Brecon & District Dial-A-Ride Club REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Brecon and District Dial-A-Ride Club Contents Trustaes, Report Ind8pendent Examiners Report statement of Financial Activities Balance Sheet Notes to the Financial Statements
Brecon and District Dial-A.Ride Club Trustees, Raport The Trustees. who are directors for the purposes of company law, present the annual report together with the flnancial statements of the Charitable Incorporated Organisation for the year ended 31 March 2024. The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Our Charitable Objects Providing a much-needed local door to door transport service in and around Brecon, Crickhowell, Sennybridge and Talgarth since 1977, the Club's core Object is to promote the health, wellbelng, and independence of people wtth a dlsability of all ages (including older people) to enable them to lead normal lives. In support of this, we work to.. expand the Club's membershlp to r8ach all those people who are either currently isolated or at risk of becoming isolated Improve th8 coverag@ and availability of the servl recruit, train. and support volunteers develop partnerships with colleaguas in the statutory and voluntary sectors to recruit new memberg work with partners to promote awareness and understanding of disability. The County of Powys in whlch we work is very rural wtth very limited public transport, making our servic8 a lifeline for those at risk of isolation and exclusion. Our Services We promote the independence of elderly and disabled people by @nabling them to access facilÉties that many people take for granted such as shops, church, GPS, dentists, day centres etc. Our passengers also use the seNice to visit family and friends, go to the hairdresser and beautician etc. to socialise and have fun. Annual Club membership is currently £12, and the maximum return fare is £8.50. The Club also has a contract with Powys County Council (until July 2025) to tmnsport pupils with additional learning n8eds to local schools. Over the past year our 407 Club rnembers have taken 11,141 passenger journeys (9,959 in 22-231, of which 665 were for wheelchair users (543 in 22-23) and another 249 required the tail lift (528 In 22-23). This level of serviGe is still significantly reduced in comparison with pre Covid times but is slowly increaslng. All the Club's minibuses are fully acSsible to people with a disability (meeting National Disabled Persons Transport Advisory Commrttee standards), and all comply with legislation concerning seatbelts and safety equipment. The Club also a member of MIDAS (the Minibus Driver Awareness Scheme). Managed by the Community Transport Association, MIDAS is d6signed to make appropriat6 assessment, training, and accreditation available to minibus drtvers. The Club has 6 fully equipped wheelchair accessible minibuses, each fitted with a tsil lift for safe aCsS for wheelchairs or persons unabl8 to 8nter the vehlcle vi8 St8ps and have betwe&n 8 and 12 passenger seats. One vehicle was replaced in June 2023. Values and Principl8s of Servlca Dellvory We believe that: Everyone has a fundamental right to resp8Ct as a unique indlvidual, regardless of age, dlsability, gender reassignrnent, marriage and civil partnership, pregnancy and maternity, race, religion or bellef. sex or sexual orientation or contribution to society.
Everyone should have the opportunlty to Ilve an ordlnary life In th6 comrnunity, with dignity, the right to self-detemiinatlon and the right to take responsibility for their own lives. Structure, GovemanGe and Management The Trustee Board meets monthly and is responsible for the effective management of Éhe financial and human resources of th6 Club. The Club's full-tim8 General Manager is r6sponsible for all aspects of management and service delivery, Including co-ordination and support of the staff team: Administration Officer Booking Clerk CriGkhowell SeNice Co-ordinator 6 Drivers (2 term-time only) 2 Escorts (term-time only) Volunteer Co-ordinator The Club depends on the hard work and dedication of its staff and committed volunteers and Trustees are grateful for this. This year. we have ensured that all staff are paid at Real Living Wage levels. This is the UK wage rate based on the cost of living and is voluntarily paid by over 15,000 UK organisations and buslnesses who believe that their staff deserve a wage which meets everyday needs. Fundlng We are grateful for continu8d annual core fundlng frorn the local authorities: a. Powys Counly Council £14,779 b. Powys Local Health Board £1,360 Fundraislng Our popular charity shop on the corner of The Struet and Castle Street in Brecon continues to go from strength to strength and is testament to its dedicated and hard-working team of volunteers. A Volunteer Co-ordinator was appointed in March 2024 to provide overall management and support for all our volunteers. We very much appreciate the loyalty of our customers and the generosity of the donations received from local people. The incorne generated enabled the Club to buy a new minibus during the year. A Renault Master minibus was delivered in June 2023 to continue wlth upgradlng the fleet, this helps keep maintenance costs down, the vehicle was again sign written with a note of thanks to the volunteers and Gustomers of the shop. Plans for 2024-25 We know that there are individuals living within our area who cannot access the limited public transport availabl8 and who would benefit from using our service, combatting loneliness and isolation. Key priorities are to: Develop an acUve publicity and promotion plan Identify and work wrth partners to reach potential users Further incr6ase our membership and regular use Explore and trial ways of helping members to build sufficient confidence to return to using the service. We will also: continue to review our policy framework and ways of working to ensure that they meet best practic8 standards and result in good governance. undertake fundraising events to support expanded services continu@ to S88k additional Trustees from across the service area. continue to recruit, train and support volunt88rs.
R8s6rv6s Pollcy The Trustees confirm that they have referred to the ChariÉy Commission's general guidance on public benefit when reviewing the Charlty's aims and objectives and in planning future actlvltles. The policy of the Club is to retain sufficient reserves to enable it to run for six months or longer. Should the Club experiencé a financial crisis, this provides sufficient time to generate emergency funding or, if this is not posslble. plan to reduce the Club's cornmitments. At 31 March 2024, the Club's unrestricted r8serves amounted to £149,905. Thanks The Club relies on the generosity and support of many local p8op16 and organisations. We would Ilke to r8iterat6 our heartfelt gratltude to: Tho Dial a Ride staff team 8nd our volunteers The charity shop volunteers and all our loyal customers and donors Our Trustees particularly Steve Vaughan who left the Trustee board this year after many years and worklng tirelessly to prepare our appllcatlon for CIO status as well as updating many of our politty documents All our funders Trustees 2023-2024 Barbara Anglezarke Margaret Bev8n (reslgned Nov 23) Angela Hill Peter Jones Sheila Lewis (appointed Sgp 23) Jennifer Smith Stev8 Vaughan (resigned Aug 23) PrinGipal Office office 151, Plas Y Ffynnon, Cambrian Way, Brecon, Powys LD3 7HP Charitable Incorporated Organisation No: 519457 Independent Examiner: Paul Burnell C Management Services Ltd (trading name of C Mgnt SenIls Ltd) 69 Velindre Road Cardiff CF14 2TF The annual report was approved by the Truslees of the charity on 25th September 2024 and signed on its behalf by: Barbara Anglezarke On behalf of Brecon and District Dial a Ride Club Trustees
BRECON DIAL4.RIDE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF BRECON & DISTRICT DIAL-A-RIDE CLUB FOR THE YEAR ENDED 31 MARCH 2024 I report on the accounts of Brocon & Dlstrlct Dlal-a-Rld8 Club for the year ended 31 March 2024 Set out on pages 12to 18. RESPECTIVE RESPONSIBILfflES OF TRUSTEES AND INDEPENDENT EXAMINER As the charity's trustees you arg responsible for the prgparation oftha accounts, you conslder that the audit requirement of section 144<21 of th8 Charities Act 2011 (the Aot) do8s not apply and that an Independent examinallon is needed. It Is my responslbllity lo examine the accounts under section 145 of the Act, to follow tha procedures laid down in the G8neral Dirgctlons glven by tha Charity Commlssion under section 145(5)(bl of the Aot, and lo stat8 whelhgr particular matters hav8 mOt0 my attanlion. BASIS OF INDEPENDENT EXAWtINER'S STATEMENT My examlnatlon was carrled out In accordance wllh the General Dlrections gtven by the Charity Commisslon. An èxamlnatlon Includes a r8vl8w of the accoLEntlng racords kapt by tha charfty and a comparlson of the accounts presented with thos8 records.11 also Includes coNsid8ration of any unusual It8ms or disclosur8s In the accounts and seeking explanations from you as trustees concernlng any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and Gonsequently I do not express an audit opinion on the view given by the accounts. In connection with my examination. no matter has come to my attention: which gives me reasonablg cause to believe that in any material respect the requirem8nts, to keep proper accountlng records In accordance wlth sectlon 130 of theAcL and to prepare accounts which accord with the accounting records and to cnmply with the accounting requirements of the Act hav8 nDt been met" or 21 lo which, in my opinion, attention should be drawn in order to enable a prop6r understandlng of the account5 to be reached. Paul Burnell ACMI For and on behalf of- C Managem8nt Setvlcas (trading nam8 of C Mgmnt Servlces Ltd) 69 Velindra Road Cardiff CF14 2TF 25th September 2024
BREGON DIAL-A-RIDE STATEMENf OF FNANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Funds Restrlcted Funds 2023-24 Total 2022-23 Totsl Netes Incomlng resources Charilable Activlties Donations Grants other Trading Activities Interest 81,300 22,635 27,451 92,593 804 81,300 22,635 27,451 92,593 804 67,249 18,347 20,397 114,844 257 Total incoming resourcos 224,783 224,783 221,094 Resource5 expended Grant Exp8nditure Administration Charitable Donations Vehiclè Expenses Office Expénses Staff other Trading Acliwties Total resources expended 26.188 26,188 15,532 33,667 22.555 163.004 20,085 265,499 33,667 22.797 1,004 20,085 265,741 33A44 17,448 119,087 35,242 221,753 242 242 Net Incomlngl(outgolng} ourc8s befrjre transfe[8 (40.716) {242) {40,958) {659) Gain on Disposal 5,250 Transfer between funds Net Incomlngl(outgolng} resources for the year {40,716) (242) (40,958) 4,594 Total fvnds brought forward 190,621 272 190,893 186.302 Total funds carrièd forward 149,905 30 149,935 190,893 The statement of financial acttvities Includes all gains and105se$ 111 the year and therefore a 8eparate statement of total reoognised gains and losses has iiot been prepared. Allthe above amounts relate to ¢ontlnulng ser5
BRECON DIAL-A-RIDE BALANCE SHEAsAT31 MARCH 2024 31 March 24 31 March 23 Notes Currant Assets Cash at bank and in hand Accounts Receivable Prepayments Total Currant As88ts 60,369 131,874 40 7,082 11,878 5,155 77,402 138,996 Current Liabilitie5 Creditor amounts falling due within one year (4,6511 (8,227) Ngt Currant As88is 72.751 130,769 Flxed Asset$ Tangibl8 Assets Investments 11 77,184 60,124 Total Assèts 188s Curront Llabllltl88 149,935 190,893 Non-current Liabllitios Creditor amounts f811ing due after more than one year Net assets 149,935 190,893 Funds R8stricted Funds Unrestricted Funds 12 13 30 149,905 272 190,621 Total funds 149.93S 190,893 Not@s in the followlng p8gas form part of th888 accounts Approved by the Trustees on 25th September 2024 and signod on their beh81F 3arbara Anglezarke
BRECON DIAL-A-RIDE NOTESTO THE HNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting Policies Th8 principal accounting poficies are 8ummarised b81ow. The accounting policies have been appli8d conslsttsntly throughout the year and the year preceding. 1.1. Bas18 ol Preparatlon Tha flnancial stateménts hava baen prepared in accordanc8 wlth Accountirig and Reporting by Charitia&'. Statement of Recommended Practlce applicable to charities preparing their accounts In accordarrce with the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Iroland (FRS 1021 (effectlve 1 January 2015)- ICharltl&s SOFIP (FRS 102),, and the Chan89 Act 2011. The accounts have been PPared on an accrual's basts. 1.2. Golng Concern The trustees ¢on*der that thero are no matgrlal uncertainties about the charity's abllily to conttnug as a golng concern nor any signiflcaftt ar8as of uncertalnly th81 aff8ct tt)e carrylng valu8 of a888t$ hekl by th8 charity. 1.3. Cashflow The charity has lak8n advantage of the exemption itt FRSI from the requirement to produc8 a ceshflow stat8m8nt b&)cau88 it is a sm811 charity. 1.4 Fund AcGountlng Funds held by the charity are eithDr. Unrestricted Funds - these are funds which can be used In accordance with the charivs objectives, at tho discretion of th& trustees. Daglgnattd Funds - these are funds s8t aside by the trustees out of uniestricted gen8ral funds for a specific future purpose or projects Res(ri¢ted Funds. thes8 aré funds that can only be used for partlcular restricted purposas wlthln the objects of the Charity, Restrictions arise when speclfied bythe donor or when funds are ralsed for particular restrlcted purposes. Further explanation of the nature and purpo$9 of 8ach fund Is included in tha notas to th8 fln8n¢lal statements. 1.5. Incomlng rasources All Incoming resources are Included In the statement of financial activities whan ths charlty Is entitled to the Income and the amount can be quantiried with reasonable accuracy. The following specrfic polices ar6 applied to particular categoFFes of incom8: l. Voluntary income is received by way of grants, donations and gifts and is included In full in the statem&nt of financial activities when recelvable. 2. Donated services and facilitie8 are included at the valueto the charity where this Can be quantified. The value of serviGes provided by voluntears has not been Included. 3. Grants where etitlllement Is not condltlonal on the d&llv6ry of a speclfic performance by thè charity, are recognised when tho charÉty be¢ome8 unconditionally entitled to Ilie grant. Other grants, Includlng grants forthe purchase of flxed assets, are recognls¥d InftJSlln-the statement - of financial activities in the year in which thay are receivable. 4. Legacies are included when the charlty is advised by the personal representative of an estate that payment will be made t)r propety transferred and the amount involved can bo quantlflod
BRECON DIALA.RIDE 1.6. Resourcès Bxpendèd Expendlturg Is recognisad on an a¢¢rual basis as a liability is incurred, Expenditure include8 any VAT whlch cannot be fully retsovered and is reported as part of the expenditure to which it relates. Fundralslng Costs comprlse the costs ag3oclated with attracting voluntary Incom8. Vehicle Expenses comprisesthose costs incurred by the charity in the dallvgry of its activitie$ and services for its beneficiaries. It includes both costs that Can be Éllo¢ated directly to such activiti8s and those costs of a8 indirect natur8 n8C8ssary to support th8m. Administration, Office and Govemanca costs include thosg associated wlth organislng the activities of the charity and with meeting tha constitution81 and statutory requlrements of the charlty and Includ8 accountancy fess, costs relating to the strateglc developmenl of the charity, management of assets and organlsational adminislrafion. The charlty operates a deflned contrlbutlon pension scheme. Contrlbutlons are charged in th& statement of flnancial.activities as Ihey become payable in accordanc6 with the rulgs of Ihe scheme. 1.7. Taxation The charity is considered to pass the t8sIs s8t out in Paragraph 1 SchaduSe 6 of the Finance Act 2010 and therefore11 meets the definition of a ch8ritable company for UK corporatlon tax pUoses. Accordingly, the charity is potentially exempt from taxation In resp8ct of income or ¢apital gains received within categories covered by Chapt8r 3 Part 11 of the Corporatlon Tax Act 2010 or SecJon 256 of Ihe Taxation of Chargeable Gains Act 1992, to tt)g extent Ihat such Incom6 or gains are applied exclusively to charitable purposes. 1.8. Tanglble fixed assets and depreciation Individual fixed assets costing £500.00 or more are initially r8cord&d al cost,18ss any subsequent accumulated d8precialton and subsequent accumulatod impairment losses. Depreciation isprowded on tanglble fixed assets so as to write off the cost orvaluatlon, Isss any estimatad rgsidual valua, ovarthair axpacted useful economic life as follows- Asset cla65 Fixtures and fittings Motor vehicles Leasehold improvement6 Dèpredation method and rate 25D/D Straight LinG14 Year$) 250k Reduclng Balance Over the term of the lease Income: Charitsbla Activities Unrestrlctad Funds Restricted Fund8 202344 Tolal 2022-23 Total Fares M8mbership Subscrlptions Total 76,181 5,139 81,300 76,161 5,139 81,300 62.889 4,560 67,249
BRECON D[AL.RIDE Income: Donatlons & Logacles Unrestricted Funds Restrlctéd Funds 2023-24 Total 2022.23 Total Donations from Individuals Donations from Oryanisations Fundralsing Evgnts Total 8,017 13.795 823 22,635 8,017 13,795 823 22,635 8,236 10,005 106 18,347 Income: Grant Income Unrestrfcted R8sfrlctod Funds Fund$ 2023Q4 Total 2022-23 Total Powys Ctrunty Councll Powys Teachi ng Health Board Natlonal Grfd Communlty fvlatte Total 26,091 1,360 26,091 1,3eo 18,037 1.360 1,000 20,397 27,451 27,451 In¢orne: Other Trading Activities UnrestrlGted Restrlcted Funds Funds 2023.24 Total 202243 Total Shop 1CoMe 200 Club Lottery Rag Collection Other Income Total 90.076 1,413 1.088 18 92,593 90,076 1,413 1,086 18 91593 111,248 1,792 1,804 114844 Expenditure.. Vehicle ExpensBS UnrBstrioted Fun(ts Rostrlcted Funds 2023.24 Tot 2022-23 Total Servlcing InsLiran¢e Di8s81 Lift Maintenance 3.644 5.778 14.820 580 3.644 5,778 14,820 580 3,987 3,882 16,001 1,244 1,115 6.325 910 33,444 Tyws Repairs other Vèhlcla Costs 846 5,499 5,499 Total 33,667 33,667
8RECON DIAL.RjDE Expenditure.. Other Trading Activlties Unrestrfcted Funds R8strlct8d Funds 202344 Total 2022-23 Total 200 Lottory Club Wnners ShcF Costs Total 1.050 19,035 20,085 1,050 19,035 20,085 1,375 33.867 35,242 Exp#ndlluro', Staff Costs Unrestrlcted Funds R8strlct0d Funds 2023-24 Total 2021 43 Total Salaries 158.882 158,882 1.509 1,992 621 163,004 117,808 1,221 58 Pension Conlribulons 1,509 1,992 621 Travel & Training othar Tot 163,004 119,087 No employee recelved emoluments of more than £60,000 {2023', none) Transactions wlth Tru¥t985 There were no Iransactions with the Truste85 during the year 10. Operating Lease Commitments Tho Gharity has operating leases. The minimum amount payable In respect of thls lease Is a5 follows.. 2023-24 Total 2022-23 Total 2,462 Offlce Lease wtthin one year 3elween one and five years 2.462 shop Lease Within one year Be6&n onè and five years 12,000 12.000 12,000 12,000 Photocopler Lea$e Within one yaar B8twe8n one and five years 515 515 515 515
BRECON DIAL-A-RIDE 11. Tanglble Fixad Assot Computer & OfflGe Equlpment Vehlcles Lgasehold Improvements Total Cost At 1 April 2023 Additions Disposa]8 At 31 March 2024 1,392 239 132,197 37,995 8,257 1.525 141,84 39.759 1,631 170,192 9,782 181,605 Depr8ciatlon At 1 April 2023 Addltlons Dtsposals At 31 March 2024 (643> (448) {80,176) {20,521) (904) 11,330) {81,722} {22,699) (1,091) (101.096) 12,234) (104,421) N8t book values At l Aprfl 2023 749 52,022 7,353 60,124 At 31 March 2024 540 69.096 7,548 77.184 12. Restrfcted Funds At 1st Aprll 2023 £ Incomlng Resources Outgolng Resources At 31st March 2024 Transfer8 Brecon Council Dauglas Arter FoundatÈon 242 30 272 (242) 30 30 (242) Brecon Council Douglas Arter Foundation Contribution towards th8 purchas6 of fire prevention equipment Purchase of wheelchair clarnps 13. Unrestrictgd Funds At 151 Aprll 2023 £ Incoming Resources Outgolng Resources Transfors 2024 Unreslricted Funds 190,621 190,621 224.783 224,783 265,499 {265A99) 149,905 149,905