2023-03-31-accounts

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Charity Number: 1194170

WHEELS 2 WORK SOUTH WEST

(Charitable Incorporated Organisation) UNAUDITED

TRUSTEE’S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

Reference and administrative details of the Company, its Trustees and advisers 3-4

Trustees' report 5-10

Independent examiner's repor t 11

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees

Anthony McIntyre, Chairman

John Tony Harris

Craig Andrew Carey Clinch

Michael John Ellis

Charity registered number

1194170

Registered Office

PO Box 51 Holsworthy Devon EX22 9AS

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISORS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Key management

Richard Ian Jowett Annie Rose Jowett

Accountants

Geraldine Coates Accounting Robson House Chapel Street Honiton EX14 1EU

Bankers

CoOperative Bank PO Box 250 Skelmersdale Lancashire WN8 6WT

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees (who are also directors of the Charity for the purposes of the Companies Acts) present their annual report together with the financial statements of Wheels 2 Work South West (the Charity) for the year ended 31 March 2023. The Trustees confirm that the annual report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (RFS 102) (effective 1 January 2019).

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.

The activities of the Charity directed to its charitable objects and set out in its governing document (Constitution of Wheels 2 Work South West CIO), consist principally of the following:

The advancement of education of those who are restricted due to lack of personal transport through the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access.
The prevention or relief of unemployment by those who are restricted due to lack of personal transport, the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access.’

b. Activities undertaken to achieve objectives

In order to achieve these objectives, Wheels 2 Work South West (W2WSW) delivered two programmes across three counties; Devon, Cornwall and Somerset for public benefit.

Wheels 2 Work South West delivered the scooter loan programme to 94, three month loan-period beneficiaries during this period, enabling them to access employment, education, training and social opportunities. Over the period, the scooter fleet was often fully subscribed with a waiting list of people who needed transport. The team signposted those who needed further help beyond the scope of the charity to complementary organisations according to individual need. During the day to day running of this programme we have provided guidance and support to improve life skills including maintaining personal transport and budgeting skills. We have also signposted job vacancies where appropriate and have given general advice and guidance with regard to road safety and day to day vehicle checks.

We have been distributing our marketing materials to our stakeholders such as Job Centres, Libraries, tourist information centres etc in order to spread awareness of our programmes.

At the start of the year we received continuation funding for the 2022-2023 period for the eBike program in Cornwall. W2WSW continued to subcontract part of our delivery programme to Cornwall Wheels 2 Work and work in partnership to deliver the contract. During this period we also formed a partnership with the Energy Saving Trust to bid for the delivery of the Government funded National eBike program. After considerable work this contract was awarded to another bidding consortium which was disappointing. Gaining the experience of bidding for a National contract was an interesting and educational experience for the staff team.

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

The Cornwall eBike project consisted of two elements:

Primarily was the Wheels 2 Work element, which delivered opportunities for residents of Cornwall to hire subsidised eBikes in order to access employment, education and training opportunities. This element of the programme delivered a total of 220 eBike loans.

Secondly, W2WSW directed eBike loans to businesses trading in Cornwall. This programme aimed to show businesses the benefit of using eBikes for some of their daily tasks which would otherwise have been conducted by car. Some used the eBikes for local deliveries, some used them for commuting to and from a business, while others parked outside of small Cornish villages and cycled into work to avoid congestion and significant parking issues. This element of the programme was delivered to 21 businesses with 74 individual users.

During the eBike programme the majority of the fleet was in constant use. When eBikes were returned they were quickly serviced and delivered out to new beneficiaries on the waiting list. It was very clear that the demand for this service was unprecedented and the overall view and response from users was wholly positive.

W2WSW have increased staff levels but had significant difficulty securing reliable workshop staff

c. The Trustees

The charity trustees manage the affairs of the CIO and exercise all the powers of the CIO. It is the duty of each charity trustee:

to exercise his or her powers and to perform his or her functions in his or her capacity as a trustee of the CIO in the way he or she decides in good faith would be most likely to further the purposes of the CIO; and
to exercise, in the performance of those functions, such care and skill as is reasonable in the circumstances having regard in particular to:
(i) any special knowledge or experience that he or she has or holds himself or herself out as having; and,
(ii) if he or she acts as a charity trustee of the CIO in the course of a business or profession, to any special knowledge or experience that it is reasonable to expect of a person acting in the course of that kind of business or profession.

d. Relationships

The Charity enjoys a close partnership with Devon County Council and Cornwall Council and delivers key programmes on behalf of these entities. The Charity also has a relationship with Cornwall Wheels 2 Work and subcontracts aspects of project delivery in Cornwall to them.

e. Volunteers

Wheels 2 Work South West does not currently have any volunteers registered with the Charity.

Achievements and performance

a. Review of activities

Through the provision of subsidised Powered Two-Wheeler (PTW) and electric bicycle (eBike) rental, the core W2WSW business empowers beneficiaries of the programme. The

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

programme is delivered to individuals in need via three month loan periods. Beneficiaries receive ongoing support from the experienced and dedicated staff team.

The scooter and eBike loans not only enable a beneficiary to access employment, education and training, but also provide increased independence allowing people to access vital services including medical, social and leisure activities.

In summary, social and public benefit includes a reduction of the number of people claiming benefits, better access to employment opportunities for individuals, reduced loneliness and improved mental health, plus enhancements to quality of life which comes from increased social engagement and better access to local services.

In a broader sense, both national and regional authorities are rapidly implementing policies in relation to active travel, decarbonisation, future transport technologies, commuter travel, Mobility As a Service (MAS) and access to road space. This is focussed on accelerating modal shift to reduce car travel and decarbonising public and private transport. Central Government aims to end the manufacture of internal combustion engined two and four wheeled transport by specified dates (2030 proposed for 125cc PTWs). These wider changes will have a significant impact on how Wheels to Work programmes operate and the types of transport which will need to be used on the programmes going forward.

W2WSW has continued to grow the loan programme during the period and are starting to cover a wider area, including areas within Cornwall and Somerset. This has enabled W2WSW to offer services to a wider geographical range of beneficiaries.

It is the Charity’s ongoing aim to make the programme financially self-sustaining, so anticipated growth will work towards achieving long term security for Wheels to Work delivery in the South West. W2WSW also seeks to drive and exploit wider developments in two wheeled transport and policy towards personal transport as they apply to, or will inevitably affect Wheels to Work as a sector. This will include progressively decarbonising the fleet and exploring potential business opportunities which can bring income to the charity.

During this period we extensively tested a range of zero emission PTW products to determine their suitability for W2WSW. This testing allowed us to conclude that there are a couple of potentially viable options on the market which the W2WSW team will begin to fundraise for.

Financial review

a. Going concern

These accounts have been prepared on a going concern basis. Throughout the period of account, the Charity’s reserves have conformed with the policy set out below, and at the date of signature of this Report the Trustees are confident that the Charity will be able to continue to operate for the foreseeable future.

General

With the support of Cornwall Council and Devon County Council in awarding contracts for the delivery of their Wheels to Work programmes we have been able to grow our activities in a sustained and profitable manner resulting in an operating surplus of £167,860 including Grants and other income sources, giving an overall surplus of £261,689 to be carried forward to the following year.

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

Our current trading activity is continuing this trend and expanding on our programs with the Councils to deliver the benefit to the public and businesses.

The Charity does not have any fund or subsidiary undertaking that is in deficit.

b. Reserves policy

The Charity’s policy on reserves is to maintain, in its monthly management accounts and its annual accounts, net assets sufficient to accommodate the liquidity required by all businesses in amounts varying from time to time, and also to provide for an orderly and solvent winding-down of the business should the necessity arise.

c. Financial performance

We would add the following notes on certain aspects:

The Statement of Financial Activities show incoming resources for the year of a revenue nature of £456,688, and outgoing resources of a revenue nature of £288,828, making a net surplus of £167,860. The total free unrestricted reserves at the period end stand at £261,689.

d. Principal risks and uncertainties

The systems and procedures to manage major risks are covered by the Trustees by way of :

Trustees’ meetings
Ongoing reference to the existing Business plan
Organisational risk assessments
Financial monitoring
Ongoing review of health and safety issues

Risks can be defined as follows:

Competition - a potential factor as we expand reach into West Cornwall, but no other direct competitors, or indirect competition elsewhere in the region.
Loss of funding.
Supply chain issues and availability of new products.
Changes in various aspects of legislation and compliance laws, including transport, employment and business law. This includes road safety laws and access to training.
Existing and new staff resourcing including finding new staff with specific skill sets.
Cost of Living - for both business and clients.
Data security (digital and physical).
Effects on public policy and public opinion, for example, attitudes to two wheeled transport and users.

Structure, governance and management

a. Constitution

The Charity is registered at Companies House as a Charitable Incorporated Organisation and is constituted under a Constitution dated 27th April 2021 with Articles of Association adopted on 16th April 2021. It is also registered with the Charity Commission as a Charity under number 1194170.

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

The Charity’s objects (‘Objects’) are specifically restricted to the following:

The advancement of education of those who are restricted due to lack of personal transport through the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access.
The prevention or relief of unemployment by those who are restricted due to lack of personal transport, the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access.’

b. Methods of appointment or election of Trustees

(1) Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

The maximum number of charity trustees is 12 (twelve). The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum

Each trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Policies and procedures for the induction and training of trustees is under development. However, the trustees make available to each new charity trustee, on or before his or her first appointment:

(a) a copy of the current version of this constitution; and

(b) a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts.

Eligibility for trusteeship

(a) Every charity trustee must be a natural person.
(b) No individual may be appointed as a charity trustee of the CIO:
if he or she is under the age of 16 years; or
if he or she would automatically cease to hold office under the provisions of clause
[12(1)(e)] of the constitution.

(c) No one is entitled to act as a charity trustee whether on appointment or on any re-appointment until he or she has expressly acknowledged, in whatever way the charity trustees decide, his or her acceptance of the office of charity trustee.

Statement of Trustees' responsibilities

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).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees manage the affairs of W2WSW and direct the executive management team, plus set the strategic direction for the company. They:

Monitor and evaluate the progress being made towards meeting the company’s objectives and targets set out in the Business Plan.
Decide on development projects.
Review project developments to ensure they achieve a good standard and results for the charity.
Ensure that equal opportunities and environmental sustainability are fully reflected at all levels of the charity.

The Trustees direct the overall business of W2WSW, regularly meeting to determine the policy and activities of the CIO. This includes The day to day activities and business of W2WSW is delivered by a management team headed by the CEO, who in turn reports to the Trustees.

Approved by order of the members of the board of Trustees on 18/01/2024

_______ and signed on their behalf by:

A McIntyre (Chair of Trustees)

Charity Name WHEELS 2 WORK SOUTH WEST Charity No (if any) 1194170 Annual accounts for the period Period start date 1/4/2022 To Period end date 31/3/2023

Section A Statement of financial activities

	Charity Name WHEELS 2 WORK SOUTH WEST	Charity Name WHEELS 2 WORK SOUTH WEST	Charity Name WHEELS 2 WORK SOUTH WEST	Charity No (if any)	1194170
	Annual accounts for the period
	Period start date	1/4/2022	To	Period end date	31/3/2023
	atement of financial activities
Recommended categories by activity Incoming resources (Note 3) Income and endowments from:	Guidance Notes	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Other	S01 S02 S03 S04 S05 S06	- 61,020-	- --	- --	- 61,020-	- 73,182-
		- 394,147-	- --	- --	- 394,147-	- 238,278-
		- 1,521-	- --	- --	- 1,521-	- 3,730-
		- --	- --		- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
*Total* S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 *Total* S12 Net income/(expenditure) before investment gains/ (losses) S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items S16 Transfers between funds S17 Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use S18 Other gains/(losses) S19 *Net movement in funds* S20 *Reconciliation of funds:* Total funds brought forward S21 *Total funds carried forward* S22 1	S07 S08 S09 S10 S11 S12 estment gains/ S13 S14 S15 S16 S17 e charity’s own use S18 S19 S20 S21 S22	- 456,688-	- --	- --	- 456,688-	- 315,190-

		- --	- --	- --	- --	- --
		- 288,828-	- --	- --	- 288,828-	- 221,361-
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- 288,828-	- --	- --	- 288,828-	- 221,361-

		- 167,860-	- --	- --	- 167,860-	- 93,829-
		- --	- --	- --	- --	- --
		- 167,860-	- --	- --	- 167,860-	- 93,829-
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- 167,860-	- --	- --	- 167,860-	- 93,829-

		- 93,829-	- --	- --	- 93,829-	- --
		- 261,689-	- --	- --	- 261,689-	- 93,829-

Section B Balance sheet

nce Notes	nce Notes
Guida Fixed assets		Unrestricted funds Restricted income funds £ £ F01 F02		Endowment funds Total this year Total last year £ £ £ F03 F04 F05
Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17)	B01 B02 B03 B04	- --	- --	- --	- --	- --
		- 13,049-	- --	- --	- 13,049-	- 15,816-
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
*Total fixed assets* Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve *Total funds* Signed by one or two trustees on behalf of all the trustees	B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	- 13,049-	- --	- --	- 13,049-	- 15,816-

		- --	- --	- --	- --	- --
		- 16,801-	- --	- --	- 16,801-	- 29,532-
		- --	- --	- --	- --	- --
		- 261,092-	- --	- --	- 261,092-	- 194,954-
		- 277,893-	- --	- --	- 277,893-	- 224,486-

		- 29,253-	- --	- --	- 29,253-	- 146,473-

		- 248,640-	- --	- --	- 248,640-	- 78,013-

		- 261,689-	- --	- --	- 261,689-	- 93,829-

		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --

		- 261,689-	- --	- --	- 261,689-	- 93,829-

		- --			- -- - -- - 261,689- - --	- --
			- --	- --		- --
		- 261,689-				- 93,829-

		- 261,689-	- --	- --	- 261,689-	- 93,829-

		Signature		Print Name		Date of approval dd/mm/yyyy
				ANTHONY JAMES MCINTYRE		18/01/2024
				CRAIG ANDREW CAREY CLINCH		18/01/2024

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with √* accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Wheels 2 Work South West meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

The trustees confirm that, having considered their expectations and intentions for the next twelve months, and the availability of working capital, the Charity is a going concern.

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2

Yes √ * -Tick as appropriate No n/a

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes √ * -Tick as appropriate No n/a

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

	Yes √*		* -Tick as appropriate
	No n/a*
	*Please disclose:*
	*(i) the nature of the prior period error;*
	*(ii) for each prior period presented in the accounts, the amount*
	*of the correction for each account line item affected; and*
	*(iii) the amount of the correction at the beginning of the*
	*earliest prior period presented in the accounts.*

Section C Notes to the accounts (cont) Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

PRACTICE
Please provide a description of the nature of each change in accounting policy *Reconcilation of funds per previ* Fund balances as previously stated *Adjustments:* Fund balance as restated *Reconcilation of net income/(net* Net income/(expenditure) as prev *Adjustments:*
	*ous GAAP to funds determined under FRS 102* Start of period End of period £ £ *expenditure) per previous GAAP to net income/(net expenditure) under FRS 102* End of £ iously stated
	enditure) as

Previous period net income/(expenditure) as restated

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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	Yes No N/a	Yes No N/a	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
£250
ble ed on
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
			√

----- Start of picture text -----
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
√
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement Yes No N/a
Debtors amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
√
the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset investments equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cash √
commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
√
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

Section C	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)
Note 3 Donations and legacies:	Analysis of income Analysis Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts - -- - -- - -- - -- - 115- Gift Aid - -- - -- - -- - -- - -- Legacies - 9,000- - -- - -- - 9,000- - -- General grants provided by government/other charities - 52,020- - -- - -- - 52,020- - 59,585- Membership subscriptions and sponsorships which are in substance donations - -- - -- - -- - -- Donated goods, facilities and services - -- - -- - -- - -- - -- Other - -- - -- - -- - 13,482-
	Donations and gifts	- --	- --	- --	- --	- 115-
	Gift Aid	- --	- --	- --	- --	- --
	Legacies	- 9,000-	- --	- --	- 9,000-	- --
	General grants provided by government/other charities	- 52,020-	- --	- --	- 52,020-	- 59,585-
	Membership subscriptions and sponsorships which are in substance donations	- --	- --	- --	- --
	Donated goods, facilities and services	- --	- --	- --	- --	- --
	Other		- --	- --	- --	- 13,482-
	Total	- 61,020-	- --	- --	- 61,020-	- 73,182-

Charitable activities: Other trading activities: Income from investments: Separate material item of income: Other: TOTAL INCOM Other informatio	Deliverence of programs for subsidised powered two wheel bikes and electric bikes	- 394,147-	- --	- --	- 394,147-	- 238,278-
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total	- 394,147-	- --	- --	- 394,147-	- 238,278-

	Insurance claims	- 1,479-	- --	- --	- 1,479-	- 3,727-
	Commision on insurance referal	- 42-	- --	- --	- 42-	- 3-
		- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total	- 1,521-	- --	- --	- 1,521-	- 3,730-

	Interest income	- --	- --	- --	- --	- --
	Dividend income	- --	- --	- --	- --	- --
	Rental and leasing income	- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total	- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
	Total	- --	- --	- --	- --	- --

	Conversion of endowment funds into income	- --	- --	- --	- --	- --
	Gain on disposal of a tangible fixed asset held for charity's own use	- --	- --	- --	- --	- --
	Gain on disposal of a programme related investment	- --	- --	- --	- --	- --
	Royalties from the exploitation of intellectual property rights	- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total E n:	- --	- --	- --	- --	- --

		- 456,688-	- --	- --	- 456,688-	- 315,190-

All income in the provide descript	prior year was unrestricted except for: (please ion and amounts)
Where any endo period, please gi Where any endo period, please gi	wment fund is converted into income in the reporting ve the reason for the conversion. wment fund is converted into income in the prior ve the reason for the conversion.




Within the incom (please disclose	e items above the following items are material: the nature, amount and any prior year amounts)

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other	Description This year £	Description This year £
	Devon County Council	- 52,020-

		- --

Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any unfulfilled* *conditions and other contingencies* *attaching to grants that have been* *recognised in income.* *Please give details of other forms of* *government assistance from which the* *charity has directly benefited.*	Total Description	- 52,020-
		Last year £
	Devon County Council	- 52,020-
	North Devon Kickstart program	- 7,565-
		- --
		- --
	Total - 59,585- This year Last year	- 59,585-

	This year Last year

Section C Notes to the accounts (cont)

Section C Notes to the accounts	Section C Notes to the accounts	(cont)	(cont)
Note 5 Donated goods, facilities and services Seconded staff Use of property Other		This year Last year £ £ - -- - -- - -- - -- - -- - --
		- --	- --
		- --	- --
		- --	- --
	This year	- --	- --

		Last year
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure This year Last year Analysis Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds Expenditure on raising funds: £ £
Incurred seeking donations	- --	- --	- --	- --	- --	- --	- --	- --
Incurred seeking legacies	- --	- --	- --	- --	- --	- --	- --	- --
Incurred seeking grants	- --	- --	- --	- --				- --
Operating membership schemes and social lotteries	- --	- --	- --	- --				- --
Staging fundraising events	- --	- --	- --	- --				- --
Fudraising agents	- --	- --	- --	- --				- --
Operating charity shops	- --	- --	- --	- --				- --
Operating a trading company undertaking non-charitable trading activity	- --	- --	- --	- --				- --
Advertising, marketing, direct mail and publicity	- --	- --	- --	- --	- --	- --	- --	- --
Start up costs incurred in generating new source of future income	- --	- --	- --	- --	- --	- --	- --	- --
Database development costs	- --	- --	- --	- --	- --	- --	- --	- --
Other trading activities	- --	- --	- --	- --				- --
Investment management costs:	- --	- --	- --	- --				- --
Portfolio management costs	- --	- --	- --	- --	- --	- --	- --	- --
Cost of obtaining investment advice	- --	- --	- --	- --	- --	- --	- --	- --
Investment administration costs	- --	- --	- --	- --	- --	- --	- --	- --
Intellectual property licencing costs	- --	- --	- --	- --	- --	- --	- --	- --
Rent collection, property repairs and maintenance charges	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
Total expenditure on raising funds Expenditure on charitable activities:	- --	- --	- --	- --	- --	- --	- --	- --

Direct costs for delivery of programs	- 95,804-	- --	- --	- 95,804-	- --	- 91,484-	- --	- 91,484-
Operating costs for delivery of programs	- 193,024-	- --	- --	- 193,024-	- --	- 129,877-	- --	- 129,877-
	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
Total expenditure on charitable activities Separate material item of expense	- 288,828-	- --	- --	- 288,828-	- --	- 221,361-	- --	- 221,361-

	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
Total Other	- --	- --	- --	- --	- --	- --	- --	- --

	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
Total other expenditure - -- - -- - -- - -- - -- - -- - -- - -- TOTAL EXPENDITURE - 288,828- - -- - -- - 288,828- - -- - 221,361- - -- - 221,361- Other information: Analysis of expenditure on charitable activities	- --	- --	- --	- --	- --	- --	- --	- --
	- 288,828-	- --	- --	- 288,828-	- --	- 221,361-	- --	- 221,361-

	This year	This year	This year	This year	Last year	Last year	Last year	Last year
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Devon County Council program	- 53,088-	- --	- --	- 53,088-	- 67,274-	- --	- --	- 67,274-
Cornwall County Council program	- 235,740-	- --	- --	- 235,740-	- 154,087-	- --	- --	- 154,087-
Other	- --	- --	- --	- --	- --	- --	- --	- --
Total	- 288,828-	- --	- --	- 288,828-	- 221,361-	- --	- --	- 221,361-

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4	This year Last year £ £ - -- - -- - -- - -- - -- - -- - -- - -- - -- - --	This year Last year £ £ - -- - -- - -- - -- - -- - -- - -- - -- - -- - --
	- --	- --

	- --	- --
	- --	- --
	- --	- --

	- --	- --
Total extrordinary items	- --	- --

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

			Amount received	Amount received	Amount received		Amount paid out	Amount paid out	Amount paid out		Balance held at	Balance held at	period end
Description/name of party	Related party
	(Yes or No)		This year		Last year		This year		Last year		This year		Last year
			£		£		£		£		£		£
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
	Total	-	--	-	--	-	--	-	--	-	--	-	--

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

		Balance held at	Balance held at	period end
		This year		Last year
		£		£
	-	--	-	--
	-	--	-	--
	-	--	-	--
	-	--	-	--
	-	--	-	--
Total	-	--	-	--

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
Other	- --	- --	- --	- --	- --
Total	- --	- --	- --	- --	- --
Last year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
Other	- --	- --	- --	- --	- --
Total	- --	- --	- --	- --	- --
*Please provide details of the accounting policy adopted* *for the apportionment of costs between activities and any* *estimation techniques used to calculate their* *apportionment.*

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of accounts* *and other services provided by your independent examiner. If nothing was paid please* *enter '0' in the appropriate box(es).*
Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	- 440-	- 750-
	- --	- --
	- --	- --
	- 320-	- 830-

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs
			This year		Last year
			£		£
Salaries and wages		-	102,481-	-	69,290-
Social security costs		-	5,333-	-	5,272-
Pension costs (defined contribution scheme)		-	13,396-	-	1,232-
Other employee benefits		-	--	-	--
	Total staff costs	-	121,210-	-	75,794-
This year:
Please provide details of expenditure on staff working for the charity			none
whose contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the charity			none
whose contracts are with and are paid by a related party
*Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell*
*within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box*
*provided.*
No employees received employee benefits (excluding employer pension		No employee received		remuneration
costs) for the reporting period of more than £60,000		amounting to more than £60,000 in the year

Band			Number of employees
			This year		Last year
£60,000 to £69,999		-	--	-	--
£70,000 to £79,999		-	--	-	--
£80,000 to £89,999		-	--	-	--
£90,000 to £99,999		-	--	-	--
£100,000 to £109,999		-	--	-	--


			This year		Last year
			£		£
Please provide the total amount paid to key management personnel		-	78,923-	-	36,718-
(includes trustees and senior management) for their services to the
charity. For specific amounts paid to trustees, see Note 28.

11.2 Average head count in the year			This year Number		Last year Number
The parts of the charity in which the	Fundraising	-	--	-	--
employees work	Charitable Activities	-	5-	-	6-
	Governance	-	--	-	--
	Other	-	--	-	--
	Total	-	5-	-	6-

11.2 Average head count in the year			This year Number			Last year Number
The parts of the charity in which the	Fundraising	-		--	-		--
employees work	Charitable Activities	-		5-	-		6-
	Governance	-		--	-		--
	Other	-		--	-		--
	Total	-		5-	-		6-
11.3 Ex-gratia payments to employees and others (excluding trustees)
*Please complete if an ex-gratia payment is made.*
Please explain the nature of the payment
	This year
		None
	Last year

Please state the legal authority or reason for
making the payment	This year
		N/a
	Last year

			This year			Last year

£ £ Please state the amount of the payment (or value of any waiver of a right - - to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments	This year	Last year
	£ - --	£ - --



	This year	Last year
	£ - --	£ - --

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

		This year			Last year
		£			£
Amount of contributions recognised in the SOFA as an expense	-		13,396-	-		1,232-

Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and between
restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is	This is a defined benefit plan with NEST and is a workplace scheme with employer
accounted for as a defined contribution	and employee contributions
plan, it is a defined benefit plan.
Please provide such information as is
available about the plan's surplus or deficit
and the implications, if any, for the reporting
charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

N/A

13.1 Analysis of grants paid (included in cost of charitable activities)

	Analysis	Grants	to institutions		Grants to individuals		Support costs		Total
							£		£
Activity or project	1	-	--	-	--	-	--	-		--
Activity or project	2	-	--	-	--	-	--	-		--
Activity or project	3	-	--	-	--	-	--	-		--
Activity or project	4	-	--	-	--	-	--	-		--
	*Total*	-	--	-	--	-	--	-		--

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
			*Please provide*
			*details of charity's*
*My charity has made grants to particular institutions that are material in the context of*		*N/A*	*URL.*
*its grantmaking. Details of the institution supported, purpose*	*of the grant and total paid*
*to each institution is available on the charity's web site.*
		No	*Provide details* *below*

Names of institution	Purpose			Total amount of grants paid £
			-	--
			-	--
			-	--
			-	--
			-	--
			-	--
			-	--
			-	--
			-	--
			-	--
*Total grants to institutions in reporting period*			-	--
*Other unanalysed grants*			-	--
*TOTAL GRANTS PAID*			-	--

Last year:

Last year:
13.3 Analysis of grants paid (included	in cost of charitable activities)
Analysis		Grants to institutions			Grants to individuals		Support costs		Total
							£		£
Activity or project 1		-	--	-	--	-	--	-		--
Activity or project 2		-	--	-	--	-	--	-		--
Activity or project 3		-	--	-	--	-	--	-		--
Activity or project 4		-	--	-	--	-	--	-		--
*Total*		-	--	-	--	-	--	-		--

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

*Please enter “Nil” if the charity does not identify and/or allocate support costs.* 13.4 Grants made to institutions	*Please enter “Nil” if the charity does not identify and/or allocate support costs.* 13.4 Grants made to institutions	*Please enter “Nil” if the charity does not identify and/or allocate support costs.* 13.4 Grants made to institutions	*Please enter “Nil” if the charity does not identify and/or allocate support costs.* 13.4 Grants made to institutions
*My charity has made grants to particular institutions that are material in the context of* *its grantmaking. Details of the institution supported, purpose of the grant and total paid* *to each institution is available on the charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grants paid £
			- --
			- --
			- --
			- --
			- --
			- --
			- --
			- --
			- --
			- --
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			- --
			- --
			- --

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation
	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year Additions Revaluations Disposals Transfers *	- --	- --	- 19,250-	- 1,813-	- 21,063-
	- --	- --		- 1,583-	- 1,583-
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
At end of the year 14.2 Depreciation and impairments *Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year 14.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 14.4 Impairment This year: Please provide a description of the event recognition or reversal of an impairment loss. Last year: Please provide a description of the event recognition or reversal of an impairment loss. 14.5 Revaluation If an accounting policy of revaluation is adopted, ple the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions*	- --	- --	- 19,250-	- 3,396-	- 22,646-

	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB
			25%	25%

	- --	- --	- 4,813-	- 434-	- 5,247-
	- --	- --	- --	- --	- --
	- --	- --	- 3,609-	- 741-	- 4,350-
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- 8,422-	- 1,175-	- 9,597-

	- --	- --	- 14,437-	- 1,379-	- 15,816-
	- --	- --	- 10,828-	- 2,221-	- 13,049-
	*s and circumstances that led to the* *s and circumstances that led to the* *ase provide:*



				This year Last year

the carrying amount that would have been recognised had the assets been carried under - - the cost model.

14.6 Other disclosures

14.6 Other disclosures
*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed* *assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.* *(iii) Details of the existence and carrying amounts of property, plant and equipment to* *which the charity has restricted title or that are pledged as security for liabilities.*	This year	Last year
	£	£
	- --	- --
	- --	- --

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

15.1 Cost or valuation
At beginning of the year Additions Disposals Revaluations Transfers *	Research & development £	Patents and trademarks £	Other £	Total £
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
At end of the year 15.2 Amortisation and impairments *Basis* Rate At beginning of the year Disposals Amortisation Impairment Transfers At end of year 15.3 Net book value* Net book value at the beginning of the year Net book value at the end of the year	- --	- --	- --	- --
	SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB")
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --

	- --	- --	- --	- --
	- --	- --	- --	- --
	*licy for intangible fixed assets including:* *n rates* *capital* *events and circumstances that* *f an impairment loss.*

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment

This year:

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year:

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

*Please provide a description of the events and circumstances that* *led to the recognition or reversal of an impairment loss.* 15.6 Revaluation *If an accounting policy of revaluation is adopted, please provide:*
*the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* *the carrying amount that would have been recognised had the* *assets been carried under the cost model.* 15.7 Other disclosures *(i) If your intangible asset was acquired by way of grant, provide* *value on initial recognition and carrying amount of the asset.* *(ii) Details of the carrying amounts of any intangible assets to* *which the charity has restricted title or that are pledged as* *security for liabilities.* *(iii) Please provide the amount of contractual commitments for* *the acquisition of intangible assets.* *(iv) State the amount of research and development expenditure* *recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a charge for* *amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining amortisation* *period.*	This year	Last year

* The "transfers" row is for movements between fixed asset categories.

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets. 16.2 Cost or valuation	This year	This year	This year	Last year	Last year	Last year


	Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4 Total £ £ £ £ £
	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
At beginning of the year Additions Disposals Revaluations Transfers *	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
At end of the year 16.3 Depreciation and impairments *Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year 16.4 Net book value* Net book value at the beginning of the year Net book value at the end of the year	- --	- --	- --	- --	- --

						Straight Line ("SL") or Reducing Balance ("RB")

	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --

	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	*and circumstances that led to* *nt loss.*

16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

		At valuation	At cost Group B	At cost Group B		Total
		Group A
		£		£		£
Carrying amount at the beginning of the	-	--	-	--	-		--
period
Additions	-	--	-	--	-		--
Disposals	-	--	-	--	-		--
Depreciation/impairment	-	--	-	--	-		--
Revaluation	-	--	-	--	-		--
Carrying amount at the end of period	-	--	-	--	-		--

					At valuation	At	cost Group B		Total
					Group A
					£		£		£
				-	--	-	--	-		--
				-	--	-	--	-		--
				-	--	-	--	-		--
				-	--	-	--	-		--
				-	--	-	--	-		--
				-	--	-	--	-		--
	s are not recoignised on the balance sheet)
		This year					Last year




transactions
	2023	2022	2021		2020		2019

	£	£	£		£		£

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2023	2022	2021	2020	2019

	£	£	£	£	£
Purchases

- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --
- --

- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --


- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --


- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --
- --	- --	- --	- --	- --

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

	Cash & cash equivalents	Cash & cash equivalents		Listed investments				Social investments
Carrying (fair) value at beginning of period	-	--	-	--	-	--	-	--	-	--	-	--
Add:additions to investments during	-	--	-	--	-	--	-	--	-	--	-	--
period*
Less:disposals at carrying value	-	--	-	--	-	--	-	--	-	--	-	--
Less: impairments	-	--	-	--	-	--	-	--	-	--	-	--
Add: Reversal of impairments	-	--	-	--	-	--	-	--	-	--	-	--
Add/(deduct):transfer in/(out) in the period	-	--	-	--	-	--	-	--	-	--	-	--
Add/(deduct):net gain/(loss) on revaluation	-	--	-	--	-	--	-	--	-	--	-	--
Carrying (fair) value at end of year	-	--	-	--	-	--	-	--	-	--	-	--

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year:
Analysis of investments
		Fair value at year end			Cost less impairment
		£			£
Cash or cash equivalents	-		--	-		--
Listed investments	-		--	-		--
Investment properties	-		--	-		--
Social investments	-		--	-		--
Other investments	-		--	-		--
Total	-		--	-		--
Grand total (Fair value at year end+Cost less impairment)	-					--
Last year:
Analysis of investments
		Fair value at year end			Cost less impairment
		£			£
Cash or cash equivalents	-		--	-		--
Listed investments	-		--	-		--
Investment properties	-		--	-		--
Social investments	-		--	-		--
Other investments	-		--	-		--
Total	-		--	-		--
Grand total (Fair value at year end+Cost less impairment)	-					--

17.3 If your charity holds investment properties, please complete the following note:

This year Last year (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

	This year Last year n determining vant realise disposal se, for repairs, investments, if applicable, agreeing with the balance sheet.	This year Last year n determining vant realise disposal se, for repairs, investments, if applicable, agreeing with the balance sheet.	This year Last year n determining vant realise disposal se, for repairs, investments, if applicable, agreeing with the balance sheet.	This year Last year n determining vant realise disposal se, for repairs, investments, if applicable, agreeing with the balance sheet.	This year Last year n determining vant realise disposal se, for repairs, investments, if applicable, agreeing with the balance sheet.
Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments		This year	Las	t year
		£		£
		- --	-	--
		- --	-	--
		- --	-	--
		- --	-	--
		- --	-	--
Total 17.5 Guarantees Please provide details and amount of any guarantee m behalf of a third party Name of the entity or entities benefitting from those gu Please explain how the guarantee furthers the charity's 17.6 Concessionary loans *Amount of concessionary loans made (Multiple loans* made may be disclosed in aggregate provided that such** aggregation does not obsure significant information). *Amount of concessionary loans received(Multiple loans* received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Terms and conditions eg interest rate, security provided**	ade to or on arantees aims	- --	-	--

		This year		Last year



				This year £ Last year £ - -- - -- - -- - -- - -- - -- - -- - --
		*Description*		This year £	Last year £
				- --	- --
				- --	- --
				- --	- --
				- --	- --
	*Total*			- --	- --
				This year £ Last year £ - -- - -- - -- - -- - -- - --
		*Description*		This year £	Last year £
				- --	- --
				- --	- --
				- --	- --
	*Total*			- --	- --

		This year		Last year

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year

17.7 Additional information

This year Last year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Charitable activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other trading activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing*	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --


	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --


	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --
Total this year *Total previous year*	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --

		This year		Last year
		£		£

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any debtors or* *prepayments.*
19.1 Analysis of debtors Trade debtors Prepayments and accrued income	This year £	Last year £
	- --	- --
	- 16,801-	- 29,532-
	- --	- --
Other debtors Total	- 16,801-	- 29,532-

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	- --	- --
	- --	- --
	- --	- --
	- --	- --
	- --	- --

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
			Amounts falling		due within	Amounts falling due after more
			one year				than one		year
			This year		Last year		This year		Last year
			£		£		£		£
Accruals for grants payable		-	--	-	--	-	--	-	--
Bank loans and overdrafts		-	--	-	--	-	--	-	--
Trade creditors		-	3,278-	-	28,226-	-	--	-	--
Payments received on account for contracts or
performance-related grants		-	--	-	102,284-	-	--	-	--
Accruals and deferred income		-	4,540-	-	6,674-	-	--	-	--
Taxation and social security		-	21,435-	-	9,289-	-	--	-	--
Other creditors		-	--	-	--	-	--	-	--
	Total	-	29,253-	-	146,473-	-	--	-	--

20.2 Deferred income

Please complete this note if the charity has deferred income.

		Last year	Last year	Last year
*Please explain the reasons why income is deferred.*

*Movement in deferred income account*		This year		Last year
		£		£
Balance at the start of the reporting period	-	--	-	--
Amounts added in current period	-	--	-	--
Amounts released to income from previous periods	-	--	-	--
Balance at the end of the reporting period	-	--	-	--

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current perio Unused amounts reversed during the period	d	This year £	Last year £
		- --	- --
		- --	- --
		- --	- --
		- --	- --
Balance at the end of the reporting period 21.2 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement. 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.	This year	- --	- --
		Last year



	This year	Last year

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.	This year	Last year

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

	This year
	Description of item including its legal nature. Please	Estimate of financial effect
	describe any security provided in connection to the
	liability.

	Last year
	Description of item including its legal nature. Please	Estimate of financial effect
	describe any security provided in connection to the
	liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year
	Description of item	Estimate of financial effect

Last year
Description of item	Estimate of financial effect




23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
	This year	Last year

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

Section C Notes to the accounts (cont)

Section C Notes to the accounts	(cont)	(cont)
Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other
	This year £	Last year £
	- --	- --
	- --	- --
	- 261,092-	- 194,954-
	- --	- --
Total	- 261,092-	- 194,954-

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

This year Last year

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General funds	UR		- 93,829-	- 456,688-	- 288,828-	- --	- --	- 261,689-
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
*Other funds*	N/a	N/a	- --	- --	- --	- --	- --	- --
Total Funds			- 93,829-	- 456,688-	- 288,828-	- --	- --	- 261,689-

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General funds	UR		- --	- 315,190-	- 221,361-	- --	- --	- 93,829-
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
*Other funds*	N/a	N/a	- --	- --	- --	- --	- --	- --
Total Funds			- --	- 315,190-	- 221,361-	- --	- --	- 93,829-

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year
	Reason for transfer and where endowment is converted to income, legal	Amount
	power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

Last year

Last year
	Reason for transfer and where endowment is converted to income, legal	Amount
	power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

27.4 Designated funds

27.4 Designated funds
This year
Planned use	Purpose of the designation	Amount






Last year
Planned use	Purpose of the designation	Amount

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

							Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Name	of	trustee	Legal authority (eg order, governing document)		Remuneration		Pension contribution	Redundancy (including loss of office)/ex			Other		TOTAL
									gratia
					£		£		£		£		£
												-	--
				-	--	-	--	-	--	-	--
												-	--
				-	--	-	--	-	--	-	--
												-	--
				-	--	-	--	-	--	-	--
												-	--
				-	--	-	--	-	--	-	--

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

							Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
					Remuneration		Pension		Redundancy		Other		TOTAL
Name	of	trustee	Legal authority (eg order, governing document)				contribution	(including loss of office)/ex gratia
					£		£				£		£
												-	--
				-	--	-	--	-	--	-	--
												-	--
				-	--	-	--	-	--	-	--
												-	--
				-	--	-	--	-	--	-	--
												-	--
				-	--	-	--	-	--	-	--

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)						*TRUE*
Type of expenses reimbursed			This year £			Last year £
Travel
		-		--	-	--
Subsistence
		-		--	-	--
Accommodation
		-		--	-	--
Other (please specify):
		-		--	-	--
		-		--	-	--
	TOTAL	-		--	-	--

Please provide the number of trustees reimbursed for expenses or who had
expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year	This year
There have been no related party transactions in the reporting period (True or False)						*TRUE*

							Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts period end	at	written off during reporting
							period
			£	£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

Last year	Last year	Last year	Last year	Last year	Last year
There have been no related party transactions in the reporting period (True or False)						*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

WHEELS 2 WORK SOUTH WEST CIO IA Charitable Incorporated Organi5atlonl FOR THE YEAR ENDING 31 MARCH 2023 Independent examinerfs reportto the Trustees of Wheels 2 Work South West CIO {"the ChaTIVI I report to the Charity Trustees on my examination of the aecounts of the CharSty forthe year ended 31 March 2023. Respon51bllttles and basis of report As the Trustees of the Charlty land its members for the purposes of Company lawl you are responsible for the preparation of the account5 in accordance with the requitements of the Companies Act 20061"the 2006 Act"). Having satisfied myself that the account5 of the Charity are not required to be audited under Part 16 of the 2006 Act are eligible for Independent examination, I report in respect of my examination of the Charitv, accounts carried out under sedlon 145 of the Charitles Aet 20111"the 2011 Act"). In carryrng out my examination I have followed the dirertions given by the Charities Commission under sectton 14515llbl of the 2011 Art. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. Accounting records were not kept in respect of the Charity as reqIred by sertion 386 of the 2006 Act; or 2. The accounts do not accord with those records,. or 3. The accounts do not comply wlth the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a'true, and 'fairf view which is not a mattel considered a5 Part of an independent examination,. or The a¢count5 have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the LtK and Republic of Ireland IFRS 10211. I h6ve no concerns and have come 3cross no other matters In connection with the examlnatlon to which attention should be drawn in this report in order to enable a proper understanding of the accotjnts to be reached. This report is made solely to the Charity's Trustees, as a bodyi in accordance with Part 4 of the Charite$ IAccounts and Reports) Regulations 2008. My work has been undertaken so that I mlght state to the Company's Trustee5 those matters l am required tts State to them in an Independent examinerfs report and for no other purpose. To the fullest extent permitted by law, I do not accept or 355ume responsibility to anyone other than the Charity and the CharitV5 Trustees as a body, for my Work or ftsr this report. Signed.. Dated.. 12 Geraldine Coates Geraldine Coates Accounting Robson House Chapel Street Honiton EX14 IEU

WHEELS 2 WORK SOUTH WEST

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

CONTENTS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees

Charity registered number

Registered Office

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISORS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Key management

Accountants

Bankers

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities

a. Policies and objectives

b. Activities undertaken to achieve objectives

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

c. The Trustees

d. Relationships

e. Volunteers

Achievements and performance

a. Review of activities

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

Financial review

a. Going concern

General

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

b. Reserves policy

c. Financial performance

d. Principal risks and uncertainties

Structure, governance and management

a. Constitution

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

b. Methods of appointment or election of Trustees

Statement of Trustees' responsibilities

WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

Section A Statement of financial activities

Section B Balance sheet

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

Please disclose:

(i) the nature of the change in accounting policy;

1.4 Changes to accounting estimates

Please disclose:

1.5 Material prior year errors

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Note 2 Accounting policies 2.2 INCOME

Note 4 Analysis of receipts of government grants

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Note 8 Funds received as agent

This year

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

11.1 Staff Costs

11.4 Redundancy payments

12.1 Please complete this note if a defined contribution pension scheme is operated.

Note 13 Grantmaking

This year:

N/A

13.1 Analysis of grants paid (included in cost of charitable activities)

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

Last year:

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

14.6 Other disclosures

Note 15 Intangible assets

15.1 Cost or valuation

15.4 Accounting policy

15.5 Impairment