Brecon & District Dial-A-Ride Club REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Brecon and District Dial-A-Ride Club Contents Trustees, Report Independent Examiners Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
Brecon and District Dial-A-Ride Club Trustees, Report The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the Charitable Incorporated Organisation for the year ended 31 March 2025. 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, wellbeing, and independence of people with a disability of all ages (including older people) to enable them to lead normal lives. In support of this, we work to.. expand the Club's membership to reach all those people who are either currently isolated or at risk of becoming isolated improve the coverage and availability of the servi recruit, train, and support volunteers develop partnerships with colleagues in the statutory and voluntary sectors to recruit new members work with partners to promote awareness and understanding of disability. The area we cover is the most rural county in England and Wales with very limited public transport, making our sen11 a lifeline for those at risk of isolation and exdusion. Our Services We promote the independence of elderly and disabled people by enabling them to access facilities that many people take for granted such as shops, church, GPS, dentists, day centres etc. Our passengers also use the service to visit family and friends, go to the hairdresser and beautician etc. to socialise and have fun. In 2024-25, the annual Club membership cost was £12, and the maximum return fare was £8.50. The Club also has a contract with Powys County Council (until July 2025) to transport pupils with additional learning needs to local schools. Over the past year our 414 Club members (407 in 2>24) have taken 12, 107 passenger journeys (11,141 in 23-24), of which 693 were for wheelchair users (665 in 23-24) and another 189 required the tail lift (249 in 23-24). All the Club's minibuses are fully accessible to people with a disability (meeting National Disabled Persons Transport Advisory Committee standards), and all comply with legislation concerning seatbelts and safety equipment. The Club is also a member of MIDAS (the Minibus Driver Awareness Scheme). Managed by the Community Transport Association, MIDAS is designed to make appropriate assessment, training, and accreditation available to minibus drivers. The Club has 5 fully equipped wheelchair acSsible minibuses (down from 6 in 2023-24), each fitted with tail lifts and able to carry between 8- 12 passengers. Fundraising continues to purchase a replacement bus.
Values and Principles of Service Delivery We believe that.. Everyone has a fundamental right to respect as a unique individual. regardless of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, ra, religion or belief, sex or sexual orientation or contribution to society. Everyone should have the opportunity to live an fulfilling life in the community, with dignity and the right to self-determination. Structure, Governance and Management The Trustee Board meets monthly and is responsible for the effective management of the financial and human resources of the Club. The Club's full-time General Manager is responsible for all aspects of management and service delivery, including co-ordination and support of the dedicated and hard-working staff team: Administration OffIr Booking Clerk Crickhowell Service Co-ordinator Volunteer Co-ordinator (April to Sept 2024) 6 Drivers (1 term-time only) 2 Escorts (term-time only) We are also fortunate to have 8 volunteer drivers who give up their time to support others, and we are grateful to them. Funding We are grateful for continued annual core funding from the local authorities.. a. Powys County Council.. £16,324.70 b. Powys Local Health Board.. £1600.00 Fundraising Fundraising is an increasingly essential activity for the Club, and we are grateful for all donations, legacies and grant awards. To reduce the impacts of the rising costs of living (particularly in relation to employment, fuel, vehicle repairs and energy) efforts are made continually to redu running costs and ensure that the most cost-effective contracts are sought. We are immensely grateful to the dedicated and hard-working volunteers who manage our popular Charity Shop on the corner of The Struet and Castle Street in Brecon - and to the people of Brecon who support it so loyally. Income generated is crucial and ntral to the ongoing operation of the service. Plans for 2025-26 We know that there are individuals living within our area who cannot access the limited public transport there is who would benefit from using our service. combatting loneliness and isolation. Key priorities are to.. Review and update our website Finalise and distribute our new promotion leaflet Increase fundraising activities and efforts Identify and work with partners to reach potential users Recruit, train and support more volunteers to support Servi delivery Explore and trial ways of helping members to build sufficient Confiden to use the service- for example, by offering more social trips.
We wlll also: cuitinue to review our policy framework and way3 of YIng to ensure that they m88t b88t practlce standards and result In good governance. (illnUe to se&k additional Trustees fr(m across the sarvlce area. RvJorvos Pollcy The Trustees confirm that they have referred to the Charlty Commission's general guldanca on publlc benefit when re8WIng the Charity's aims and objectives and In planning filrg activiti8s. Th8 policy of Éhe Club is to aim for six months, reserves but are currentty below this level and are taking stsps to Increase thls (should the Club exporfence a financlal crfsls, thls prOdeS sufflciant ttme to generate emergency fundiryJ or, rf this is not possible, plan to reduce the Club's commltrnents). At 31 March 2025. the Club's unrestricted reserves amounted to £109.352. Thank8 The Club r8fi8s on th8 g8n8rosity and support of many local people and ganIsations. W8 thUld like to reiterate our heartfelt gratltude to: The Dial a Ride stsff team and our volunteers The chaiity shop volunteers and all our loyal (XLStorners and donors Our Trustees All our fund8rs Trustees 2024-2025 Bart)ara Anglezark8 Davld Grant (appoint8d Jan 25) Angela Hill Pétér Jones Shella Lewis Jennifer Smlth Principal OfflGe Offlc8 151, Plas Y Ffynnon, Cambrian Way, Bre, P(VYS LD8 7HP Charitable Incorporat Organisation No: 519457 Indep8nd8nt Examiner. Paul Bum811 C Managemenl S8rvices Ltd (trading name of C Mgmt. Serv[L Ltd) 69 Velindre Road Cardlff CF14 2TF The annual report was approved by the Trustees of the charty on 16th October 2025 and signed on its behalf bv: Barbara Anglezarke On behalf of Brecon and Di5tFiCt Dial a Rlde Club Trustees
BRECON DIAL4411DE INDEPENDFNT EXAkllNElfS REPORTTO THE TRUrnS UNALHXTED FWANC14L STATEMETr OF BRECIX4 & DISTRicf DIAL4411DE CLU8 FOR THE YEAR ENDED 31 MARCH 2ff I r8Wt on tha accounts of BrOn &DOlaa4ida Club fur th&year jed 31 Marth 2025 setout on P8ges 1210 18. Re8PECTIVE RE8Pth48DIWIE8 OF TrUSTEes AND INDEPENDENT EXAMINBi As the chartvs Irustees you are responslble for the preparatlon ofthe atxounts. you o)nslderth8t th8 audii requlrement of sectlon 144(2) of the Charltle¥ Act 2011(the Ac) dogs not apply and that an Indepandent examlnatlon Is nwjed. It Is my re8ponslblMy to examlno ts accou#s urKler saction 145 of the Ac( to follow thè prttgdures laid (k)wn in Ihe G8noral Drgctions gIV ty the Charjty Commlsston under Secti 145{5Xb) of the Acl, and to state wh8ther partlcular matters have CA)trI my att8nlion. 8A818 OF INDEPENDENf EXAMINEifs sfAIEMEiir My examlnatlon was cartled out In accthkn YAththoGeneral DIrelon$ given by tho Charity CommIss1. An axamlnadon Includes a review ofthe accounting records kept by thadty and a o)mparlson of tha ace4Junts presented vAth th088 records. tt 8180 Includas (Jnslderdlion of any unusual It8m5 or d18cloBureg th8 a¢LYJunts and $egklng gxplanallons from you tru8leo8 C(XKmlry any suc matters. The pr¢dur8s undertaken do not provlde all the 8enCe that would bo f8qU]red in an 4udE( and con8equently I do not express on audit opinion on th6 vtw given lry tho acCOt8. In connection wlth my examination. no matter has come to my atonlkn: 1) Ich glv8s mè réasonabl8 b8l&v8 that in materfal ra6 tha requlrements: to k88pproper 8co)unb'w rOrdS In aJran¢ wilh 5etliDn 130 ofthe Act: and to pr8par8 acwjnts whith a[d with Ihe accounttng rg(y)rds and to wmpEy wilh Ihg aCLX)unttng rwulreTrn18 of the Act havg nol bogn mgL' or to Th1th. In my oplnlon. attenlkn should ba drawn In order to enable a pff4)er undarstandkng of tho accounts to be reached. Paul Burnell ACMI For and cn behalf of.. C Management Servi(w (Irading name of C Ml Servi(x Ltd) 69 Velindre Road Cardlff CF14 2TF 16th October 2026
BRECON DIAL-A-RIDE STATEMENT OF FINANCIAL ACTIVMES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Funds Restricted Funds 202*25 Total 2023-24 Total Notes Incoming sOUrceS Charitable Activities Donations Grants Other Trading Activities Interest 91.795 22,755 28,366 84,153 2.080 229,149 91,795 22,755 28,366 84,153 2,080 229,149 81,300 22,635 27,451 92,593 804 Totsl incoming resources 224,783 Resources expended Grant Expenditure Administration Charitable Donations Vehicle Expenses Office Expenses Staff Other Trading Aclivities Totsl resources expended 20,576 20,576 26,188 40,835 20,492 163,275 21.647 266,825 40,835 20,492 163,275 21,647 266,825 33,667 22,797 163,004 20,085 265,741 Net incomlngl(outgoingl resources before transfers (37.676) (37,676} (40,958) Gain on Disposal (2,877) {2,877} Transfer between funds Net Incomlnglloutgolng) resources for the year 140,553) 140.553) (40,958) Total funds brought forward 149.905 30 149,935 190,893 Totsl funds carried forward 109,352 30 109,382 149,935 The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared. All the above amounts relate to continuing serVIS
BRECON D1AL-FoE BALANCE SHEEf AS AT 31 IdARCH a5 31 Marrh 25 31 Mar¢h 24 Currnnt A860ts Cash at bank and In hand A(xounts Racelvatle PrepayThents Total Currvnt Asmts 50,97e 11,878 5,15S TI,402 8.018 S892 Curront UablllOe8 Credltor amounts falling due withln one year (5.000) (4,651} Net Currnnt Ass•ts 53.992 71751 Hxad A888ts Tanglbl8 A888t8 Investrnents 11 55,390 Tl,184 Total A880t•1oM Current Llabiuu 109.382 149,935 Non.'Curr•nt Uablllllès CrBdltor amounts falllng dug after mor8 than one yèar Not assets 109.382 149,935 Funds Restrlctgd FLmd5 Unrestri¢t8d FundB 12 13 30 149,905 109.352 109.382 Total fvnds 149.936 Notes In the followlng p8gesform part of these arxounts Approved by the Trustses on 16th October 2025 and slwl ¢)n thelr behaff EftJ(Ath tyifv- 6arbara kngl8za0
BRECON DIAL-A-RIDE NOTESTO THE FINANCIAL STATEmErs FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the year preding. 1.1. Basis of Preparation The financial statements have been prepared in accordance wth Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable In the UKand Republic of Ireland (FRS 102} {effective 1 January 2015) - (Charities SORP (FRS 102); andthe Charities Act 2011. The accounts have been prepared on an accrual's basis. 1.2. Going Concern The trustees consider that there are no materlal uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. 1.3. Cashflow The charity has taken advantage of the exemption in FRSI from the requirement to produce a ¢ashflow statement because it is a small charity. 1.4. Fund Accounting Funds held by the charity are eilher. Unrestricted Funds - these are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees. Designated Funds - these are funds set aside by the trustees out of unrestricted general funds for a specific future purpose or projects Restricted Funds. these are funds that Can only be used for particular restricted purposes within the objects of the charity. Restrictions artse when specified bythe donor or when funds are raised for particular restricted purposes. Further explanation ofthe nature and purpose of each fundls induded in the notes to the financial statements. 1.5. Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific polices are applied to particular categories of income= 1. Voluntary income is received by way of grants. donations and gifts and is included In ftjll in the slatement of financial activities when receivable. 2. Donated services and facilities are included atthe value to the charity where this can be quantified. The value of services provided by volunteers has not been Included. 3. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Other grants, including grants for the purchase of fixed assets. are recognised infull inthe statement of financial activities in the year in which they are receivable. 4. Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or propety transferred and the amount involved can be quantified
BRECON DIAL-A-RIDE 1.6. Resources expended Expenditure Is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Fundraising Costs comprise the costs associated with attracting voluntary income. Vehicle Expenses comprises those costs incurred by the charity in the delivery of its activities and services for its benefiaaries. It includes both costs that can be allocated directly to such activilies and those costs of as indirect nature necessary to support them. Administration, Office and G0Veman costs include those associated with organising the activities of the charity and with meeting the constitutionaland statutory requirements of the charity and include accountancy fees, costs relating to the strategic development of the charity, management of assets and organisational administration. The charity operates a defined contribution pension scherne. Contributions are charged in the statement of financial.activities as they become payable in accordance with the rules of the scheme. 1.7. Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore It meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation In respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such Income 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 recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is provided on tangible fixed assels so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset class Fixtures and frttings Motor vehicles Leasehold improvements Depredation method and rate 250h Straight Line (4 Years) 250k Reducing Balance Over the term of the lease In¢ome= Charitable Activities Unrestricted Funds Restricted Funds 2024-25 Total 2023-24 Total Fares 86,599 5,196 91,795 86,599 5,196 91,795 76,161 5,139 81.300 Membership Subscriptions Total
BRECON DIAL-A-RIDE Income: Donations & Legacies Unrestricted Funds Restricted Funds 2024-25 Total 2023-24 Total Donations from Individuals Donations from Organisations Gift Aid 12,120 6.825 1.577 12.120 6,825 1,577 8,017 13,795 Fundraising Events Total 823 22,755 22,755 22,635 Income: Grant Income Unrestricted Restricted Funds Funds 2024-25 Total 2023-24 Total Powys County Council Powys Teaching Health Board National Grid Community Matters Total 26,766 1.6(X) 26,766 1,600 26,091 1,360 28,366 28,366 27,451 Income: Other Trading Activiiies Unrestricted Funds Restricted Funds 2024-25 Total 2023-24 Total Shop Income 200 Club Lottery Rag Collection Other Income 81,634 1,875 633 81,634 1,875 633 90,076 1,413 1,086 18 Totsl 84.153 84,153 92,593 Expenditu. Vehicle Expenses Unrestricted Funds Restricted Funds 2024-25 Total 2023-24 Totsl Servicing Insurance Diesel Lift Maintenance 4,760 6.082 14,730 1,343 1,158 10,990 4,760 6,082 14,730 1,343 1.158 10.990 5,778 14,820 580 846 5,499 Tyres Repairs Other Vehicle Costs Total 40.835 40,835 33,667
BRECON DIAL-A-RIDE Expenditure: Other Trading Activities Unrestricted Funds Restricted Funds 2024-25 Total 2023-24 Total 200 Lottery Club Wnners Shop Costs Total 1,225 20,422 21,647 1,225 20.422 21,647 1,050 19,035 20,085 Expenditure: Staff Costs Unrestricted Restricted 2024-25 Total 2023-24 Total Funds Funds Salaries 160.969 1,885 249 160.969 1,885 249 158,882 1,509 1,992 621 Pension ContribLrtions Travel & Training Other 172 172 Total 163,275 163,275 163,004 No employee received emoluments of more than £60,000 {2024: none) Transactions with Trustees There were no transactions with the Trustees during the year 10. Operating Lease Commitments The charity has operating leases. The minimum amount payable in respect of this lease Is as follows.. 20225 2023-24 Total Total Office Lease Within one year Betyrfeen one and five years 2,462 2,462 Shop Lease Within one year Beeen one and five years 12.000 12,000 12,000 12,OC() Photocopier Lease Within one year Between one and five years 515 515 515 515
BRECON DIAL-A-RIDE 11. Tangible Fixed Assets Computer & Office Equipment Vehicles Leasehold Improvements Total Cost At 1 April 2024 Additions Disposals At 31 March 2025 1,631 192 170,192 9,782 181,605 192 20,250 161,547 20.250 149,942 1.823 9,782 Depreciation At 1 April 2024 Additions Disposals At 31 March 2025 (1,091) (507) (101,096) (16.923) 16,873 (101,146) 12,234) 11,179) {104,4211 (18,6091 16,873 (106,157) (1,598) 13,413) Net book values At 1 April 2024 69,096 7,548 77.184 At 31 March 2025 225 48.796 6,369 55,390 12. Restricted Funds st At 1 April 2024 £ Incoming Resources Outgoing Resources st At 31 March 2025 Transfers Douglas Arter Foundation 30 30 30 30 Douglas Arter Foundation Purchase of vtheelchair damps 13. Unrestricted Funds st At 1 April 2024 £ Incoming Resources Outgoing Resources st At 31 March 2025 Transfers Unrestricted Funds 149,905 149.905 229.149 229,149 266,825 1266,825) 2,877 {2,877) 109,352 109,352