FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
-west Sussex
• minibus
REGISTERED CHARITY NUMBEIL. 1173818
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR
ENDED 31 DECEMBER 2023
FOR
COMMUNITY MINIBUS ASSOCIATION (WEST SUSSEX)

FINANCIAL STATEMETrTfs FOR THE YEAA ENOED 31 DECEMBER 2023
CONTENTS PAGE
Page
Report of the Trustees
3to7
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Ioto 14
Report of the Independent Examiner
15

FINANCIAL STATEMETr¥fs FOR THE YEAR ENDED 31 DECEMBER 2023
REPORT OF THE TRUSTEES
REFERENCE AND ADMINISTRATIVE DETAILS
Re81stered Charity number
1173818
Principal and registered office
The Old School Car Park
Presldent and Honorary Vlce Prnsldelrt
Cdonel &'r Brran 8arttelot Bt OBE DL
School Lane
Rt Hon Nick Herbert C8E
Storrington
West Sussex RH20 4LL
drew Griffrth MP
Trustees
Mr G Toner
Chairnvn
Mr A Dolby
Miss G Hughos
Mr S O'Dowd
Fleet Manager
Ho¥￿Tary Tre35urer
Local Co•ordinator
Irwned 27 December 2023)
Ms K Gibl￿
8anknrs
Barclays Bank pl¢
Calverley Road Branch
Tunbridge Wells
West Sussex RH12 1 DN
Independent Examiners
Chaweeydn Williams FCCA
Verdant Accountants Limited
20 - 22 Wenlock Road
London
NI 7GU

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECÉM8ER 2023
REPORT OF THE TRUSTEES
The Trustees present their report and financial statements for the year ended 31 st December 2023.
The Trustees have adopted the provisions of the Statemem of Recommended Praaice (SORP)
'Accountinz and Reporting by Charities" (FRS102 IA) in preparing the annual report and financial
ststements.
Trustees - those who served during the year are recorded in the Reference section on page 3.
Charitable Purpose
To provide tran5POrt fa¢ilityes tn West Sussex for people who have speual r)eed of such facil￿.*$ because they
are elderly. youn& poor or li￿n8 in i501atsd areas where there are no athquate public transport faalitiè
Public Benefit
In achieving our charitsble purpose we promte independence and prevent social isolation, Frartlcularly In the
elderly.
By offering the use of our vehicles to affiliated groups stsch as Scouts. Schools Sports Club5 and the Women's
In$u"tute we have widened our demographic into other secb.ons cl our loc41 COMMUnr￿e$.
Achievements and Performance
2023 was a positive year given the ¢ontex¢ of the preceding year& There has bÈen continuing progress in
communicauon efforts across all divi5ion5. Thi5 ha5 ixen wrnarity in using new media chanftels and increasing
social medra aCtiv￿Y. In some divisions some media are more Fwoductive than others but overall there 15
evidence that these investments and efforts pay ¢*videndL We will conunut to explore nèw vrdys of
communicating with potential chanty FW5en8er5 and voSunteer&
There 15 a steady growth in passenger nuthr5 however. it is not yet returned to the h￿h w.nt ofJanLHry
2019. Having raised fares there Is a positive return fI￿an(iallY and there are groun& to plan for a mort solid
financial footlng going foward. While inc¢)me is corryarabk to 2019 passenger numbers are still lower and it
may take l + year5 EO achieve that recovery. The continues to benefit from the gtnerosity of previous
passengers and supporters.
We reported 621 users incluth'ng ind￿1￿￿1 merrthrs. (2rers and affilated group rnernbers supported by 303
Yolunteer roles of whom 245 are drivers & e5COrt5. Somè vdunteers cover mre than one role.
We are in final sragÈs of planning for 2024 and will introduce two new vehide$ in the Sprsng. We have also
nitkted an assessment of a proièrt to upgrydde the website to further supyort nxire effertr¥e passenger and
volunteers service access and communications. We will endeavour to seek financd support for new projects
as they are agreei* Vehicle mileage records continue to be vttsl for rrraintaining our regular applicaty.on for the
Bus Serrice Operdtors grant (BSOG).
There are son* challenges in rydrd to recruiting tru5tee5 and the current trustees are discussing new
ideas about Invol￿n£ volunteers ie) a widtt basis to encourage potentRI recruits for the fuwre.

FIPIANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 1023
REPORT OF THE TRUSTEES CONTINUED
FINANCIAL REVIEW
2023 VAS the Second full year of operdtion after the Covi&19 [AndeM￿ and the hope was that income would
return to levels close to 2019 in¢om& Indivi&AI fare income eyttntu￿ty exceeded the 2019 figure by just over
4% with individual annual members reaching just over 5CKI by the end of the year. AfflilrJt* bus fare5 have also
exceeded 2019 levèls but were considerably t￿sted by a &"Ilingshurst V4alking group hiring a rrinitr￿5 for a trip
to Wale5.
H￿h fuel prices collQ"nued into 2023 forming over 20% of the expenditur¢ Severnl of the buses needed wrajor
repairs but vehicle insurance did not ir￿reaSe significandy on renewal. The nrdrketing costs were close to
2022 levels but different publications were used in some dtvisional areas to try and reach wK)re people in eath
region.
Mr Aex Dolby continues to control the cost of running the Minibus fleet which he has successfully done
despite the high infiation. The oldest tr￿$ in the fleet due to be repknd in 2024 lyjt due to rts
deteriorating condition the trustees decithd to bring this forward and a new bus was ordered with an
expected delI￿ry earty in 2023. This date was not rT*t and the new bus has only beÈn received in February
2024. Whilst this vtas on order a second ithscounted bu5 was offere(L As pnces were already increasirbg
rdw'dly the trustees decided to add thi5 seccnd bus to the order and it also affNed in Febnrdry 2024.
A5 an all-volunteer chariEY it 15 drfficult to put a Ydlue on the Nyori cornn¥ti￿ and end*2vour of all the
volunteers. However. if each of thè 268 ¥olunteers were to comn¥t to 2 hours of work per week { a very
conservative estimate> and If each were the rThnimum ￿￿e, then the ann￿ klue. of this work would be
in the region of £268,(￿.
At the local level. we are grnteful for the conts.nued SuP￿rt of a number of ￿rIsheS who recognise the work
we do in their communities. We contjnue to encourage those Parishes tlAt do not yet support u& to do so. In
addi￿0￿ to the regular Bus Service OpeTrtorfs Grant (BSOG). we have also received a notable grnnt from th
West Sussex Forum for Accessible TrdnsF>Ort of I10.IxK). These grnnts coryise a signthcarlt contribution to
the charity's costs. The dtwisions have also rdtsed fun& and FassengÈrs sometimes donate in addition to paying
the frares for theor trips.
The association has rèc•Ned just over £l,lK￿ from lepcies this year. We are always most grnteful tts those
vtho show their apprec4tion of the work the cFArlty does. both during their lrfètfime and aftervrdrds. Loal
dfvisiorAI events provide the Opportun￿ tr) demonS￿te our integration with our local communtries whi15t
aifvert55ing the availa&'lity of the clrarity5 minibuse&
Depreciation policy
Our poly has been to buy Minitwses up to years old &weciaty"ng them uslng the reducing Lwlance
method at 24% pa since incorporatiL)n. In the future a combination of vehicle specification. including Gross
Vehi¢le Weight set against Se2ting CaF4Ctry. individual Oriver licence categorie5 and changes in legislation my
require adjustrfient to the genernl Oicy. We belie¥* that it rny be more cost effective to buy discounted new
vehicle5 in futur&

FINANCIAL sTATEmE￿rs FOR THE YEAR ENDED 31 DECEMBER 2023
REPORT OF THE TRUSTEES CONTINUED
Risk Management
Should there be a failure in meeting the legislative or insurance rewirements p&ced upon thè chartry 2nd an
n¢ident occurs that P￿CeS liability with the chariry. the resulting costs coukl eliminate our financial reserves.
This risk is mitigated by tr40 key aCty"¥￿"e* firstly. ¢onfornNry and compliance wrth Iw"slarJ"on. rules and
requirements ty volunteers.. secondty. maintenance of approFYAte insuranc&
The Trustees cono'nue to address the risks and rely on Volunteers to C￿rforM to our policies and procedures
in order to mitigate those risks.
Reserves Policy
As our minibuses become increasingty expensive to and with our desire to replace them with electric
vehicle5 as 500n as prncticable. we operate with signth.cant reserve5 at presenL We would like to rep￿te one
or two minibuses per year wrth greerter models that are adapted to surt to the needs of our older passengers.
To achieve this. the charity needs to maintain an operating resenfe of around £I￿.[MXj
The charity aims to reP￿ce its &e5el fuelled vehides with electridn¢)n4ossil fuel vehicles as soon as these
become avaitatrAe at a reasonable price and when charging stations have been installed. The Trufftes intend to
seek grants and external funding to replace and rrAin￿Tr the Min4bus FleeL bjt any shortfall has to be bn.dged
by the charity's strategic re5er¥e with the attendant risk to the long-tenyh Yotmlrty of the charity. The current
reserves are therefore judged to be proportsonate and apwotffmt
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document .'
Community Minibus Assoaats"on (West Su55ex) incorporated in 2017 as a Charitable IncorF¥)rnted
Organisation FoLEndation Model and adopted a Dew managew*nt structure frLYn l st 0¢to￿r 2017. OLbr
Trustees are elected by their fellow Trustees who aim to a good mix of skills and experienc&
The Trustee Board meets every or as often as Thecessary. arKI takes re5pon5ibility for the
Governance of the charity
A separate Management Board advises the Trustee Board and indudes the Trustee5. Divisional
representstives and Managers of other key funcil.on
The ￿lUntary ethos of the charity and the need to weserrt the doriry's limrted fund5 has led to the
administrative work being done in-house. This has fesulted in key Trfduntaers contributing an exceptional
amount of time and energy in resolving our operali0￿1 dMllenge&

FINANCIAL STATEMENTS FC•A Tmt YWI E￿£D JI DÉ¢V•EA IOIJ
TTU5tee5 are rws*lt lor Froper XCOWbTYq record5 thsdos* rea50n*l•
accuracy it aty twno th¢ p05rtJan ol th• CTrwxy ar• also rwrn5kn1o for tho asmts
TNst** Bwd ￿50 rowsth lor prwry rhs rwrt and suterTrErts in ¥rord¥￿ tre
Chariw Act 201 l the Stitenxnt ol RecomrnÈnd¢d Prxtxe.. A￿Or￿* by Charnq5 FAS 101
On beha¥ ol th4 Board
GwryTr
-/Yzq

HNANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2023
STATEMENT OF FINANCIAL ACTIVITIES
2023
2022
Total
No
Unrestricted Restrktod Total
INCOME FROPL.
Donations and legac￿$
Investment Income
19.835
5.953
56.667
19.835
5,953
56.667
27.179
Charitsble activities
Other Income
40.332
Total
82.455
81455
70.359
EXPENDITURE ON:
Charitsble activitses
56.570
56.570
56.570
56.570
60,397
60.397
Total expendlture
Net g￿n$l(lO55eS) on investments
{58)
($8)
(3631
Net Incomel(exp¢nditure)
beforn transfers
25.827
25.827
9,598
Gross transfers betvrn•n funds
N•t movement in funds
25.827
25.827
9,598
Funds brought forward
341.713
341.713
332.115
Total funds clhvd. 31 December 2023
367.541
367.541
341.713

FINANCIAL STATtP*P4TS FOII THE YEAA EtrIDED J I DECEP•EII I•IJ
AALANCE SHEET
2025
FIXED ASSETS
Trybse AJ5a5
41.052
54.015
14JoSS
12
146.124
191.C,YQ
CURAENT ASSETS
Debtors
11408
170.761
Cash at 8¥
lJ5.768
147.283
CREDITORS
Amounu fakn£ ¢hJe on* yw
IIK*S1
16411
NET CUIIAENT ASSETS
IW.364
144.64)
TOTAL A55ETS LESS CURRENT LIA•ILmES
347.$41
J41.713
NET ASSETS
J67.$41
FUNDS
Unresrricted Fund5
Despi￿¢0 Fk*i De¥elowMnt Fthd
T•)tsl Charity Fundb
167.541
200.CW 200.Crt)J
J67.541
341.71J
by th• •D¥d i￿4 *$

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THE ACCOUNTS
Summary of significant accountin8 policies
Basis of preparation
These accounts have been prepared on the going concern basi$ and under the historical cost
convention wlth items recognised at cost or rdnsaction Value unless otheThvlse stated in the relevant
notes to these accounts.
The accounts have been prepared in actordance with:
The Ststement of Recommended Pnctice: Accounting and Reporting by Charities prepring their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102),- the Financial Reporting Standard 102". and with the Charities Act 2011.
The Charity constitutes a public benefft entity as defined by FRS 102.
The Charity has applied Update Bulletin l as published on 2 FebnAry 20 5 6 and does not Include a
cash flow st2temenL
I. ACCOUNTING POLICIES
Income
All inc¢)me is irtcluded on the Statement of FinancHI Athits"es when the charity 15 legally entitled to the income
aTrd the amount can be quantified reasonable accurncy. It 15 beouse of the second criterion that
volunteer time is not included in these financial statements. except as a comwwwit in the Trustees. Report
Expendltur•
Expenditure is accounted for on an attruals basis and has been classffied under h•2dings that ag8regate all cost
related to the category. The lia￿"brtY ts rècognised as soon a5 there is a legal or constructsve oblÉgation on the
Charty to make a FAymenL
lfftvestments
Investments are stated at their market Ydlue at the Ertlance Sheet dat&
Tanglble Fixed As$•t5
Tangible fixed assets which be used for more than one year in excess of £l.QCQ are caFMtalised at cost If
the assets are grfted they are valued at the value to the Chanty on receipL
Depreciation is provided at the fdlowing ann￿1 rates in ordèr to write off each a55et over its ests"mated useful
lrfè. Any gain or loss on disposal is tsken to the Stsle￿￿nt of Financ￿ ACt￿￿"e5.
Minibus
24% on a rtthjcing balance t4Si5
Taxation
The charity is exempt from corporation tsx on its ¢h¥itable activitse&
Fund Accountinz
Unrestrirted funds can be used in accordance the chan"table otyectbves at the discretion of the trustees.
Dèsignatèd funds can be used for the purposes specrf*d by the Trustees.
Further exP￿natIon of thè nature and purpose of each fund is included in the r￿S to the financial Statements.
10

FINANaAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THE ACCOUNTS CONTINUED
Debtors
Debtors are Stated in the balance sheet at estimated net realisable v•hich is the invoiced amount less any
proyisions for bad or doubtful dÈbts.
Credltors
Credrtor5 are 5tsted in the baFdnce sheet at the transaction valu< less any iryairment known at the year end.
Golng concern
The financial Statements have been prepared on the going concern basis as the Trustee5 believe that n
material uncertainties exist The Trustees have consthred the level of funds held and the expected leyel of
income aThd expenditure for twelve months from authorising these financRI statements.
Z DONATIONS AND LEGACIES
Unrestrlrted Restrirtod 2023
2022
Donations
5.29)
5,29)
16.690
2.052
8,438
27.179
Legacies
Grants
13.438
19.835
13,438
19,835
3. INVESTMENT INCOME
2023
2022
Interest rect￿ble and (thvidends
5.953
4. CHARITABLE ACTIVITIES
2023
2022
Fundraising events
Subscriptions and fares income
1.583
55.085
56.667
1.237
39.095
40.332
5. OTHER INCOME
2023
2022
Gain on Sale of a55ets held for charitys own use
6. TRUSTEES AND RELATED PARTIES
None of the Trustees have been paid any reTh￿neration or receiT¥ed ary other benefrts during the period.
There have been no related pary transactions during the period
7. STAFF COSTS
There were no paid staff durbng the Fwiod. All the work in running the serrice was undertaken by Volunteers
11

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THE ACCOUNTS CONTINUED
8. CHARITABLE ACTIVITIES
2023
2022
Premises
Meeting Room Hire
Minibus Running Costs
Minibus DeprecotK)n
Loss on disposal of assets
Office Runnin8 Costs
Printing. Postage. Stttionery and Telephone
Insurance
1551
392
l551
392
J.571
249
31702
31702
11964
31,923
17.105
12.964
152
1,020
634
120
1.020
634
725
598
Marketing
Drivers, Medical Examinatsons
4.147
4.147
199
4,064
598
Volunteer Tralning
Softwar• Costs
1.169
450
1.169
450
Independent Examiner
Other Expenditure
Costs of Charitsble Activttie$
41
190
242
56.570
56.570
60.397
9. GAINS OR LOSSES ON INVESTMENTS
Gainllloss) on rwaluaty.on
(58)
{363)
10. NET INCOMEI(EXPENDITURE)
2012
2021
Net expenditlsre is stated after charyding:
Independènt Examiner remuneration
DeFreciation on owned assets
450
11964
17.105
I I. TANGIBLE FIXED ASSETS
MINIBUSES
2023
2022
COST
Cost and ￿dIUatIOn
168.962
168,962
Additions
C05t eliminated on tJ$posal
At 31 December 2023
168,962
168,962
DEPRECIATION
At beginning of period
Charge for year
Depreciats"on eliminated on th"sposal
At 31 December 2023
114.946
12,964
97.841
17.105
127,910
114.946
NET BOOK VALUE
At 31 December 2023
41.052
54.016
At 31 December 2022
54.016
12

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
NOTES TO THE ACCOUNTS CONTINUED
12. INVESTMENTS
2023
2022
Bonds
144.127
1.997
146.124
I41.1￿}
2.055
143.055
SharÈs
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20Z3
2022
Prepayments
Other Debtors
10.622
1.786
12.408
9,844
1.671
14. CRÉDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2023
2022
Credrtors
Deferred Income
Accruals
1.235
1.120
450
1241
I￿5
2.641
15. ANALYSIS OF NET ASSETS BEfwEEN FUNDS
2023
2022
Total Total
Fixed Assets
41.052
329,293
12.8051
367,541
54.015
2￿.338
(2.641)
341.712
Current Assets
Csjrrent LIa￿'ll￿t$
16. MOVEMENT IN FUNDS
Inter fund At
01.01.23
come
Expen&ture transfer5 31.12.23
Unre$trkted Funds
General Fund
Designated Fleet DeveloFwnent Fund
Restricted Fund
141.713
82.455
(5&628)
167.540
2iYJ.O
TOTAL FUNDS
341.753
81455
(56.628)
367,540
13

FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 DECEMBER 2023
17. STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE 2022
STATEMENT OF FINANaAL ACTIVITIES
2022
Unre5tr1rted Restrlrted Total
INCOME FROM:
Donations and legaciès
Investment Income
31179
(5.(M)O)
27.179
Charitable acti¥ities
40.332
40.332
Other Income
Total Income
75.359
(S,¢YJO)
70.359
EXPENDITURE ON:
Charrt3ble activrts'es
Tota5 •xpenditure
60.397
60.397
60.397
60.397
Net galnsl{losses) on Inv•stmonts
(363)
1363)
Net kncomel(expendltur•) bdor• tranrf
io
14.598
(5.LKK))
9.598
Gross transfers b•tween funds
Net movement In funds
14.598
{5.C&J)
9.598
Funds brought forward
332.115
331115
Total funds clfwd 31 December 2022
346.713
15.0001 341.713
14

FINANCIAL STATEAIEprrs FOA THE YEAR ENDED 31 DECUIBER 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accwnts for the year ended 3tst Decemt*r 2023.
R•sp•ctlv• r•sponslbllhl•s ol tru*tw¥ and •xamln
The charivs Iruslees are responsibfe lor the prep￿allOn of the accounts. The charivs trustees
consider that an audit is not required for this year (under section 144{2) of the char￿eS Act 2011 (the
2011 Act) aNI that an ￿dependernt examination is required.
11 is my responsibilty to:
examine the accounts under Se￿lOn 145 of the Charitss ACL
to lollow Ihe procedures laKI down in ￿ general DÉrectic￿ given by the Charity Commisson {undeT
5euion 145(5)Ibl of the Chafrties Act. and
to stale whether particular matters have come to my attenlion.
Independent examlnerf• stat•m•nt
In conneciion Wbih my examination, no matter has come to my attenl#)n bthich gbves me cause to
believe Ihat, in any material respect
. the accounting records were not kept in accordarKe v*lh section 130 of char￿eS Act: or
the accounts did not aecoTd wth thÈ accountiro records: or
. the accounts did not compty with the aPpIrab￿ requirements conceming the form and content of
accounts set oul in the Charities (Accounts and Repjrts) RegulatK)ns 2008 other than any requirement
that the accounls gwe a Irue arKI fairf view vknich is Th)t a matler Cons¥1￿ as part ot an indeperKlent
examination.
I have no Concern5 and have Come acr05$ no other rnatteTS in Con￿c￿￿ with the examination io
sthi¢h attention should be drawn in this report in order to enable a wopw undersIa￿ling of tt
accounts to be reached.
Chaweevan Williams FCCA
Verdant Accountants Limited
20- 22 Wenlock Road
London
NI 7GU
Date." 23 ArKI 2024
15