Company Registration No. N1607512 (Northem Ireland)
Registered Charity No. NIC103418
CDM COMMUNITYTRANSPORT
(a company limited by guarantee)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Ilavid
Lyttle.Co
Ch•t￿¢￿A¢¢*￿nI￿Is
a Req￿t￿￿￿ Auditlbts

CDM COMMUNITY TRANSPORT
COMPANY INFORMATION
Trustees
W Mayne MBE
F Burton
M O'Neill MBE
S Donnel
M Farquhar
B Scullion
Chairnian
W Mayne MBE
Secretary
M O'Neill MBE
Company number
N1607512
Registered office
Uni14
Derryloran Business Centre
Cookslown
Co Tyrone
BT80 9LU
Audilor
David Lyttle + Co Ltd
Station House
46 Molesworth Street
Cookstown
Co Tyrone
BT80 8PA
Business address
Uni14
Derryloran Business Centre
Cookstown
Co Tyrone
BT80 9LU
Bankers
Bank of Ireland
32 James Street
Cookstown
Co Tyrone
BT80 8LU
Solicitors
Doris and Macmahon
63 James Street
Cookstown
Co Tyrone
BT80 8AE

CDM COMMUNITY TRANSPORT
CONTENTS
Page
Trustees. report
Trustees, responsibilities statement
Independent audiloffs report
Statement of financial activities
Balance sheet
stalement ofchanges in equty
10
Notes to the financial statements
The following pages do not forni part of the statutory financial statements
Detailed statement of financial activrties
16-18

CDM COMMUNITY TRANSPORT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and financial statements for the year ended 31 March 2025.
Background
CDM Community Transport {CDM) was established in 2013 as a result of the merger of Cookstown Rural
Community Transport and Dungannon and District Communty Transport.
CDM Communty Transport is a company limited by guarantee wilh charitable status thal has been established to
provide transport services, previously carried out by two organisations in Cookslown and Dungannon. The new
company will also act as lead body to administer DFI frjnding to the existing Magherafelt organisation Out and
About Community Transport.
CDM Community Transport operates on a 10b pemiit. Onty registered members can avail of the transport services.
Structure. governance and management
The organisalion is a company limf(ed by guarantee and does not have share capital. The company is a regislered
charity with the Nl Charities Cornmission from the 15 De￿mber 2015 {charity number= NIC 103418).
The company was eslablished under a Memorandum and Articles ofAssociation, which established the objects and
powers of the charitable company. and is governed under tts Artides of Association.
CDM Community Transport has a cross-communty focus and is managed by the trustees who are elected annually
and representatives must be eleded from both council areas.
The appointment of trustees is in accordance with the charity's Articles of Association. whereby each member will
be entitled lo nominate one person onty in writing not less than seven days before the dale of the Annual General
Meeting.
The Iruslees (who are also the directors for the purposes of company law) who served during the year were..
W Mayne MBE
F Burton
L Hughes
M O'Neill MBE
S Donnelly
M Farquhar
B Scullion
(Resigned 6 June 2025)

CDM COMMUNITY TRANSPORT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Objectives and activities
The objects and activities of the charity are=
1. To provide safe. accessible door-to-door transport to members. especialty the most disadvantaged members
living in the rural areas of Mid Ulsler=
-providing an accessible vehicle which can collect people from their homes and take them to the required
destination
-training driver5 to the MIDAS standard in order to provide a qualtty service
-raising the profile ofCDM Community Transport in various hamlets and villages in the Mid UlsterArea in an effort
to increase participalion in Ihe project
-ensuring that staff who deal with disabled members are trained in Customer Care and PassengerAssistan
-ulilising Ihe most cost*ffeclive vehicle in Ihe provision of demand led rural transport se￿l¢e$
-making the small vehicle available to families who have a disabled famity member.
2. To provide a door-to-door service to members living in rural areas where there is little or no other form of suitable
transport available=
-increasing the database of volunleer drivers who are willing lo give up their spare time for Ihe benefil of others
-provide disability awareness training and First Aid to Suitable volunteers
-raising awareness, especially in rural villages and hamlets
-CO-ordinating volunleer availability with demand in spectfjc areas of the district
-providing regular support, training and information for volunteer drivers
-liaising with other community and voluntary activists in seNice provision to disadvantaged groups and individuals.
3. Increase the efficiency and effectiveness of local transport resources with a one-StOP-shop.'
-providing information and advice lo members on various suttable modes of transport
-building up relationships with private operators and taxi owners in the district
-working collectively wilh Northern Ireland's wider netsvork of Rural Community Transport Partnerships lo lobby and
advocate for change on issues affecting the Communty Transport sector.
-providing a feeder service to the Public Transport
-providing information on training available to other voluntary organisations. especially Ihose who operate their own
transport.
4.CDM Community Transport have been providing Disability Action Service5 from April 2013.

CDM COMMUNITY TRANSPORT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and perforniance
The company has during the year endeavoured=
-to provide Dial a lift services to registered members living in rural areas of Mid Ulster who have no access to public
transporl.
-to provide free or 'A fare travel to members who have a verified smartpass.
-10 continue lo provide group hire on either a knr(h' or'withoul driverf basis,
During 2024-25 CDM Community Transport provided 17,844 Dial-A-Lift, 3,300 DATS Individual PassengerTrips
and 24,700 Group Trips plus 13,860 Trips to Individuals and Groups under the Motabilty Project. At present CDM
Community Transport have 363 group memberships, 550 individual members and 244 DAT members.
The directors confirm that the RTF and ARTS grant has been used solely for the purposes intended and in
accordance with the temis and conditions of grant.
Motsbility Foundation Funding
In 2023124 CDM along with three Rural Community Transport Project Partners (Easilink Community Transport,
Fermanagh Community Transport and North Coast Community Transport) were successful in securing £3.42 million
of funding over a 3 year period from the Motability Foundation through their 'Community Transport Grant
Programme,.
The projed will increase the quality of lrfe for people living with disabilities, mobilty issues and the elderty, by
providing improved Iransport options across each ￿SpeCtIve area. The programme consists of 4 key strands..
delivery of passenger trips to disability ￿ntred groups., investment in a fleet of 23 fit for purpose accessible mini-
buses,. a driver training and employment programme- and the establishment of a scheme to provide transport to
regional hospital and health appointments.
Donnant Funds- Moving Forward Project
We have also been successfijl in our application to Dormant Funds to support for 2 years the development of a new
3 year Strategic Plan and some associated work around govemance, updated HR policy work as well as an
opportunity to strengthen skills of the existing workforce.

CDM COMMUNITY TRANSPORT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Financial Review
The results for the year are sel oul on page 7. These and the financial position al the year end were considered
sat15factory by the trustees. Additional sources of fijnding were received in this financial year. from Dormant
Accounts Nl and from Motability.
The trustees will conduct annual reviews of the appropriate level of unrestricted reserves. The purpose of this
reseNe is to provide stability for the charity to ensure that il is able to honour existing contractual obligations, to
upgrade existing capital equipment. to cover unforeseen events beyond the company's control and to enable it to
continue its operations in the unlikely event of a significant fluctuation in expenditure or income. The board has an
ongoing programme of capital replacement due lo high maintenance and running costs.
The committee aim lo build reserves of 3 10 6 months of annual expendilure, to meet financial commilments, lo
meet capital repayments for vehicles purchased on Hire Purchase and also lo build in a provision for redundancy
for all staff in the unlikely event that funding would cease. The committee currently ests'mate the provision for
redundancy lo be £53,622. This may be achieved by increasing eamed income or reducing expenditure. The
present level of reserves available to the charity is £272,740 and this is considered
satistsctory. Of this amount, £168,602 is held in cash al bank and in hand.
Audilor
David Lyttle + Co Ltd were appointed auditor to the company and in accordance with section 485 of the Companies
Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.
Statement of disclosure to auditor
So far as the trustees are aware, there is no relevant audtl infonnation of which the company's auditor are unaware.
Additionally, the trustees have taken all the ne￿SSary steps that trustees ought to have taken as trustee in order to
make themselves aware of all relevant audit infomiation and to establish that the company's auditors are aware of
that information.
This report has been prepared in accordance wtlh the provisions applicable to companies entitled to the small
companies exemption.
On behalf of the board
W Mayne MBE
Trustee
28 August 2025

CDM COMMUNITY TRANSPORT
TRUSTEES. RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees are responsible for preparing the financial statements in accordance with applicable law and
regulations.
Company law requires the Iruslees lo p￿pare financial statements for each financial year. Under that law Ihe
trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted
Accounting Praclice (Untted Kingdom Accounting Standards and applicable lawl. The financial statements are
required by law to give a true and fair view of the stste of affairs of the charity and of it5 incoming resources and
application of resources, induding its net income and expenditure for the year.
In preparing those financial statements. the trustees are required to=
select suitable accounling policies and Ihen apply them consistently..
make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going concem basis unless f( is inappropriate to presume that the charity
will continue in business.
The Iruslees a￿ responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006.They are also responsible for safeguarding the assets of the charty and hence for taking
reasonable sleps for the prevention and detection of fraud and other irregularities.

CDM COMMUNITY TRANSPORT
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CDM COMMUNITY TRANSPORT
Opinion
We have audited the financial statements of CDM Communty Transport (the 'company') for the year ended 31
March 2025 which comprise the stalement of changes in equty and notes to the financial slatemenls, including
significant accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepled
Accounting Practice).
In our opinion the financial stalements..
give a true and fair view of the state of the companws affairs as at 31 March 2025 and of its surplus for the year
then ended..
have been property prepared in accordance with United Kingdom Generalty Accepted Accounting Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audil in accordance with Intemational Standards on Auditing (UK) IISAS {UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of
the financial statements section of our report. We are independent of the company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical
Standard, and we have fuffilled our other ethical responsibilities in accordance with these requirements. We believe
that the audil evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Other information
The other information comprises the infomiation included in the annual report other than the financial statements
and our auditorfs report thereon. The directors are responsible for the other information contained within the annual
report. Our opinion on Ihe financial statemenls does not cover the other infonnalion and, ex￿p1 to the exlent
otherwise explicitly stated in our report. we do not express any fomi of assurance conclusion thereon. Our
responsibility is lo read the other infomialion and, in doing so, consider whether the olher information is materially
inconsistent with the financial statements or our knowledge obtsined in the course of the audit, or othetwise
appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements,
we are required lo determine whether Ihis gives rise to a material misslatement in the financial statements
themselves. If, based on the work we have perfomied, we condude that there is a material misstatement of this
olher information, we are required to report that facl.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit=
the information given in the trustees, report for the financial year for which the financial statements are
prepared is consistent with the financial statements., and
the Iruslees, report has been prepared in accordance wilh applicable legal requirements.

CDM COMMUNITY TRANSPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CDM COMMUNITY TRANSPORT
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the
audil, we have not identified material misstalemenls in the trustees, report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report
to you if, in our opinion..
adequale accounling records have not been kept, or retums 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 retums,. or
certain disclosures of directors, remuneration specified by law are not made- or
we have not received all the infomiation and explanations we require for our audit.. or
Ihe directors were nol entitled lo prepare the financial stalements in accordance with the small companies
regime and take advantage of the small companies, exemption in preparing Ihe directors, report and take
advantage of the small companies exemption from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors. responsibiif(ies statement, the directors are responsible for Ihe preparalion
of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as
the directors determine is necessary to enable the preparation of financial stalements 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 concem, disclosing, as applicable, matters related to going
concern and using ihe going concem basis of accounting unless the directors either intend to liquidate Ihe
company or to cease operations, or have no realistic altemative but to do so.
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
material misstatemenl, whether due to fraud or error. and to issue an audilovs report Ihal includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
wilh ISAS {UKI will a￿ayS delect a malerial misstatement when it exists. Misstalements can arise trom fraud or
error and are considered material rf, individualty or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council'5 website at.. https=Il
www.frc.org.uklauditorsresponsibilities. This description foms part of our auditoffs report.
This report is made solety to the company's members, as a body. in accordance with Chapter 3 of Part 16 of the
Companies Acl 2006. Our audit work has been undertaken so that we might stale to the company's members those
matters we are required to state to them in an auditoVs 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 company and the company's
members, as a body, for our audit work, for this ￿port, or forthe opinions we have formed.
We are also asked lo confirm Ihat the grant provided by the DFI has been used solety for the purposes intended
and in accordan￿ with the terms and conditions ofthe grant and can confirm this to be the case.
28 August 2025
Stephen McGeagh (Senior Statutory Auditor)
for and on behalf of David Lyttle + Co Ltd
Station House
46 Molesworth Street
Cookstown
BT80 8PA
Chartered Accountants
Statutory Auditor

CDM COMMUNITY TRANSPORT
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
DFI
Other
Unrestricted Restricted Restricted
funds
funds
funds
2025
Total
2024
Total
Incoming resources
Incoming resources from generated funds
1,497
1,497
856
Incoming resources from charilable activities
79,297
544,791
274,193
898,280
689,259
Transferred to capital grant
171.9551
171,9551
Transferred Ito}Ifrom deferred income reserve
Transferred to Out and About Community
Transport
(201,1261
(201,126) (193,4911
Tolal incoming resources
80,794
343,665
202,238
626,696
496,624
Resources expended
Charilable activilies
Governance costs
40.069
3.915
322,%2
20,703
131,195
8,729
494,225
33,348
489,564
40,311
Total resources expended
43,985
343,665
139,924
527,573
529,875
Exceptional items:
Profivlloss) on sale of tangible assets
2,350
Net incominglloutgoingl resources
36.809
62,314
99,123
130,9011
Movement in designated capital reserve
Net rnovement in funds
36.809
62,314
99,123
130,9011
Totsl funds broughl forward at 1 April 2024
235,931
235,931
266,832
Tolal funds ¢arried forward at 31 March 2025
272,740
62,314
335,054
235,931
The slatement of financial activities has been p￿pared on the basis that all operations are continuing operations.
There are no recognised gains and losses other than those passing through the statement of financial activities.

CDM COMMUNITY TRANSPORT
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Tangible assets
270,798
287,910
Current assets
Debtors
Cash at bank and in hand
120,922
168.602
89,598
131.788
289,524
221,386
Creditors: amounts falling due within
one year
(45,6541
1107,7901
Net current assets
243.870
113.596
Tolal assets less current liabilities
514,668
401,506
Capital grant reserve
{179.614)
1165.5751
335,054
235,931
Income funds
Unrestricted funds
General reserves
Restricted funds
272.740
62,314
235,931
Total charity funds
335,054
235,931
The directors of the company have elected not to indude a copy of the profit and loss account within the financial
statemenls. These accounts have been prepared in accordance wilh the provisions applicable lo companies subject to
the small companies, regime.
The financial statements were approved by the board and authorised for issue on 28 August 2025 and are signed on
its behalf by..
W Mayne MBE
Trustee
Company Registration No. N1607512

CDM COMMUNITY TRANSPORT
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
Own shares Income and
expenditure
account
Total
Balance at 1 April 2023
266,832
266,832
Year ended 31 March 2024:
Loss and total comprehensive income for the year
130,901)
(30,901)
Balance at 31 March 2024
235,931
235,931
Year ended 31 March 2025:
Profil and tolal comprehensive income for the year
99,123
99,123
Balance at 31 March 2025
335,054
335,054
10-

CDM COMMUNITY TRANSPORT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Company inforniation
CDM Communty Transport is a private company limited by guarantee incorporated in Northem Ireland. The
registered office is Unit 4, Derryloran Business Centre, Cookstown, Co Tyrone, BT80 9LU.
1.1 Accounting convention
The financial stalements 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) effective 1 January
20151 (Charities SORP IFRS 10211. the Finan￿al Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) and the Companies Act 2006.
CDM Community Transport meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised al historical cost and transaction value unless olhetwise stated in the relevant
accountancy policy note{sl. The financial statements are prepared on a going con￿rn basis.
1.2 Fund accounting
Unrestricted funds are available for use at the discrets'on of the trustees in furtherance of the general
objeclives of Ihe charity-
Restricted funds are subjected to restrictions on their expenditure imposed by the provider of the funds.
1.3 Tangible fixed assets
Tangible fixed assets are initialty measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Deprecialion is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Office furniture and fittings
Computer equipment
Motor vehicles
25°/o reducing balance
33.330A straight line
25% reducing balance
Following a review of depreciation policies during the year it was decided to amend the depreciation rate
applicable to Motor Vehicles lo 20% reducing balan￿ as this better reflected Ihe useful economic life,
prevailing market conditions, and expectations of the Trustees.
1.4 Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call wtth
banks, other short-temi liquid investments with original maturrties of three months or less, and bank
overdrafls. Bank overdrafts are shown within borrowings in current liabilities.
1.5 Financial instruments
The company has elected to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes paty to
the contractual provisions of the instrument.
Finan￿31 assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to sel off Ihe recognised amounts and there is an intention to settle on a
net basis or to realise the asset and setde the liability simulianeously.
11

CDM COMMUNITY TRANSPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are inilialty measured at
transaction price including transaction costs and are subsequentty carried at amortised cost using the
effective interest method unless the arrangement constitutes a finanang transaction, where the Iransaction is
measured al Ihe presenl value of the future ￿￿1pt$ discounted at a market rate of inlerest. Financial assets
classified as receivable within one year are not amortised.
Classrfication of financial liabilities
Financial liabilities and equity inslruments are classffied according lo the substance of Ihe contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors. bank loans. loans from fellow group companies and preference
shares that are classified as debt, are initialty recognised at transaction price unless the arrangement
constitutes a financing transaction, where the debt inslrumenl is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabiliti'es classified as payable within one year are
not amortised.
Debt instruments are subsequentty carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequentty measured at amortised cost using the effective interest method.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in
profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are
attributable lo the hedged risk.
1.6 Employee benefits
The costs of short-temi employee benefits are recognised as a liabilty and an expense, unless those costs
are required lo be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday ent￿ement is recognised in the period in which the employee's services are
received.
Temiinalion beneffts are recognised immediatety as an expense when the company is demonslrably
committed to terminate the employfflent of an employee or to provide termination benefit5.
1.7 Retirement benefits
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due.
1.8 Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and
rewards of ownership to the lessees. All other leases are dassified as operating leases.
Assets held under finan￿ leases are recognised as assets at the lower of the assets fair value at the date of
inceplion and the present value of the minimum lease payments. The related liability is included in the
balance sheel as a finance lease obligation. Lease paymenls are Ireated as consisting of capilal and inlerest
elements. The interest is charged to profit or loss so as to produ￿ a constant periodic rate of interest on the
remaining balance of the liabilty.
12-

CDM COMMUNITY TRANSPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.9 Government grants
Granls are credited to deferred revenue. Grants towards capital expenditure are released lo Ihe income and
expenditure account over the expected useful life of the assets. Grants towards revenue expenditure are
released lo the income and expenditure account as the related expenditure is incurred.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies. the directors are required to make judgements,
eslimates and assumplions aboul the carrying amount of assets and liabilities thal are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual resuMs may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which the estimate is revised where Ihe revision affecls only thal
period, or in the period of the revision and fijture periods where the revision affects both current and future
periods.
Incoming resources
An analysis of the company's incoming resources is as follows=
2025
2024
Incorning resources
Incoming resources from charitsble activities
Other incoming resources
625,198
446,859
625,198
495,767
Operating surplus
2025
2024
Operating surplusl{deficit) for the year is stated after chargingl{crediting)=
Fees payable to the company's auditor for the audit of the company's
financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
3,600
89,067
3,400
49,165
{2,350)
Employees
The average monthty number of persons (exduding trustees) employed by the company during year was..
2025
Number
2024
Number
Total
15
16
15
16
13-

CDM COMMUNITY TRANSPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Taxation
The association is a registered charity and Ihus is not liable to pay corporation tax.
Tangible fixed assets
Plant and machinery etc
Cost
At 1 April 2024
Additions
667,280
71,955
At 31 March 2025
739,235
Depreciation and impaimient
At 1 April 2024
Deprecialion charged in the year
379,370
89,067
At 31 March 2025
468,437
Carrying amount
At 31 March 2025
270,798
At 31 March 2024
287,910
Tangible fixed assels indudes assets held under finance leases or hire purchase contracts, as follows..
2025
2024
Motor vehicles
8,964
11,953
11,953
Deprecialion charge for the year in respect of leased assets
2.988
3,894
Debtors
2025
2024
Other debtors
Prepayments and accrued income
107,410
13,512
76,416
13,182
120,924
89,599
14-

CDM COMMUNITY TRANSPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases
Taxation and social security
Accruals and deferred income
11
1,699
1,250
42,705
2,265
1,096
104,429
45,654
107,790
10 Capital Grant Reserve
2025
2024
Notes
Govemment grants
179,614
165,575
11 Finance lease obligations
2025
2024
Future minimum lease payments due under finan￿ leases..
Within one year
1,699
2,265
1,699
2,265
12 Charitable status
CDM Community Transport is a company limited by guarantee which has charitable status. The Company is
registered wilh the Nl Charity Commission under registered charity number NIC 103418.
15-

CDM COMMUNITY TRANSPORT
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025

CDM COMMUNITY TRANSPORT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
DFI
Other
Unrestricted Restricted Restricted
Funds
Funds
Funds
Total
2025
Total
2024
Incoming resources
Incoming resources from generated
funds
Voluntary inconTe
Donations
Activities for generating funds
Room hire
Investment income
Bank interest
1,497
1,497
856
Total incoming resources from generated
funds
1,497
1,497
856
Incoming resources from charitable
activities
Income from Membershiplmini Bus Hire
Assisted Rural Travel Scheme
Dial a Lift Fare Income
Disability Aclion setvices
Mid Ulster District Council
Rural Transport Funding
Motability Project
DormantAccounts Fund Nl
79,297
79,296
134,174
17,280
65,157
2,500
393,337
188,291
18,245
48,764
111,742
16,548
67,460
2,500
393,337
35,585
13,323
134,174
17,280
65,157
2,500
393.337
188,291
18,245
Tolal incoming resources from Charilable
activities
79,297
544.791
274,193
898,280
689,259
Transferred to capital grant
(71,955) 171,955)
Transferred to Out and About Community
Transport
(201.126)
(201,126) (193,491)
Total incoming resources
80,794
343.665
202,238 626,696
496,624
16-

CDM COMMUNITY TRANSPORT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
DFI
Other
Unrestricted Restricted Restricted
Funds
Funds
Funds
Total
2025
Total
2024
Resources expended
Charitable activities
Direct Costs
Wages and salaries
Social security Costs
Employers pension contribution
Motor running expenses
Training costs
Advertising and promotion
Uniforms
Vehicle depreciation
Amortisation of capitsl grant
Finance lease inlerest and charges
3,570
938
191
333
134
106
50
28,320
132,126
9.051
47,591
3,732
761
34,721
4,842
533
183,287
13,721
2,798
114,905
5,406
1,490
50
6,084
51,794
86,198
16.084) (51,794) 157,878)
273
273
175,456
12,058
2,425
115,827
2,467
606
300
46,714
13,087)
273
79.852
430
850
Total direct Costs
33,642
224,155
92,453
350,250
353,039
Support costs
Wages and salaries
Social security costs
Employers pension contributions
Water rates
Rent
Insurance
Ligtht and heat
Repairs and maintenance
Printing, postage and stationary
Telephone
Bank charges
Sofvare licence
Sundry expenses
Office equipment depreciation
Amortisalion of capilal grant
1,707
397
97
56.522
5,126
1.247
306
7.540
27,456
2,248
547
85,684
7,771
1,890
306
10,619
2,769
4,700
5,279
2,832
3,935
595
6,650
8.114
2,869
138)
80,933
7,567
1,894
550
10,038
1,763
3,752
3,849
4,603
4,479
644
6,650
7,365
2,451
113)
1,539
401
192)
(54)
16
1,540
402
1,455
3.337
5,333
1,862
2,794
422
6,650
5.702
955
1,141
172
{587)
2,869
(38)
3,000
Total support costs
6,427
98,807
38,742
143,975
136,525
Tolal charitable activities
40,069
322,962
131,195
494,225
489,564
17-

CDM COMMUNITY TRANSPORT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
DFI
Other
Unrestricted Restricted Restricted
Funds
Funds
Funds
Total
2025
Total
2024
Governance Costs
Wages and salaries
Social security costs
Employers pension contributions
Legal and professional fees
Accountancy
1,757
399
96
619
14.957
1,348
326
1,516
2.556
5,960
296
72
2,400
22,675
2,044
494
4,535
3,600
23,906
2,216
557
10,232
3,400
Total governance costs
3,915
20.703
8,729
33,348
40,311
Total resources expended
43,985
343,665
139,924
527,573
529,875
Exceptional items:
Profivlloss) on sale of tangible assets
2,350
Net incominglloutgoingl resources
36,809
62,314
99,123
(30,901)
18-