2024-03-31-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 2024

WHEELS 2 WORK SOUTH WEST

(A Charitable Incorporated Organisation)

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

Trustees' report 5-9

Independent examiner's repor t

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 2024

Trustees

Anthony McIntyre, Chairman John Tony Harris Craig Andrew Carey Clinch Michael John Ellis Marc Johnson

Charity registered number

Registered Office

1194170 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 2024

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 2024

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 2024. 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.
Access to social opportunities effectively tackling issues surrounding mental health and loneliness. effected by providing alternative transport.

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 85, 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 public transport options where suitable and 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.

Due to the nature of our work the whole staff team undertook Mental Health Training to improve how we deal with this ever increasing issue.

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 2023-2024 period for the eBike program in Cornwall. The provision of this funding ended at the end of this financial year.

WHEELS 2 WORK SOUTH WEST

(A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

The ebike program simplified during this year to include the Wheels 2 Work element only, 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 183 eBike loans.

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 introducing a full time mechanic and a Senior Administrator

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.

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 programme is delivered to individuals in need of a solution to their transport needs 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.

WHEELS 2 WORK SOUTH WEST

(A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

In summary, social and public benefits include 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 continue to test a range of zero emission PTW products to determine their suitability for W2WSW. This testing allows us to conclude that there are a couple of potentially viable options on the market which the W2WSW team will continue to seek funding to effect this development.

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 £94,277 including Grants and other income sources, giving an overall surplus of £355,966 to be carried forward to the following year.

Our current trading activity is continuing this trend 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.

WHEELS 2 WORK SOUTH WEST

(A Charitable Incorporated Organisation)

TRUSTEES’ REPORT (CONTINUED)

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 £369,998, and outgoing resources of a revenue nature of £275,721, making a net surplus of £94,277. The total free unrestricted reserves at the period end stand at £355,966.

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 18/11/2024

and signed on their behalf by:

A McIntyre (Chair of Trustees)

Charity Name WHEELS 2 WORK SOUTH WEST	Charity Name WHEELS 2 WORK SOUTH WEST	Charity Name WHEELS 2 WORK SOUTH WEST	Charity No (ifany)	1194170
Annualaccountsforthe period
Period start date	01/04/2023	To	Period end date	31/03/2024

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
64,410	-	-	64,410	61,020
305,490	-	-	305,490	394,147
	-	-	-	1,521
98	-		98	-
-	-	-	-	-
-	-	-	-	-
369,998	-	-	369,998	456,688

-	-	-	-	-
275,721	-	-	275,721	288,828
-	-	-	-	-
-	-	-	-	-
275,721	-	-	275,721	288,828

94,277	-	-	94,277	167,860
-	-	-	-	-
94,277	-	-	94,277	167,860
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
94,277	-	-	94,277	167,860

261,689	-	-	261,689	93,829
355,966	-	-	355,966	261,689

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
17,252	-	-	17,252	13,049
-	-	-	-	-
-	-	-	-	-
17,252	-	-	17,252	13,049

-	-	-	-	-
20,506	-	-	20,506	16,801
-	-	-	-	-
364,286	-	-	364,286	261,092
384,792	-	-	384,792	277,893

46,078	-	-	46,078	29,253

338,714	-	-	338,714	248,640

355,966	-	-	355,966	261,689

-	-	-	-	-
-	-	-	-	-

355,966	-	-	355,966	261,689

-			-	-
	-		-	-
355,966		-	355,966	261,689
			-
355,966	-	-	355,966	261,689

Signature		Print Name		Date of approval dd/mm/yyyy

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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

and with √* preparing their 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
• and with* Ireland (FRS 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

----- Start of picture text -----
Yes √
-Tick as appropriate
No n/a
----- End of picture text -----*

Please disclose:

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(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;

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(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.

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Section C Notes to the accounts

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

----- Start of picture text -----
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

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
Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described
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£250

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scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.

They are valued at cost.

Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

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 Debtors settlement 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 Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments 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.

They are valued at fair value except where they qualify as basic financial instruments.

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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 2,390- - 2,390 GiftAid - - - - - Legacies 10,000 - - 10,000 9,000 General grants provided by government/other charities 52,020 - -52,020 52,020 Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - Total 64,410 - - 64,410 61,020 Deliverence of programs for subsidised powered twowheelbikes and electric bikes 305,490 - -305,490 394,147 - - - - - - - - - - Other - - - - - Total 305,490 - -305,490 394,147 Insurance claims - - - -1,479 Commisionon insurancereferal - - - -42 - - - - - Other - - - - - Total - - - -1,521 Interestincome 98- -98 - Dividendincome - - - - - Rentalandleasingincome - - - - - Other - - - - - Total 98 - -98 - - - - - - - - - - - - - - - - - - - - - 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 propertyrights - - - - - Other - - - - - Total - - - - - 369,998 - -369,998456,688 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	2,390	-	-	2,390
	GiftAid	-	-	-	-	-
	Legacies	10,000	-	-	10,000	9,000
	General grants provided by government/other charities	52,020	-	-	52,020	52,020
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other		-	-	-
	Total	64,410	-	-	64,410	61,020

	Deliverence of programs for subsidised powered twowheelbikes and electric bikes	305,490	-	-	305,490	394,147
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	305,490	-	-	305,490	394,147

	Insurance claims	-	-	-	-	1,479
	Commisionon insurancereferal	-	-	-	-	42
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	1,521

	Interestincome	98	-	-	98	-
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	98	-	-	98	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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 propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		369,998	-	-	369,998	456,688

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.




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

CC17a (Excel)

23/01/2025

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 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.*	Description	Description	This year £
	Devon County Council		52,020

			-

	Total Description		52,020
			Last year £
	Devon County Council		52,020

			-
			-
	Total 52,020 Thisyear Lastyear		52,020

	Thisyear Lastyear

CC17a (Excel)

23/01/2025

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

	Lastyear
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.

CC17a (Excel)

23/01/2025

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6 Analysis of	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
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 deliveryofprograms	49,207	-	-	49,207	-	95,804	-	95,804
Operating costs for delivery of programs	226,514	-	-	226,514	-	193,024	-	193,024
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	275,721	-	-	275,721	-	288,828	-	288,828
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	275,721	-	-	275,721	-	288,828	-	288,828

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
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
	£	£	£	£	£	£	£	£
DevonCounty Councilprogram	67,160	-	-	67,160	53,088	-	-	53,088
CornwallCounty Councilprogram	206,069	-	-	206,069	235,740	-	-	235,740
Other	-	-	-	-	-	-	-	-
Total	273,229	-	-	273,229	288,828	-	-	288,828

CC17a (Excel)

23/01/2025

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

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

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items

CC17a (Excel)

23/01/2025

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	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
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.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

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.

CC17a (Excel)

23/01/2025

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).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	440	440
	-	-
	-	-
	18	320

CC17a (Excel)

23/01/2025

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

This year: Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	119,602	102,481
	5,667	5,333
	20,483	13,396
	-	-
	145,752	121,210

	none

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

none

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

none

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 costs) for the reporting period of more than £60,000

No employee received remuneration amounting to more than £60,000 in the year

Band	Number of employees	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	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	82,869	78,923

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11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	5	5
Governance	-	-
Other	-	-
Total	5	5

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 Please state the legal authority or reason for making the payment	This year	None
	Last year

	This year	N/a
	Last year

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

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11.4 Redundancy payments

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

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



	Thisyear	Lastyear
	£ -	£ -

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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.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	Thisyear	Lastyear
	£ 20,483	£
		13,396

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 accounted for as a defined contribution plan, it is a defined benefit plan.

This is a defined benefit plan with NEST and is a workplace scheme with employer and employee contributions

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 multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

23/01/2025

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
			£	£
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

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

13.2 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.*	*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.*	*N/A*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

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

CC17a (Excel)

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Last year:

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

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

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

13.4 Grants made to institutions

13.4 Grants made to institutions	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 grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*			-
			-
			-

CC17a (Excel)

23/01/2025

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

14.1 Cost or valuation
Freehold land & buildings Other land & buildings £ £ At the beginning of the year - - Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - - Basis* SL or RB (Straight Line or Reducing Balance) SL or RB Rate At beginning of the year - - Disposals - - Depreciation - - Impairment - - Transfers - - At end of the year - - 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 events and circumstances that led to the recognition or reversal of an impairment loss. 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	-	19,250	3,396	22,646
	-	-	20,133	650	20,783
	-	-	-	-	-
	-	-	- 19,250	-	- 19,250
	-	-	-	-	-
	-	-	20,133	4,046	24,179

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

	-	-	8,422	1,175	9,597
	-	-	- 8,422	-	- 8,422
	-	-	5,034	718	5,752
	-	-	-	-	-
	-	-	-	-	-
	-	-	5,034	1,893	6,927

	-	-	10,828	2,221	13,049
	-	-	15,099	2,153	17,252

14.5 Revaluation *the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *Last year: Please provide a description of the events and circumstances that* *led to the recognition or reversal of an impairment loss.* *If an accounting policy of revaluation is adopted, please provide:*
		This year Last year



		-	-

14.6 Other disclosures

*(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.* *(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.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

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.

CC17a (Excel)

23/01/2025

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

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

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

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

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15.5 Impairment

This year: Last year: 15.6 Revaluation *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* 15.7 Other disclosures *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *If an accounting policy of revaluation is adopted, please provide:* *the carrying amount that would have been recognised* *had the assets been carried under the cost model.* *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* This year Last year *the effective date of the revaluation* *(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.* *the name of independent valuer, if applicable* *the methods applied* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.* *(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.*



	This year	Last year

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

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CC17a IExoell 28 2310112025

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.	Thisyear	Lastyear

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance ("RB")

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

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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 Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

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.	This year	Last year

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(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

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16.9 Five year summary of heritage assets transactions

	2023	2022	2021	2020	2019
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

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


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


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

CC17a (Excel)

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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	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*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

Cash or cash equivalents

Listed investments

Investment properties

Social investments

Other investments Total

Grand total (Fair value at year end+Cost less impairment)


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

Last year: Analysis of investments

Cash or cash equivalents Listed investments

Investment properties Social investments Other investments Total


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-

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Grand total (Fair value at year end+Cost less impairment) -

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

(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	Thisyear	Lastyear

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

Social investments Other investments Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Total	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims

This year Last year

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17.6 Concessionary loans

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

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

This year	Last 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.

CC17a (Excel)

23/01/2025

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.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

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


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


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

	This year		Last year
	£		£

CC17a (Excel)

23/01/2025

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.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	20,506	16,801
	-	-
	20,506	16,801

Total

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)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

23/01/2025

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
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	16,557	3,278	-	-
	-		-	-
	5,428	4,540	-	-
	24,093	21,435	-	-
	-	-	-	-
	46,078	29,253	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.* *Movement in deferred income account* 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	Thisyear	Lastyear	Lastyear


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

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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

----- Start of picture text -----
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- 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.
This year Last year
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.
----- End of picture text -----

CC17a (Excel)

23/01/2025

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.

This year Last year

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.

CC17a (Excel)

23/01/2025

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

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




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

23.2 Contingent assets

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

This year

This year	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:

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	This year	Last year

CC17a (Excel)

23/01/2025

Section C Notes to the accounts (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 Total

This year £	Last year £
-	-
-	-
364,286	261,092
-	-
364,286	261,092

CC17a (Excel)

23/01/2025

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.

CC17a (Excel)

23/01/2025

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

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

23/01/2025

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

*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		261,689	369,998	- 275,721	-	-	355,966
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			261,689	369,998	- 275,721	-	-	355,966

CC17a (Excel)

23/01/2025

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

*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

CC17a (Excel)

23/01/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

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

27.4 Designated funds

This year

Thisyear 27.4 Designated funds
Planned use	Purpose of the designation	Amount
2025	Towards the purchase of a property	50631





Lastyear
Planned use	Purpose of the designation	Amount

CC17a (Excel)

23/01/2025

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
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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 contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

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- - - - - 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

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	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
			£	£	£	£

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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.

CC17a (Excel)

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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.

CC17a (Excel)

23/01/2025

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.

CC17a (Excel)

23/01/2025

WHEELS 2 WORK SOUTH WEST CIO IA Charitsble Incorporated Organlsation) FOR THE YEAR ENDING 31 MARCH 2024 Independent examlnerfs report to the Trustees of Wheels 2 Work South West CIO 1.the Charltfl I report to the Charlty Trustees on my examinatlon of the accounts of the Charity for the year ended 31 March 2024. Re5pon51bllltSes and basls of report As the Trustees of the Charity land Its members for the purposes of Company lawl you are responsible for the preparation of the accounts Sn accordance wlth the requirements of the Companles Act 20061-the 2006 Act-l. Having satisfied myself that the a¢count5 of the Charity are not requlred to be audited under Part 16 of the 2006 Act and are ell8lble for indèpendent examination, I report in respect tsf my examination of the Charity's accounts carried out under section 145 of the Charities Act 20111.the 2011 Act"). In carrying out my examSnatlon I have followed the dlrectlons 8lven by the Char5tles Commlsslon under sedlon 14515llbl of the 2011 Act. Independent examln•rfs stat•m•nt I have Completed my examlnatlon. I conflrm that no matter5 have come to my attention In conne¢tlon wlth the examlnatlon 8lvlnB me cause to belleve.. l. Accountlng records wefe not kept In respect of the Charlty a5 requlred by sertlon 386 of the 2006 Act; or 2. The accounts do not accord wlth those record5; or 3. The accounts do not comply wlth the accountSng requlrements of sectlon 396 of the 2006 Act other than any requlrement that the a¢¢ount$ 8lve a 'true' and 'falr' vlew whlch is not a matter con51deTed as part of an independent examination,. or 4. The accounis have not been prepared In accordance wlth the methods and prlnclples of the Statement of Recommended Practlce for accountln8 and reportSng by charlties (applicable to charities preparlng thelr accounts in a¢¢ordan¢e with the Financial Reportln8 Standard applicable In the UK and Republlc of Ireland IFRS 10211. I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whieh attentlon should be drawn In this report in order to enable a proper understandln8 of the accounts to be reached. This report Is made solely to the Charltvs Trustees, as a body, In accordance wlth Part 4 of the Charitles (Accounts and Reports) Regulations 2008. My work has been undertaken so that I mlght state to the Companvs Trustees those matters l am required to state to them in an Independent examlnerfs report and for no other purpose. To the fullest extent permitted by law. I do not accept or a55ume responsibillty to anyone other than the Charity and the Charlvs Trustees as a body, for my work or for this report. Dated: S TrL Zc."e SIBnèd= Geraldine Coate5 Geraldine Coates Accounting Rob50n House Chapel Street Honiton EX14 IEU

WHEELS 2 WORK SOUTH WEST

WHEELS 2 WORK SOUTH WEST

(A Charitable Incorporated Organisation)

CONTENTS

WHEELS 2 WORK SOUTH WEST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024

Trustees

Charity registered number

Registered Office

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISORS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Key management

WHEELS 2 WORK SOUTH WEST

(A Charitable Incorporated Organisation)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

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

(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

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:

1.3 Change of accounting policy

Please disclose:

1.4 Changes to accounting estimates

Please disclose:

1.5 Material prior year errors

Please disclose:

Section C Notes to the accounts

Note 2 Accounting policies

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Note 2 Accounting policies 2.2 INCOME

Investments

Note 3 Analysis of income

Note 4 Analysis of receipts of government grants

Note 5 Donated goods, facilities and services

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Other information:

Analysis of expenditure on charitable activities

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

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

Section C Notes to the accounts

Note 8 Funds received as agent

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.

Section C Notes to the accounts

Note 9 Support Costs