Registered by the Charities Commission No: 1161606 THE CHILTERNS DIAL-A-RIDE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2025 THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 CONTENTS Page5: 2. to 3. Trustees, Report 4. Independent Examinerfs Report 5. Statement of Financial Activities 6. Balance Sheet 7. to 8. Notes to the Financial Statements THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 TRUSTEES, REPORT Reference and Administration Details The Chilterns Dlal-A-Ride (The Charity), Ss a Charitable Incorporated Or8anlsation registered in England with the UK Charity Commission No: 1161606. Its governing document 15 based on the "Foundation Model" constitutlon issued by the Commission. It is a public benefit entitv. Registered Office and place of business Room 5a, Chalfont Grove Narcot Lane Chalfont St Peter Bucks SL9 8TN Trustees The trustees who 5errfed during the year are as follows: Chalrman Treasurer David Ouvry John Makinson Patrick Regester Nick Morrison IResi8ned 31. March 2025} No trustees receive any compensatlon for their services as trustees. All the trustees are volunteers. The procedures for appointing and removing trustee5, together wlth their dutles and obligations, are as set out in the "Foundatlon" model constltution. The trustees conflrm that they have had due regard to the Charity Commlssion's guidance on public benefit when exerclsing their duties as trustees. Objectives and Activities The prlmary object of The Charity Is to provlde a transport servlce for people livin8 in or close to the Chlltern Hills who have mobillty problems and are unable to drive or use publlc transport. We will continue to achieve thls by ralslng funds for, and workln8 alon8slde The Chllterns Dlal-A-Ride Ltd (The Socletyl a charltable communlty benefit soclety, whlch is the principal provlder of thls servlce in the area. Achievements and Performance Demand for these transport services has continued to recover from the low levels seen during the Covid pandemic although a shortage of driver capacity during the second half of the year restrltted overall attivity levels. This situatlon has improved recently and activity is again picklng up. The service invested in three new or refurbished buses durlng the year, including its first all-electric bu5. These capital items were largely financed by the National Lottery and others maklng donatlons directly to The Society. The substantial fundin8 arrangement negotiated by The Charity with The National Lottery in 2022 has continued and the remaining funds under that arrangement will be paid over to The Charity during the coming year and will be transferred to The Society a5 they pay their wage bill. Also durin8 the year, a funding of £30,000 to help with The Societies operatlng costs, spread over this and the next 2 years, was arranged by The Charlty wlth The Rothschlld Foundation. THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 Financial Review Total Donations recelved in the year amounted to £54,3331£69,333: 20241 and donatlons made to The Chilterns Dial-A-Rlde Ltd to cover wage and other costs were £63,9261£69,225: 2024). At the end of the year, cash stood at £2 2,988 (£32,831: 2024) wlth restricted reserves of £22,598 {£32,191: 20241 and total reserves of £22,6981£32,591: 20241. Reserves Policv The Charlty has no paid employees, no assets other than the bank account, and very Ilttle annual operating expendlture. It is consldered that there is no requlrement to retain reserves beyond the amount needed to cover donations ralsed that have not yet been applled for the purpose Intended. Chairman D. Ouvry Date THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF THE CHILTERNS DIAL-A-RIDE I report on the financial statements for the year to 31 March 2025 which comprise the Statement of Financial Activities, the Balan￿ Sheet and related policies and notes. This report is made solely to the charity tru5tee5. My work has been undertaken so that I might review the financlal statements that I have been engaged to review, report to the trustees that I have done so, and state those matters that l am required to state to them in an independent examiners report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibillty to anyone other than the trustees for my work or for this report. The trustees consider that an audit is not required for the year under sectlon 152 of the Charlties Act 2011 and that an independent examination is needed. Respective responsibilltles of the trustees and Examiner The trustees of the charlty are responslble for the preparation of the financlal statements and ensuring that the accountlng records of all group undertakln8s are kept in accordance wlth the Charities Act sectlon 137. It is the responsibillty of the Examiner to follow the procedures lald down In the general Directions 8iven by the Charity Commission under section 152 of the 2011 Act when examining the Financial Statements and to state whether any partlcular matters have come to attention. Independent Examinerfs Report I can confirm that no material matters have come to my attention in connection with the examlnation 8lvln8 me cause to believe that: al Accountin8 records were not kept In accordance wlth sectlon 137 Charities Act 2011. bl The Flnanclal Statements do not accord with those records. ¢1 The Financial Statements have not been p￿pared In accordance with the charities Statement of Recommended Accounting Practise. dl There are matters that should be drawn to your attentlon to enable a proper understandlng of the Financial Statement5 to be reached. Cansdales Business Advisers Limited St Mary's Court The Broadway Amersham Buckingham5hire HP7 OUT Date THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 sTATEmE￿r OF FINANCIAL AcfiviTIES INCOME AND EXPENDITURE ACCOUNT 31st March 2025 315t Marrh 2024 Unrestrlrted funds Restrkted funds Totsl funds Unrestrlcted funds Restrlrted fund5 Total fund5 Note INCOM114G RESOURCES Donatlons and fundralslng 54,333 54,333 69,333 69,333 TOTAL INCOMING RESOURCES 54,333 54,333 69.333 69,333 ResouRCES EXPENDED Charltsble Actlvlties 63,926 300 63,926 69,225 300 69,225 300 Govemance Costs 300 TOTAL RESOURCES EXPENDED 64.226 64,226 69.525 69,525 NET INCOMEI (EXPENDITURE) 164,226 54.333 19,8931 169,5251 69.333 11.921 Transfers between funds.. 63,926 63,9261 69,225 169,2251 NET MoveMENT IN FUNDS 13001 19,593) 19,8931 13001 108 11921 Funds at 1st Aprll 2024120231 400 32,191 32,591 700 32,083 32,783 FUND5 CARRIED FORWARD loo 22,598 22,698 400 32,191 32,591 THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 The notes on pages 7 to 8 form part of these accounts. BAIANCE SHEEr Note 31st March 2025 31st March 2024 ASSETS Current assets: Bank and cash Debtors 22,988 io 32,831 60 Less Current Llabllitles: Amounts due wlthin one year 300 300 NET CURRENT ASSETS 22,698 32,591 TOTAL NET ASSETS 22,698 32,591 CHARITY FUNDS Restrlcted Reserves Unrestricted Reserrfes 22,598 100 32,191 400 TOTAL FUNOS 22.698 32,591 The financlal statements have been approved by the trustees and are slgned on thelr behalf bv: Chairman: D. Ouvry Date Treasurer: J Makinson Date The notes on pages 7 to 8 form part of these accounts. THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 NOTES TO THE FINANCIAL STATEMENTS I. ACCOUNTING POLICIES al Basis of preparation The financial statements have been prepared in accordantr with the CharIt￿S C.l.O. governin8 document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practlce applicable to charities preparin8 their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 102}" las amended for accounting perlods commencing from l January 20191. The charitable company Ss a Publlc Benefit Entity as defined by FRS 102. The financial statements are prepared In sterling. which is the functlonal currency of the charitable companv. Monetary amounts In these financlal statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. modlfied. where appropriate, to Include the revaluation of freehold propertles and to Include investment properties and certain financial instruments at falr value. The prlnclpal accounting policie5 are set out below. Flnanclal Instruments The charity only has financial assets and flnancial liabilities of a kind that qualify as basic flnanclal instruments. Basic financial instrument5, including trade and other debtors and creditors, are Inltlally recognised at transaction value and subsequently measured at thelr Settlement value. Debtors Trade and other debtors are recognised at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at Bank and in hand Cash at bank and in hand includes cash and 5hort-term highly liquid investments with a short maturlty of three months or less from the date of acqulsition or opening of the deposit or 5imil¢]r account. Creditors and Provisions Creditors and provisions are recognlsed where the charlty has a present obligation resultin8 from a past event that will probably result in the transfer of funds to a thlrd party and the amount due to settle the obligation can be measure or estlmated rellably. Creditors and provisions are normally recognised at thelr settlement amount after allowing for any trade discount due. bl Going concern Havlng revlewed the future grants recelvable to The Chllterns Dial-a-Ride, together wlth the expected ongoln8 demand for the entities service offerln85, the trustees have a reasonable expectation that The Chiltern5 Dlal- a-Rlde has adequate resource5 to continue its activitles for the foreseeable future. Accordingly, they continue to adopt the going concern basls In preparlng the financlal statements. c) Income recognition policies Income from donations and special effort5 are recorded as they are recelved. Grant income is included.when the related condition for legal entitlement to the grant has been met. Grants and donations for Specific purposes are shown as Restrlcted Fund5 in the Income and Expenditure Account and Balance Sheet until they are utilised for the purpose Intended, when they are transferred to Unrestricted Funcls. Contrart income is included when the relevant performance condltlons within the contrart have been met. All other income is recorded on a receivable basis. THE CHILTERNS DIAL-A-RIDE Financial Statements for the year to 31 March 2025 NOTES TO THE FINANCIAL STATEMENTS Continued DONATIONS AND FUNDRAISING 2025 2024 Restrlcted Donatlons Unrestricted Donatlons 54.333 69,333 54.333 69,333 CHARITABLE ACTIVITIES 2025 2024 Donations to Chlltern Dial a Ride Ltd 63,926 69,225 63,926 69,225 GOVERNANCE COSTS 2025 2024 Independent Examiner's fees 300 300 300 300 RESTRICTED FUNDS 2025 2024 Restricted Revenue Donations brought forward Restricted Revenue Donations received in the year Restritted Revenue Donations Utilised Restricted Revenue Donations carried forward 32,191 54,333 163,9261 32,803 69,333 169,2251 22,598 32,191 RELATED PARTY TRANSACTIONS There were no related party transartions during the year {2024: £nil}.