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 ac￿Ssible 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 aC￿sS 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 SenIl￿s 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 ser￿￿5

BRECON DIAL-A-RIDE
BALANCE SHE￿AsAT31 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 Chan￿89 Act 2011.
The accounts have been P￿Pared 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 pU￿oses.
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 1￿CoMe
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
Be￿6&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