REGisfERED COMPANY NUMBER: N1037744 (Northern Ireland)
REGISTERED CHARITY NUMBER: XR37652
Re
ort of thè Trnstees an
Audited Financial Statements for the Year Ended 31 March 2023
for
Arnia
h Rural Trdn5
ort Ltd
WHR Accountants Ltd
Chartered Certified Accountants
Statutory Auditors
56 English Street
Armagh
Co. Armagh
BT617LG

Arma
h Rural Trans
ort Lttl
Contents of the Financial Statements
he Year End d 31 March 2023
Page
Report of the Trustees
Report of the Independent Auditors
Statement of Financial Artivities
Balance Sheet
Notes to the Financial Statements
7 to 12
Detailed Ststement of Financial Activities
13 to 14

Arma
h Rural Trans
ort Ltd
Re
ort of the Trustees
for the Year Ended 31 March 2023
The trustees who are also dlrectors of the charity for the purposes of the Companies Act 2006, present their report with the
financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to chartties preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of I￿land IFRS 1021 leffective l January 20191.
OBJEcllvES AND AcnvmES
Grants
The Dirèctors are satisfied that all grants, including the Rural Transport Fund grant. have been used solely for the purposes
intended and in accordance with the tem)s and conditions of the grant.
STRucfuRE. GOVERNANCE AND MANAGEMENT
Goveming document
The charity is controlled by its govemlng documenL a deed of trust. and constitutes a limited company, limited by guarantee, as
defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1037744 (Northern I￿land}
Registered Charity number
XR37652
Registered office
Office Sutte l- Armagh Business Cent
2 Loughgall Road
ARMAGH
Co. Armagh
BT617NH
Trustees
Mrsscury
Mrs S McRoberts
D Moonev
E Stewart
Mrs 8 Smith
S Nicholson
D Mcmullen
J Clifford
Company Secretsry
D Mcmullen
Auditors
WHR Accountants Ltd
Chartered Certified Accountsnts
Statutory Auditors
56 English Street
Armagh
Co. Armagh
BT617LG
sTATEmETr￿ OFTRUSTEES. RESPONSIBIUTIES
The trustees (who are also the directors of Armagh Rural Transport Ltd for the purposes of company lawl are responsible for
preparing the Report of the Trustees and the financial statements in accordance with applicable law and Unitsd Kingdom
Accounting Stsndards (United Kingdom Generally Accepted Accounting Prattl￿1.
Page I

Arma
h Rural Trans
ort Ltd
Re
ort of the Trustees
for the Year Ended 31 March 2023
STATEMENT OFTRUSTEES. RESPONSIBILITIES- continued
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the
state of affairs of the charitable compafty and of the incoming resources and application of resources. including the income and
expenditure, of the charitable company forthat period. In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them tonsistently;
obseNe the methods and principles in the Charity SORP.
make judgements and estimates that are reasonable and prudent,.
prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the charitable company
will continue in business.
The trustees are responsible for keeping proper accounting records which disclose wtth reasonable accuracy at any time the
financial posstion of the charitable company and to enable them to ensure that the financial statements comply with the
Cornpanies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and hence for taking
reasonable step5 forthe prevention and detection of fraud and other irregularities.
In so far as the trustees are awa￿..
there is no relevant audit information of whith the charitable company's auditors are unaware- and
the trustees have tsken all steps that they ought to have taken to make themselves aware of any relevant audit information and
to estsblish that the auditors are awa￿ of that infom)ation.
AUDITORS
The auditors, WHR Accountants Ltd, will be proposed for re-appohntment at the forthcoming Annual General Meeting.
Approved by order of the board of trustees on 14 June 2023 and signed on its behalf by:
D Mcmullen- Secretsry
Page 2

Re
ort of the Ind
endent Auditors to the Members of
Arma
h Rural Tran5
ort Ltd
Oplnion
We have audtted the financial ststements of Arniagh Rural Transport Ltd (the 'charitable companVI for the year ended
31 March 2023 which comprise the Statement of Financial Artivities. the Balance Sheet and notes to the financial statements,
including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation
is applicable law and United Kingdom Accounting Stsndards Iunited Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charTtable company's affair5 as at 31 March 2023 and of its incoming resources and
application of resources, including its income and expenditure, for the year then ended-
have beèn properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been preparetl in accordance with the reqU1￿MentS of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Stsndards on Auditing IUKI IISAS IUKII and applicable law. Our
responsibilities under those stsndards are further described in the Auditors, responsibilities for the audit of the financial
statements sertion of our report. We are independent of the charitable company in accordance with the ethical ￿quirementS
that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethital Stsndard, and we have fulfilled our
other ethical responsibilities in accordante with these ￿quireMents. We believe that the audit evidence we have obtsined is
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trLtstees' use of the going concern basts 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 charitable company's ability to continue as a going concern for a
period of at least tsvelve months from when the financial statements are authorised for issue.
Our responsibilitie5 and the responsibilities of the trustees with respect to going concem are described in the relevant sections of
this report.
Other information
The trustees are responsible for the other information. The other infom)ation comprises the infom)ation included in the Annual
Report. other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent othenKise explicitly stated
in our report. we do not express any form of assurance conclusion the￿On.
In tonnertion with our audit of the financial statements, our responsibility is to read the other inforniation and, in doing so,
consider whether the other information is materially inconsistent with the financial ststements or our knowledge obtained in the
audit or otherwise appears to be materially misstated. If we identrfy such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial Statements
themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other infomiation,
we a￿ required to report that fact. We have nothing to report in this regard.
Opinions M other matters presLTibed by the Companles Att 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial ststements are prepared is
consistent with the financial 5tstements; and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on whith we are required to report by exception
In the light of the knowledge and understanding of the charitable company and tts environment obtained in the course of the audit,
we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters Whe￿ the Companies Act 2006 requires u5 to report to you rf, i n our
opinion:
adequate accounting records have not been kept or ￿turnS adequate for our audit have not been received from branches not
V151ted by us- or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the tnjstees were not entitled to take advantage of the small companles exemption from the requirement to prepare
Strategic Report or in preparing the Report of the Trustees.
Pa8e 3

Re
ort of the Inde
Am)a
h Rural Trans
ndent Auditors to the Members of
ort Ltd
Responsibllities of trustee5
As explained more fully in the Statement of Trustee5' Responsibilities, the trustees (who are also the directors of the charitable
company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied
that they give a true and fair view, and for such internal control as the trustees 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 trustees are responsible for assessing the charitable company's ability to continue as a
going concern, disclosin& as applicable. matters related to going concern and using the going concern basis of accounting unless
the trustees either intend to liquidate the charitsble company or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objettives are to obtain ￿asonable assurance about whether the financial statements as a whole a￿ free from material
misststement, whether due to fraud or error. and to issue a Report of the Independent Auditors that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in actordance with ISAS IUKI will
always detect a material misststement when it exists. Misstatements can arise from fraud or error and are considerèd material if,
individually or in the aggregate, they could reasonably be expected to influence the economsc decisions of users taken on the basis
of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's
website at wwW.frc.org.uVauditors￿sp0n5ibIIttie5. This destription forms part of our Report of the Inilependent Auditors.
Use of our rewt
This ￿port 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. Our audit work has been undertaken so that we might state to the charitable company's members those
matters we are required to state to them in an auditors, report and for no other purpose. To the fijllest extent permitted by law,
we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as
a body. for our audtt work, for this repor¢ or for the opinions we have formed.
Robinson F
CA Isenior Statutory Auditor)
for and on behalf of WHR Accountants Ltd
Chartered Certified Accountsnts
Statutory Auditors
56 English st￿et
Armagh
Co. Armagh
BT617LG
14 June 2023
Page 4

Arma
h Rural Trans
ort Ltd
Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
Total
funds
31.3.22
Totsl
funds
Unrestricted
fund
Restricted
fund
Designated
Notes
INCOME AND ENDOWMENTS
FROM
Donations and legacies
6,428
94,764
101,192
102,874
Othertrading activities
Investment income
Other income
19,285
96
89,873
109,158
936
996
124,241
840
996
6,102
Total
25,809
185,633
212,282
233,897
EXPENDITURE ON
Raising funds
6,432
227.253
233,685
239,339
Charitable artNlties
GRANT
47
47
2,783
Other
1,516
1,516
Total
6,479
228,769
235.248
242,122
NET INCOMElIEXPEND￿uREl
19,330
143,1361
122,9661
18,2251
RECONCILIATION OF FUNDS
Total funds brought fo¥ward
35,136
10.227
96,077
141,440
149.665
TOTAL FUNDS CARRIED FORWARD
54,466
132,9091
96.917
118,474
141,440
The notes form part of these financial statements
Page 5

Arma
h Rural Trans
ort Ltd
Balance Sheet
l March 2023
31.3.23
Total
funds
31.3.22
Totsl
funds
Unrestricteil
fund
estrirted
fund
Designated
Notes
FIXED ASSETS
Tangible assets
1.048
63,624
64,672
175,737
CURRENT ASSETS
Debtors
Cash at bank and in hand
io
10.761
50,804
11,417
10.635
22.178
209,110
63,413
193.182
147.671
61,565
22,052
147,671
231,288
256,595
CREDITORS
Amounts falling due within one year 11
18,1471
135,2781
150.7541
194,1791
1113,8451
NET CURRENf ASSErs
53,418
113,2261
96,917
137,109
142,750
TOTAL ASSETS LESS CURRENT
LIABILITIES
54.466
50,398
96.917
201,781
318,487
ACCRUALSAND DEFERRED
INCOME
13
183,3071
183,3071
1177,0471
ASSErs
54,466
132,9091
96.917
118,474
141,440
FUNDS
Unrestritted funds
Restricted funds
14
54.466
64.008
35,136
106,304
TOTAL FUNDS
118,474
141.440
These financial statements have been prepared in accordance with the provisions applicable to charrtable companies subject to the
small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2023 and were signed on its
behalf by:
D Mooney- Trustee
'- ikr
The notes form part of these financial statements
Page 6

Arma
hRur
l Trans
ortL
Notes to the Financial Statements
for the Year Ended 31 March 2023
ADDITIONAL AUDITORS REPORT NOTE
In our opinion The Rural Transport Fund grant has been used solely for the purposes intended and in accordance with the
tern)s and conditions of the grant.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the Charitable company, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 'A¢counting 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 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Companies Art 2006. The financial ststements have been
prepareil under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fvnd5, it is probable
that the income will be received and the amount can be measured reliablv.
Expenditure
Liabilitie5 are recognised as expendtture as soon as there is a legal or conrtructive obligation committing the charity to that
expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the
obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings
they h3ve been allocated to activities on a basis consistent with the use of resoUr￿s.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over rts estimated useful lrfe.
FiXtu￿S and fittings
Minibus
Car Equipment
25% on reducing balance
25% on reducing balance
25% on reducing balan
Taxation
The charity is exempt from corporatioft tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the note5 to the financial ststements.
Pension costs and other post-retirement benefrts
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
OThER TRADING AcrivmES
31.3.23
Total
funds
31.3.22
Totsl
fvnds
Unrestricted
funds
Restricted
funds
DATS
Group Hire
ARTS
DAL- Fare5 and membership
Membership fees
DAT>lncome from fare
Dfi Covid Relief funding
46,920
46,920
18.457
28,118
12,668
830
2.165
46,920
7,477
24,995
10,115
560
3,073
31.101
18,455
28,118
12,668
830
2.165
Carried forward
19.285
89,873
109.158
124,241
Page 7
continued...

Arma
h Rural Tran
ort Ltd
Notes to the Financial Statement5- continued
for the Year En
ed 31 March 2023
OTHER TRADING ACTIVITIES- continued
31.3.23
Totsl
funds
31.3.22
Total
funds
Unrestricted
funds
Restricted
funds
Brought forward
19,285
89,873
109,158
124,241
19,285
89,873
109,158
124,241
INVESThIENT INCOME
31.3.23
Total
nds
31.3.22
Total
funds
Unrestricted
funds
Restricted
funds
Bank account interest
96
840
936
680
NEf INCOMEIIEXPENDITUREI
Net incomellexpenditurel is ststed after chargin￿{CredItingl=
31.3.23
31.3.22
Auditors, remuneration
Depreciation- owned assets
Surplus on disposal of fixed assets
1,563
17,797
19961
2,783
12.390
TRUSTEES. REMUNERATION AND BENEFITS
The￿ were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended
31 March 2022.
Trustees, expenses
Travel expenses totslling £470 were paid to Trustees.
STAFF Cosrs
The average monthly number of employees during the year was as follows..
31.3.23
31.3.22
Administration Staff
Drivers
io
li
No employees received emoluments in exce55 of £60,000.
Page 8
continued...

Arma
h Rural Trans
ort Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 March 2023
COMPARATIVES FOR THE sfATEMENT OF FINANCIAL A￿1VITIEs
Unrestrirted
fijnd
Restrirted
fund
Total
hjnds
Designated
INCOME AND ENDOWMENTS FROM
Donations and legacies
102,874
102,874
Other trading activities
Investment income
Other income
8,037
24
141
116,204
124,241
656
6,106
6,102
Total
8,057
225,184
656
233,897
EXPENDITURE ON
Raising funds
7,313
232,026
239,339
Charitable artwtties
GRANT
2.699
2,783
Total
7,397
234.725
242,122
INCOME/IEXPENDITUREI
660
19,5411
656
18,2251
RECONaLIATION OF FUNDS
Total funds brought forward
34,476
19.768
95,421
149,665
TOTAL FUNDS CARRIED FORWARD
35.136
10,227
96.077
141,440
TANGIBLE FIXED ASS￿5
Fixtures
and
fittings
Car
Equipment
Minibus
Totals
COST
At l April 2022
Disposals
39,832
252.915
197,1891
399
293,146
197,1891
At 31 March 2023
39,832
155,726
399
195,957
DEPRECIATION
At l Apr¢1 2022
Charge for year
Eliminated on disposal
24,410
2.891
92,600
14,9D6
13,9211
399
117,409
17,797
13,9211
At 31 March 2023
27,301
103,585
399
131,285
NET BOOK VALUE
At 31 March 2023
12.531
52,141
64.672
At 31 March 2022
15,422
160,315
175,737
Page 9
Continued...

Arma
h Rural Trans
ort Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 March 2023
io.
DEBTORS: Amouwfs FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Trade debtors
RTF Funding due
Duefrom ARTS
DATS
Due from ABC Council
Due from D of I
VAT
Prepayments
4.094
1,533
7.897
2,365
3,910
7,571
19,123
16,638
4,376
2,562
7,820
2,860
4,842
22,178
63,413
ii.
CREDITORS: AMouTrifs FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Bank loans and overdrafts (see note 121
Trade creditors
VAT
Accrued expenses
86,384
2,409
2,508
2,878
89.538
3,382
20,925
94.179
113,845
12.
LOANS
An analysis of the maturity of loans is given below..
31.3.23
31.3.22
Amounts falling due within one year on demand-.
Bank overdrafts
86,384
89,538
13.
ACCRUALS AND DEFERRED INCOME
31.3.23
31.3.22
Capital Grant Reteived
83,307
177,047
14.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
35.136
19,330
54.466
Restricted funds
Restricted
Designated
10,227
96.077
143,1361
132,9091
96,917
106,304
142.2961
64,008
TOTAL FUNDS
141,440
122.9661
118,474
Page 10
continued...

Arma
h Rural Trans
ort Ltd
Note5 to the Financial Statements- continued
for the Year Ended 31 March 2023
14.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
sources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
25.809
16,4791
19.330
Restrirted funds
Restricted
Designated
185,633
1228,7691
143,1361
186,473
1228,7691
142.2961
TOTAL FUNDS
212,282
1235.2481
122,9661
Comparatives for rnovement in funds
Net
movement
in funds
At
31.3.22
At 1.4.21
Unrestricted funds
General fund
34,476
660
35.136
Restricted funds
Restritted
Designated
19,768
95,421
19,5411
656
10,227
96,077
115,189
18.8851
106,304
TOTAL FUNDS
149,665
18,2251
141,440
Comparative net movement in fvnds. included in the above a￿ as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
8,057
17.3971
660
Restritted funds
Restricted
Designated
225,184
656
1234,7251
19,5411
656
225,840
1234,7251
18.8851
TOTAL FUNDS
233.897
1242,1221
18,2251
Page 11
continued..

Amia
h Rural Trans
Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 March 2023
14.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months tombined position is as follows..
Net
movement
in funds
At
31.3.23
At 1.4.21
Unrestrlrted funds
General fund
34,476
19.990
54.466
Restritted fvnds
Restricted
Designated
19,768
95,421
152,6771
1,496
132,9091
96,917
115.189
151,1811
64,008
TOTAL FUNDS
149,665
131,1911
118,474
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as
follows:
Incoming
resourtes
Resources
expended
Movement
in funds
Unrestricted fvnds
General fund
33,866
113,8761
19,990
Re5trirted funds
Restricted
Designated
410.817
1.496
1463,4941
152,6771
1.496
412,313
1463,4941
151,1811
TOTAL FUNDS
446,179
1477,3701
131,1911
15.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
Page 12

Arma
h Rural Trarss
ort Ltd
Detsiled Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
6,428
94,764
102,874
101,192
102,874
Other tradlng activiknes
DATS
Group Hire
ARTS
DAL- Fares and membership
Membership fees
DATS-Income from fare
Dfi Covid Relief funding
46,920
18,457
28,118
12,668
830
2,165
46,920
7,477
24.995
10.115
560
3,073
31,101
109,158
124.241
Investment income
Bank account interest
936
680
Other income
Gain on sale of tangible fixed 355ets
Job Retention Scheme
996
6,102
996
6.102
Total incoming resources
212,282
233,897
EXPENDITURE
Raising donations and legacies
Drivers Wages
Volunteer expenses
Fuel & Motor Repairs
DeprecÉation of Minibus
71.341
8,297
34,630
14,907
68,512
9,012
24,263
8,534
129.175
110,321
Other trading activitles
Wages
Pensions
Bad debt5
Light and Heat
Printing & Stationery
Telephone
Travel & Excess milage
General Expenses
Rent
InSUran￿- Office and Vehicle
Training
Bank fees
Subscriptions
Carried forward
60.598
8,199
61
1,586
979
1,759
491
1,065
5,873
6,896
396
801
575
89,279
62,372
5,975
169
1,442
2,172
4,660
131
1.977
5.040
6,953
2,943
544
254
94,632
This page does notform part of the statutory financial statements
Page 13

Arma
h Rural Trans
ort Ltd
Detailed Ststement of Financial Activitles
for the Year Ended 31 March 2023
31.3.23
31.3.22
Other tradlng activities
Brought forward
Catering
Recruitment Costs
Depreciation-office Equipment
Advertlsing
SO￿are
OfFice maintenance
HR Support
BHSF Cash Plan
Well Being Day
89,279
1,246
481
2,892
654
4,868
2.240
1,420
1,430
94,632
3,868
592
3.856
4,887
4,042
8,877
1,821
1,501
4,942
104,SlO
129,018
Support costs
Governance costs
Auditors, remuneration
1,563
2,783
Total resources expended
235,248
242,122
Net expen(rrture
122,9661
18,2251
This page does not fom) part of the statutory financial statements
Page 14