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 ac￿Ssible 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 OffI￿r
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 Y￿Ing 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 re￿8WIng the Charity's aims and objectives and In planning fil￿rg 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 prO￿deS 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 th￿Uld 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 Br￿On &D￿￿￿Ola￿a4ida 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 DIre￿lon$ 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(XK*mlry any suc* matters. The pr¢￿dur8s
undertaken do not provlde all the 8￿￿enCe that would bo f8qU]red in an 4udE( and con8equently I do not
express on audit opinion on th6 vtw given lry tho acCO￿t8.
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 rO￿rdS In a￿Jr￿an¢* 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 rwulreTr￿n18 of the Act
havg nol bogn mgL' or
to Th￿￿1th. In my oplnlon. attenlk*n 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 ￿M￿l 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 serVI￿S

BRECON D1AL￿-F￿oE
BALANCE SHEEf AS AT 31 IdARCH a￿5
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
S8￿92
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 kngl8za￿0

BRECON DIAL-A-RIDE
NOTESTO THE FINANCIAL STATEmE￿rs 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 pre￿ding.
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..
202￿25
2023-24
Total
Total
Office Lease
Within one year
Betyrfeen one and five years
2,462
2,462
Shop Lease
Within one year
Be￿een 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