2025-03-31-accounts

REGISTERED COMPANY NUMBER: 09111065 {England and Wales) REGISTERED CHARITY NUMBER: 1159525 ort of th• TN8t••s a Flnan¢lal Ststsments lorth• Y•ar End•d 31 March 2026 Lin¢oln Area Dialarlde Llmlle 11111111 AEIIOJS8 2311212025 COMPANIES HOUSE A39 1130 Wright Vigar Limited Statutory Auditors Chartered Accounlants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG

Lincoln Area Dlalarlde Limitèd Contents of th• Financial Statomen forlhe Year Ended 31 March 202S Pogo Report of the Trustees 1 to 4 Report of the Independent Auditord ststem•nt ol FlnancSal Activltlfr• 8alanc• She•t . Notes to th• Financial Ststem?nts 9 10 16

Lincoln Area Dialarid• Llmited Re ort of the Trustee8 or the Year En 31 March 2025 The tnjstees who are also directors of the chanty for the purposes of the Companie5 Act 2006, present thèir report wth the financial statements of the charity for the year ended 31 March 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities-. Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordaneA with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objeclives and aims The Charity's Aims & Objedives las shown in its Memorandum & Articles of Association), are as follows.. 'The charity's objects are specifically reslricled to providing a community transport service for such inhabitants of Lincolnshire who require such a service because of age, sickness or disability (mental or physical}, or povety, or because of a lack of availability of adequate and safe public passenger services.. Slgnlllcant a¢tlvitlo8 On broader lems, the Charlty provides the following servic88'. DialaRide Service Shopmobility Servic8 - Voluntary Car Service DlalaRld• S•rvlc• An accessible and afft)rdable transport sérvice that can be used by anyone re$￿ent within a $ix4nile radiu$ of Ihe City of Lincoln who finds it difficull to use olher forms of transport due to age andlor a disability. The six-mile radius is extended al limes dependant on need and availability of services provided. The seNice has a fleet of highly accessible minibuses that are specifically designed to be accessible lo the elderly andlor disabled and can carry most types of mobility equipment. Shopmoblllty Servlce This sefw¢e provides the loan and hire of mobility equipment to help anyone with reduced mobility in gaining access to the shopping precincts and other areas of interest within the City of Lincoln. 11 has a fleet of mobility equipment that Includes.. - Manual Wheélchai Powered Wheelchairs Powered Scooters Voluntary Car S•r¥lc• Thi5 service compliments and expands upon the core DialaRide seNice and can be accessed by anyone resident within Lincolnshire who finds it difficult to use other fomis of transport duè to age andlor a disability. 11 involves volunteers using their own vehicles and is more suited to those individuals that are not reliant upon mobility equipment 8uch as powered wheelchairs. Additionally. Iherelg a nfrtsvod( of'nol for profit., independent schemes around Llncolnshire, to which some individuals may be referred. Publi¢ benofit The Public Benefit from the operation of the servi￿5 piovided by Lincoln Area DialaRKie are quite Considerab￿.. 1) Those persons disadvantaged by age andlor a disability can maintain their independence and retain a qualty of life. 2) The reliance and therefore financial pressuros placed upon social care Can be reduC￿d as Individuals can remain in their own homes longer as they have an approprbate transport semce to enable them to access other s8rvic8s (such as healthcare). Volunteers Volunteers. for all seNices provided. are the mainstsy of the Charity and crucial to its continued sucLYJs. It is tI￿refOre imperalive that the volunteer base is Gapable of meeting the demands that are placed on the service. All volunleer5 undergo comprehensive Induclion & Training and those that may have unsupérvised access to chiklren andlor adults at nsk are vetted using th8 Disclosure and Barrln9 Service IDBSI. Page 1

Lincoln Area Dialaride Limitsd Re ort of the Trustees or th& Y& r Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charltable aetlvlties DialaRide Service At the end of the financial year Lincoln Area Dialaride maintained 760 individual registered users and 14 groups. undertaking a total of 9,723 individual trips and carried 11,498 pa$$engers, induding 2,020 passengers using wheelchairs. travelling a total ofiust over 64.863 miles. As of the 31 gt March 2025, the OialaRide se￿l¢e operaled a tset of seven vehicles, apart from one, all are adaptsd vehicles for the carriage ot elecin'c wheelchairs. Shopmobility Service During the year the Shopmobility Service mainlained 171 registered users and provided equipment to these users on a total of 2,008 individual hires for a vanable amount of time. Voluntary Car S•rvlce During the year the Voluntary Car Service maintained 346 registered users and undertook a total of 1,203 individual trips carrying 1,313 registered users. FINANCIAL REVIEW Flnancial positlon During the financial year the charity received Income of £204.693 of which £114,500 related to grant income. The charity reported a net deficit of £15.441 during the year. Prlnclpal fundlng sources The Charity has obtainéd the majority of its funding from: Grant Aid Fares Income Regislrallon Fees Donations Hire of'speaalisl Equipment R•8or¥•8 poIIcy The Board of Trustees as part of the management of Lincoln A￿0 Dialaride Limited. review the reseNes poli¢y from bme to lime to confim that il is still appropriate. The resefyes fund is treated as a separate ￿SeNe$ fund lor the continued operation of the organisalion in the short or long term. The general reserves lund should be approxim81ely 6 months of operating costs for the charity. At the year end the charity had a total of unrestricted reserves of £412,858 and restrscted reseNes of £91,445. The reserves are deemed sufficient to CA)ver al least 6 months of operating costs. Prlncipal risk• and unc•rtaintl•s The Iruslees have a risk menagemenl slralegy vthich comprises.. an annual review of the principal risks and uncertainties the charity face wilh the establishmenl of policies, systems and procedures to mitsgate those risks idents'fied. the implemantalion ol procedurés designèd lo minimizo or managé any potential impact on th8 charity should those risks materialise. This work has idenbfied that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of availab￿ liquid fund5, and development of other incorne streams. The revlew has also focused on non-flnancial risks arising from fire, health and salety of passengers. These risks are managed by ensuring that vehidés are maintained in line with recommended practs"c£s together with insuranc* to safeguard the charity, its staff and volunteers. Page 2

Lincoln Area Dlalaride Limited ort of thè Trust•os' r th Yèar End•d 31 March 2025. FUTURE PLANS Lincoln Afea Dialaride Ltd is aware of the continuing changes to both the requirements of its customer base and the changing transport arrangements from othér operatots. We are involved with the various local forums that aré in place both in respect of transport, health and volunteéring to be. able.to. idents'fy. areas.in which we might. be able to. ￿.0f assistan￿ and assist those requinng help. Currently th8 charity can only react to situations as they arise whilst reducing operating costs as much as possible. Although aware of the Grèén Agenda. we are currently not considering the purchase of electric powered vehicles due to the current lack of charging available, cost, and lack of operating mileage particulady with the operation of hoists etc. STRUCTURE, GOVERNANCE AND MANAGEMENT Govèrnin9 do¢um•nt The charity is controlled by its goveming document. a deed of irusl, and constitutes a litnited company, limiled by guarantee. as defined by the Companies Act 2006. Lincoln Aréa Dialande Limrted ILADARI is governed by a Memorandum & Articles of Association. The Charity converte from an Industrial & Provident Society to a Pnvale Limited Company on 1st July 2014 and was entered on the Register of Chanlies on 8th Dacember 2014. Re¢rultrn•nt and appolntmenl of n¢w trustses The ¢hanty understands the importance of recruitsng only appropnate persons as Tnjslees. Only persons that meet the required legal rèquirements, have relevant skills, qualifications and expenence. that could be considered of benefit lo thé Charity, may be conSide￿d to take on the responsibilities of a Trustee. Org•nl•allon•l •tructur¢ The charity has a clear organisalional structure with the Trustees taking overall responsibS1ity for ils effèctivé, efficient, and.appropriale management. This slTuctur8 is continually reviewed lo ensure il meets the current requirement of the Chanty and currendy consists of a Manager, Assistant Manager. and Vehide Coordinator, supported by other administration staff and volunteers with whom which the chanly would not be able to operate. Tfuslees and volunteers arè not remunerated apart from oulwof•ocket expenses for actual costs incLtrred. Induetlon and tralnlng of new Iwst••8 All new Iruslees complete a training course as por recommendations of thè Charity Commlsslon and 'Companies House to ensure that they a￿ aware of their responsibilities. New Trustees a￿ also briefed on the day to day workings of the Charity and other relevant matters, and documenlation. lo ensure that they acquire a full understanding. of charities operations. REFERENCE AND ADMINISTRA TIVE DETAILS Roglslered Company numbgr 09111065 (Englano and Wales) Regi$t•rnd Charlty nUm￿r 1159525 R•gi•l•red offl¢e Unit 1 Lincoln Central Car Pa Melville st￿et Lincoln LNS 7HW Trugleeg Mr B Haughton {Chair) Mrs R Surte8s (Company Secretary) Mr C Jones Cllr G Hewson (City of Lincoln Representative) Mr G Smith Miss J Knohl Company Secretary R C Surtees Page 3

In¢oln Area Dialaride Limited Re ort of the Trustees for tho Year Ended 31 March 202S REFERENCE AND ADMINISTRATIVE DETAILS Auditors Wright Vigar Limited Slatutory Auditors Chartered Accounlants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG Bank Natrlest Smiths Bank Branch 225 High Street Lincoln LN2 1AZ STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the director5 of Lincoln Area Dialaride Lwnited for the purposes of company law) ar8 responsible for preparing the Réport of the Trustees and the financial ststèments in accordancè with applicable law and United Kingdom Accountsng St8ndafds Iuniled Kingdom G&nerally Accepted Accounting Practice). Company law requires the trustees lo prepare finanual ststements for each financial year. Under that law. the trustees have elecled lo prepare the finanaal statements in accordance with United Kingdom Generally Accepted Accounts'ng Practice Iuniled Klngdom Accounting Standards and applicable law). Under company law tho Irusleès must not approve the financial slalements unless they are satisfied that they give a true and fair view of the State of affairs of the charitabte company and of the incoming resources and applicabon of resources. including the income and expenditure. of the charitable company for that period. In preparing those financial statements, the trustees are required lo select suitable accounling policies and then apply them con$istenlly', observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charitable company will continue in business. The twstees a￿ respOns￿le.for keeping proper accounting records which disclose with réasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies 2006. They are also responsibl& for safeguarding the assets of the charitable company and hence for tsking reasonable aieps lor the Orevenbon and detection of fraud and other irregularities. In so far as th& truslees are aware.. there is no relevant audit infomation of which the charitable Company's auditors are unaware", and the trustees have taken all steps that they ought lo have taken to make thèmselves aware of any relevant audit inlomation and lo establish that the auditors are aware of that infonnation. Approved by order of the ard of twstees on 18 Oecember 2025 and signed on its behalf by.. 8 G Haughton - Trustee Page 4

ort of the Inde endont AudIt0￿ to the Membevs of Lincoln Are Dialaride Limited. Oplnlon We have audited the financial statements of Lincoln Area Dialaride knmited {the 'charitable cothpany'l lor the year ended 31 March 2025 which comprise the Ststement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicablé law and United Kingdom AccoLfrnts'ng Stsndards (United Kingdom Generally Accepted Accounting PracticE). In our opinion the financial $lalements'. give a true and fair view of the slate of the charitsble company's affairs as at 31 March 2025 and of its incoming resources and application of resources. including ils income and expenditure, for the year Ihen ended", have bèen properly prepared in accordance with United Kingdom Generally AC￿ped Accounting Practice., and have been prepa￿d in accordan￿ with the requirements of th8 Companies Act 2006. Ba818 for opSnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS {UKII and applicable law. Our responsibilities under those standards are further described in the Audilofs. responsibilities for the audit of th8 financial statements section of our report. INe are independent of the charitable company in accordance with the ethical requirements that are relevant to our audil of the financial statements in the UK, inclLtding the FRC'S Ethical Standard, and we have fulfilled our other elhical responsibilities in accordanc£ with these requirements. We believe that the audit evidence we have obtainéd is sufficnt and appropriate to provide a basis for our opinion. Mat•rlal uncertalnty relatlng to golng eone•rn In audiling the finanrjal stslements. we have concluded that the trustees, us8 of th'e goin9 concem basis of accountsng in the preparation of the financial 51at8ments is appropriate. Based on the work we have performed. wé have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability lo continue as a going concem for a period of at least ￿e1Ve months from when the financial statements are outhorised for issue. Our Trsponsibilibes and the responsibilit*s of the trustees with respect to going concem are described in the relevant sections of this report. Oth•r Inlormatlon Thé Iruslees ar8 responsible for the other Infomialion. The other infomiation comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors ther80n. Our opinion on the financial statements does not cover the othèr infom)alion and. except to the extenl otherwise explicitly stated in our ffjport. we do not express any form of assurance conclusion thereon. In connection with our 8udil of the financial statements. our responsibility is to read the other infoThation and. in doing so, consider whether the other InfO￿natIon is matenally inconsislènl wllh the financial slalements or our knowledge obtain8d in the audit or otheThvi$e appears lo be matenally mig$tsted. If we identify Such material inconsistencies or apparent material misstatements, we are required lo deternine whether this gives rise to a material misstatement in the financial slalèménts themselves. If. based on the work we have performed, we condude that there is a material misstalement of this other information, V￿ are required lo report that facL We have nothing lo report in this regard. Oplnlon• on oth•r mattar8 pr••crfb•d by th• Companle• Ael 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the Report ol the Trustees for the financial year for which the financial 51alements are prepared is consislenl with the finanaal stat8m8nts". and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Mattern on whleh vn ar• r•quir•d to r•port by •x¢eptlon In the light of thé knowledge and understanding ol the charitable company and its environment obtsined in the Course of the audit, we have not identified material misslatemenls in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequale accounting records have not been kept or retums adequate for our audit have not been received from branches not visited by us.. or the ffinan¢i81 statements are not in agreemént with the accounting records and relums., or certain disclosures of trust8es' rèmunèrabon specified by law are not made,. or we have not r8c8ived all the infomialion and explanations we require for our audit- or the trustees V￿re not ents'tled lo take advantsge of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. Page 5

ort of the Inde ndent Auditors to the Members of Lincoln Area Dialaride Limlled Responsibilities ol trustees As explained more fully in the Statement of Trustees. Responsibilities. the trustees (who are also the directors of the charitable company for the pu￿OSe$ of company lawl are responsible for the preparation of the financial statemènts and for being satisfied that they give a true and fair view, and for such intemal control as the trustees delemine is ne￿$Sary lo enable the preparation of finanaal statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the truslees are responsible for assessing the charitable company's ability lo continue as a going concem, disclosing, as applicable. mattets related to going concem and using the going concem basis of accounting unléss the trustees erther intend to liquidate thè chantablé company or to cease operations, or have no realisliG allernalive bul to do $0. Our responslbllllles for th? audlt of tho flnanclal ¥tstements Our objectives are to obtsin reasonable assurance about whether the ffinancial ststemenls as a whole are free from malenal misstatement, whether due lo fraud or error. and lo issue a Report of the Independent Audrtors that includes our opinion. Reasonable assuran￿ is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS {UKI will a￿VaYS detèct a material misslatement when it exists. Misstslem8nts can anse Irom fraud or error and are considered material if. individually or in the aggregate, they coyld reasonably be expected to influencé Ihe economic decisions ol users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting ifregularilies. including fraud is detailed below.. Our work is perfomied lo include an assessment ol the susceplibility of the entity's financial statements lo material misstatement, includin9 the risk of fraud. Owing lo th8 inhèrant limilatsons ol an audit. Ih8re is an unavoidable risk that material misstatements in the financial statements may nol be detected, even though the audit is properly planned and pertonned in accordance with the ISAS (UK). In identifying and assesslng risk of material misstatement in respect of irregularitles. including fraud and non-compliancé wilh laws and re9ulations, our procedures included the followng.. We plan our work to gain an understanding ol the significant laws and regulations that are of significance to the entity and the sector in which they operate. We perform our work to ensure that the entity is complying with its legal and regulatory framewort(. We obtain8d an understanding of how the company is complying with those legal and regulatory trameworffs by makin9 inquiries to the management and people charged with governance. We assessed Ihe susceptibility of the Company's financial ststements lo material misstatement. induding how fraud might occur. Audit procedures perfomied by the engagement team included: Subslanlivè procedures p8rfomed in accordance with the ISAS IUKI. Challenging assumptions and judgm9nts made by management In its significant aC￿UntIng esllmatss. Identifying and tssting joumal entries, in parts'cular matenal journal entries and an assessment of year end journaSs. Assèssing the extent of compliance with the relevant laws and regulations. A further description of our responsibilllles for the audit of the financial ststements is located on the Finandal Reporting Council's website at www.frc.org.ukJaudilorsre5ponsibilities. This description forms part of our Report of the Ind8pendent Auditors. U•• of our r•port This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so thal we might slate to the charitable company's rnember5 those matters we are required to state to them in an auditor5, report and for no other purpose. To the fvllest exlent pemitted by law, we do nol accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work. for this report. or for the opinions we have forned. iJ lii James Sewell BA (Honsl FCA CTA {Senior Statutory Auditor) for and on behalf of Wright Vigar Limited Statutory Auditors Chartered Accountants & Business Advlsers 15 Newland Lincoln Lincolnshi LN1 1XG 18 December 2025 Page 6

Lincoln Area Dialaride Limited Stat8m•n l Flnancial Activities for th Y r Endèd 31 March 2025 2025 Total funds 2024 Total funds un￿strICted funds Restricted funds Notes INCOME AND ENDOWMENT8 FROM Donations and legacies 23.913 23,913 19,288 Charitable activitles Dial a Ride 165.162 4.500 169.662 185,554 Other trading aclivibes Investment income Other income 100 9,354 1.664 163 8.004 9,354 Total 200 193 204 693 215 581 EXPENDITURE ON Raising funds 90 Charltable a¢tlvltl•s Oial a Ride 196726 Total 196,812 195,299 NET INCOMEI{EXPENDITURE) 3,381 118,822) 115,4411 20,282 RECONCILIATION OF FUNDS Total funds broughl forward 409,477 110,268 519,745 499,463 TOTAL FUNDS CARRieD FORWARD 412 858 504 303 519 745 The notes form part of these financial statements Page 7

Lincoln Area Dialaridg Limitèd lan Mar hee h202 2025 Totsl funds 2024 Tolal funds Unrestrlcted funds Restricted funds Notes FixeD ASSETS Tangible assets 48.314 83.013 131,327 145.036 CURRENT ASSETS Stocks Debtors Cash at bank 350 29.396 350 298 350 30,814 357 312 350 34.209 352 880 10 1,418 380,044 8.432 388,476 387,417 CREDITORS Amounts 1811in9 due wthin one year 11 {15.500) (15.500) {12.710) NET CURRENT ASSETS 364 $44 372 976 374 709 TOTAL ASSETS LESS CURRENT LIABILITIES 412.858 91.445 504.303 519.745 NET ASSETS 412 858 504 303 519 745 FUNDS Unreslricled funds Restricted funds 13 412.858 409.477 110268 TOTAL FUNDS 504 303 519745 These financial slalemenls have been prepared in accordance with the provisions appllcablo to charllable Companies subject to the small companies regim8. The financial statements wèr8 appr¢)ved by the Board of Trusle8s and authorised for issue on 18 December 2025 and w&Te signed on its behalf b B G Haughton - Twstee The notes fom part of Ihese financial Statements Page 8

Lincoln Area Dialaride Llmlted Notes to Ihe Financial Ststements forlhe Year Ended 31 March 2025 STATUTORY INFORklATION Lincoln Area Dialaride Limited is a Charitable company, registered in England and Wales. The charitable company's reglslered.number and regislered office address can be found on the Report of.the T.ru5tees... The presentational cul￿neY of the financial statements is the Pound Sterling l£)- ACCOUNTING POLICIES Basis of proparing th¢ Ilnanclal ststements The financial slalements of the charitable company, which ig a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP {FRS 1021 'Accounling and Reporting by Charities.. Statement of Recommended Practice appli¢able lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} {effecbve 1 January 2019),. Financial Reporting Standard 102 The Financial Reports'ng Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is fecognised in the Statement of Financial Activities once the charity has entitlement lo the fund5,11 is probablo that Ihe income will be received and the amount can be measured reliably. Income from government and other grants. whether 'capital' grants or 'revenue' grants, is recognised when the charity has 8ntitlemenl to the lunds, any perfom)ance conditions attached lo the grants have been mel, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Exp•ndllurn Liabilities are récognised as expenditure as soon a$ there is a legal or construclive obligation committing the charity lo that expenditu￿, it is probable that a transfer of economic benefits will be required in settlernenl and the amount of the obligation can bè measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost ¥elaled lo th8 category. Where costs cannot be direclly attributed to particular headings they have been allocated lo activities on a basis consistent with the use of resources. Allocatlon and apportlonment of Coots Costs relating solely to Shopmobilily or Oialaride aclivitses are allocated in fvll to Ihgse Ih8se funds. Salaries are allocated based on the time spent and personnel involved in each activity. The remaining overhèads are apportioned on an appropriate basis to ￿ndS in which they relate to. Tangible flxed ass•ts Depreciation is provided at the following annual rales in order to write off each asset over its estimated useful life. Improvements to propety Furnrture, computers and equipment Motor vehicles Shopmobility Scooter and wheelchairs Straight line over 20 years 250h on reducing balance 250/0 on reduang balance 25 /0 on cost and 200/0 on cost Stocks Stocks are valued at the lower of cost and net realisable value. after making due allowance for Obso￿te and slow moving items. Taxatlon The charity is exempl from corporation lax on ils charitable actiwties. Fund accountlng Unrestricted funds can be used in accordance with the charitsble objectsves at the discretion of the truslees. Restricted funds can only be used for particular restricted Purposes within the objects of the charity. Reslrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial slatemenls. Penslon ¢o$ts and other post-retlrement beneflts The charitable company operates a defined contribution pension scheme. Contributions payable. to the charitable company's pension schemè are charged to thè Statement of Financial Activities in the period to which they relate. Page 9 contsnued...

Lincoln Area Dlalarlde Llmited Noles to the Financial Statements . continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES . Contlnuod Deferred Incom• Grants are deferred where the.amount in full relates to future periods. Government grants Government grants a￿ treated on an accruals basis. Grants in relation to furlough grants are recognised as part of grant income in the Statement of Financial Activities. Flnanclal Instruments The Company only enters into basic finanoal instrument transactions that result in the recognib'on of financial assets and liabilities like trade and other debtots and creditots. loans from banks and other third parties, loans to related parties and invesknents in ordinary shares. Flnancial assets that are measured al cost and amortised cost are assessed al the end of each reporting period for objective evidence ol impairment. If objective evidence of impalm)ent is found, an impairment loss is recognised in the Slalement of Comprehensive Income. For financial assets measured at cost less impaimienl, the impaimenl loss is measured as the difference be￿een an asset's carrying amount and best estimate of th8 recoverable amount. which is an approximatson of the amount that the Company would receive for the asset if it were to be.sold al the balance sheet dale. OTHER TRADING ACTIVITIES 2025 2024 Shop income 100 163 INVESTMENT INCOME 2025 2024 Deposit account interest NET INCOMEIIEXPENDITURE) Net incomellexpenditure) is stated after char9ingl(credilingl'. 2025 2024 Depreciation - owned assets Defiiit on disposal of fixed assets 22.564 28,337 TRUSTEES. REMUNERATION AND BENEFITS There were no trustses, remuneration or other benefits for the year ended 31 March 2025 nor ft>r the year ended 31 Ma￿h 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor lor the year ended 31 March 2024. Page 10 conts'nued...

Lincoln Area Dlalarlde Limited Notes to the Financlal Ststèm8nts - conllnue or the Year Ended 31 March 202S STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 114.044 10,867 2.011 96,475 3,351 126 922 101272 The average monthly number of employees during the year was as follows.. 2025 2024 Administration and operats'on No employees received emoluments in excess 01 £60.000. Key management personnel were paKI a total of £36.$41 {2024.' £33,149) during the year. TANGIBLE FIXED ASSETS Fumilure, computers and equipment Shopmobility scooter and wheelchairs Improvements to property Motor vehlcles Totals .COST Al l April 2024 Additsons Disposals 109.488 10.673 255,606 24,376 107 191) 15,925 391,692 24,376 107 567) At 31 March 2025 10.297 172 791 15,925 308 501 DEPRECIATION At 1 April 2024 Charge for year Eliminated ijn disposal 25,8LIO S,475 9,345 325 196,436 16,764 91696) 15.075 246,654 22.564 At 31 March 2025 31,274 121503 177 174 NET 800K VALUE Al 31 Marth 2025 975 850 131327 Al 31 Mard) 2024 1 328 850 STOCKS 2025 2024 Stocks 350 350 10. DEBTORS." AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors VAT Prepayments and accrued income 17,668 93 16,991 1.326 Page 11 ontinued...

Lincoln Area Dialaride Limlted Note$ lo th& Flnanclal Slatements- Gontlnuèd for th• Year End d 31 March 2025 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social security and other taxes Other e￿drto Accrued expenses 6,920 3,006 5,699 2.181 4,830 5,574 12. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 Al 1.4.24 Unroslrlctod fund8 General fund 409,477 3,381 412.858 Re$lrl¢tsd lund8 The Lottery Community Fund 2 Lincoln Cooperative INholesal8 SocSety Development & Evolution Fund Lincolnshire Country Council 17,798 84,039 7,014 {13,3481 (5.474) 4,450 78,564 7,014 110268 18 8221 TOTAL FUNDS 519 745 504 303 Net movement In fund8. included in the above are as lollowg.. Incoming reSoUr￿S Resources expended Movement in funds Unre8lrl¢t¢d fund• General fund 200.193 1196,8121 3,381 R88tricted funds The Big Lottery Community Fund 2 Lincoln Cooperative Wholesale Society Lin¢oln$hire Country Council (13,348} 15,4741 {13,348) (5,474) 18 822) TOTAL FUNDS 204 693 220 134) 15 441) Page 12 continued...

Lincoln Area Dialaride Limited Not o the Flnancial Statements - continuod for the Yèar Ended 1 M rch 2025 13. MOVEMENT IN FUNDS - ¢ontinued Comparatives for movement In funds Net movement in funds Al 31.3.24 At 1.4.23 Unrestrl¢ted funds General fijnd 375,241 34,236 409.477 Re8trictad funds The Big Lottery Community Fund 2 Lincoln Cooperative Wholesale Society Development & Evolution Fund Lincolnshi￿ Country Council Dawber Trust 23,731 91,818 7,014 1,417 242 {5,933} {7.779) 17,798 84.039 7,014 1,417 124 221 TOTAL FUNOS 499 463 519 745 ComparatNe net movement in funds, included in the above are ag follows.. Incoming resources Resources expended Movement in funds Unr•8trlct•d fund• General fund 211,081 (176,845) 34,236 Rè8tri¢ted funds The Big Lottery Community Fund 2 Lincoln Cooperative INh0￿$81e Society Llncolnshire Country Council Dawber Trust {5.933) {7,779} {4.500) 15,933) 17.7791 4,500 4.SOO 18454) 13,9541 TOTAL FUNDS 195 299) A curr8nl year 12 months and prior year 12 months combined position is as follows." Net movament in funds Al 31.3.25 Al 1.4.23 Unrestricted funds General fund 375,242 37,617 412,858 Rogtrl¢led fund8 The Big Lottery Community Fund 2 Lincoln Cooperative Who18salè Society Devèlopment & Evolution Fund Lincolnshire Counlry Council OawbeT Trust 23,731 91.818 7,014 1.417 242 119,281) 113,254) 4,449 78.564 7.014 1,417 124.221 32 7771 TOTAL FUNDS 499 463 4,840 504,303 Page 13 continued...

Lincoln Area Dialarlde Limited to the Financlal Ststemonts . ¢onll or the Year En d 31 March 2025 13. MOVEMENT IN FUNDS - continued A currènt year 12 months and prior year 12 months combined net movement in fvnds, included in the above are as follows: Incoming sources Resources expended Movement in funds Unrestricted funds General fund 411,274 (373,657) 37.617 R•8trS¢t•d f4tnd• The Big Lottery Community Fund 2 Lincoln Cooperative Wholesale Society Lincolnshire Country Council Oawber Trust {19,2811 {13.254) {9,000) (19,2811 (13.2541 9,000 9,000 417771 32,7771 TOTAL FUNDS 420 271 415 434) Dlalarld• Funding is provided from local councils towards the running cogts of Dia18rido. Shopmoblllty Funding is provided from Ihe City of Lincoln Council for the running of Shopmobilty. Ro•erve• fund Thls Is a separat8 fund for the continued operation of the Charty in the Short QT long tem, for any unforoseen costs. The 819 Lottery Community Fund 2 A grant of £100,000 has previously been provided to help with the purchase of Ihreé n8w wheelchair-accessible vehicles costing £108.552. The grant is a restricted lund and may not be transferred lo Ihe general unrgslricted fund. The assets may not be disposed ol without prior pernission of the National Lottery Charities Board. The grant is being amortised over the same penod as the assets. Developrnent & Evolutlon Fund A grant of £30,000 has previously been provlded by Lin¢oln8hiro County Council towards devèlopment support of the charity. Lineolnghir• Cooporallv• Wholesalo So¢lety Lincolnshire Cooperative has p￿vioUslY been provided £163,275 towards the new office fit out al Unit 1 Lincoln Central Car Park costing £1 $0,000, and thé purchase of new scooters costs'ng £13.275. Wè81 Lind*•y District Councll A grant of £13,000 has been provided for providing a Dial8ride service in W85t Lindsey areas within a 6 mle radius of Lincoln City Centre. North Kesteven Di8tri¢t Councll A grant of £20,000 has been provided for providing a Dialaride service in North Kesteven arnas within 8 6 mile radius of Lincoln City Centr8. City of Lincoln Council A 9rant of £42,000 was provided for providing a Dialaride service in the city of Lincoln. Lln¢oln8hlrn County Councll A grant of £39.500 was provided to support the Lincoln Area Dialaride and voluntary car seNice. The Dawber Trust A granl of £1,210 has previously been provided towards th8 Cost of an advertising display screen. Communlty Lottery A grant of £50,000 was previously provKled in respect of the Govemmenl's COVID Charity Support through Ihe National Lottery Page 14 continued...

Lincoln Area Dlalarlde Llmlted Notes to the F¢nancial Statements . continued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS - conllnu•d Shopmoblllty A grant of £16,060 was pr.eviousty provided by.city of Lincoln Council towards Lincoln Shopmobilily. 14. CAPITAL COMMITMENTS 2025 2024 Contracted bul not provided for in the financi81 statements 15. RELATED PARTY DISCLOSLIRES There were no rèlated paty transactions for the year ended 31 March 2025. 16. ULTIMATE CONTROLLING PARTY The charity is controlled by Its board of Trustees. Pa9e 15 contsnued...

Lincoln Area Dialarido Limlted Notss to tho Flnanclal Statements - continuod orthey ar Ended 31 March 2 17. LINCOLN AREA DIALARIDE LIMITED IAanagement Infomiatlon Income and Expendlture. Account 2026 2024 INCOME Fares Grants re￿1vable Lincoln City Council Lincolnshire County Council NKDC Wesl Lindsey Dislrlcl Council Sundry donations Bank deposit interest receivable Sundry income Registration fees Sale of RADAR keys SS,162 63.OS4 42,000 39,500 20,QIJO 13,000 3,678 9.354 1.664 20,235 50.oIJO 39.500 20.000 13,OCQ 4.001 8.004 2.572 15,287 163 204 693 215 561 EXPENDITURE Purchase of FiADAR keys Wages Social secuiity Pension Vehicle maintenance, luel, licences and insurance Volunteers & trustees expenses Printing, stationery and secretsrial expenses Advertising Telephone Insur8nc Rent and rates of centre Light and heal Bad debts Repairs and ￿newaIS Computer sofN¥are licence Audit and accountancy Professlonal fees Miscellaneous expenses Training Subscriptions Bank char9es Depreciation Loss on disposal 0th8r interest 90 96,475 3,351 114.044 10,867 2,011 26,988 9,937 990 1,332 1,408 2.920 378 2,828 30.458 9,848 956 117 195 2,991 372 2,917 1.994 4.500 7,257 1,543 1,508 1,180 256 847 22,562 4,690 10 1,893 4.500 6,470 1,480 2,059 185 229 928 28,339 SURPLUS FOR THE PERIOD Page 16