Company registrdtiorl number.. 04992200
Chwity registrntiOD number. 1205584
Accessible Passenger Transport Services Limited
(A compaDy IiDJit¢d by Buarnntrt}
forthe YearEntsl 31 March 2025
McKellens
11 R[Ye￿IeW
The Embankmtht Busine&4 P￿k
Vale Road
Heaton Mersey
Stockport
SK4 3GN

Accessible Passenger Transport Services Limited
Contents
Tn]5¢eeJ' Report
2to3
Stat¢m¢nt of Tn]stees' Rwtrnsibilities
tnd¢p¢ndellt Audttors. Report
5t07
StatEt￿ent of Finan¢ial Activitie5
Balattce Slteet
atement of Cash FIOM
10
Notrs to th¢ Financiat Ststements
11 b) 18

Aceth8ible Passenger Transport Seryitts Limit
Reference 2nd Adminiqtrative DetaiLs
Trustees
SR Ellison
GL V¢rnon
Secr¢tsry
DJ Sweeney
Senior Managenient l Lader5hip DJ Swe£ney. JoiDt Chief OrKTations EXec￿ly¢
Tts)
C Caw. Joint Chief Op¢ratiODS Exec￿lY¢
Cb*rity R¢gistrntioM Nllmber
L205584
Company Regi8¢ration NuKDber 049Y2200
Registered Offi¢¢
PO Box 190
L￿ng$18h¢
Mattchester
M12 4XZ
Principal Offite
Unit D
New Bank Strttt
M12 4TN
Auditor
McKelleTh5
Clwteffd A¢COun￿ & Regist￿1 Audity
I l Riverview
Vale Road
SK4 3GN
BgDker5
Lloyd5 BaDk
Heatd Gt¢¢n

Accessible Passenger Transport Services Limited
Trustees, Report
The trustees. Fkno are directors for tbe PUTposes of wtnpany Iaw, present the annual report tog¢thtt with tt
financial st&tem¢nts 8nd auditor5, retM)rt of the ¢haritable company for the year ended 31 Mar¢h 2025.
Objectivts and Activities
Objects and
The overnrchtng mission of th¢ Organi￿110n is to provide transpDrt atkd ancil]ary services to disable￿ special
educ*ional Deeds and ¢lderly pa&senge¥s in key am of need. Thi5 inclyd¢s ¢du¢Mtio￿ healt￿ and commutiity
areas. Our vision is b) eEwwer underprivil¢g¢d c4)Inm￿￿treS to acbieve self4u5tsin&iiity alld improved
quality of lifr.
The trustees confimi that they have compjied with the requirements of sedion 17 of the C1wities Act 2011 to
have due regard to the public F•)efii guidatLGe published by th¢ Cttgrity CoMmi￿10n for and Wal¢5.
Strncturfy governjnce #Dd mZD*gement
Organisalion4lslrncthre
The organtzation is led by a Board of Th￿tt$ respmsible frjr 8Dvern8ncc 8t￿ strategic dittctits￿ Th¢
operattonal &8p¢¢ts are managed by two Exec￿1Ve Dirccknr5 suppond by dePar￿ental heads and Staff
M8nagem¢nt Team
The management team includcs depzrtmen¢al heads wialiLng in finatsK operation5, Ptogram4 #Dd
mmunications. They Pl￿ a critical role in implementing the st*ic objectiycs set by the Boord.
Flunes￿ IDstr￿ments
ObJediw¥ 4ndpollaa
The cIwit￿S activities ex￿lSe it to a number of fiDtincial risks including credit ri3L fiow risk and liquidity
risk The us¢ of financial derivativ¢s is govemcd by the charity's ￿]iCIeS approved by the board of tTUStees,
which provide wrttten prin¢iples on the use of fiDallcial d¢rivattV¢S to nknag¢ these rtsks. The charity does not
c￿hJ7o￿ risk
The charkty's artTvities exw)5e it prtmarity to the financial risk4 of changes in foreÉ8n curncy exchange rates
and interest rdtes. The eharity uses foreign excl]kDge forward Contr￿ and intuest rte swap o)nttaGts to hedge
these expowres.
Int¢rest b￿1[18 ￿sets and liablliti&% h¢ld at fixed rate to vrtatty of cash fiow5.
P88¢ 2

Ate￿$1b1e Passenger Transport Servi¢es Limited
TruJtets' Report
Credlt rlsk
The charity's PTincipa] fllJancia] assets are baDk balauc¢s aTkd trade and other receivable4 and investments.
The charity's credit risk is primartly attrtbutsble to its trade rtcetyables. The amounts presented sn the balance
sh¢et are net of allowance5 for doubtfiTI receivables. An alloFAnce for irnpaiThneTht is made wher¢ ther¢ is au
identified Ios8 went whicty based on Fttvtous experie￿ is evidence of artdudioll in re£oveY8bility of the
cash flows.
The ¢r¢dit risk ott liquxd and derivative fitWLciaE ins1n￿t[lts is limited b￿aUSe the counterpthes axe
batdts with high credit.r2tÉngs assignd by int¢fDatioDai credit-ratiD8 a8cncies.
The djarity has no significant CODcentiatÉon of cffdit risK exrA)sure 5pfE*J ovcr a large numb¢T of
¢ount¢rpartie5 and ¢ustomeT5.
Llqulthty rKsk
In order to maintsin liquidity to ensure that suffi¢ient ￿ndS we available for ongoing Ope￿10￿5 md fithre
d￿elopments. the ¢hattty uses a mixts￿e of lontr•term and short4emi debt financ
Further d¢tails regwding liquidity risk LXTh be found in the Statemellt of a¢countiD8 P)licits iti the fmancial
$tale]Thents.
Disclosur¢ of infOrn￿tiOn to *llditor
Each trustEe h&$ taken steps that they ought to have taken &$ a trustee in order io make themselves 4w4re of atty
r¢l¢vant audit infomiation and to esthlish that the cb¥ritys audtlor is aware of that itlftimiation. Th¢ trustee5
nfirn) that there is no releV￿t itthnDation that they know of and of which they know the auditor is un&war¢.
The ￿￿al report was approvgd by theknL8tees of the cbarity on 23 Febnwy 2026 and signed on its behalf by:
K Mutton
TnLStee

Accessible P&55enger Transport Services Limited
Statsment of Trustees, RespoDsibiliti&5
The trustees (who are also the dire¢tots of Aecessible P&s%n8er Transp)rt Services Limtt¢d for the purposes of
company law) ￿e respo]Lsible for prEparing th¢ report and the financial siatements in accordance with
applicable law and United KiDgdom Accounting Stsndard5 (United Kingdom Getkera]ty Accepted A¢¢ounting
Prn¢tic¢l, including FRS 102 The Financial Rery>rting Stsodard applithle in the tJK and Republic of IT¢land"
Company law requires the tr￿glet$ to pr¢pare fllwKial statcmcnts frjr cath financial year. Under company law
the trustees must not approve the fiDau¢ial statements unle55 they are satisfied thai they wve a ttv¢ and fairview
of th¢ state of affairs of th¢ charitable cotDpany and of the itjcoming resources and application of resourr¢s,
including its alld expeAdinuA of the charitable compally for that pericd In preparing these fitwJ¢iat
statements. the trustres are required to:
s¢lect suitable o¢counting polici&$ 3Dd apply them consistendy:
observe the methods aDd principles in the Chariti&s SORP.
make judgemet¥ts and estimates tbat are reasonable and prnden¢
stste whether applicable acctsuniing stand8rds comprisin8 FRS 102 have beeo fouorf subject to any
material depwtures disc105ed and cxplained in the finan¢iat Statunejts" and
prepere the financial statcments on the going concern basis w￿¢S8 it is inappropTi8t¢ to pre5urne that the
charitable company wÉll conttnue in bustness.
The truste¢s are r¢sponsibl¢ for kttpin8 proper rrfonls that w disclose with rea50n&blt a¢curary at
time the finanGial position of the ¢haritable compwry and etsable them to ensu￿ thatth¢ financial statements
omply with the CompaTEieS Act 2006. They 8r¢ also re5PODsible for safeguarding the ￿ets of the charitable
compsny and henc¢ for taking rwonable steps for the pr¢vention detection of fraud and other irregularities.
The trust¢es are rEspollsible for the n￿L￿t¢DanCe and integrity of th¢ corwtrrnle and fin8ncial infonnation
included on the charitrdblc compatrfs website. LegislatiOD govrrning the pI%p￿*lOn and dis5¢mination of
fjnancial statem￿￿ may differ from le￿lAtIOn in oth¢r juriylidioLg.
Approved by the trustees of thc charity on 23 FebTWy 2026 and Si￿d its behalf by:
K Mutton
Trustee

A¢ees$ible Passenger Transport Serviw Limited
Independent Auditor's Report to the Members of Accessible Passenger Transport
Services Limited
Opinion
We have audited the financial ststements of Accc5siblc Passetkger Trnt>sport Seryices Limitd (the '¢hatityl for
the year ended 31 March 2025. which comprise the Ststement of Financia] Acttvities. Balance SheeL Statement
of C&th Flows, and Notes to the Financial Ststements. including a sumnw of significant a¢¢ountin
f• policies.
Th¢ financial reporting fiwn¢woTk that has been applied in their preparation is Untted Kingdom AccouDting
Sthndards. wmprising Clwtties SOBP- FRS 102 The FIn￿¢tal R¢WiDg Standard applicable in the UK and
Republic of Iretand, and appliLxble law (United KinB&)ty Generally Ac¢epEwI A¢counling Pradtce).
tn our opinion the financial statemeEts:
give a true and fair view of the state of the Charl￿ affairs &8 at 31 Mar¢h 2025 atLd of its inL*mitig
resources and application of in¢luding its income and expenditur& forthe yew then ended,.
have been properly prepated iti ￿¢0[da[￿ with United Kingdom (kn¢r8lly Acvpted Act￿ltstig Prnctic¢'
have been prEpar¢d in a¢conlaJw with the wuirrmellts of th¢ CompDies Art2006.
BASIS for opinion
We ¢onducted our audit in a¢¢oTdance with kntern￿1on￿ Standards on AuditiD8 IUK) OSAS IUK)) and
applicable law. Our respDnSl￿ilI1IcS under those staDdards #ft further desuibed Èn the auditor responsibilities for
the audit of the finan¢ial stateTnetsts s¢ction of our reporL We are itidepeDd¢nt of th¢ charity in accordance
the ethical requirements that are relevant to our ￿d[￿ of the fiDancial 51thnents in th¢ UK including the FRC,
Ethical Standard, and we have fulfilled our other ethical re5tK>Trsibilitie5 Tn a¢¢ordanc¢ th&4e requirements.
We believe th&t the audit ¢vid¢n¢e we bave obthitied is sufficient aod apptowiate ty provide a basi5 for our
opinion.
Couclusions relating to goÈng concern
In wdiiing the f￿alL<l8[ stthnent& hav¢ concluded that thttntstees us¢ of the goitlg concern basis of
accounting in the PTepatation of the fjnaD¢ial ststements 15 appropriate.
Based on the work w¢ hav¢ perfDmied, wc have not Idelltifi￿ any materiat uncerttiitities relAttng to events or
conditions th& individualty or collectively, may c&st sigDifi¢ant doubt on the charity'5 ability to ¢ontinue gs a
going concern for a period ofat le&sttwelv¢ montlL5 frotll when the original fitwi¢ial 5tsternents WCIE #uth0ri5ed
for issue.
Ourrcsp¢)usiBilities 2nd thc KSPDttsibiliti¢s ofthe trustEe5 wilh ttspect lo going concern are des¢nW the
relevant sections of thi5 reporL
Other infor¥n#lio
The trustees are respollsibk for th¢ other InfOrn￿O￿L The oth¢r infomtsioD cornprises the InfO￿atIOn included
itt th¢ annual rcporL oth¢r than the r]nancial st¥ternetLts and ow auditor'5 rwrt tbereon. Our opinion on th¢
financial statements docs ttot rn the oth¢r ithfonnatÉon and. except b) the extent otherwise ExpEiGitly stated in
our r¢por4 w¢ do not expre55 ally form of assur8nce conclusion theTeo
In connection with our audit of the financial sfatemcnty our r¢sp)t￿biIIty is to read the other infomlation an
in doiD8 SO, COD5ider whether the other infr*rm*ion is matriauy Inc￿[si$tellt with th¢ fiDancial statttnents or
our knowledge obtaina in the audit or oth¢n¥is¢ app¢m to be materially rnisststed. If we identify suth material
consistencies or appar¢nt material mrsslatEments. ￿ are wuired to deterniine whether there is o material
misstateznent in the finallcial siatEtnents or a material mi&*t￿¢￿t of tbe other inforniation. I£ bosed on the
wwk we bav¢ perform¢4 conclude that there is a tDZtuial misststhettt of this other inf0nDatio￿ ￿ 8re
required to report that fxt.
We have nothing tr) rew)rt tnthis tega
Pgge 5

Accessible Pwenger Transport Services Limited
Independent Auditor's Report to the Members of Accessible Passenger Transport
Services Limited
Opinioll on other ￿￿tter prescribed by the Companles Aet2006
In our Opinio￿ bosed on the ThY)rk undertsken iti the course of tb¢ audit
the inforniauoll givett in the Tn￿t¥s, Report for the financi￿ yc4r for which the fjnallcial sktemeots ar¢
prepared is eoDsistcnt wtth the fitEancial 8tat¢ments" and
the Trustees, Report bas betD prepared in accord#nee with applicable Iwl mlUiEEm¢tts.
matte￿ wbich we are required to report by exceptio
In th¢ light of our knowledge and uDderstand%ng of the charity and its envirottmeart obtained in th¢ ¢our5¢ of th¢
audiL we have not identified Tnateriat misstatements inthe Tr￿, RewL
We have nothing to report ill respe£t of the followillg t1￿ the Companies Act 2006 reqlli￿ u5 to
report to you if. our opinion:
adequaEe a¢￿￿ntIng rewrds bave not beell W or thwate for our wdit have not been received
from bran¢h¢5 notvisited by ￿ or
thc firtanciai st8teEnents ore not in with th¢ a￿U￿ting tecords and rets]llL%" OT
¢ertain disc105ures of tnthes rAnuDetation specified by law att not made" or
wc have not received a]1 the itthrniatxott and explanations w¢ require forour audiL
Responslbilities of trustees
As explained more fully in the Stthnertt of Tn￿le¢s, R¢5PNL5ibilitie5 {set out on page 4). the trustees ore
responsible for the preparation of the financi8151atunents 8nd for being satssfied that they give a true and fair
vi¢w, and for su¢h int¢rna] control &$ the trus(ees deterniine 1$ ne¢essary to eDabl¢ the prepatation of fiwDcia]
ststements that are fre¢ from material mi5skteED￿l whether due to fraud or error.
In preparing the fiDallcial stat¢ments, the trustees are responsibl¢ for a85¢ssing the ¢harity¥ ability to conlinue ag
a going ￿Tr¢en￿ dis¢losin& as applithl¢, ￿lated to going ¢oAcern at)d using the going concern basis of
accounting unless the trustees either intend to tiquidate the charity or to cease operation4 or have llo Teali5tlc
alternative but ts) do so.
Auditor r¢sponsli )i]ities for the avdit of the ffflaDci#I stltemetsts
Our objecttves are to obt8iTr reasonable assurdn¢¢ about wEkn the fywKial 5tsterneDts &% & wI￿le are fiye
from material misstat¢m¢nL whether due ID frllud or ettor. and to issue an auditor's r¢p)rt that includes our
opinion. Reesonable 8ssur&nct is e bigh l¢v¢l of ￿￿￿ce, but is llot a gu8ranter ibat an audit conducled in
aceordan¢e with ISAS (UK) wtll always d¢tect a materiat Mi&￿￿ent when it exists. bfjsstatements can aris¢
from fraud or ertor and are Considered ￿￿￿rIal 1£ iThdividuaily or in the aggregate, they Could reasottably be
¢xp￿ted to influ¢￿¢ th¢ ¢¢onomic decisRoDs of users tsk¢n on the basis ofthes¢ financial statemeThts.
Th¢ extent to whith our prO￿luT¢s aTE w*ble of dd¢¢tiog lrr¢gu]ar￿K iDcludiDg fraud is detsiIed below.
hge6

Aeeessible Passenger Transport Services Limited
Independent Auditor's Report to the M¢mb¢rs of Accessible Passenger Transport
Services Limited
Our approach to identsfynig and assesslng the risks of material mis5tstrment in respect of inrgulartties,
including fraud and non-¢ompliallce with laws and regulations, Wds as follows:
. th¢ engagement partner ensuted that the engagetnent team collectively had the appropriate eompetenee,
¢apabiliti¢s and skills to identify or recognise non-compliance with applicable la￿ and regulations.
we identified the laws and regujations applicable to the charity througb disc￿￿10￿$ with ￿￿StetS and other
anagemeD( and frotn our knowledge and experience of the clwiry sector,
• we focused on specific laws and regulations wthich we considered n]ay have a direct m*ria] effect on the
financial statements or the operations of the charity, inclllding the Cl]2rities Act 2011, taxalion legi51atioD and
data protectioJL anti-bnTrw, etnploymeni enviromnentaI and hea]th and safrty legtslatiOD"
• we assessed the exlent of con4)liance with the laws and regulations identified a￿ve through ￿aktllg enquiries
of mallagement and Inspecting legal correspondence; and
. that identified laws and regu]ations were communic8t¢d within the audil team regularly and the team remaiDed
alert to instatices of non-¢omplian¢e throughout the 4wJiL
Use of our report
This report i5 made solety to the charitable company's trustees. as a I￿. in accordance with Chapter 3 of Part
16 of the Companies Ad 2006. Our audit work ha5 been undertaken so that we might state to the charity's
trustees tb05e ujatters we are required to state to them in an auditor's re￿rt and for no other pu]pose. To the
fulle￿ extent permttted by law. we do not accepi or assume reS￿￿17)i11ty to anyone other than th¢ charitable
company and its I1￿stee5 &8 a for our audit wor< for this re￿¥ or for the optnions we have fornjed.
Paul Roper (Senior Ststutory Auditor)
For and on behalf of McKellens, Staw Auditor
I l Riverview
The Embanknient B￿sInesS Park
Vale Road
Heaton Mergey
Stockport
SK4 3GN
24 Febtw 2026
Page 7

Accessible Passenger Trallsport ServRces Limited
ststement of FinaDeial Activities for the Year Ended 31 Marcb 2025
ncluding Income and Expellditure Account aud Statement of Totsl Re¢ognised Gains
and Loss45)
Unrestricted
Totsl
2025
Note
Income attd Endowmetsts from:
Charitsble a¢tivities
Other income
2,839J48
80,147
2.839,348
80,L47
Totsl ￿n￿Jn¢
1919.495
1919,495
Expenditure on:
ChRritabl¢ a¢tivitie8
Other expenditure
11834.581)
{82,190
11834,581)
82.190
Totsl exp¢ndituat
(1916.771
(2,916,771)
Net income
2.724
17?4
Net rnovernent ITr fill
1724
L724
RewncllTrAti0￿ of funds
Totsl ￿ndS brought forward
{86.531)
83.80
186.531)
Tot81 fuDds wried fOr￿d
16
18J.807)
Total
2024
fund5
locome aMd EndoYrnJents from:
Charitable activities
Other in¢om¢
1.859.662
89,964
1.859,662
89964
Total income
1.949,626
1.949.626
pendlthre on".
Charitabl¢ acuvitipA
Othcr expenditure
(1038,41TJ
(30,154}
(2.038,417)
(30,154)
Totsl expenditire
{2.068.571)
11068,571
Net ¢xpenditure
(118.945)
{118.94
Net movment in fvnd8
(118,945)
(118,945)
Retontlliation tsf fllttdj
Totsl fijnds brought fonvdrd
Tot￿ fiEllds ca￿led ftsrw￿d
31415
32,4l5
16
(86.530)
(86,530
All of th¢ Charity￿ activities d¢EiYe fiom contimiing opuafioDs duting the above periods.
The finds breakdovJn for 2024 is sbown in t￿te 16.
The notes on pages 11 ty 18 fomi an integral partof these financial ststements.
Pa8e 8

Accessible Passenger Transport Servites Limited
(Registration number: 04992200)
Balance Sheet as at 31 March 2025
2024
As restited
2025
Note
CurTent assets
Debtor5
Cash at baDk and in hand
12
13
307,102
551203
875,349
61.290
858,305
936,639
Creditors: Amowits falling due ￿th]ll ottt year
Net liabilities
14
942,112)
11.023,169)
186,530)
Funds ofth¢ ebArity:
Unrestricted intome fundq
Unmtrithd fimds
{83.807)
(86.530)
Total funds
(86,530)
The fiDancial ststem¢Dts on pa8e5 8 to 18 wcre approv&J by the tntstees. 8NI authoris&J for issue on 23
F¢brnary 2026 and si￿1 on their behalf by.
.D LLW
K Mutto
Trustee
The D(ts on pa8&s 11 to 18 forn an intwal partof these financial 5trkm¢nts.
Page 9

Accessibl¢ Passenger Transport Services Limited
Statement of Cash Floivs for th¢ Year Ended 31 March 2025
2025
2024
No
Cg$h flows from operating Aettv£ti¢s
Net wh illcom¢l(expeuiSiture)
1724
(118.945)
Working capit21 adjustrneDts
Decreasellincre8se) in debtOf5
ID¢crewyin¢r¢as¢ in creditors
Net e&sb flows from operating activrties
Net inct¢asel(de¢rease) in easb aTLd ¢ath equivalents
Cash and short-terni dewits
C&sh movement
12
14
568247
(81.058
(94.035)
193 987
489913
(18.993)
489.913
551.203
{489,913)
IIS,993
61,290
18,993
Cash athd cash equivalents at E April
Cash and cash equivalents atJl March
61.290
80283
551203
61,290
Atl ofthe e&sh fiows ar¢ derived from c(*Ltinuing owations durtllg the OF￿ two p¢riod
Thc notcs OD PJ8es I I b) 18 forni an integrnl part of these fmancial ststeroents.
Page 10

Acce&sible Passenger Transport Services Limited
Notes to the Financial Ststements for the Year Ended 31 March 2025
I Charfty status
The charity is limited by guarantr4 iHcorp)rnted in. and consequetrtty does not haye share ¢apits]. Ea¢h of the
trust¢es is liable to contribute all #mowit not excttding Wil towards the assets of the ¢harity in the ¢vent of
liquidation.
The address of its registered offi¢e is..
POBOX 190
Longsight
Mallchester
M124XZ
The principal place of bu5ine5S
UnitD
New Bank Street
Mancb¢ster
M124TN
Th¢se fjnan¢iai statem¢nts w¢r¢ authorised for iwe by the tru51te5 on 23 February 2026.
2 A¢counthi¥ polieKes
Sumn)ary or￿p￿ficI￿t aeeollllikntig polldes illd key iceountlug eJ¢ID￿teS
The principal accounting policies applied in the preparation of these fiDaDcial 5tatetnents are set below.
Th¢s¢ policies have beett consistrotly appli￿ to all th¢ y¢aTS pr¢s¢ntrd unless otherwise Stated.
ststetntnt of compliince
The financial 5tatcments have been prepartd ill accorilan¢¢ wsth A¢¢ounkng and Repotting by Chariti¢5'.
StatEFnent of Recommended Pradice (applicable ts) rh8rities prepariDg their accotmts in a¢cordan¢e with the
Financial Reporting Standard applicable in the UK aDd RewJbli¢ of Ireland (FRS 102)) (issued in October 2019)
- (Charities SOBP IFRS 102)). the Finan¢ial Rewtiu8 Standard applicable iD the UK 8t￿ Republi¢ of Irtlattd
IFRS 102) ond the Companies Act 2006.
B15is of prep#rgtio
A¢cessible Passenger TranswTrrt Scrvie¢s Limited meets the d¢finitson of apublic ben¢fit entity w)der FRS 102.
Assets and liabiliti¢s ar¢ initially recogDi5ed at hists)ricat ctt%t or traL%aLton value uDIess othetwise stated io the
w¢levant accounting policy noles.
Golllg contern
The trvstees Consider that there are no materiat un¢ertaintie5 about the d)aritys ability to contiDue a 80108
ncern norany 5L8nificant of utlcertainty tltht affectthe ¢4nying value of ￿ets held by the ¢harity.
Pz8eii

Accessible Passenger Transport SerYi¢4s Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
Ckanges in a¢¢oMnting poli¢y
Witb tbe charitable stat￿8 of the company beillg Eeo)gnised iti th¢ yetr thE &COUtts have been prepa¢rd under
the provisions of the Charities SORP IFRS 102k having PFCVÉOU51y been prepared solely under the requirements
of the Companies Act 2006. There ate no dwg¢s to wmparativ¢ amoutts to thi5 ¢hang¢.
Prior period erroTS
tn previous ye8ys the ¢hartty had migrnted its a￿WIt1￿8 data onto a Dew br￿keepIng platfoTrn. tn doin8 SO
number of balanc&s were brou8ht across FA]1￿ subsw¢nt]y. We￿ found not to b¢ r¢present2tTve of the athal
amoutrts ond so the comparative figu￿5 have becn rtststtd to rerfjectthe true postiott as at 31StMa￿h 2024.
Relating to
RtlatiDg ts Relating to prior periods
the cllrrtnt
the prior
beforethe
period
period
prior period
dlsdosed kn dL8closed In dlsdosed in
tlaese f￿a￿tal1t￿e8e finaDcialthe5e fuvAllcial
ststemeDts ststernents
Statements
Profit for the y￿r
Fixed
(127.747)
(1,358)
(476,484)
350.095)
Cuuent assets
CU￿ellt laibilities
Income and endowmellts
Expetsdithre
All expenditttr is Te¢ogttised on¢e there is a or ¢ODsITUCtiv¢ obli8atiotL to that ¢xperylitur4 tt 15 probable
sett]ement is required and the amount be measu￿1 reliably. All costs a￿ a]lO￿¢d to the applithle
expenditure heading that 8ggTegate $imitar costs to that cawry. Wbere costs cantr)t be di￿lY attributed to
particular beadings they hav¢ been allocated on a basis collsisieut with the of resources. with central staff
costs allo¢ated on tbe basis of ttme sp¢nL 2nd depreciation charge5 &EI(￿ated on the p)rtion of the tsset'5 119e.
Other support C05ts are all¢xated b85ed on the sprtsd of stsff costs.
Churitablt odivitres
Charitable expenditure compriKs those o)sts illcurfftl by the djarity in th¢ delivffy of its a¢trities and s¢ryices
for its beneficiaries. It includes both costs that can bc allocatEd ditectly to such ￿ti¥LtieS and those costs of all
Support costs
Support cosis illclude central and bav¢ been allwated to activtty ￿$t •ri¢5 on a b&sis consistent
with the use of Ksourc&s. for exampL4 allocating property costs by tloor areas. or w Capi￿ 5tsff wsts by th¢
time spent and oth¢r costs by th¢ir usa8e.
P&ge 12

Accessible Passenger Transport Services Limited
Iyotes to the Financial Stst¢ments for the Year Ended 31 Mar¢h 2025
Governance costs
These include the costs attributsble to the charity's compliaDce with Constib￿0￿al aDd 51attrtDry requiremeTrts,
T45gtion
The charity is wnsidered to the t¢5ts s¢t out io Paragraph I Schtslule 6 of the Finanex Art 2010 and
th¢r¢foff it meets the definitton of a ¢haTitable ¢omp8Dy for UK corpx)tation tax puryoses. Acco￿15)gly, the
charity is ]x)tentialty exetnpt from taxation in respect of iDcotne or capitsl Wdill5 Teceivcd wtthin categories
covered by Chapter 3 Part I l of the Corpormtton Tax Act 2010 or Section 256 of the T&K￿loll of Chargeable
Gains Act 199? to the extent that IncoD￿ or gains ￿e appli¢d ¢￿1￿$￿Vety trb chwit8bl¢ putPQS¢5.
Trade debtorJ
Trade dcbtors ar¢ atnounts due from customm for merchandise sold or seryices pyformd in the ordinary
¢ows¢ of business.
Trad¢ debtors are recognised inttsally * the t￿1￿CtiOn price. IW are subsequendy measU￿d at amortised cost
using the effKtiv¢ int¢rest methrf lus provision for irnpatrrnenL A provision for the impairnienl of ￿de
debtors is estsblished when thue is objective evid¢ll￿ thatthe wiu oot be able to ￿11¢¢1 atl due
a¢¢ording to the otiginal terTDS of the recei￿bles.
Cash and e*5b equivalents
C&sh and cash equiv￿ellts comprise on hJnd and call dwit& and other short-terni hithly liquid
tnvesthjeots i1￿1 are readily cotsvertible to a known amount of cash and ar¢ subject b) an insignificant risk of
ehange ID valu¢.
Trade creditors
Trzde ereditors are obligations to pay for gr￿ or s￿ViceS that hfft l*en 4uired in the ordiDary course of
busine&s from supplieTh Axounts payable are ¢1￿[fied as cumt liabilitie5 rf the chaTity does not have an
un¢onditional righL at the end of the reportiog p¢riol to defer setti¢mept of th¢ ¢r¢ditor for at least tsv¢lY¢
months after the reporting date. If thcre is an un¢onditional right b) d¢fer setdement for at le8St byelve months
after the reporting date. they 2Fe pr&scnted &4 notreurrettt liabilitie5.
Trade Creditors are recogntsed iDrti8lly at the ttansa¢tion ￿l¢e and sUbseque4￿lY measuted at aDlOrti5¢d cost
using the effective itElerest rneth(xt.
Fund 5t)wctllre
Unrestricted income fimds 8fE geAJwal fi￿dS that are available foT YSC #t the trustees dismtion in furthaancc of
the objectives of th¢ ch￿[ty.
Po8e 13

Accessible PasseDger Transport Serviw Limited
Notes to the Financial Ststements for the Year Ended 31 March 2025
3 IDcorne frow ¢hgrit*ble gdtvities
Unr¢strAeted
funds
GeDerdl
Total
funds
Transport $¢Ni¢¢s
2.839.348
2,839J48
Totsl for 2025
2.839.348
2.839,348
Total for 2024
1.859,662
1.859,662
4 Eipenditur¢ fhgritsbl¢ Actsvitl&%
Ullrestrided
funds
CeDeNI
Total
funds
Note
Vehicle rental
Vehicle Fuel
Insurance
Vehicle ￿paIrS & servicing
Li¢en¢es, adJniThsitTrtion cA)sts & [nI￿emaj￿JuS ¢xp¢w
Wz8e5 and salari
P¢n51on costs
Oth¢r staff costs
Contra¢tot & self employed drtvexs
Governance costs
lJ64.401
364,134
149.030
78.799
881
327244
5.095
1,619
536228
7,150
1,364.401
364.134
149.030
78,799
881
327.244
5,095
1.619
536,228
7.150
Tot#1 for 2025
2.834,581
2,834.581
Tot*1 for 21124
2,OJ8,417
2.038.417
Page 14

Accessible Passenger Transport Services Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
5 Other expendithre
Unrestrieted
Total
General
Postage and Cartiage
Computer & Software
Accoiintan¢y Fees
Consultancy & ProfessÈon81 Fees
Cleaning
Bank and IDkr&8t
Bad Debts
353
15.467
1,5
6,327
1.022
1.385
353
15,467
1.500
6,327
1,022
1.385
56,136
Totsl for 2025
82,190
82.190
Totsl for 2024
30,154
30.154
6 of governance alld support Costs
Covernattce costs
Ullrestrlcted
fuDds
Generni
Tot*l
fnnds
Audit fees
Audit of the financial statements
Otherfee5 paid to auditoys
5250
1.900
5250
1,900
Totsl for 2025
7.150
7,150
Total for 2024
7 Net incomingloutgolng tesollrees
Net in¢omxngl(out8oing) re50urc¢s for the year inthth:
2025
Alldit fees
5250
Page IS

Accessible Passenger Transport S¢rvi¢4s Limited
Notes to the Financixl Statements for the YeY4r Ended 31 March 2025
8 Trn5tees remuneration and exwse5
No tn]sle¢s. nor ony perso￿ ￿￿lleCted with hw¢ weceivrAI any Temuneration from the cbarity durin8 the
y¢ar.
No hav¢ re¢¢iv¢d any Teimbu15ed expetLses or #tsy other benefits fnm thccknity during the year.
9 Stsff costs
The aggregate payrnll costs were as follows:
2025
2024
Staff tosts durln% the year wer
Wag¢s and salaries
Pension ¢05ts
Other stsff costs
327244
5.095
1,619
3565QO
333958
356.500
The raonthly average numb¢r of persons (in¢luding senior manweDt i leadership tcam) ernployed by the
Charity during thc y¢ar eX￿eSsed Is full tim¢ ￿]Uival¢llts ￿ a5 follows..
2025
21124
To41 employ¢¢s
70
52
No employee re￿Ived ￿l01￿ments of tlwi £60.NJO during the year.
10 Auditors, remuuerAtion
2025
Audit of the financia] statements
5.250
Other fees to auditors
All other non-audit 5ervice5
1900
11 TA￿¢10￿
12 Debtors
2025
2024
Trade d¢btOTS
PrtpaynLents
231111
74,991
875J49
307.102
875J49
Pw16

Accessible Pa&senger Transport Services Limited
otes to the Financial Statements for the Year Ended 31 March 2025
13 C#sh and casb equivaleDts
2025
2024
Cash at b￿k
Short-terni deposits
550.454
749
61262
28
551 JOJ
61290
14 Creditors: amounts fallltsg due within oneyeAr
2025
2024
Trade ¢reditor5
Other taxation and ￿1￿1 s¢wity
Accrnals
885590
46584
9.938
926,795
96,374
942.112
1.023,169
IS Obliggtiotts nnder It￿e$ #Dd hire purtha5e contrac
Op¢rAtiDg lease com]ttitmellts
Total minimum le&se payrnents nor￿￿lable operatin8 le&8¢s are &% follows..
2025
21124
Other
Witbin one y
380
1,212
380
1,5Y2
1.592
16 Fullds
Balanee at I
April 2024
Resollrees
eipended
Balamce 9t JI
March 2025
Ultrestrleted fun
Genernl
(86531)
2919,495
11916.771)
(83.807)
B•l•Dce At I
Aprll 2023
IneomiDg
r¢50urc
Ruourc
ewded
B#lanee at 31
M*reh 2024
Unr¢strirted fwids
32.415
1068.571)
(86.530)
Py17

Aeeo8sible Passenger Transport Service5 Limited
Notes to the Finaneial Ststements for the Ye*r Ended 31 March 2025
17 Anatysis of llet 4ssets betwew fund5
Totsl fllllds at
31 Mar¢
2025
Ujtrestrieted fuDds
GeDerxi
Deslgnated
858 J05
(94
112
936.639
(1,023,169
1.794,944
{1965.281
Curr¢Dt liabilities
Total Det￿ets
83.80
86,530
170.33
18 Related party trgns*ctio
Page 18