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2024-03-31-accounts

Charity registration number 1165527

COMMUNITY TRANSPORT SUSSEX

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

COMMUNITY TRANSPORT SUSSEX

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees G Patel
A Brock
D Sachon
L Lambert
Y Davies
J Pudduck
A Dombey
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 - 4
Statement of trustees' responsibilities 5
Independent auditor's report 6 - 8
Statement of financial activities 9 - 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 27

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024.

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.

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. As in prior years, 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.

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.

page 1

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In November 2023 we opened a new depot in the Chichester district and began to operate services there. The delivery of all services has continued to grow during the year leading to a significant increase in turnover. CTS has continued to forge links with statutory partners, to provide new services. The vaccine transport support line has continued, for those unable to get to appointments.

Trustees continually monitor the situation. CTS was successful 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 development work in supporting smaller CT groups across the county, including the launch of our Chichester depot. A further £20,000 from Horsham District Council to help fund Dial A Ride (DAR) & development in Horsham, £40,000 from Adur & Worthing Councils and £27,894 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 extremely challenging period for Community Transport Sussex and indeed all CT operators. Contract work continued and group hire gradually increased and was at a level close to pre pandemic levels. Income overall has increased by 25%, helped once again by successful grant applications and commissioned work with LA’s. Last year we forecast a financial recovery but this did not materialise due to increased fuel and maintenance and staffing costs, plus payment for contracted work not keeping pace with those increased costs. Though the period has seen a deficit we have put in place a review of our operations and negotiated an uplift in our contracts with LA’s, which will see us return to a more sustainable position next year. The Trustees are pleased to report that, since the year-end, the greater efficiencies that have been worked on throughout the organisation have been achieved, as has been shown in post year-end financial reports.

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. In November 2023 CTS launched the new depot in Chichester which will enable us to expand our operations fully into the district.

FINANCIAL REVIEW

Financial Position

During the period the charity had net expenditure of £458,786 (2023: £127,110) as shown on the Statement of Financial Activities on page 10 of the accounts. Consequently, liquid funds at the year-end had reached a concerningly low level, prompting an in-depth review of the Charity’s operations.

Since the year-end a consultant has been engaged to review the workings of the charity. There has been a particular focus on how the various departments interact with each other so that inefficiencies can be ironed out. A finance committee has been established which consists of the said consultant and three of the trustees, and this committee has been meeting on a regular basis until the situation improves. Post year-end management accounts show a near break-even financial result and the organisation has continued to meet its liabilities as they fall due.

The 2023/24 was a difficult year for reasons explained above under ‘Review of the period’.

There has been a change of emphasis as to how vehicles are obtained. Instead of buying outright the Charity has made the decision to rent vehicles in many cases. Consequently, the Trustees no longer consider the need to set aside a designated fund for the purchase of new vehicles, and therefore the fund brought forward in these accounts, of £85,000, has been reallocated to general funds.

page 2

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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. The Trustees are aware of the fact that the current level of unrestricted reserves falls well short of this but, as explained elsewhere, measures are in place to improve the situation so that the charity is able to withstand any significant temporary losses of income in the future without threatening its ability to carry out its objectives.

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 return to a financially sustainable position and use that pre-eminence to further 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 long-term, sustainable Community Transport delivery for the whole of West Sussex and although challenges persist the objective remains. It is envisaged that CTS may take on other smaller CTO's across Sussex as members 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.

The 2-year Service Level Agreement (SLA) with WSCC, to develop CT across West Sussex was extended for another 2 years at £20,000 p.a. 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 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. The planned launch of a total community Electric Vehicle Community Car Club in Henfield happened in June 2023 and plans to expand the Club are in place.

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.

page 3

COMMUNITY TRANSPORT SUSSEX

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

The trustees who served during the year are as follows:

G Patel A Brock R Osgood (Resigned 17 October 2023) D Sachon T Harper (Resigned 01 August 2024) L Lambert Y Davies G Davis (Resigned 08 January 2025) J Pudduck A Dombey

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.

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 2025 and signed on its behalf by:

Y Davies - Trustee

page 4

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

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 5

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 2024 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 6

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.

Revenue recognition – this was tested substantively for contract and grant income, we reviewed the contracts to ensure that these were included within the accounts accurately.

page 7

COMMUNITY TRANSPORT SUSSEX

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

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.

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 ......................... 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 8

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income and endowments from:
Donations and grants
3
318,472
-
141,348
Charitable activities
4
1,457,507
-
-
Fundraising income
5
240
-
-
Investments
6
4,148
-
-
Other income
7
1,327
-
-
Total income
1,781,694
-
141,348
Expenditure on:
Raising funds
8
53,591
-
-
Charitable activities
9
2,226,662
-
101,575
Total expenditure
2,280,253
-
101,575
Net income/(expenditure)
(498,559)
-
39,773
Transfers between funds
73,600
(64,000)
(9,600)
Net movement in funds
11
(424,959)
(64,000)
30,173
Reconciliation of funds:
Fund balances at 1 April 2023
514,408
85,000
46,950
Fund balances at 31 March 2024
89,449
21,000
77,123		 Total
2024
£
459,820
1,457,507
240
4,148
1,327
1,923,042
53,591
2,328,237
2,381,828
(458,786)
-
(458,786)
646,358
187,572		 Total
2023
£
427,486
1,104,860
1,633
2,108
5,426
1,541,513
36,263
1,632,360
1,668,623
(127,110)
-
(127,110)
773,468
646,358

page 9

COMMUNITY TRANSPORT SUSSEX

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

FOR THE YEAR ENDED 31 MARCH 2024

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and grants
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
36,263
-
-
Charitable activities
9
1,488,969
-
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
36,263
1,632,360
1,668,623
(127,110)
773,468
646,358

page 10

COMMUNITY TRANSPORT SUSSEX

BALANCE SHEET

AS AT 31 MARCH 2024

2024
Notes
£
Fixed assets
Tangible assets
15
Investments
16
Current assets
Debtors
17
320,090
Cash at bank and in hand
251,988
572,078
Creditors: amounts falling due within one
year
18
(523,935)
Net current assets
Total assets less current liabilities
Provision for other liabilities
19
Net assets
The funds of the charity
Restricted income funds
21
Unrestricted funds - general
22
Unrestricted funds - designated
20		 2023
£
£
159,429
1,000
160,429
294,349
588,634
882,983
(488,510)
48,143
208,572
(21,000)
187,572
77,123
89,449
21,000
187,572		 £
250,885
1,000
251,885
394,473
646,358
-
646,358
46,950
514,408
85,000
646,358

The financial statements were approved by the trustees on .........................

.............................. Y Davies trustee

page 11

COMMUNITY TRANSPORT SUSSEX

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from operations
26
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 (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
(329,590)
(11,204)
-
4,148
(7,056)
-
(336,646)
588,634
251,988		 2023
£
(81,605)
5,250
2,108		 £
202,236
(74,247)
-
127,989
460,645
588,634

page 12

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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 13

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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 14

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.12 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.

1.13 Retirement benefits

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

page 15

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.14 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.

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
2024
2024
£
£
Donations and gifts
4,094
-
Legacies receivable
-
-
Grants
314,378
141,348
318,472
141,348
Grants receivable for core
activities
National Lottery
-
-
Crawley Borough Council
27,894
-
West Sussex Forum for
Accessible Transport
91,500
-
Horsham District Council
20,000
-
Worthing Borough Council
40,000
-
Sussex Community
Foundation
5,000
-
Other grants
39,527
-
Mid-Sussex District
Council
-
Charities Aid Foundation’s
‘Scope’ fund
-
Motability Electrical
Vehicle Car Club
-		 Total
Unrestricted
Restricted
funds
funds
general
2024
2023
2023
£
£
£
4,094
3,206
-
-
10,000
-
455,726
256,321
157,959
459,820
269,527
157,959
-
10,000
-
27,894
34,991
-
91,500
111,500
-
20,000
20,000
9,600
40,000
51,290
-
5,000
-
9,942
39,527
28,540
-
-
-
7,500
-
-
16,925
-
-
55,175		 Total
2023
£
3,206
10,000
414,280
427,486
10,000
34,991
111,500
29,600
51,290
9,942
28,540
7,500
16,925
55,175

page 16

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3
Donations and grants
Arun District Council
15,000
West Sussex County
Council
6,680
Ernest Kleinworth
7,000
ACT Grant (Arun
Community Transport)
7,500
TB & Volunteer Transport
50,777
Running Bourne Bus
3,500
NHS VR 100 Day
Challenge
Rampion for Electric
Vehcile for Worthing Depot
Health Inequalities Small
Grants
Access to Work grant
Motorbility Grant for
HECCC
314,378
4
Income from charitable activities
Charitable Activities
Minibus and Contract Income
5
Income from fundraising income
Fundraising events		 5,000
10,000
5,000
4,515
116,833
141,348		 15,000
6,680
7,000
7,500
50,777
3,500
5,000
10,000
5,000
4,515
116,833
455,726		 (Continued)
-
6,930
6,930
-
51,887
51,887
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
256,321
157,959
414,280
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
1,457,507
1,104,860
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
240
1,633

page 17

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

6 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 4,148 2,108
7 Other income
Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Net gain on disposal of tangible fixed assets - 5,250
Insurance claim income 1,180 -
Sundry income 147 176
1,327 5,426

8 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Staging fundraising events 53,591 36,263

page 18

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

9 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Staff costs 1,209,320 811,730
Depreciation and impairment 102,503 41,257
Insurance 97,085 61,679
Fuel and Oil 137,602 120,971
Repairs and Maintenance 139,615 113,037
Vehicle Tax 1,836 1,900
Sundry Motor Costs 7,607 7,008
Clothing Costs 6,007 238
Training Costs and DBS Checks 10,550 8,415
Vehicle Rental 65,514 10,469
Digital Demand Responsive Transport contract 35,723 -
1,813,362 1,176,704
Share of support and governance costs (see note 10)
Support 467,051 442,144
Governance 47,824 13,512
2,328,237 1,632,360
Analysis by fund
Unrestricted funds - general 2,226,662 1,488,969
Restricted funds 101,575 143,391
2,328,237 1,632,360

page 19

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

10
Support costs allocated to activities
Staff costs
Depreciation
Rates
Insurance
Telephone and IT
Postage and stationery
Rent
Travel expenses
Sundries
Provision for dilapidations
Subscriptions
Accountancy and bookkeeping fee
Governance costs
Analysed between:
Charitable activities
11
Net movement in funds
The 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
Loss/(profit) on disposal of tangible fixed assets		 2024
£
307,902
157
180
12,366
48,462
6,172
40,338
11,827
16,548
21,000
2,099
32,559
15,265
514,875
514,875
2024
£
5,800
102,660
-		 2023
£
321,315
314
230
25,930
31,193
6,555
30,714
8,674
13,620
-
1,089
7,152
8,870
455,656
455,656
2023
£
5,800
41,571
(5,250

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:

2024 2023
Number Number
123 98

page 20

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

13
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
1,423,334
1,077,203
77,304
46,112
16,584
9,730
1,517,222
1,133,045		 (Continued)
2024
2023
£
£
1,423,334
1,077,203
77,304
46,112
16,584
9,730
1,517,222
1,133,045
1,133,045

Key Management Personnel

The trustees consider two members of staff to be key management personnel. The total employment benefits of key management personnel were 2024: £135,629 (2023: £118,141).

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

2024 2023
Number Number
1 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 2023
21,692
2,966
Additions
-
-
At 31 March 2024
21,692
2,966
Depreciation and impairment
At 1 April 2023
21,534
2,877
Depreciation charged in the year
158
89
At 31 March 2024
21,692
2,966
Carrying amount
At 31 March 2024
-
-
At 31 March 2023
158
89		 Computers Motor vehicles
£
£
45,868
898,932
2,209
8,995
48,077
907,927
34,100
660,062
4,162
98,251
38,262
758,313
9,815
149,614
11,768
238,870		 Total
£
969,458
11,204
980,662
718,573
102,660
821,233
159,429
250,885

page 21

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

16 Fixed asset investments

Other
investments
Cost or valuation
At 1 April 2023 & 31 March 2024 1,000
Carrying amount
At 31 March 2024 1,000
At 31 March 2023 1,000
2024 2023
Other investments comprise: Notes £ £
Investments in subsidiaries 1,000 1,000

The investments constitute investments in subsidiary Community Transport Sussex Trading Limited. 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
18
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
19
Provisions for liabilities
Provision for dilapidations		 2024
£
171,184
13,468
135,438
320,090
2024
£
390,760
1,000
132,175
523,935
2024
£
21,000		 2023
£
157,473
10,657
126,219
294,349
2023
£
271,305
1,000
216,205
488,510
2023
£
-

page 22

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

(Continued)
19 Provisions for liabilities 2024 2023
Movements on provisions:
Provision for
dilapidations
£
Additional provisions in the year 21,000

20 Unrestricted funds - designated

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

At 1 April 2023
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
£
£
£
£
£
Bus replacement
fund
85,000
-
-
(85,000)
-
Dilapidations
fund
-
-
-
21,000
-
85,000
-
-
(64,000)
-
Previous year:
At 1 April 2022
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
£
£
£
£
£
Bus replacement
fund
85,000
-
-
-
-		 March
2024
£
-
21,000
21,000
March
2023
£
85,000

The Bus replacement fund represents funds set aside by the trustees to replace minibuses in future years, but is now no longer considered necessary.

The Trustees have decided to set aside an initial fund of £21,000 in anticipation of the cost of future repairs and renovations that will need to be made in line with lease obligations.

page 23

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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
Balance at
1 April 2022
Incoming
resources
Resources
expended
Balance at
1 April 2023
£
£
£
£
Sussex Community Foundation
9,994
9,942
(9,994)
9,942
WSCC
-
51,887
(51,867)
20
Horsham Council
22,388
9,600
(22,388)
9,600
Other grants
-
86,530
(59,142)
27,388
32,382
157,959
(143,391)
46,950		 Movement in funds
Incoming
resources
Resources
expended

£
£
-
-
-
(20)
-
-
141,348
(101,555)
141,348
(101,575)		 Transfers
Balance at
31 March 2024
£
£
-
9,942
-
-
(9,600)
-
-
67,181
(9,600)
77,123		 Transfers
Balance at
31 March 2024
£
£
-
9,942
-
-
(9,600)
-
-
67,181
(9,600)
77,123
77,123

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

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

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.

page 24

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 exclude designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
£
General funds
514,408
Previous year:
At 1 April 2022
£
General funds
656,086		 Incoming
resources
Resources
expended
£
£
1,781,694
(2,280,253)
Incoming
resources
Resources
expended
£
£
1,383,554
(1,525,232)		 Transfers
At
£
73,600
Transfers
At
£
-		 31 March
2024
£
89,449
31 March
2023
£
514,408

page 25

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

23
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
2024
2024
2024
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
159,429
-
-
Investments
1,000
-
-
Current assets/(liabilities)
(49,980)
21,000
77,123
Provisions
(21,000)
-
-
89,449
21,000
77,123		 Total
Unrestricted
funds
Designated
funds
Restricted
funds
2024
2023
2023
2023
£
£
£
£
159,429
250,885
-
-
1,000
1,000
-
-
48,143
262,523
85,000
46,950
(21,000)
-
-
-
187,572
514,408
85,000
46,950		 Total
2023
£
250,885
1,000
394,473
-
646,358

page 26

COMMUNITY TRANSPORT SUSSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

24 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
41,807
40,621
82,428		 2023
£
-
-
-

25 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

26 Cash generated from operations
Cash generated from operations 2024 2023
£ £
Deficit for the year (458,786) (127,110)
Adjustments for:
Investment income recognised in statement of financial activities (4,148) (2,108)
Gain on disposal of tangible fixed assets - (5,250)
Depreciation and impairment of tangible fixed assets 102,660 41,571
Movements in working capital:
(Increase) in debtors (25,741) (16,795)
Increase in creditors 35,425 311,928
(Decrease) in provisions 21,000 -
Cash (absorbed by)/generated from operations (329,590) 202,236

27 Analysis of changes in net funds

The charity had no material debt during the year.

page 27