REGISTERED COMPANY NUMBER: 0911106S {England and Wal•s} . REGISTERED CHARITY NUMBER.. 1159525 rt of tho TNsteo# and n¢i•l S men forth•Y n Area Dialaride LimiiBd wn.ght VKJar Limitsd ststulory Auditors Chartere(l A¢x¢)untants & Busin￿ Advis&rs 15 N￿A3nd LIno￿Th colnshir• LNI IXG •ACFGsurv* 0211112023 COMPANIES HOUSÉ A19 . #139 Lincoln A rid• Um C4>nt•nts of the ncial Ststrm lor the Year End¢d 31 March 2023 Page Chal￿0￿.$ R•port Report of the Trustees 2 10 S R•port o1th8 thMt•p•rMlentAudilovs 6 to 7 Stat•m•nt ol Financial Adi¥ill•s Balancè Sheet Notss to the Financial Slatements 10 to 16 Lthcoln A wFa Dialaridg Lirnitod ¢hairn)aft'$ Re for IhE Year Ended 31 March 2023 The past year has seen Lincokn Area Th'alaride Lkl conbnue to reostablish most of ts servhxs which it previously prowded b8forp COMD-19, th• various kxkt1owrts, and d)ang8s in owrab.onal mode that rt brtyjght. COVID lockdowns redU￿d the 0th8r chartbes aThJ ¢￿ani￿tic￿ thal we supFx)rted trar￿POrt and some of th8se. hawng than9ed their methc*J of WOfkiThJ. are no IL¥yr offeriTr3 the seFvKes for whth ￿ provi(led tro￿pOTl Effort5 are ongoir4J. bolh to increase the mernber5hip. and to ftjrther promote the Servi￿ offe￿. Th& Charity is reliant on supysrt trom the VariLXts ktsl di5titt and county authoritB5 in %thith it operatès, ar>J ha5 fac•d reduLIK)ns in this illcome. Currenlty se¥eral Authorths are in the prc￿eSS of re-5tNctunng their organisation5 an(1 have trErefore not been able to ￿MmIt to cryoin9 SUPPOrt until rw staff and 5lnxlu￿ are finah.sed and in place. Thè Chanty has for sevwal years its wrallow￿ and cost base. to ensure Ihat it opgratss a5 effects'vety and fficitinuy as possi￿•. and tris is an oThJoing Iherne. The charity is heavily rehanl orb volunteers to be ab* to Fwovth seNtis it does arKI. Ikke a bt more charities, is findiw it increasin9 molè difficult to ret￿rt thèsè. This resuw in a fewer number of av*lat48 driver5 than th8 Chanty would have liked. it Is èn area that attenb.on is being fr£u5ed so thal can rneet the dernands even during voluntoèr holid•y pprioJs. The Charity is still currenuy wilhout a suitable oNemKJht location lor all of rts.vehiths, and this has resulted in the . vehicks beiThJ housed at volunteer homes aYM1 atso Tesco Supemiathet, urnjer CCTV surveilla￿, which is very much appffjoated. Th? Charity Is onty abk to OFerate due to ts fA)nlinued detlication of the stsff. tofftr wilh the cornrnitrnent of. and enthusiasm of our volunleers. and tharts are exwessed to them. knJ the Local Councts and Lincolns￿￿ Coop Ltd for their continued supporL JJ4• Bnan Hatyahton Chairman Page 1 Uncoln Area D ort of the TTUStees forthe Year Ended 31 Ma h 2023 The trustees who are atso ¢*'rectoTr of the tharity for the purposes of the Cornpan*s Act 20C6, p￿seTht their report wth the financial slatements of Ihe tharity lor Ihe year ended 31 Marth 2023. The tTust8e5 hav8 adopted the provisions ol Accounting and Reporbng by Chantes Strt￿ent of Recommen¢Jed PracticE a￿￿able to charihes p￿pann9 their accounts in acLordanc* with the Finanoal Reporbn9 Standard aprI￿￿le in the UK arnl RepybliG of IrelarKI IFRS 1021 lÈff8ctiw 1 January 20191. OBJECTIVES AND ACTIVITIES Oble¢tlvgs and aim¥ The Charitys A¥ns & Oty'e(*"¥es las shrNm in its MeMOr￿j￿rn & Arbths of ASsou￿10n). are as foll¢xs.' The charitys objects a￿ speuficalty restncbj to pfovKling a communty transp)rt servKe for such inhabtsnts of Lincolnshira who r￿uIre such a sarvica because of a9e. S￿neSS of diSa￿lty (mental N physicall, or povety, or because of a lack of availability of adequate and safe pU￿1C passenger seNc8s.' Slgnlll¢•nt •¢tlvltleg On broa¢*r terms, the Charity prov*Jes Ihe lolkM"rKJ ser¥w". - DialaRide Service Shoprnobility Servi - Voluntsry Car SerV￿e DlaJaRSde Servlee An aC￿SsiblE and affordable trans￿1 5eNce that can be u58d by anyone Tr5thnt withirn a srx-mil• fadius ofthe Cty ol Lincoln who finds It difficuh to Use other forms of. tsansport due to age andlor a disability. The *x-mik radius is .extended at times dependan¢ on need and a¥8￿?tr*1ty ofsem￿S provide(l. The serw has a feel of highly acc8S5ib18 'mIn￿Use$ that are specificalty deggned to.be access￿￿ to.the elderfy andlor disab￿ and can.carry m05t types of mobility 8wikJn•nt. Shoprnobility Sewvic• Thi5 ?eNr* provide5 the loan and hire of mobdty equiwpJrt to help any￿ vnth rethtsd mtttility In gainirrfJ a￿85 to the shop￿ng precincts and otrer areas of interest Cty of tsncoln. 11 has a hEet of motiilty equipment that inclu(Jes. - Manuèl Wheelchai - Powered Wheelchairs - Powered Scooters Voluntary Car Servke This semee compliments and expands upon the c(we DIa1a￿.de servKe *)d be xc8ssed by any￿? ￿lIent vthin Lincolnshire who finds rt drfficult to use ot￿r lelms of tr￿sport to age an￿Ora dL%*Ity. It involves volunteers usiThJ their own vehides and is more suited to Ihose IndMdua& that are reliant upon mobdity equiwnent suth as powered ￿kh￿r5. Addibonaly, there B a netsvrk of-ryjt for profif,, ind¢pendent schamès around Lino)Inshire. to which some Indr¥￿U* may te referred. Publie benefit The Public 8enefit frorn the 0￿raI￿on olthe pfD¥vJ*J by Lirtdn ATra Th"alaR￿6 are quts Consi￿rab￿.. Those ￿r$On5 disadvant*J8d by aJ8 *)dlor a disab*ty can maintain their independenr* aTrJ retst'n a qual of life. The reliance aTrd Iherefor8 financial pressures placed uwn soual can be ￿uCe£l as inLlivwJuals can remain in Iheir hame5 longer as Ihey ha￿ an.aFVL¥Jriak Ilaw￿t seTh¥* to them to ￿$$ other 5e1vKes1s￿h as healthcare). 21 Volunt••rs Volunteers. for all servrks provid*J. are the mainstay olthe Charity and cwial to rts o)ntinued succes& rt is therefNe imperative that the volunteer base is ￿Pable ofmeebThJ the demands that are placed on the Ser¥￿e. All volunteers vTrJergo compreher6i¥e 1ndLK1i￿ & Traffting anLI thcse that may have unsuperysed acc4ss to childr8n an¢Yor adults at risk are vetted using ￿ Dtsdoyjre and Barring Se￿1￿ IDBS). Page 2 ride Lirniled ort of the Trustses heye rEnd 31 March 2023 ACHIEVEIIENT AND PERFORMANCE Charitabl• a¢ti¥ltl DialaRidè Ser4lee At th¢ end of the financial year Lincoln Area Dialaride had842 inLliMdual regislered user5 and 12 gmp5 and undertook a totsl 0112.713 Indi￿dual trips and carried 12.478 passerrfJers, and 1.842 passengers U￿n9 mobility aids. travelling total oljust over63.7O) mde¥. As ol the 31st March 2023, the DialaRrfJe ser￿￿ operated a lleet of seven ¥eh)de5. all of which are adapted vehic￿$ for the carriage ofelectnc ￿eelchaIrs. During the year of the vehth was stokn and although a retAarEmenl has been quired was not operab"on81 at the year end as Ihe r8gtstration dassffiCati￿ change had Th)1 be•n completed by DVLA. Shopmoblllty Sgry1¢• Dunng the year the Shopm¢Jbilty Ser￿￿ had 250 regL8tere(J ￿rS and provKJed wuipment to thtr3e ¥ total of 1.778 indivhlual hife5 lor a variable am￿nI of tirne. Volunlary Car Servk• During the year the Voluntsry Cw Ser￿e Iwj 458 register￿ usw5 aThJ LMhYerto¢& a telal of 2,180 indivHYual trips carrying 2,344 registered users. FINANCIAL REVIEW Financial positio DuriThJ the finanoal year the charity recei￿ of£223.662 of £129.W relaled to grant I￿om￿. charity reported a surplus of £31.923 during the year. Prlnelpal fundong $4)urees The Chanty ha$ oblained ts majority ofits fvnding frcffl: .Grant AK Fares Incorne Registration Fees '" Donations J Hire of speuah.st Equipment Reserves poli¢y The Board ol Trustees as part ofthe m￿a9￿￿ert of LI￿￿n Area DialaiKJg Limited. rewe4V th8 r858rves policy from ts.me to ts.mtr to confim) that it is Still appropriate. The reser¥es fund ￿ treated as a separate reserves fvnd for the continued operation ol thè organisalon in the short or long temi. The gener￿ ￿ServeS funol should be approxirnately 6 rnonths of operating costs for th8 charty. At th* year end the thanty a tolal of unrestr¢te(I reseFves of £362.065 12022 £326,913). general reserves were £362.C65 12022". £326.9131 whKh is dwnad ￿0￿9h to cover 6 months of operab.ng Costs. Principal risks and Un￿rtainlI•S tru3lees ha¥9 a risk managament strategy wlN"th c￿npnSes.' an annual ofthe principal ii5ks arml uncertainliès thè tharty face wrfh the es￿]iShment ofpolKie$, systems and plor￿U￿$ to rnits'gate those risks ￿nttfied. the Imp￿Ment3￿.0n ol procethjres destrjn￿ to minirnyze ￿ mana9e ary potenbal impart on thg ¢harity shoukl those risks rnaterialis8. This work h8$ identified that fmanC1￿ suslainatxlty ts the rnajor finantial iisk for Ihe chaty. A key element in the management of financial risk is a regular re¥￿ of availab￿ Iffju￿ funds. and de¥ek)prr*nt gf gthar income strèams. The review ha$ 0150 foujsed on rK¢n-finanuzl risks aiising from fire, heatth aThJ safety of passergers. These risks are manè3ed by ensuring that vehides are maintained In Ine wth rétcmm•ThJed prath.￿ tctyher with Insuran￿ to safeguard the charty. As staff and volunteers. FUTURE PLANS th the easing and curtailment of COVltk19 restrictions the charty LS ￿Ul￿￿ing its day to day operkn.ons based on the current demands whilst seeking addth"on* afeas in rt may te the to offer its se￿￿$. induding extendiTrJ th9 catchment area if apprcpriate. Ihe changes in the ￿￿Y many peoplè have amende(I their lifestyle duritvj COVID Ihe Charity is required lo be In nature to re5pYJnd to demaTras as Ihey aris•. Currenty Chanty can onty rèadto siDJab.c￿S as they artse rethjang (rf)eraW costs as mwh as.possib￿. Page 3 Lineoln Area ￿lande Llmfted ort of the T￿￿te•S forth* Year Ended 31 Mafch 2023 STRUCTURE, GOVERNANCE AND MANAGEMEMT Goveming document The chanty is control￿￿ by rts goverr#ng dorJJmènt. a deed of bwsL consffiutes a limited ciffiwy. lknnited by gua￿nte￿. a5 defined by the Cc¥npanies Act 20C6. ncoln A￿a Dialaride Linited ILADARI is goverrpd by a M8rnLYandwn & Art￿e$ gf Association. The Chanty converted from an Industrbal & PTovideni Stiuety tr* a Private Lmnrttd C¢%npany on 1st July 2014 and was entered on the Re9lSter of Charities on 8th Der£mber 2014. Re¢rultment and appolnlment of new trustees The tharity understands ltte importance of reuu￿.rg only appropriaie rRr5on5 as Trv51ees. Onty person5 that meet the reqLli￿d legal ￿QuireMents, have r*vant skilL8. qUalif￿*￿n$ experien￿. that eoukl be consK1er&l of benefit to the Charity, may bè eortsidered to &*e on the ￿sp￿9b￿beS ol a Tntstee. Organi¥¥tional Structure The Charity has a Clear organi53ts.onal stTrKtyre wAth Trustees takn.ry ov•rall responsibility for rts •llactTh*, eth"ent. and appropriate management This Structu￿ is o)nb'nualty remewed to ènsu￿ it meets the curEnt requirement of tt* Charity and Current￿ con$￿ts of a Manager. Service & Fleet Man￿er. aTrJ Veh￿e C¢)ordinator. supportéd by other administration staff and volunteers witr wh(xr whKh the chanty would not be able to operate. Trustee5 and volunteers .. are not remunerated apart from o(rt-of-PO(*et expenses for actual costs Incurred. Induction and training of n•w truste*s All new tru5te8s cofflplete a training cours8 a5 per recommeThJalw)ns ol the Charity C(¥nmissh)n ancl CompanEs House to ensure that they are aware of theif fesponsrbilitres. New Tlltst••s are also biiefed on th• ijay to day W0￿1n9$ of the Charity and other ￿levant rnatrers. and d0￿Mentation. to ensu￿ thai tlw wuire a *Jll untsrstanding of charities operations. IIEFEReNCE ANO ADMINISTRATIVE DETAILS.. Registsred Company number 09111065 IEnglaThJ Wales) Re9iSt•Y•d ChaAty number 1159525 RegS¥tsr¢d olfice Unit 1 Lincoln Central Car Po Melville Street Lincoln LNS 7HW Trust•es Mr 8 Haughton (Charl Mrs R Surtees Icemp*)y Seeretsryl Miss C Smith - R•&gnwJ 17.06.2022 Mr C Jones Cllr G H8W5on Icty of LincoLn ReprtseThtsknE) Mr G Smith_ App￿nted 25.01.2023 Miss J Kni9ht- Ap￿nt￿ 25.01.2023 Company Secrgfary R C Surtees Audltorn Wright Wigar ￿mIle{l ststutory AuditOW5 Chartered Accountants & BLL￿￿$s AdM"*is 15 NeVA￿d Lincoln Lincolnshire LN1 1XG Pagè 4 Lincoln Area D•alaride Lirnit8d R• ort of th• Trust••$ forthe Year Ended 31 Mareh 2 23 REFERENCE AND ADMINISTRATIVE DETAILS Bank Natwest Smiths Bank Branch 225 High Streèt Lincoln LN2 IAZ STATEMENT OF TRUSTEes' RESPONSI8ILmES Th* trust￿ Iwho are also the directors of A￿8 Dialaride Lffnrte¢l for the purpo3e5 of c￿rnpanY lawl are responsible lor preparing Ihe Annual Report and the financial stsiements in attortjance wth athrable law and Uniied Jdom AccountiTrJ Slandards Iunrted ￿ngd￿n GerEralty Acceptèd Accounb"n9 Pracb"eel. Company law requires the twstees to p￿pa￿ finawal ststwnents for each finarrial year whith give a true and fair view of the state of affairs of the charrtable wipary and of the incomirg resources and ap[Al￿tion ol resgurc4s. inGluding tho income and eXPendthJ￿, ol the chaiitsbk company for that penod. In weparing those financial ststements, the tWStees ar8 requiréd to 5dect suit*Jle xowntyng polw and Ihen aPFty thom ¢onsi4ènlly: observe the metho(ts and prin0p￿S in the Charity SORP". make judgements and estimates that a￿ reasonable and pwdent. p￿pa￿ finanual statements on the goiryJ corKem ￿LS Un￿$$ it ts inapkwnale to pwwne that Ihe ch8ritablg company will contsn￿ in busirtess. The trus¢ees a￿ respon3ib* for keepry proper ac£ounbng records vth*ch disd05e with reasonabk accuracy at any time the financial position of the tharitable company and to enable them to ensur8 that the financial 5taternents cernply wth thevc.ompan￿S Act 2006. They a￿ also responsde for safeguarding the assets of ts ¢*antabb ccffipany hgnce for tsking reasonable steps ts the prevenb.on and detecbon of fraud an(J other irre9ularities. In so far as the twustees we aware.. Ihere is no relevant aLhlit informabon of ¥hbK* the thartat4e conpanfs auditots are Lmaware". and the trustees have t*en all steps Ihat they othjht to have laken to make themstrlvès *ware of any relevant •Jdit infom)ath"on aThJ to establksh that the auclrtors a￿ awa￿ of that Informabon. Approved by order ol the t*)ard oftrustees on 20 Octoter 2023 aThJ s￿ned on ts tehalf by.. B G Haughton ￿lre￿or Page 5 rtofth Avdlto Lin¢oln Arta Dialaridt Limit•d Opinion We have audited the finanaa staternents of Linrth Area Diafarkle timited Ilhe.chafitsb￿ companll for the yèar Èndtd 31 March 2023 which ¢rynprise the Slatement of Finanoal Ath￿es, the Balan￿ Sheet atwj notes to Ihe financial statements, a sunvnary of sKJnificant accounb.ng pdicies. The financial rewb'ng frarnework that has b8ep) applied in their preparats.on is ap￿icab￿ law and Unrted ￿ngdorn Acix)untyro Standards (United Kingdom Generally Accepted kcounbrrfJ Pract￿•1. In our opinK)n the finanryal statements" give a tnje and lair vw of Ihe state ol Ihe charrtabje Co￿pan￿$ affairs as at 31 Marth 2023 of rts incomiNJ resoU￿e$ and applicab.on of ￿SoUr￿, inclvding rts income and èxpendrture. for the year then ￿de(l". have been property prepared in accordan￿ wrth Unrted ￿￿Jd0rn Ge￿rallY Accepted Accounting pract￿e.. and have been prepared in aC￿rdan￿ wth the requirernents ofthe CompanEs Act 2(KJ6. Ba$1$ lor oplnlon We conducte(1 ¢yJr audrt in accordance Intemational Standards on Auditin9 IUKI IISAS IUKII and applic&)le law. Our responsibili￿&S under those stsndards are further descnbed in ￿ Auditors. responsith.1rt￿s for the audrt of the fin8roal slatements section of our report a￿ ir#Je¥*ndent of th¥ thantatAe company in accordance wth the elhical requirements that are re￿Vant to our a￿311 of the finaThJal statements In the UK indLkling the FRC'S Ethical Standard. and we have fuffilled our other ethical responsibilit￿S in accordance wth these requirements. We bekeve that the autht eviden￿ we have obtsiThed is suIt￿nI and apprrpriate to provide a basis for ¢xJr o￿n￿n. Material un¢ort4inty relating to gobng ¢on¢ern In audits.ry the finanoal 5taternents, we have c¥Jnd(Kle¢J that tr* tr￿Stee$. vse ofthe goirKJ concem basis ofaceounb.ng in the preparatkJn ol Ihe finarKol ststements is apwopriate. 8a$ed ¢)n the WO￿ have perfofft*d, havè not hJen1rf￿d any material uncetsintjes relalin9 to events or condth.ons that. individually or collectively. may ca5t.svjnif￿anI doubt on the charitsble crmnpanys ability to conb.nue as a goir4J concem for a"period of at kast ￿e1Ve mgnths fiftamal Stal￿ents are aullKJnsed for issue. ..Dur r8spOn%bilit"e5.an¢J.tbg.Yesp￿$￿llit1es..oI the tffjstees vth. respect to Jjomg cmcem a￿ t1escribed in il* refevant section5 of Ihi5 report. Other inlorn)allon The tnjstees are responsible for the Olhef inlDrmation. The other infornatiDn cornprw the Info￿atiOn ir￿lI&￿d in the Annual ReKx)¢ other than thè ffinantial statements and our Rewt of the In¢ependen¢ Athjitors thereon. 0urop1nh￿ on the finar￿A81 ststemerts does not coverts other inlom)akn and, except to the extent otherwise explicilly Stst￿ in our report we do notexpress any fo￿ of assuran￿ conchJsM Ihereon. In connecion th our audit of the finanoal statements. our responsI￿.1￿y is to ￿#d the other infornation and. in doing so. cOns￿ler whether the ot￿r info￿alK￿ is materialty ir￿onsI5teTr1 *Yth the finanoal statements or our knovAedge obtained in the audrt or Ot￿r￿Se appear5 tr> be matenally MOStat￿$. If we Idenbfy such matenal, inconsistenues or apparent matenal misstatements. we are required to detennine whether this gives nse lo a matenal mtsstaiement in tha finanual ststèmènts themsel¥es. If. based work we have perfomied, we condudè that the￿ is a rnaterial mi$ststwngnt ofthis Inf￿rnat￿n. we a￿ ￿Ul[e￿ to report thai havè rK)thw to report in this regard. Opinlons on oth•r matters pr¢s¢ribed by th• Companies Att 2006 In our opinion. based on the work und•rtaken in the course of the aLhdiL' the infomiathon given in the Report ol Trustees for the financial year for whK* the financial statements are Pf8pared is cOn￿stent with the financial stslernents.. an the Report tsfthe Trustees ha5 been Kware(J ffi xcOrfftv￿th aFPl￿￿le ￿1 wuirem•nts. Matters on whl¢h Vrt are requif•d 10 r•port by exception In the light of Ihe knovledge arKJ uNlèrstsnding ofthe Charitab￿ crryary and rts enmrorment obtaiwj in the course of the audit. we have not identified rnaterial misststements in ts Report of Ihe Trustees We bave nothiw to ieport in resFera ofthe fdlom.ro mattws wh•re th• c¢￿￿Pan￿ Ad 2(￿ reqwres us to rEport to yo In our O￿nion.. adequatè at￿U￿"r1j recjjrds have not b8gn kept or ￿tUrnS adewate for our athJfL have not tegn ¥eceived from branches not visrted by us". the finanual 5tsternents are not in agreemertwilh the acrounting reo)rds and returrs., or. rtain disclosures ol twstees, reMu￿ratiOn specified by law are not made", or we have not le￿a¥e£l all the Informatign and explana￿￿ ￿Ul￿ for our audt or the trustees We￿ not entthd to take advantage of the small t(¥yr*s •x•mpb"on from the rnquiranent to pr•pare a Strategic Report or In preparing the Report of thè Trust88S. Poge 6 Inde ndent Aydlto to the lknbers of Lin¢oln Area Dialaridt Limited Rospon$lbllltlg$ of trust••s As explained rn0￿ fully in the Statement of Tnjstees, Rewiskn"Iities. ts Irustees are akn the di¥ectors of the charrtable company Iof the wrpos8s of company Lawl are respOr￿￿tr for the preparab.on of the financial statements and for ￿Ing 5atsfied that they give a true and lair wew. fw such intemal contrd as the trustee5 det•miine is necessary to en8￿e the w¢pa¥atKM offinancaal slatements Ihat arè fr￿ from material misststemenL whether dut to fra￿j or ell￿. In p￿pannY the financial Statements, Ihe trustees a￿ responsi￿e lor assesgng tt* chantatk cornp8ny'3 ability to contsnue as a goin9 concem. d1scthi￿j. as W1￿￿)[e. matters related to goir4 corK8m and usiry the going concgm basis of accounting unless the trust**s erther inteThl to14uthttr thè tharitaNe company or to cease operations, or h8ve no realistic alternative but to (Jo so. Our responslbilitleg for the audlt of the fln•n¢lal ststernw Our objectNes are to obtain reasonab￿ assurance about whether Ihe financial slatements as a whde are free frorn material misstaiement. whets due to fraLNJ or error. anrj to issue a Report of the Independent A￿jItorS that indude3 cxjr opinion. Reasonable assuranc* is a high of assuoncé. trMJt s not a guarantee that an audit conducted aCCOTdanct wth ISAS IUKI will a￿Ry5 detect a matèrial misststeTh￿nI it èXi%ts. Mtsstaternents can arise from fraud or 8rror and ar• consKlered material if. lndivbju￿ty or in aggregats. thèy couhy ￿¥SonablY bè èxpetted to influenc• Ihe econcffiic deasions of LWS taken on the ba&5 01th•s• fina￿la1 slatanents. Our wort( is perfoffned to include an assessrnent of the suscepb'ts"tty ol the enlrty's ffnanctal statements to material misstaternent, includin9 the nsk of fra￿￿. ljvirg lo the inherent Imilatsons of an aixJi( an unavoidablg risk that material mBstatements in the finanod statements may not be ¢Jeted&Y, even Ihou9h Ihe aMit is properfy plann$d and Férfo¢med in accordance with thè ISAS IUK}. In Id8ntifying and assessing risk of material misstatement n respect 0¢ irregulant*s. inclLMty fraud 8Tr1 non-ctynp11ar￿ wth laws and ￿gUlatiOns, our prLKedures induded the fdkmng". We plan ourWO￿ to gain an understsnding ofth8 swJnrfKant laws regulations that are of 5vJnificancè to Iho enl'ty and the sector in which tlw ¢)perate. IAÈ F*tsrm our*xJwk to ensure that Ihe entty is ¢C¥n￿Y1ng with 115 legal and regutatory frarnew￿. We obtained an UTrJefSta￿in9 of how Ihe ￿panY 15 comptyin9 With th(v Je9al and re9ulatory frarn•vowks by making inqvines to ￿ management ajxl people charged wth 90￿mance. assessed the susceptibilty tsf the Companls fin￿¢481 Stat￿)ents to malerial misslatemen¢ ￿V￿1r9 how fTaud might ctcui. Audit proc&Yufes perform￿ by Ihe engagthm&nttèam indu￿￿.. substanb.vt proc8du￿S rkrforrned in act4ydance wlh the ISAS IUK). ChalleThJing assumptK)ns and judg￿￿nts made by rnanag￿t in its svJnfficant at£ountir¥J e5tirnates. Ident'fying and te5tng journal entr￿. in paitular malenal Journal entr￿S and an assessrnent of y83r ènd lotsm￿s. Assessirrfj the extsnt ofccmpF1ar￿ wrth the rdevant laws and regvJab"m. A fvrther descriptth of ￿r reSpo￿tI"l￿￿ for the audrt of thè financial ststements is bcated on the FinarKial Reporbng counol's w8bsite at vfvm.frc.0rg.uklaudrtotsrespx6th.1￿"&$. d•suW￿ fomis pwt ofouf Report of the Independent Audrtots. Uae of our report Thi8 report made solely to the tharitsb￿ companls mernbers. as a boJy. in accordanck wrth Chapter 3 of Part 16 of the Companies Act 2(￿. Our audit work has been undertsken so Ihat we mFht state to ts thantable companls members those matters we are requi￿ to state to tr￿rn in an audrtors. report and for no other purpose. To the fvlb5t extent pemiitted by law. do rwt accept or assume respors1￿.lrtY to anyone othef than ￿ tharitable company and the charitabk companYs m•mbern as a t￿*￿. lor ow audrt**rf(. for this re￿rE orlorthe opinion5 we ha￿ formed. Jarnes Sewell BAIHonsl FCA CTA (Senior Ststutory Audrtorl for and on behalf of Wnght VvJar Limited Statutory Auditors Charttfed Accountants & BU￿n￿ Athsers 15 Newland Lincoln Lincolnshire LN1 1XG 19 Octc&ef 2023 Pry97 Llneoln Area DlalaTld• Limit•d staltmtnt ol Finan¢ial Activities for thè Year End¢d 31 Mareh 2023 2023 Total 2022 Total fijnds UnrnslrLknJ nds Restricted funds •4COME ENDOWWEMTS FROAI Donats"on5 and *gaoes 24.543 24.543 16.615 harltsble *¢tlvltits Dial a Ride 191.184 195.684 183.498 Other trading actiwities Investment incorn¢ Othgr irw 230 1,891 1.314 230 1,891 123 163 1,243 Tt)lal 219.162 223 662 ' ExpeNDITURE ON Raising funds 153 153 Chaiitable acti¥itio5 0￿1 a Rhle 170.684 20.902 191.586 182.580 Total 170.837 191739 182613 ".NET INCOMEIIEXPENDITURE 48.325 116.41Y2) 31,923 19,027 RECONCILIATION OF FUNDS Total brought forward 326.916 140,Vd4 467,540 448,511 TOTAL FUNDS CARRIED'FORWARD 375.241 499.463 . 467.538 The Trxes forn part ofthw financial statemants Page 8 Lincoln Ar•a Dialawid• Limit•d Bal•n¢e Shee 31 March 2023 2023 Totsl fijnds 2022 Total nds Unreslrirknj Restricle(I funds FIXED ASSETS Tangthle assets 122.203 172.891 193,CQ6 CURREMT ASSETS stts¢ks Debtors Cash at bank 350 20.243 337.160 350 62.007 224 550 10 14.959 5.284 342,558 22,144 357,753 286,907 CREDITORS Amounts tslliThJ due ￿t￿n C￿ year 131,181} 131.181 112.3751 NET CURRENT ASSETS . 311.377 22.144 326.572 274.532 TOTAL ASSETS LESS CURRENT LIAWTIES 362,C65 137,398 499,463 467.538 NET ASSETS 362. 137.398 499.463 467,538 13 Unr•strict8(I luFKIs Restricted lund5 362,Cfj5 137,398 326,913 140.625 TOTAL FUNDS 499,463 467.538 Thesè:finanaal ststements have been kyepared in wlh tr* pmwisiorns awubbè to charitable companies subject to the small cc¥npanies wime. Thg financial 5tst8ments wpre approved by the 803rd of TnBlee5 authryt5ed for issu? ￿ 20 1)rtotsr 2023 and ww¢ Signed on its behall by. B G Hayghton- Trustee The nt*es Ic¥m part of these financial statements Pa9e 9 Lincoln Area Dlalaride Limlted Notes to thtr Financlal Statements for the Year Erlded 31 Ilarch 2023 STATUTORY INFORIIATION LincL4n Area Dialari¢* Limthj ks a Charrt￿* CLryany. Tejistered in EryLgnd aThY Wales. The charrtable ccfflpany's regist8red n￿b￿r awNJ r8gisler•d offtt a&j￿$S can be ftyJnd on Ihe Report of the Tru5teos. A¢¢OUNTING POUCIES 8a$l$ of proparing the fina￿141 $tst¢ments The financial slatements of the charitable company. wthich a putrAic benefft entrty vndeT FRS 102, have been prepared in accordan￿ wth the Charities SORP IFRS 1021 Accwnb"ng Reporbng by Charityes. Siaternent of Recomm8nd*d Prathcs WI￿able to charities p￿paring their aCC￿nts In accordan￿ ￿th the Finanraal Reporting Standar<1 applicablè in the UK arKI Republ￿ of Ireland IFRS 1021 leffectNe 1 January 20191.. Financial Reporbng Stsndard 102'The Finanual ReportiThJ StaTrIa￿ aP￿iCabl￿ in lh8 UK and R*pUbl￿ ol Ireland, anL1 the Companies Act 2(Kb. Tl* finanoal ststernents ha¥e teen prepared under the histOriC81 cost (xjnvention. Income All income is recognlsed In the Stat￿ent of Financial Activths the charity has enbyernent to the fvnds. it 15 probable that thè Incomè wll ￿ receive(l and the amount can be measured reloNy. Income from govemment and other g￿￿ts. V￿￿1her'CapIlaf granls or 'revenL*' grants. L% re¢￿gnised when the chanty has entitlemenl to the ftjnds. any ￿rtO￿ar￿e coTrJiticffls attxhed to the grants have been met, It is probable that the income wll be receive(l and tre arn￿t can be measured re1￿Y and s not delerred. ,ExpendiluTp Liabilitie5 a￿ recognised as eXpe1)ditu￿ as sty)n as tlwe is a kgal or constThthe Dbligaty'on commitb'ng the "a to whKh they ￿1￿. Page 10 Corttin￿d... Llneoln Arna DI ride Lirnlf￿. . Notes to the Fininci31 Stst•m•nts - ¢ontinu¢d for tho Year Ended 31 March 2023 ACCOUNTING POUCIES- continued D•ferrnd Ineomo Grants are deferrtd where thè amcrtjnt li fijl rel*s tr> luts￿ Fenc4Js. Govemm•nt 8rants Govemment grants are treated on an aCC￿ats bas￿. Grants in relat￿ to fv￿h grants are reco9nisad as part of grant inC￿e in the Stst￿ent of Finanual A¢bMbgs. OTHER TRADING ACTlVtriES 2023 2022 Shop incx)me 230 123 INVESTMetr4T INCOME 2023 2022 Deposit account inte￿8t NET INCOMEIIEXPENOITURei Net wKc¥nellexper&liturel is staled after Charg1￿(Cred￿l.n9>." 2023 2022 08pretsat￿n. owned assèts Surplu$lldef￿li on ¢Jisposal of fix&J ￿ets 30.253 2,6721 39.613 2.067 TRUSTEES. REIIUNERATION AND BENEFITS The￿ were no trUS￿e$, r&mw￿Tatth or other benefits for Ihe year e￿Ied 31 March 2023 nor for thp year *ThJed 31 March 2022. Thgra were ro trustées. exp￿￿tr5 for ytsar èNJed 31 March 2023, nor th)r ts year ended 31 March 2022. STAFF COSTS 2023 2022 Wages and salaries Social security costs Othef P8n5ion costs 88.868 7,519 677 82.oy 7,105 97.064 90.059 Th8 monthly nwTtber ol ernpby••s duriwwJ the y•arwas as fcllows.. 2023 2022 Administraton and cpernb.tsn No emF4oyees receNed emc4urnents in excess 01 £60,C( Key management peryon￿L were paid a lotsl of£7.204 (2022". £29.2731 during the yg•r. Page 11 continued... Lincoln Area Dialaride Limit•d to the Financial Statements. ¢ontinued for the Year Ended 31 March 2023 TANGIBLE FIXED ASSETS FuMrtU￿. Impro¥*Nnts computws to prcpèrty Shopmthlity scooter Motor Vehides equipynent eekhair5 TotaL8 OST At 1 April 2022 AdditKJns Disposals 109.488 10.673 251,506 14,991 11 3761 15,925 387.592 14.991 11.3761 At 31 Marth 2023 109,488 10,673 255.121 15.925 391,207 DEPRECIATION At 1 April 2022 Charge fof year Eliminated on d1SF￿ 14,851 5.474 7.527 983 162.093 21.141 10,115 2.655 194,586 30,253 At 31 March 2023 20.325 8.510 176711 218 316 NET BOOK VALUE At 31 March 2023 89 163 78.410 172891 At 31.Marth_2022 89.413 193006 'STOCKS 2023 2022 Stctks . 350 350 10. ..DE8TORS: AmOl￿Ts FALUNG DUE Th￿FIN ONE"YEAIt"" 2023 2022 Trade debtors VAT 4,415 3.518 1,273 57,216 PrepaY￿￿nIS and a¢eru8d income 20.243 11. CREDITORS: AMOUNTS FALLIMG DUE ￿THIN ONE YEAR 2023 2022 Trade credrttsrs Other creditors Accrued exFen585 23,822 1,842 5.517 5.119 1,854 Pa9e 12 continued... Lincoln Area D￿laride Lirnited. Notes to the Financial Statements - eontlnu for the Year Ended 31 March 2023 12. IOVEMENT IN FUNDS Nèt movemènt in frJnd5 At 31.3.23 At 1.4.22 Unrestricted funds General fvnd Reserves fvnd . 326,914 48,325 375,239 326,916 48,325 375.241 Restricted funds The 8vJ Lottery cc￿MUnty Fund 2. Lincoln CoopetstNe Vvholesak So(yety Development & Evolution FurKI Lincolrohire County Ctsunal Davthr Trust 31.641 99.947 7,014 1,417 605 17.9101 18.1291 23,731 91,818 7.014 1,417 242 124 222 TOTAL FUNDS 31.923 499,463 Nét movement Tn fvrrtts. induded in the above are as foknJ3'. InccffiirrfJ Rèsourees Movement in funds Unre$td¢ted funds General fund 219.162 1170.837) 48.325 Restrieted fund¥ The BVJ Loitery Commuiuty Fund 2 Lincoln CooperatNe ￿¢ye$a￿ Society L1nNlnshi￿ Country Cour￿1 Davthi TnJst 17,910) (8.1291 14.$001 17,910) 18,129} 4.5 363 16,402 TOTAL FUNDS 191 7391 Page 13 conbnued... Lincoln Arta Dlal•rld• Lirnitsd Noles to the Financial Statements - eontinued forthe Y•ar End*d 31 M•T¢h 2023 13. MOVEIIIENT IN FUNDS- c0nlwM￿d Comparatives for mov•m•nt in fvnds Net movement in funds At 31.3.22 At 1.4.21 Unrestricled funds General lund Reserves fund 298,9B1 37,933 326.914 288,983 37,933 326,916 Restricted fund5 The Big Lottery Ccfflunty Fun(12 Lin¢oln C¢)operative Mo￿$ale So(iety Develownent & Evol￿￿ FunLI Lincolnshi￿ Cwntry Counul Da￿1 Trust 42.188 108.076 7.014 1,282 110.5471 18,1291 31,641 99,947 7,014 1,417 605 135 159.528 140,624 TOTAL FUNDS 467 $40 'ComparatNe.netryn0vem￿t in funds. indutsJ in the *4m as foltr*ts". In￿￿1[¥ resourcos R￿OUrCeS expend Movement in ftJThJs Unr•stri¢t•d fund8 G8aeral fw 2fKI,228 1162.2951 37,933 Re$trl¢ted funds The.Btg Lottery Coffffiunty Fun¢J 2 Lincdn Cooperative ￿o￿ale Society LincdnshI￿ Counbry Counul Dawber Trntsl (10.5471 18.1291 11.2811 110.5471 16.1291 135 1,416 1.416 20,3201 18.gMI TOTAL FUNDS 1826151 A current year 12. month5 and wior year 12 monlhs crynbirpd postion is as Net movernent in frjnds At 31.3.23 At 1.4.21 Unrestricted fun General ftJTrJ Reserves 298.981 86,2S8 375.239 288.983 86,258 375,241 Restricted funds The Big Lottery Communty Fund 2 Lincoln CoopeRtive ￿0￿Sale So Developrnent & Evolution Fund Lincolnshi￿ Ccyjntry Courril Dawber Tn*l 42.188 108.076 7.014 1.282 {18,4571 {16.2581 23.731 91.818 7,014 1.417 242 135 159.528 124.222 TOTAL FUNDS Page 14 conbnued... Lineoln Area Dialarid• Umit•d to the Flnan¢ial Statements- continued for the Y•ar Ended 31 March 2023 13. OVEMENT IN FUNDS- continu•d A current year 12 months and F¥ior year 12 Iron￿ t¢mts"n8d net movement in funds, ITh#￿je￿ in Ihe above are as k411)￿*.. IrKtyniTrJ resource5 Resources expended Movement in lund5 Unre#triet•d lunds General fvjnd 419.ml 1333,1321 86,258 Rtstricted funds Tho Big Lottery Cornrnunity Fund 2 Linttsln Cooperntve sO￿ty Lincolnshire Counlry CovncA Oawber Trust 118.4571 116.25BI 15.7811 118.4571 116.2561 135 5.916 TOTAL FUP4DS 374.3541 50.952 Olalarfd• Funding is pfovKled frc¥n k￿1 ¢cw¢d$ tr*ards ts rnnrmng costs of t*aLwth. Shoprnobility t•1. Funding ts provKJed trom Ihe Cty of LincAn Counol fty the njnning of Shorthotrflty. Re$er¥es fund This is a Separate fvnd eontinu•d opeTrtion of the chawty in 1he short or IMJ tem), for any unloresee The Blg Loliery Ct>mmunlty Fund 2 A grant of £100.000 has previousty been F¥wded to vrilh the purchase of lh￿ wheelchair-actessible I vehicks ctjsbng £108.552. The grant is a reslri¢ted fiJrKI and may rKJt bè transferred to the generd unrestricted ftjntl. The assets rnay not be disposed of Wit￿Ut pnor perrnission of the Nat￿al Lottery Charities Board. The 9rant is being amorbsed 0￿rIhe same [￿c•j as ￿ a95ets. Dovelopm•nt & Evoltstion Fund A grant of £30.OCx) has p￿￿(￿J$1Y been provKled by Unc4)In$hi￿ C￿ty Counril towards develowbtnt support of the thJity. Lln¢oln8hire Cooperative 114holesah Society LIr￿l￿h1rt Ccoperati¥* has P￿¥¥Ju￿y been provKkd £163.275 towards the Offi￿ fit at Unrt l Lincoln Central Car Path costing £150,￿0. and the purchase of new sc4Jo*rs cosb.ng £13.275. Wesl Llndsey OBtrict COU￿11 A grant of £13.OCX) has been provKled lor tfftKling a 5ervKe in knnd58y ar•as wthin a 6 mile radius of LI￿1n City Centre. North K•$t•v•n Dlstrict Coun¢il A grant of £20.000 ha5 been prOv￿ad for w￿d1￿j a thalwide Servi￿ in North Keswen ￿8S within a 6 rnile radius of L1￿C1n City Centre. CSty of Lin¢oln Couneil A grant of £57,CiK) was prow¢*d lor provKling a Oiak¥uJe seThice in the city ol Lincth. Llncolnshire County Councll A grant of £39,5(X) was prowxkd to support Lrn¢okn kn DialawKle and Voktntary car ser¥i¢o. Yhe Dawbor Trust A grant of £1.210 has pr0viou￿Y been prO￿ded ttrwaidg the ￿st ofan adverttsirg ¢Jisplay Sc￿n. Community Lottery A grant of £S0.000 was pre¥*W provKled in res￿* of IIE Govemmenfs COVID Charity SuFport throujh the Natyonal Lottery Pw16 Lincoln Area Dralarid• Um Mot•$ to the FInanc￿l Staternents - contlnued for the Year Ended 31 March 2023 13. l•lOVEMENT IN FUM>S- eontinugd Shopmobillty A gfant of £16,C60 was p￿￿OU$￿ wovthd ty City ol LwKokn Counc•l toward5 ￿ncoln Shepmo￿lty. 14. RELATED PARTY DISCLOSIffiES There We￿ no related paty trans¥tbJns forthe year eThknJ 31 Marc* 2023. 16. ULTIMATE CONTROLLING PARTY The Charity is contrdled by its t*)ard of Trustees. Page 16 n¢oln Ar•a DFalarbdg Um to Financlal Statsments- co￿1n￿ for the Year Ended 31 March 2023 16. UNCOLN AREA DIALARIDE LI￿￿ED Manag8m•fit Inlomudon Incorn¢ and EXpendi￿rn Account 2023 2022 INCOME Farès Grants receivable LirKoln City Council Lincolnskn're County Cwnc NKDC West Lindsey District Counal Coronavirus Job Relenbon S(*em Sundry donaiKJns Bank deposit interest rec8Nat4e Sundry Income R8gistration feès Sale ol RADAR keys 66.185 42.613 . 57.OCQ 63.000 39.5￿ 39.500 20.ow 20.000 13.(KQ 13,000 5,385 8.359 6,352 1.891 163 1.314 1.242 16.183 10,265 230 122 223 e02 201642 EXPENDITURE Purchase of RAOAR keys Wages Social secJJnty Pension vehic￿ rnaintenance. fuel, lthnce5 aTrJ insvraTh Volunteers & trustees expenses Printing. st8b¢y*ry and 5ecretsrial expense5 AdvertisirwJ Telephone Insurance Rent And rates of ontr¢ Light and h¢al Bad debts Repairs an¢Y renewa Computer soltrwa￿ I￿erfe Au¢Jit aryj accountancy Profes510nal fees Miscellaneous expens95 Training Subscriptions Bank charges Depreciation L05s on disposal Bank Interest 153 35 88.868 82.052 7.519 7.105 677 900 26.003 19,803 13.9Q3 7.362 1,391 1,408 338 1.815 1.923 3,058 402 2,372 27 2,829 103 523 4.363 5.457 5,660 4.739 1.788 )7 734 235 142 442 612 933 336 30,253 39,613 12.6721 2,067 670 191739 182 615. {DEFICITIISURPLUS FOR The PEMOD 31 923 19.027 Page 16