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AN AAB GROUP COMPANY
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Newry & Mourne Community Transport
(a company limited by guarantee)
Directors. report and Financial Statements
For year ended 31 March 2023
Company Number: N1066215
AWARD WINNING ADVICE...
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NEWRY & MOURNE COMMUNITYTRANSPORT
(company limited by guarantee)
Dlrectors. Report and Flnanclal Statement
For year ended 31 March 2023
Contents
Information Page
Directors, trrustees,) Report
Independent Auditorfs Report to the members
ststement of Financial Activities
8-11
12
Balance Sheet
13
Notes to the Financial Statements
14-18

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
Informatlon
Billy Davis (Chairperson)
Richard Forsythe (WLce Chairperson)
Raymond Jackson (Treasurer)
Brian Quinn (Deceased)
Denise McLoughlin
Robert Dalzell- Appointed 27 June 2022
Secretsry
Brian Groves
Company Number
N1066215
Charlty Number
NIC102689
Reglst•r•d Offlce
Unit 14
ITEC Business Park
52 Armagh Road
Newry
BT35 6DN
Reglstered Auditors
FPM Accountants Limited
DromaLane Mill
The Quays
Newry
Co Down
BT35 8QS
Bankers
Bank of Ireland
Trevor Hill
Newry
Co Down
BT34 IDN

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
DIRECTORS, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The directors under the provisions of the Companies Act 2006, submit their annual report and the
audited financial statements for the year ended 31 March 2023. The directors have adopted the
provisions of the Companies Act 2006, in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to Charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective
l January 20191 (Charities SORP (FRS 102)) and Charities Act (Northern Ireland) 2008 in preparing the
annual report and financial statements of the charity.
Princlpal ActlvltLe5
Newry & Mourne Community Transport is a not-for-profit Community Transport organisation. Its
primary functions are to provide Group Hire services to formally constituted community groups and
voluntary Organ￿ationS and accessible Door-to-Door services to individuals. Newry & Mourne
Community Transport area of benefit is the rural electoral wards of Newry, Mourne & Down District
Council Area.
Reference and AdminlstratLve Information
Dlrectors
Billy Davis (Chairperson)
Richard Forsythe (Vice Chairperson)
Raymond Jackson (Treasurer)
Brian Quinn (Deceased)
Denise McLoughlin
Robert DalzeLI- Appointed 27 June 2022
Company Secretsry
Brian Groves
Structure. Management and Governance
Newry & Mourne Community Transport is a company limited by guarantee and does not have a share
capitaL It is governed by a memorandum and articles of association and the liability of each member
is limited to an amount not exceeding £1.
Newry & Mourne Community Transport has an induction programme for new directors as part of which
they are advised of their legal responsibility, main duties and roles.
The directors have ultimate legal and financial responsibility for the affairs of Newry & Mourne
Community Transport, although the management of the organisation is undertaken by the Project
Officer and Administration Assistant who report to the Board of Directors at regular meetings. The
directors meet on monthly or bi-monthly basis.
The directors of the company at 31 March 2023, all of whom have been directors for the whole of the
period ended on that date, unless otherwise stated, are listed on the information page.

NEWRY ac MOURNE COMMUNITYTRANSPORT
(company limited by guarantee)
DIRECTORS, REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Risk
The directors have actively reviewed the major risks which the charity faces and believes that the charity
has sufficient resources in the event of adverse conditions. The directors have also examined other
business and operational risks, which the charity faces and confLrm that it ha5 established systems to
mitigate signifLcant risks.
Objedives and ActivitLes
The objective5 of Newry & Mourne Community Transport are to:
Encourage volunteering through its Dial a Lift and group hire policy where members of that
group may undertake MIDAS training to drive vehicles on their group's behalf and also by the
Dial a Lift Service funded by the Department for Infrastructure in areas of need and where
voLunteers are available.
Endeavourto nurture and develop strong partnerships with other localtransport providers from
the community, voluntary, private, statutory and local government sectors. Working in
collaboration with the Southern Area Partnerships Armagh Rural Transport and Down Annagh
Rural Transport to deliver the Dial a Lift Service for the registered members.
Focus on unemployment and training. we will market our seNices at those seeking training or
employment opportunities. Newry City is a natural hub for employment and training and we
will endeavour to identify those individuals and groups from the rural areas who require
assistance in attending educational centres and places of employment.
Give priority to groups/individuals involved in cross community activity and whose aims are to
build bridges between different faith communities and ethnic and cultural backgrounds.
Address social exclusion in the rural areas of Newry, Mourne & Down District Council Area by
providing a Dial a Lift transport service for people with reduced mobility, who are ruraiiy
isolated and/or those who are affected by povety.
Provide transportation services to individuals and groups who are based or live in a rural area
of Newry, Mourne & Down District Council Area. Eligible groups or indLVLduals must be
based/live outside the urban area as defined by the DFI Urban Disability Action Transport
Service and the activities must fall within the following categories..
(a) Education
(b) Employment
(c) Recreation
(d) Religious
(e) Training
(n Other activities of benefit.

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
DIRECTORS. REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
F(nanclal Review
The financial statements are presented in the standard fonnat required by the Statement of
Recommended Practice "Accounting and Reporting by Charities": Statement of Recommended Practice
applicable to charities preparing these accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and cover the activities of Newry & Mourne
Community Transport. The statement of f(nancial activities (SOFA) shows the gross income from all
sources and the split of activities be￿een restricted and unrestricted funds.
Newry & Moume Community Transport works in connertion with Armagh Rural Transport and Down
Armagh Rural Transport regarding delivery of RTF seNices in the southern area.
Overvlew of Performance
For the year ended 31 March 2023 Newry & Mourne Community Transport has a deficit of £28,750
compared to a surplus of £148,238 in 31 March 2022.
Incoming Resources
Total incoming resources for the year ended 31 March 2023 were £428,132 (2022: £331,543).
Reserves Pollcy
Introduction
Newry & Mourne Community Transport (NMCT) aim to provide safe, accessible, responsive and
affordable transport to members of the rural communitythereby reducing rural isolation and enhancing
access to basic services for those that do not have reasonable access to public transport or to a car or
a family member, relative or friend that has access to a car.
urrent Poli
To trade and deliver services, employ staff, rent premises, purchase / hire / lease vehicles and
equipmen( purchase goods and services- NMCT must ensure that it has sufficient resources.
Even when an organLSation operates in the most stable of environments where future income streams
and expenditure requirements can be identified there will remain an element of uncertainty as to the
absolute timing of each individual transaction and also the possibility that unforeseen expenses and
liabilities will emerge.
Against this background it is considered good practice to seek to build some financial reserves which
will allow us to meet future commitments or unforeseen expenses without a negative impact on our
ability to deliver our servlces or develop our business in the manner planned.

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
DIREcfoRS' REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
By holding rese￿eS we are able to:
l. Absorb setbacks and take advantage of change and opportunity,.
2. Demonstrate that we have thought through how we might secure our viability beyond the
immediate future and provide reliable Se￿iceS over the longer term,"
3. Demonstrate to potential funders that we are effectively managing our resources. and have
given consideration to our long-temi plans and viability.
There is no absolute level of free reserves that we as an organisation should hold but when looking at
the Level of free reserves consideration should include:
l. How secure is our present funding.
2. How long would it take to find alternative sources of funding.
3. If the organisation had to close, how long would it take to wind up in an orderly manner?
4. What costs could be involved in winding up?_ consider.
Redundancy costs
b. Other staffLng liabilities including maternity / paternity pay
Legal and accountancy costs
d. Time to expiry of lease on property, vehicles and office equipment.
As a general guide an acceptable level of free reserve might be considered to be..
l. Sufficient free reserves to provide cover for between 3 - 6 months in relation to know liabilities,.
and
2. A smaller additional provision of free reserrfes for unforeseen liabilities.
N&MCT reserves policy should be reviewed every 3 years and updated at the end of each financial year
to take account of any change in circumstance and to recalculate the percentage free reserve based on
the 31 March balance.
Newry & Mourne Community Transport had £241,239 reserves at 31 March 2023, £126,563 of which
were free reSer￿eS.
Balance Sheet
At 31 March 2023 the cash position of Newry & Mourne Community Transport showed cash in bank
and in hand of £124,268.
Grants
The directors are satisfied that the RTF and ARTS grant has been used solely for the purposes intended
and in accordance with the terms and conditions of grant.

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
DIRECTORS. REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Plans for Future Periods
The values and vision for the future for Newry & Mourne Community Transport are to strive to deliver:
(a) Accessibillty
A service available to people with a range of disabilities and/or limited mobility.
(b) Volunteering
Encourage volunteering and active citizenship through provision of group hire vehicles on a 'wLthout
driverf basis and by promoting a Community Car Scheme.
(c) Equality
Membership is open to everyone regardless of age, race, and ethnicity, religious or political beliets.
(d) Soclal Inclusion
Target individuals/groups ILVLng in marginalized circumstances and geographically deprived/isolated
areas regardless of age, ethnicLty, faith, gender etc.
(e) Taryet So¢ial Need & Inequality
Endeavour to provide transport to faciLitate training and employment opportunities we will target
areas of deprivation with onus on health, education and housing.
(n Communlty Coheslon
Promote 4nteractLVLty between different faith/cultural communities.
(g) Partnership
Ensure that we complement the work of other agencies involved in the development of rural
communities.
(h) Participation
Ensure that members. providers and users are involved in the development of the company.
(i) Dignity & respect
We will ensure that all customers, staff and volunteers are treated with dignity and respect.
ststement of directors responslbilities
The directors are responsible for preparing the financial statements in accordance with applicable law
and regulations.
Company law requires the directors, to prepare the financial ststements for each financial year. Under
that law the directors have elected to prepare the financial statements in accordance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and
applicable law), The financial statements are required by law to give a true and fair view of the state of
affairs of the company and of the surpLus or deficit of the company for that year.

NEWRY & MOURNE COMMUNITYTRANSPORT
(company limited by guarantee)
DIRECTORS, REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
In preparing these fLnancial statements, the direciors are requlred to:
Select SULtable accounting policies and then apply them consistentLy,'
Make judgements and estimated that are reasonable and pruden(
Prepare the financial statements on the going concern basls, unless it is inappropriate to
presume that the company will continue in business.
The directors are responsible for keeping proper accounting records which dlsclose with reasonable
accuracy at any time the flnancial POSLtion of the company and to enable them to ensure that the
flnanclal statements comply witli the Companles Act 2006 and all Regulations to be construed as one
wtth that Act, They are also responsible for safeguarding the assets of the company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularit(es.
Statement of dlsclosur• of informatlon to audLtors
So far as the directors are aware..
There is no relevant audit information (information needed by the company's auditors in
connection with preparing the auditors, report) of which the company's auditors are unaware,.
and
The directors have taken all the steps that they ought to have taken as directors In order to
make themselves aware of any relevant audit informatton and to establish that the company's
auditors are aware of that information.
AudLtors
The auditors, FPM Accountants Limited, have indicated their willingness to continue in offlce, and
resolution concerning thelr reappointmént wtll be proposed at the Annual General Meeting.
Speclal provlslons relating to small companles
The above report has been prepared taking advantage of the small companies exemption of Part 15 of
the Companies Act 2006.
On behalf of the board
U-Q3 .
Brian Groves
Company Secretary
Date: 14 December 2023

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AH AAB GROUP COMPANY
FPMilil !,I.COM I INFO@FPMAf4B.COM
NEWRY & MOURNE COMMUNITY TRANSPORT
(A company iimlted by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF NEWRY & MOURNE COMMUNITY TRANSPORT
Th￿ report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to
the charity's trustees those matters we are requwed to state to them in an auditors, report and for no other purpose. To
the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the
charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Oplnlon
We have audited the financial statements of Newry & Mourne Community Transport for the year ended 31 March 2023
which comprise the Statement of Financial ActiV4ties, the Statement of Total Recognsed Gains and Losses, the Balance
Sheet, the Accounting Policies and the related notes. The fLnancial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
In our opinion the fLnanC￿l 5tatements-
give a true and fair view of the company's affairs as at 31 March 2023 and of its deficit for the year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnion
We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS {UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
accounts section of our report. We are independent of the company in accordance with the ethical requirements that
are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basLS for our opinion.
Conclusions relatlng to going concern
In auditing the financial statements we have concluded that the company's use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the companls ability to continue as a
going concern for a period of at least twelve months from when the financiaL statements are authorised for use.
Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the
relevant sections of this report.
AWARD WINNING ADVICE...
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NEWRY & MOURNE COMMUNITY TRANSPORT
(A company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF NEWRY 8£ MOURNE COMMUNITY TRANSPORT
Other Information
The Board of Directors are responsible for the other information. The other information comprises the information
included in the annual report, other than the flnancial statements and our auditor's report thereon. Our opinion on
the financial statements does not cover the other information and, except to the extent otheNise explLCLtly stated in
our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial
statements, our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent with the financial statements or our knowledge obtained in the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether there is a material misstatement in the fLnancial statements or
a material misstatement of the other information. If, based on the work we have performed, we conclude that there
is a material misstatement of th￿ other information. we are required to report that fact.
We have nothing to report in thLS regard.
Opinions on other matters
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Directors, Report for the financial year for which the financial statements are
prepared is conSLStent Wlth the financial statements; and
the Directors, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are requlred to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the
audit, we have not identified material misstatements in the Directors, Report.
We have nothing to report in respect ofthe following matters wherethe InternationalAuditing Standards on Auditing
(UK) requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received,.
or
the financial statements are not in agreement with the accounting records and returns,. or
we have not received all the information and explanations we require for our audit.
Responsibilities of Directors
As explained more fully in the Directors, Report, the Directors, are responsible for the preparation of the financial
statements and for being Sat￿fied that they give a true and fair view, and for such internal control as the Directors,
determine is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, the Directors are responsible for assessing the company's ability to continue
as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the Directors either intend to close the company or to cease operations, or have no realistic
alternative but to do so.
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NEWRY 81 MOURNE COMMUNITY TRANSPORT
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF NEWRY & MOURNE COMMUNITY TRANSPORT
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
mateiial misstatement. whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with
ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, Lncluding fraud ￿ detailed below.
Enquire of management, those charged with governance around the actual and potential litigation and
claims;
Enquire of entity Staff and CoMpl￿nce functions to identify any instances of non-compliance with laws and
regulations,.
Reviewing financiaL statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations;
Performing audit work over the risk of management override of controls, including testing of journal entries
and other adjustments for appropriateness, evaluating the business rationale of significant transactions
outside the normal course of buSLness and reviewing accounting estimates for bias,.
Enquire of any results from internal audit procedures for any indications of non-compliance.
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We atso:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion,
forgery, intentional omLSSLons, misrepresentations, or the override of internal control.
Obtsin an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the companls internal control.
Evaluate the appropriateness of the accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events or
conditions that may cast significant doubt on the company's ability to continue as a going concern. If we
conclude that a material uncertainty exists, we are required to draw attention in our Auditorfs Report to the
related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence obtained up to the date of our Auditor's Report. However,
future events or conditions may cause the company to cease to continue as a going concern.
AWARD WINNING ADVICE
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NEWRY & MOURNE COMMUNITY TRANSPORT
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF NEWRY & MOURNE COMMUNITYTRANSPORT
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures,
and whether the financial statements represent the underLying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant defLCLencies in internal control that we
identify during our audit.
Lij m,"GJ...
Fearga
for and on behalf of
FPM Accountants Limited
Chartered Accountsnts and Statutory Audltors
Dromalane MilL The Quays,
Newry, Co. Down. BT35 8QS
enlor St
14 December 2023
AWARD WINNING ADVICE...
CHARTERED
ACCOUNTANTS
IRELAND
FPMXCWNTANISUIIIEI ANUBGROLIPCOMPANY
l*)." M022968 1 VATRwJ'.GB181449949 1 *3283821 FH
WIFINER
WINMEA
WIIiN£
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GwyO¥wKAPP, MKhdd F4irell KA. LE￿￿GlIntr¢cA.
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NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
Statement of f(nanclal activities {includ(ng Income and expenditure account)
For year ended 31 March 2023
DFI
Other
Unrestricted Restrlcted Restricted 2023 Mar
Funds
Funds
Funds
Total
2022 Mar
Totsl
Notes
Incomlng and endowments from:
Donations and Legacies
Charitable ActLVLties
(Generated Income)
Other
Total Incomlng resources
365.534
32,895
398.429
306.100
6,205
2.234
8,439
21,264
428.132
8,979
16,464
331.543
21,264
21.264
371.739
35.129
Resources Expended on:
Charitable activitie5
Support costs
Total resources expended
413,824
3,987
417.811
18,945
17,596
36,541
432,769
24,113
456.882
146.738
36,567
183.305
2,530
2.530
Net Incomlng (Outgolng)
before trnnsfer
Transfers to (Partner)
Movement in designated
capital reserve
Gross transfers between
funds
Net movement In funds after
transfers
18.734
46,072
1,412
28,750
148,238
18,734
46.072
(1,412)
28,750)
148.238
Total funds brought forward
at l April 2022
Total fund carried fO￿ard
at 31 March 2023
135,331
133.246
269.989
121,751
154.065
87.174
241.239
269.989
The statement of financial activities includes all gains and losses recognised in the period
All incoming resources and resources expended derive from continuing activities.
12

NEWRY& MOURNE COMMUNITYTRANSPORT
(company Ilmited by guarantee)
N1066215
Statement of financlal Posltlon
At 31 March 2023
Not•
2023
2022
. Tangible Flxed Assets
Tangible Fixed Assets
114,676
134,463
Current Assets
Other Oebtor5
Cash at Bank and in Hand
7,069
124,268
131,337
20,173
124,259
144,432
Llab(Iltles faulng due w(thln one
year
4,774
8,906
Net Current Assets
126,563
135,526
Net Asset$
241,239
269,989
Funds
Unrestricted
Restricted
154,065
87,174
241,239
135,331
134,658
269,989
The notes on pages 14 to 18 form part of these accounts
The financlal statements have been prepared in accordance with the provisions applicable to companie5
subject to the small companies, regime.
I he fLnancial Statements on pages 12 to 18 were approved by the members and signed on their
behalf by:
Buly Davls
Director & Chairperson
Date: 14 D•c•mber 2023
13

NEWRY & MOURNE COMMUNITYTRANSPORT
(company limited by guarantee)
Notes to the Accounts
For the year ended 31 March 2023
ACCOUNTING POLICIES
Accountlng Convention
The financial statements have been prepared under the historic c05t convention. The financial
statements have been prepared in accordance with Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and RepubLic of Ireland (FRS 102), applicable UK
Accounting Standards, the Companies Act 2006 and Charities Act (Northern Ireland) 2008.
The principal accounting polLCLes adopted in the preparation of the fLnancial statements are set out
below. Newry and Mourne Community Transport meets the defwition of a public benefit under FRS
102.
Ib.
Incoming Resource5
Voluntary income including donations, gifts and legacies and grant that provide core funding are of a
general nature a￿ recognised where there is entitlement, probable of receipt and the amount can be
measured with sufficient reliability. Such income is only deferred when:
l. The funder specifies that the 9rant or donation must only be used in future accounting
periods; or
2. The funder has imposed conditions which must be met before the charity has unconditional
entitlement.
Other income is recognised as earned (as the related services are provided).
Ic.
Volunteers and donated servlces and facll(ties
The value of senlices provided by volunteers is not incorporated into these financial statements.
Id.
Resource5 Expended
Expenditure is recognised when a liability is Lncurred. Contractual arrangements and performance
related grants are recognised as goods or services are supplied. Other grant payments are recognised
when a constructive obligation arises that result in the payment being unavoidable.
l. Charitable actLVLties include expenditure associated with the provision of transport services and
include both the direct costs and support costs relating to these actLVlties.
2. Governance costs include those incurred in the governance of the charity and its assets and are
primarily associated with constitutional and statutory requirements.
Fixed Assets and Depreciation
The cost of fLxed assets is their purchase cost, together with any incidental expenses of acquisition.
Depreciation L5 calculated to write off the cost of tsngible fixed assets over the expected useful
economic life of the assets concerned on a reducing balance basis. The annual rates are:
Fixtures, fitttngs and equipmentr 25% Straight Line
Motor Vehicles.. 25% Straight Line.
14

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
Notes to the Accounts
For the year ended 31 March 2023
If.
Fund Accounting
The organisation has different types of funds for which it ￿ responsible and which require separate
disclosure. These area as follows..
Restricted funds
Donations or grants received which are dedicated by the donor for specific purposes. Such
purposes are within the overalL aim of the organisatLOn.
Unrestricted Fund5
Funds which are expendable at the discretion of the directors in furtherance of the objects of
the charity. In addition, funds may be held in order to finance capital investment and working
capital.
Accounts are prepared on a going concern basis.
Crlti¢al Accountlng Estlmate5 and Judgements
In the application of the charitys accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying of assets and liabilities but are not
readily apparent from other sources. The estimates and associated assumptions are based on
historical experience and other factors that considered to be relevant.
Actual results may different from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revLSLons and future periods where the
revision affects both current and future periods.
Ig.
Limited Liability Agreement
The Executive Committee, on behalf of the company, have entered into a Limited Liability Agreement
Wlth their auditors, dated 4 June 2009. The auditors. liability is limited to an amount which is considered
fair and reasonable. Th￿ ha5 been discLosed in line with companies legislatLOn.
Ih.
Dlrectors and Employees
None of the directors received any remuneration during the period.
15

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
Notes to the Accounts
For the year ended 31 March 2023
DONATIONS AND LEGACIES
Unrestrlrted
Funds
DFI
Restricted
Funds
Other
Restrlcted
Funds
2023 Mar
Total
2022 Mar
Total
Rural Transport Funding
Assisted Rural Travel
Scheme (ARTS)
Disability Action
Transport Scheme (DATS)
DFI Capital Funding
Cdehicles/Leases)
285,262
78,212
285,262
78,212
83,950
18,838
32.895
32,895
34,971
2,060
2.060
168,341
365,534
32,895
398,429
306,100
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
DFI
Rertrictsd
Funds
Other
Restricted
Funds
2023 Mar
Total
2022 Mar
Total
DAL Generated Fares
Income
DATS Generated Fares
Income
6,205
6,205
5,348
2,234
2,234
3,631
6,205
2,234
8,439
8,979
16

NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
Notes to the Accounts
For the year ended 31 March 2023
OTHER EXPENDITURE
DFI
DFI
Other
Other
Restricted Restricted Restricted Restrlcted
Unrestricted Unrestricted Total
Support
Costs
Support
Costs
Support
Costs
DFI Grant
ART/DAL
Wages
Rent & Rates
Insurance
Motor Expenses
Repairs &
Maintenance
Motor Expenses
Volunteer Expenses
Telephone
Offlce costs
Equipment Repaws
Stationery &
Postage
Sundry Costs
Advertising
Bank Charges
Professional Fees
Audit Fees
Dep￿cIatiOn
Profit on Disposal
201,367
65,723
88,157
201,367
65,723
88,157
3,686
1,574
4,379
216
3,686
1,574
4.379
216
16,492
18,945
35,437
170
527
295
95
170
527
295
95
482
4,741
214
286
931
4,741
214
286
3,918
I,oc
6,697 48,782
4.167
-4.167
2,530 456,882
2,987
1,0
42,085
413,824
3,987
18,945
17.596
TANGIBLE FIXED ASSETS
Motor
Vehicles
FF&
Equlpment
TOTAL
Cost
At l April 2022
Addition5
Disposals
At 31 March 2023
256,230
28,995
(31,950)
253,275
9,797
266,027
28.995
131,950)
263.072
9,797
Accumulated Depreciation
At l April 2022
Charge for Year
Eliminated in Disposal
At 31 March 2023
125,727
46,333
(31,950)
140,110
5,837
2,449
131,564
48,782
131,950)
148,396
8,286
Net Book Value at 31 March 2022
130,503
3.960
134.463
17

Net Book Value at 31 March 2023
113.165
1.511
NEWRY & MOURNE COMMUNITY TRANSPORT
(company limited by guarantee)
114,676
Notes to the Accounts
For the year ended 31 March 2023
DEBTORS
2023
2022
Other Debtors
Prepayments
2,631
4,438
7.069
13,298
6,875
20.173
CREDITORS
2023
2022
Accruals
Taxation
1,000
3,774
4.774
I,ooxJ
7,906
8.906
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestrlcted Restrlcted
Funds
Funds
DFI
Restricted
Funds
TotaL
Funds
2023
Total
Funds
2022
Fixed Assets
Debtors
Cash at bank
Creditors < l Year
27,502
7,069
124,268
{4,774)
154,065
87.174
114,676
7,069
124,268
14,774)
241,239
134,463
20,173
124,259
(8,906)
269,989
87.174
LIABILITY OF MEMBERS
Newry & Mourne Community Transport is company limited by guarantee and does not have a share
capital. The liability of each member is limited to an amount not exceeding £1.
io.
CONTINGENT LIABILITIES
The company has obligations under standard grant letters of offerto repay amounts received as grants.
in the breach of or non compliance with the conditions of the agreement. At present the directors
believe that all grant conditions have been complied with and no liabilities exist.
18