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2023-03-31-accounts

Charity registration number 1165527

COMMUNITY TRANSPORT SUSSEX

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

COMMUNITY TRANSPORT SUSSEX

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees G Patel
A Brock
D Sachon
T Harper
L Lambert
Y Davies
J Pudduck
G Davies
A Dombey (Appointed 27 July 2022)
Charity number 1165527
Principal address Wivelsden Farm
North Common Road
North Chailey
East Sussex
BN8 4EH
Auditor Richard Place Dobson Services Limited
1-7 Station Road
Crawley
West Sussex
RH10 1HT

COMMUNITY TRANSPORT SUSSEX

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent auditor's report 7 - 9
Statement of financial activities 10 - 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 27

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives

To relieve social isolation through the provision of a community transport service, for such inhabitants of the borough of Crawley, the districts of Mid Sussex, Worthing and Adur, Horsham, Arun and Chichester, who are in need of such a service because of age, sickness or disability (mental or physical) or poverty or a lack of availability of adequate and safe public transport services.

Activities for achieving objectives

Community Bus (CB) also known as Dial-a-Ride is an essential part of CTS work. The service operates five days a week, morning and afternoon and must be available whatever the level of demand. Users may book up to seven days ahead, this period being essential to assist those who have appointments at, for example, doctors, dentists or opticians where next day appointments are not usually possible. Over the past years, the 3 founder charities have, through improved use of scheduling software, reduced dead mileage and delivered more passenger journeys to those who need them. CTS has further improved the scheduling through increased co-ordination of the fleet and depots.

Those who are unable to travel at community bus times are offered the additional service of a volunteer driven car at a charge of 50p per mile, which covers the driver's expenses and a small administration fee for CTS. This has enabled us to assist with more awkward journeys that would not be viable to provide in a minibus.

From the start of the pandemic. CTS switched its operations from taking people out, to, taking essential items and services to those unable to get out. CTS worked with local authorities, health and other Voluntary Civil Society Organisation (VCSO’s), to deliver food, shopping, prescriptions and other essential items to those without a support network. SEN school transport continued for all those children considered vulnerable and those whose parents are key workers.

CTS had developed a Covid 19 resilience plan just before the first lockdown and instigated this as soon as the lockdown started. The level of service was reduced, unused vehicles were moved to a reduced insurance. The government furlough scheme was used so that the charity could stand down many of the zero hours staff temporarily and applications were made for all the Covid 19 recovery grants that were appropriate. Throughout the period CTS returned to operations more akin to that which it provided pre pandemic.

Group Hire (GH): Provides accessible and affordable transport to a very substantial number of beneficiaries who are members of other groups. The demand for GH has remained steady during this period and the income from this service has produced some contribution towards the CB service. Many groups use CTS on a regular basis, others for one off trips perhaps only once a year. The groups are many and varied, large and small, local or branches of national charities and many are clubs with members with a common difficulty. During this period marketing campaigns were continued to maintain and increase the number of groups using group hire. Continuing the upward trend in group hire will be a priority for the coming year. Charges are based on a fixed fee plus mileage. These charges were reviewed and increased slightly during the period. There is no schedule, bookings are taken on demand and limited only by the resources available. GH is particularly strong in the Mid Sussex area and CTS' aim was to increase its GH delivery in Horsham and Crawley in the coming year.

Contracts : CTS continued to deliver the SEN and Adult Services contracts formerly delivered by the founding charities and remained an Approved Supplier to West Sussex County Council in respect of the transportation of SEN (Special Educational Needs) children through the County's taxi and coach frameworks and also for East Sussex and Surrey County Councils on the joint tendering framework known as the Dynamic Purchasing System. CTS is an approved supplier to all 3 authorities under this system. These contracts are all undertaken on a fully cost recovered basis and provide a contribution to the charities running costs.

Development : A growing part of CTS delivery is the development of new Community transport schemes in West Sussex and the support though development work, of smaller existing CT groups.

page 1

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Public benefit

The Charity's trustees have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing the Charity's aims and objectives and in planning future activities. In particular, they have considered how planned activities will contribute to the aims and objectives they have set.

Strategies for achieving objectives

Community Transport Sussex (CTS) strategic aim, much in line with other organisations both public and private, is to support the concepts of 'Living at Home', Independent Living and Social Inclusion. CTS believes that by providing home to home transport significant success is achieved in helping those who are in some way vulnerable in our society.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charities sustainability was threatened by the onset of Covid 19 and the ensuing lockdown. During the previous year, at the beginning of the lockdowns CTS dipped into its reserves to provide a free service to members and others in need so that those without a support network had access to essential food, medicine and services. The resilience plan was instigated and CTS was successful in applying for several C-19 recovery grants. This enabled CTS to recover and indeed add to its reserves. As we came out of the lockdowns some services resumed and although the funding landscape continues to be challenging, CTS emerged from the ravages of the first year of the pandemic in a position to increase its services and remain sustainable.

During this period, the recovery of services has continued to be strong and CTS has forged new links with statutory partners, to provide new services such as vaccine transport support line , for those who could not get to appointments. Travel buddy pilot scheme, to help those with early-stage dementia, mental health issues and learning disabilities, have the confidence to get out and about, came to an end and funding has been found to launch this delivery across the county as a part of CTS continued operations.

Trustees continually monitor the situation. CTS was successful this period in gaining £91,500 from the West Sussex Forum for Accessible Transport Fund; in recognition for the work undertaken in the Mid Sussex, Henfield & East Grinstead areas and its work in supporting smaller CT groups in the county, £10,000 from Horsham District Council to help fund Dial A Ride (DAR) & development in Horsham and £10,000 from Crawley Borough Council for the same in Crawley. The support of West Sussex County Council, Horsham District Council, Crawley Borough Council, Henfield Parish Council and other statutory authorities is very much appreciated. It is important to acknowledge the generous support received over the year and hope that it will continue in future years. Further improvements are planned for the coming year.

Review of the period

This has been another challenging period for Community Transport Sussex and indeed all CT operators. Our Community Bus service gradually returned as Covid restrictions eased and older people in particular, started to become more confident in venturing out. Contract work continued and Group hire gradually increased and was at a level close to pre pandemic levels. Income has been relatively strong, largely due to successful grant applications and commissioned work with LA’s. Last year’s forecast of a cash recovery did materialise and though this period has seen a deficit we are still in position of good sustainability so that we can continue to develop new services. The greater efficiencies that we have worked on throughout the organisation have paid dividends during this challenging year.

We are committed to delivering a sustainable service to those who need transport but are unable to access it, and our grouphire and schools contract work will continue to be the main way we fund this work. We actively seek grants and charitable funding. In the current financial environment this will continue to be difficult. To help improve our fundraising CTS have taken option of outsourcing grant applications to professional fundraisers. The Chief Executive has again been successful in several grant applications and is continuing to work with the LAs to progress from annual grants to 3 or 5 year Service Level Agreements, in order to provide more stability and give CTS the ability to plan for the longer term. As we came out of the pandemic planning future developments became even more important and a small development team is now in place to support the CEO in achieving this. The merger of Dial a Ride Southern Services (DARSS), who provide similar CT services across Adur & Worthing, was completed as of 1st April 2021. This is the first full year that DARSS delivery has been a fully integrated part of CTS. In January 2023 CTS opened a new depot in Chichester which will run enable us to expand our operations fully into the district.

page 2

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

Financial position

During the period the charity had net expenditure of £127,110 (2022: net incoming resources of £265,902 as shown on the Statement of Financial Activities on page 10 of the accounts.

The 2022/23 was a challenging year. Although income generated from contracts increased there has been considerable pressure on staff costs in order to retain and recruit employees in the face of the cost of living crisis. We continue to rely heavily on grants, donations and fund-raising activities to maintain adequate financial resources to operate the business. This is also difficult to maintain as the continued squeeze on local authority finances makes seeking additional grants difficult.

It is expected that the challenging funding landscape will continue for the foreseeable future.

However, there are several projects that will hopefully begin to build our financial stability again, whilst also satisfying the overall objectives of the Charity.

Reserves policy

It is the policy of the trustees to maintain reserves on unrestricted funds at a level sufficient to cover six months anticipated expenditure.

FUTURE PLANS

The challenges for CT remain. CT Sussex is now established as the foremost provider of CT in West Sussex. The aim for the coming year will be to use that pre-eminence to galvanise CT in parts of the county where we have not had a strong presence in the past and to work with statutory bodies towards directly commissioned community transport services and away from a model which is so heavily dependent on grants. The aim is to provide a long term, sustainable Community Transport delivery for the whole of West Sussex and although challenges persist the objective remains. It was envisaged that CTS may take on other smaller CTO's across Sussex which would add to its sustainability and provide more services for residents and indeed the neighbouring CT group.

CTS has also become an infrastructure support organisation, providing help with transport related issues for any CTO or community group, for whom transport is part of their delivery. CTS will continue to develop its service and support smaller CT groups. It is the intention to meet the complementary objectives of the charitable remit and operate with business like discipline. It is expected that the statutory authorities will continue to move from grant funding to the commissioning of services.

This was the final year of a 2-year Service Level Agreement (SLA) with WSCC, to develop CT across West Sussex. This will see 2-year funding (£30,000 Yr1 & £20,000 Yr2) under the SLA to provide support and development to smaller CT groups and isolated communities in order to work toward an integrated CT network. CTS is looking to extend the £20,000 funding for another 2 years. CTS have been working with the local NHS to develop services that assist rurally isolated patients to get to health care, medical and wellbeing settings.

Training, in particular safeguarding, disability awareness and health and safety training continues to be essential to ensure a quality service. CTS will not only send its staff and volunteers on relevant training courses but will continue to deliver training to the wider community transport and local voluntary sectors. The area of contracts, which have been referred to above, will continue to be important in the funding of the operation as will partnership working with our neighbouring Community Transport Operators through a series of different projects to meet demand and reduce costs. CTS’ Travel Buddy scheme has gone from pilot to fully fledged part of our delivery. The scheme aims to help anyone who has a little difficulty in getting out and about, to have the confidence to leave the house and access service, social settings and appointments. The planned launch of a total community Electric Vehicle Community Car Club happened in June 23 and plans to expand the Club are in place.

page 3

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

The core services of Community Bus and Group Hire across Mid-Sussex, East Grinstead, Crawley, Horsham, Henfield and now Adur & Worthing, remain an integral part of the work as it provides transport services to our local residents, both individually and collectively. However, if the organisation is to keep abreast of the changes going on with regards to charity funding and remaining sustainable, it is important that CTS also remains actively involved within the general charity sector, (sometimes referred to as the Third Sector) of Mid Sussex, Horsham, Crawley and the wider Sussex area, as well as community transport in general.

A contiuned focus on partnership working with neighbouring organisations has become an important element of CTS future development. In the forthcoming year CTS will continue to co-operate further with neighbouring community transport and other voluntary sector organisations, to investigate sharing resources, skills administration and co-ordination and indeed partnership funding bids.

CTS is therefore a member of the National Community Transport Association, The Mobility Matters Group, MSVA (Mid Sussex Voluntary Action), Horsham District Voluntary Sector Support, Voluntary Action Arun & Chichester, Crawley Community Action, Horsham District Befriends and the Mid Sussex Partnership Board and is a leading member of the West Sussex Forum for Accessible Transport. The CEO is a participant in a number of strategic boards and partnership groups across the county and region.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, CIO Association and constitutes an unincorporated charity. The charity registered with the Charity Commission on 11 February 2016. The charity commenced activities on 1 October 2016 when all assets, liabilities and activities of Bluebird Community Partnership (Charity No: 1082676, Company No:4050753), Horsham District Community Transport (Charity No: 1151687) and Crawley Community Transport (Charity No: 1124085, Company No:06534385) were transferred to the CIO.

The trustees who served during the year are as follows:

G Patel A Brock R Osgood D Sachon T Harper L Lambert Y Davies G Davis J Pudduck A Dombey (Appointed 27 July 2022)

Recruitment and appointment of new trustees

Recruitmentand appointment of new trustees are recruited through a selection process within the governance procedure and for this financial year CTS had 10 trustees.

Organisational structure

CTS is a charity which formed from the merger of 3 established Community Transport operators; Bluebird Community Partnership (Charity No: 1082676, Company No:4050753), Horsham District Community Transport (Charity No: 1151687) and Crawley Community Transport (Charity No: 1124085, Company No:06534385). The new charity has 5 depots, North Chailey, Horsham, Worthing Crawley and Chichester. CTS continues the work of the 3 founder charities in developing, supporting and delivering community transport across West Sussex. The trustees will continue to monitor the charities operations and strive to achieve financial sustainability. The trustee board has overall responsibility for the charity and delegate the day to day running of the charity to the Chief executive officer, who oversees the transport manager and other staff to ensure the correct governance of the charity.

page 4

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Trustees have given consideration to the Charities SORP ('Statement of Recommended Practice') Committee's advice in its publication 'Implications of COVID-19 Control Measures and Charity Financial Reporting' and to the risks arising as a result of the coronavirus pandemic. The Charity is actively monitoring and managing the situation as it develops. We have adapted our operations and consider that the Charity has adequate reserves and committed future grants from supportive and solvent funders.

Approved by Order of the board of Trustees on 31 January 2024 and signed on its behalf by:

Y Davies - Trustee

page 5

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

page 6

COMMUNITY TRANSPORT SUSSEX

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF COMMUNITY TRANSPORT SUSSEX

Opinion

We have audited the financial statements of Community Transport Sussex (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

page 7

COMMUNITY TRANSPORT SUSSEX

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY TRANSPORT SUSSEX

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatements due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

However it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, the audit engagement team made enquiries of management, and those charged with governance, regarding the procedures relating to identifying, evaluating and complying with;

  1. laws and regulations and whether they were aware of any instances of non-compliance;

  2. detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

  3. the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations;

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, General Data Protection Regulations, Charities Act 2011, Charities Statement of Recommended Practice and employment law and regulations. We performed audit procedures to detect non-compliance, which may have a material impact on the financial statements. These included reviewing financial statement disclosures and evaluating advice received from external advisors. There were no significant laws and regulations we deemed as having an indirect impact on the financial statements.

The audit engagement team identified the risk of management override of controls as the area where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing manual journal entries and other adjustments and evaluating the rationale in relation to any significant, unusual transactions and transactions entered into outside of the normal course of business.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor's report.

page 8

COMMUNITY TRANSPORT SUSSEX

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY TRANSPORT SUSSEX

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Richard Place Dobson Services Limited 31 January 2024 Chartered Accountants Statutory Auditor 1-7 Station Road Crawley West Sussex RH10 1HT

Richard Place Dobson Services Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

page 9

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
269,527
-
157,959
Charitable activities
4
1,104,860
-
-
Fundraising income
5
1,633
-
-
Investments
6
2,108
-
-
Other income
7
5,426
-
-
Total income
1,383,554
-
157,959
Expenditure on:
Raising funds
8
46,731
-
-
Charitable activities
9
1,478,501
-
143,391
Total expenditure
1,525,232
-
143,391
Net income/(expenditure) and
movement in funds
(141,678)
-
14,568
Reconciliation of funds:
Fund balances at 1 April 2022
656,086
85,000
32,382
Fund balances at 31 March 2023
514,408
85,000
46,950		 Total
2023
£
427,486
1,104,860
1,633
2,108
5,426
1,541,513
46,731
1,621,892
1,668,623
(127,110)
773,468
646,358		 Total
2022
£
429,305
872,485
6,776
495
174,757
1,483,818
9,648
1,208,268
1,217,916
265,902
507,566
773,468

page 10

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2022
2022
2022
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
343,175
-
86,130
Charitable activities
4
872,485
-
-
Fundraising income
5
6,776
-
-
Investments
6
495
-
-
Other income
7
174,757
-
-
Total income
1,397,688
-
86,130
Expenditure on:
Raising funds
8
9,648
-
-
Charitable activities
9
968,957
-
239,311
Total expenditure
978,605
-
239,311
Net income/(expenditure) and movement in funds
419,083
-
(153,181)
Reconciliation of funds:
Fund balances at 1 April 2021
237,003
85,000
185,563
Fund balances at 31 March 2022
656,086
85,000
32,382		 Total
2022
£
429,305
872,485
6,776
495
174,757
1,483,818
9,648
1,208,268
1,217,916
265,902
507,566
773,468

page 11

COMMUNITY TRANSPORT SUSSEX

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
15
Investments
16
Current assets
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within one
year
18
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
21
Unrestricted funds - general
Unrestricted funds - designated
20		 2023
£
294,349
588,634
882,983
488,510		 £
250,885
1,000
251,885
394,473
646,358
46,950
514,408
85,000
646,358		 2022
£
277,553
460,645
738,198
176,582		 £
210,852
1,000
211,852
561,616
773,468
32,382
656,086
85,000
773,468

The financial statements were approved by the trustees on 31 January 2024

Y Davies Trustee

page 12

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash generated from operations
25
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(81,605)
5,250
2,108		 £
202,236
(74,247)
-
127,989
460,645
588,634		 2022
£
(70,216)
-
495		 £
168,227
(69,721)
-
98,506
362,139
460,645

page 13

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Community Transport Sussex is a Charity set up under a trust deed and registered with the Charities Commission in England and Wales.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These accounts present the results of Community Transport Sussex only. Consolidated group accounts have not been produced to include the Charity's dormant subsidiary, on the basis that the subsidiary entity has not traded during the year.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations and investment income are included in the year in which they are receivable which is when the charity becomes entitled to the resource.

Grants are included in the accounting period to which they relate.

Fundraising income is recognised when the charity becomes legally entitled to the income and the event to which it relates has taken place.

page 14

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Income relating to the provision of community transportation services is included on the date when the transport activity takes place which is when the charity becomes entitled to the resource.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 10% Straight Line Fixtures and fittings 25% Straight Line Computers 20% - 33% Straight Line Motor vehicles 25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

All assets costing more than £1,000 are capitalised.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

page 15

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

page 16

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The main judgement and accounting estimates included in the accounts are:

3 Donations and grants

Unrestricted
Restricted
funds
funds
general
2023
2023
£
£
Donations and gifts
3,206
-
Legacies receivable
10,000
-
Grants
256,321
157,959
269,527
157,959
Grants receivable for core
activities
National Lottery
10,000
-
Crawley Borough Council
34,991
-
West Sussex Forum for
Accessible Transport
111,500
-
Horsham District Council
20,000
9,600
Worthing Borough Council
51,290
-
HMRC Furlough
-
-
Sussex Community
Foundation
-
-
Other grants
28,540
-
Mid-Sussex District
Council
-
7,500
Sussex Community
Foundation
-
9,942
Charities Aid Foundation’s
‘Scope’ fund
-
16,925
Motability Electrical
Vehicle Car Club
-
55,175
Arun District Council
-
6,930
West Sussex County
Council
-
51,887
256,321
157,959		 Total
Unrestricted
Restricted
funds
funds
general
2023
2022
2022
£
£
£
3,206
4,946
-
10,000
-
-
414,280
338,229
86,130
427,486
343,175
86,130
10,000
-
-
34,991
17,731
-
111,500
64,000
-
29,600
10,000
22,388
51,290
51,290
-
-
105,160
-
-
-
9,994
28,540
90,048
44,199
7,500
-
-
9,942
-
-
16,925
-
-
55,175
-
-
6,930
-
-
51,887
-
9,549
414,280
338,229
86,130		 Total
2022
£
4,946
-
424,359
429,305
-
17,731
64,000
32,388
51,290
105,160
9,994
134,247
-
-
-
-
-
9,549
424,359

page 17

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Minibus and contract income 1,104,860 872,485
5 Income from fundraising income
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising events 1,633 6,776
6 Income from investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable 2,108 495
7 Other income
Unrestricted Unrestricted
funds funds
general general
2023 2022
£ £
Net gain on disposal of tangible fixed assets 5,250 -
Funds transferred from merger with DARSS - 174,757
Sundry income 176 -
5,426 174,757

page 18

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising and publicity
Event Costs 46,731 9,648
9 Expenditure on charitable activities
Charitable Charitable
activities activities
2023 2022
£ £
Direct costs
Staff costs 811,730 660,099
Depreciation and impairment 41,257 30,520
Insurance 61,680 43,538
Fuel and Oil 120,971 68,262
Repairs and Servicing 113,037 96,207
Vehicle Tax 1,900 2,861
Sundry motor costs 7,008 3,169
Clothing costs 238 -
Training costs and DBS checks 8,415 7,366
1,166,236 912,022
Share of support and governance costs (see note 10)
Support 442,144 284,843
Governance 13,512 11,403
1,621,892 1,208,268
Analysis by fund
Unrestricted funds - general 1,478,501 968,957
Restricted funds 143,391 239,311
1,621,892 1,208,268

page 19

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

10
Support costs allocated to activities
Staff costs
Depreciation
Rates
Insurance
Telephone
Postage and stationery
Rent
Travel expenses
Sundries
Donations (out)
Subscriptions
Accountancy and bookkeeping fee
Governance costs
Analysed between:
Charitable activities
11
Net movement in funds
Net movement in funds is stated after charging/(crediting)
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets		 2023
£
321,315
314
230
25,930
31,193
6,555
30,714
8,674
13,620
-
1,089
2,510
13,512
455,656
455,656
2023
£
10,442
41,571
(5,250)		 2022
£
192,047
157
197
8,843
33,491
4,260
28,714
3,376
9,532
300
1,525
2,401
11,403
296,246
296,246
2022
£
10,035
30,677
-

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

13 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
98 80

page 20

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

13
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2023
2022
£
£
1,077,203
821,351
46,112
24,830
9,730
5,965
1,133,045
852,146		 (Continued)
2023
2022
£
£
1,077,203
821,351
46,112
24,830
9,730
5,965
1,133,045
852,146
852,146

Key Management Personnel

The trustees consider two members of staff to be key management personnel. The total employment benefits of key management personnel were 2023: £118,141 (2022: £99,310).

The number of employees whose annual remuneration was more than £60,000 is as follows:

2023 2022
Number Number
1 -

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2022
21,692
2,966
Additions
-
-
Disposals
-
-
At 31 March 2023
21,692
2,966
Depreciation and impairment
At 1 April 2022
21,220
2,721
Depreciation charged in the year
314
156
Eliminated in respect of disposals
-
-
At 31 March 2023
21,534
2,877
Carrying amount
At 31 March 2023
158
89
At 31 March 2022
472
245		 Computers Motor vehicles
£
£
34,092
872,441
11,776
69,829
-
(43,338)
45,868
898,932
28,925
667,474
5,175
35,926
-
(43,338)
34,100
660,062
11,768
238,870
5,167
204,968		 Total
£
931,191
81,605
(43,338
969,458
720,340
41,571
(43,338
718,573
250,885
210,852

page 21

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

16 Fixed asset investments

Other
investments
Cost or valuation
At 1 April 2022 & 31 March 2023 1,000
Carrying amount
At 31 March 2023 1,000
At 31 March 2022 1,000
2023 2022
Other investments comprise: Notes £ £
Investments in subsidiaries 1,000 1,000

The investments constitute investments in subsidiary Community Transport Sussex Trading. At the balance sheet date the balance sheet total of the subsidiary was £500.

17 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
157,473
10,657
126,219
294,349		 2022
£
147,586
39,009
90,958
277,553

18 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income		 2023
£
271,305
1,000
216,205
488,510		 2022
£
151,042
1,014
24,526
176,582

19 Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £9,730 (2022 - £5,965).

page 22

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

20 Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities.

At 1 April 2022
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
£
£
£
£
£
Bus replacement
fund
85,000
-
-
-
-
Previous year:
At 1 April 2021
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
£
£
£
£
£
Bus replacement
fund
85,000
-
-
-
-		 March
2023
£
85,000
March
2022
£
85,000

The Bus replacement fund represents funds set aside by the trustees to replace minibuses in future years.

page 23

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2021 resources expended 1 April 2022 resources expended 31 March 2023
£ £ £ £ £ £ £
Grant from
Crawley BC 45,237 - (45,237) - - - -
Bus Purchase
Fund 124,542 - (124,542) - - - -
Website Fund 5,433 - (5,433) - - - -
Business
Development
fund 5,220 20,000 (25,220) - - - -
Training fund 10 - (10) - - - -
Printing costs
grant 346 - (346) - - - -
Computer
replacement
fund 4,775 - (4,775) - - - -
Sussex
Community
Foundation - 9,994 - 9,994 9,942 (9,994) 9,942
Grant for
Electric
Vehicle - 24,199 (24,199) - - - -
WSCC - 9,549 (9,549) - 51,887 (51,867) 20
Horsham
Council - 22,388 - 22,388 9,600 (22,388) 9,600
Other grants - - - - 86,530 (59,142) 27,388
185,563 86,130 (239,311) 32,382 157,959 (143,391) 46,950

page 24

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

21 Restricted funds

(Continued)

The Grant from Crawley BC represents amounts received towards the cost of staff salaries.

The Bus Purchase Fund relates to grants received from the Department of Transport for the purchase of 6 new buses. The depreciation arising on these buses is charged to this fund that is included in expenditure.

The Website Fund relates to a grant received from Sussex Community Foundation for the new website.

The Access to work grant represents monies received for funding the costs associated with making work accessible to all.

The Business Development fund relates to monies received from West Sussex County Council to supply support to local communities in sustaining and/or the development of community transport solutions through the use of Community Transport Development Officer (CTDO) posts.

The Training Fund represent monies received for the training of an apprentice.

The Printing Costs grant relates to amounts received from West Sussex County Council to go towards the cost of printing new leaflets.

The Computer Replacement Fund relates to monies received for an upgrade of IT. This included replacing aging desktops and the provision of a larger capacity server.

A grant was received in the year for the charity to fund the purchase of an electric vehicle.

Grants were received from Sussex Community Foundation, West Sussex County Council (WSCC), Horsham District Council and a number of other bodies to fund specific projects to provide community transport improvements in the Sussex area.

22 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2022
£
General funds
656,086
Previous year:
At 1 April 2021
£
General funds
237,003		 Incoming
resources
Resources
expended
At
£
£
1,383,554
(1,525,232)
Incoming
resources
Resources
expended
At
£
£
1,397,688
(978,605)		 31 March
2023
£
514,408
31 March
2022
£
656,086

page 25

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

23
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
250,885
-
-
Investments
1,000
-
-
Current assets/(liabilities)
262,523
85,000
46,950
514,408
85,000
46,950		 Total
Unrestricted
funds
Designated
funds
Restricted
funds
2023
2022
2022
2022
£
£
£
£
250,885
210,852
-
-
1,000
1,000
-
-
394,473
444,234
85,000
32,382
646,358
656,086
85,000
32,382		 Total
2022
£
210,852
1,000
561,616
773,468

page 26

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

24 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

25 Cash generated from operations 2023 2022
£ £
(Deficit)/surpus for the year (127,110) 265,902
Adjustments for:
Investment income recognised in statement of financial activities (2,108) (495)
Gain on disposal of tangible fixed assets (5,250) -
Depreciation and impairment of tangible fixed assets 41,571 30,677
Movements in working capital:
(Increase) in debtors (16,795) (151,012)
Increase in creditors 311,928 23,155
Cash generated from operations 202,236 168,227

26 Analysis of changes in net funds

The charity had no material debt during the year.

page 27