Company Number: N1038364
Charity Number: NIC103505
Down Armagh Rural Transport Partnership
IA company limited by guarantee. not having a share capltsl)
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2023
Daly Park & Company Ltd
Chartered Accountants and Statutory Audltors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Down Armagh Rural Transport Partnership
IA company limited by guarantee, not having a share capital)
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Auditor's Report
9-11
statement of Financial Activities
12-12
Balance Sheet
13
Notes to the Financial Statements
14-19

Down Armagh Rural Transport Partnership
(A company Ilmlted by guarantee, not having a share capital)
TRUSTEES, AND OTHER INFORMATION
Trustees
John Spiers
John Magennis
Robert John Verner
John Kane
Alan Gilmore
William Archer (Resigned 22 February 2023)
Charity Number in Northern Ireland
NIC103505
Company Number
N1038364
Registered Office and Principal Address
10 Charlestown Avenue
Portadown
Co. Armagh
BT63 5ZF
Northern Ireland
Auditors
Daly Path & Company Ltd
Chartered Accountants and Statutory Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Bankers
Danske Bank
39 Market St
Lurgan
Co. Armagh
BT66 6AB
Northern Ireland

Down Armagh Rural Transport Partnership
{A company limited by guarantge. not havlng a share capitsl)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
The trustees present their Trustees, Annual Report. combining the Directors, Report and Trustees, Report, and the
audited financial statements for the financial year ended 31 March 2023.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their financial slalements in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statemenl of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for the
purpose of Gharity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Down Armagh Rural Transport Partnership present a summary of its purpose, governan￿,
activities, achievements and finan￿S for the financial year 31 March 2023.
The company is a registered charity and hence the report and resulls are presented in a fom which complies wilh the
requirements of the Companies Act 2006 and. although not obliged lo comply with the Statement of Recommended
Practice {Charities SORP effective January 2015), the organisalion has implemenled its recommendations where
relevant in these financial statements.
Financial Results
At the end of the financial year the company has assets of£779,923 (2022- £639,428) and liabilities of £245,590 (2022
- £33,023). The net assets of the company have decreased by £{72,072).

Down Armagh Rural Transport Partnership
IA Company limited by guarantge, not having a share capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
Trustees
The trustees who setved throughout the financial year, except as noted, were as follows:
John Spiers
John Magennis
Robert John Verner
John Kane
Alan Gilmore
William Archer {Resigned 22 February 2023)
Objectives and Activities
Down Armagh Rural Transport (DART) provides affordable, accessiblé, community transport services in response to
the needs of people living in the Craigavon and Banbridge area. DART secures grants and donations to support
provision of subsidized transport for beneficiaries. DART deliver ServI￿S using community minibuses and volunteer's
cars. DART provides informalion and advice lo enable people to avail of various means of travel to enable access to
local servI￿s. DART works in partnership with other transport providers to ensure alternatives and linkages to othèr
transport servI￿S are available for individuals and community organisations.
Structure, Governance and Management
Governin
Document
Down Armagh Rural Transport Partnership is a company limited by guarantee governed by ils Memorandum and
Articles of Association. In the event of Ihe charity being wound up. the liability in the respect of the guarantee is limited
to £1 per member of the charity. The company is under the control of the directors who are, therefore, acting trustees
for the charity.
ointment of actin
Trustees l Directors
As described in the Articles of Association a new director may be eligible for appointment if 21 days before the annual
general meeting, written noti￿ is deposited with the ￿gIStered office of the intended proposal, signed by a member
and signed by the person being proposed. so as to indicate hisl her willingness to be elected.
Trustee Induction and Trainin
New trustees are briefed on their legal obligalion under charity and company law. the conlent ofthe Memorandum and
Articles of Association, the Board and decision-making processes and recent financial performance of the charity.
Trustees are encouraged lo view the Charsties Commission website so as to gain a full understanding of trustee roles
and responsibilities.
Principal Achievements 2022-2023
Down Armagh Rural Transport (DART) Partnership Ltd, has continued to provide, through this accounting period, a
range of public benefits through the development and delivery of a range of community-based transport and training
services which reduce social exclusion and increase the quality of life for the most vulnerable and disadvanlaged in
our community.
In terms of service growth. passenger trips are up 51 Q/4 on the previous year with over 25.000 trips delivered as DART
continues a well-established growth Irend in respect of the post-covid environment. with Dial-A Lift services back to
post-covid levels.
Accredited training services have grown by 300Vo Wlth 100 people training to accredited standards in either a MIDAS
qualification or CPC Minibus D1.

Down Armagh Rural Transport Partnership
{A company limlted by guarantee. not having a share capital}
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
The accounting year 2022-2023 has also seen DART attract major funding from the Molability Community Transport
granl . This £600,000 funding subvention from Motability will allow DART to diversify into a range of non-core services
such as delivering specialised transport
inteNention to disabled children lo allow thém
to
participate
more fully
school
extracurricular
activities
and facilitating
broader access for disabled people to health
and social events. All of these successfully
funded services have been developed to meet
some of the identified gaps in the accessible
transport network.
artpartnerthip.co.tJ
The three-year funding provided through the (In,,
Motability Community Transport Fund has also
enabled DART to purchase two new
aC￿SSIble minibus vehicles to add to the
existing DART accessible minibus fleet.
Additionally, DART Direct (DART'S social
enterprise arm) has been providing full D1
minibus training during the accounting period
for community drivers, through a social
enterprise approach which offers a newly designed and fully structured training pathway for candidates to attain the
professional driving qualification.
As general concerns mount concerning the stability of Departmenl for Infraslructure core funding streams for Dial-A-
Lift (DAL) and the Disability Action Transport servi￿ (DATS), DART is acutely aware of Ihe pressing need to diversify
further beyond core granl and reliance on annual grants into a more fully diversified social enterprise operation with an
emphasis on creating sustainable income streams for transport and training services.
Compliance with Sector-wide Legislation and Standards
The company engages pro-actively with legislation, standards and codes which are developed for the sector. Down
Armagh Rural Transport Partnership subscribes lo and is compliant with the following..
The Companies Act 2006
The Charities SORP (FRS 102)
Reserves Policy
The Reserves policy has been updated during the course of the current year by the trustees. A new free reserves
target of £232.000. equivalent to six months running costs, has been agreed. The capital repla￿ment reserve target
is still £280,000, which the trustees feel would be sufficient for the repla￿ment of fleet vehicles and ac￿Ssible
equipment as they reach the end of their natural life cycie. No change was made to the contingency reserve.
The Trustees feel that these levels of reserves are essential to enable the Charity to continue to provide its activities
for the foreseeable future. The Reserves Policy is an integral part of the charity's planning, budget and forecasts.

Down Armagh Rural Transport Partnership
IA company limited by guarantee, not havlng a share ¢apitsll
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Public Benefit
In setting our objectives and planning our activities for the year the trustees have gtven ¢areful ¢onsideration to the
Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped achieve
the charity purposes and provide a benefit lo the beneficiaries.
Down Annagh Rural Transport (DART) Partnership exists to develop, deliver and maintain not-for-profit accessible
community transport options for the public benefit of our members.
Our public benefft provided through ourtransport setvices reduces social isolation and social exclusion by reaching the
hard to reach and providing a￿esS to essential sepiices and connections to the wider community.
Our seNices improve the quality of life and health and well-being for our users by enabling ac￿SS to health and medical
facilities.
DARTS services also target social need by facilitating acce5S to training and employment opportunities for our
members.
Our organisalion is committed to community development prfnciples and we work in close partnership with other
organisations and charities engaged in promoting the relief of persons who are in need through Ihe provision of
appropriate services.
Other direct benefits include the promotion of volunteering and training which provides public benefit to groups and
communities and Ihe provision of accredited driver training which enhances the skills and personal development of
community volunteers.
Auditors
The auditors, Daly Park & Company Ltd. (Chartered Accountants) have indicated their willingness to continue in office
in accordance with the provisions of Section 485 of the Companies Act 2006.
Cerknfication Statement
We confirm that the DFI grant has been used solely for the purposes intended and in accordan￿ with the lerms and
conditions of the grant.
Approved by the Board of Trustses on L1 . L . 2 3
and signed on its behalf by:
John Spiers
Director
John Magenni
Dlrector

Down Armagh Rural Transport Partnership
(A company limlted by guaranteo. not having a share capltal)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2023
The trustees. who are also directors of Down Armagh Rural Transport Partnership for the purposes of company law,
are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial ststements for each financial year. Under that
law the trustees have ele¢led to prepare the financial statements in accordance with United Kingdom Generalty
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The
Financial Reporting Slandard applicable in the UK and Republic of Ireland" Under company law the trustees must not
approve the financial statements unless they are satisfied that Ihey give a true and fair view of the slate of affairs of the
company and of the net income or expenditure of the company for that period.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consislently.,
observe the methods and principles in the Charities SORP
make judgements and estimates Ihal are reasonable and prudent..
state whether the financial statements have been prepared in accordance with the relevant financial reportrng
framework, identify those standards. and note the effect and the reasons for any material departure from Ihose
standards- and
prepare the financial statements on the going cOn￿M basis unless it is inappropriate to presume that the company
will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
company's transactions and disclose with reasonable accuracy at any time the financial position of the company and
enable them to ensure that the financial statements comply with the Companies Act 2006 and. 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 irregularities.
In so far as the Iruslees are aware..
there is no relevant audit infom)ation (information needed by the company's auditor in connedion with preparing
the audito¢s report) of which the company's auditor is unaware. and
the trustees have taken all the steps that they ought to have taken as trustees in order to make themselves aware
of any relevant audit information and lo establish that the company's auditor is aware of that information.
Approved by the Board of Trustees on
and signed on its behalf by:
John Spiers
Director
John Mage
Dlrector
nls

INDEPENDENT AUDITOR'S REPORT
to the Members of Down Armagh Rural Transport Partnership
{A company limited by guarantee, not having a share capital)
Report on the audlt of the financlal statements
Opinion
We have audited the company financial statements of Down Armagh Rural Transport Partnership ('the company,) for
the financial year ended 31 March 2023 which comprise the Statement of Financial Activities (incorporating an Income
and Expenditure Account). the Balance Sheet and noles lo the financial statemenls, including the summary of
significant accounting policies set out in note 2. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 "The Financial Reporting
Standard applicable in Ihe UK and Republic of Ireland" and Accounting and Reporting by Charilies: Statement of
Recommended Practi￿ applicable to charilies preparing their accounts in accordan￿ with FRS 102.
In our opinion, when reporting in accordance with a fair presentation framework the financial statements..
give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its deficil for the financial
year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance wilh the requirements of the Companies Acl 2006 and the Charities Act
(Northern Ireland) 2008.
Basis for opinion
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 Auditols responsibilities for the audit of the
financial statements section of our report. We are independent of the company in accordance with ethical requirements
that are relevant to our audit of the financial statements 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 basis for our opinion.
Conclusions relating to going concern
In auditing the financial stalements. we have concluded that the trustees, 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 matetial uncertainties relating to events or conditions
that, individually or collectively. may cast significant doubt on the company's ability to conlinue as a going concern for
a period of at least Iwelve months from the date when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the tnjstees with respect to going concern are described in the relevant
sections of this report.
Other Information
The other information comprises the information included in the annual report other than the financial statements and
our Auditor's Report thereon. The trustees are responsible for the other infomiation contained within the annual ieport.
Our opinion on the financial stalemenls does not cover the other information and. except to the extent otherwise
explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
Our responsibility is to read the other information and. in doing so. consider whether the other information is materially
inconsistent with the financial slalements or our knowledge obtained in the course of the audit, or otherwise appears
to be materially misslated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a malerial 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 information, we
are required to report that fact. We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Trustees, Annual Report for the financial year for which the financial ststements are
prepared is consistent with the financial statements,. and
the Trustees, Annual Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Down Armagh Rural Transport Partnership
{A company limited by guarantge. not having a share capital
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit,
we have not identified material misstatemenls in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us lo report to
you if. in our opinion:
adequate accounting records have not been kept., 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
the trustees were not enlitled to prepare the financial slatements in accordance with the small companies regime
and take advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibilities of trustees for the financial statements
As explained more fully in the Statement of Trustees, Responsibilities set out on page 6, the trustees are responsible
for Ihe preparation of the financial statements and for being satisfied Ihal Ihey give a true and fair view. and for such
internal control as they determine is necessary to enable the preparation of financial statements that are free from
material misstalement, whether due to fraud or error.
In preparing the financial statements. the trustees 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 management either intends to liquidale the company or to cease operations, or has no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether Ihe financial statements as a whole are free from
material misstatement. whether due to fraud or error, and to issue an Audilor's 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 malerial 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 ststements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities. oullined above. to detect material misstatements in respect of irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below=
There is an inherent difficulty in detecting irregularities during audit. However the effectiveness of entity's controls, the
nature and extent of audit prO￿dureS performed, gives us confidence in detecting irregularities
Further information regarding the scope of our responsibilities as auditor
As part of an audit in accordance with ISAS (UK), we exercise professional judgemenl and maintain professional
scepticism throughout the audit. We also..
Identify and assess the rÈsks of material misstatement of the, whether due to fraud or error, design and perform
audit procedures responsive to Ihose risks. and obtain audit evidence that is sufficient and appropriate to provide
a basis for our opinion. The risk of not detecting a material misstatemenl resulting from fraud is hi9her than for one
resulting from error. as fraud may involve wllusion, forgery, intentional omissions, misrepresenlalions. or the
override of internal control.
Obtain 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
company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by Irustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the
audit eviden￿ 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 concem. If we conclude that a material uncertainly
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 Audilorfs Report. However. future events or conditions may cause the company to
cease to continue as a going wncern.
Evaluate the overall presentation. structure and content of the financial statements. including the disclosures, and
whether Ihe financial statements represent the underlying Iransactions and events in a manner that achieves fair
presentation.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Down Armagh Rural Transport Partnership
IA company Ilmited by guarantee. not having a share capital)
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 deficiencies in internal control that we identify during
our audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the company's members. as a body, in accordance with Chapler 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so thal we mighl state to the company's members those
matters we are required to state to them in an auditols report and for no olher 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 report, or frjr the opinions we have formed.
Ruairi
aginn
enior Statutory Auditor)
for and on b
If of
DALY PAR
COMPANY LTD
Chartered Accountants and Slatutory Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
/G6/aQ23
11

on(r)
cO￿-
(oom
(OG)

Down Armagh Rural Transport Partnership
IA company limitsd by guarantee. not having a share capital)
Company Number: N1038364
BALANCE SHEET
as at 31 March 2023
2023
2022
Notes
Fixed Assets
Tangible assets
28.132
93,491
Current Assets
Debtors
Cash at bank and in hand
10
64,523
687,268
112,947
432,990
751,791
545,937
Creditors: Arnounts falling due within one year
11
(10,475)
(33,023)
Net Current Assets
741,316
512,914
Total Assets less Current Liabilities
769,448
606,405
Grants receivable
12
{235,115)
Net Assets
534,333
606,405
Funds
DFI Restricted funds
Other funds".
Restrtcted trust funds
Unrestricted designated funds
General fvnd (unrestricted)
17.934
13
82,841
297,500
153,992
65,508
522.963
Totsl funds
14
534,333
606,405
These financial statements have been prepared in a¢cordan¢e with the special provisions relating to small companies
within Part 15 of the Companies Act 2006.
Approved by the Board of Trustees and authorlsed for Issue on
behalf by
and signed on its
John Spiers
Director
John Magennis
Director
-•k. Y) A-
The noles on page5 14 to 19 fo￿ part ofthe financial statements
13

Down Armagh Rural Transport Partnership
IA company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2023
GENERAL INFORMATION
Down Armagh Rural Transport Partnership is a company limited by guarantee incorporated in Northern Ireland.
The registered office ofthe company is 10 Charlestown Avenue, Portadown, Co. Armagh. BT63 5ZF, Northern
Ireland which is also the principal place of business of the company. The financial stalements have been
presented in Pound Sterling (£) which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the tharily's financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention,
modified to include cerlain ilems at fair value. The financial statements have been prepared in accordance with
the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
FRS 102"
As pemiitted by the Companies Act 2006, the company has varied the standard formats in that act for the
Slatement of Financial Activities and the Balance Sheet. Departures from the standard formats are lo comply
wilh Ihe requirements of the Charities SORP and are in Complian￿ with section 4.7. 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the company for the financial year ended 31 December 2017 have been prepared
on the going concern basis and in accordance with the Statement of Recommended Practice {SORPI
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Cash ftow statement
The company has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement
because it 15 classified as a small company.
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Aclivities when the company is legally
entiued to it, ils financial value can be quantified with reasonable certainty and there is reasonable cerlainly of
its ultimate receipt. Entitlement to legacies is considered established when the company has been notified of a
distribution to be made by the executors. Income received in advance of due performance under a contract is
accounted for as deferred income until eamed. Grants for activities are iecognised as income when the related
conditions for legal entitlement have been mel. All other income is accounted for on an accruals basis.
Tangible fixed assets and depreciation
Tangible fixed assets are staled at cost or at valuation, less accumulated depreciation. The Charge lo
depreciation is calculated to write off the original Cost or valuation of tangible fixed assets, less their estimated
residual value, over their expected usefijl lives as follows=
Land and buildings freehold
Fixtures, fittings, and equipment
Motor vehicles
200/0 Straight line
50 % Straight line
50 % Straight line
Debtors
Debtors are recognised at the setuement amount due afler any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the company from government
agencies and other co-founders. but not yet received at financial year end. is included in debtors.
Cash at bank and In hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months, notice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
14

Down Armagh Rural Transport Partnership
IA company limited by guarantee, not having a Share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
INCOME
DONATIONS AND LEGACIES
Other
DFI
Restricted Restricted
Funds
Funds
2023
2022
Unrestricted
Funds
Grant income- Disability Action
Transport Scheme
Grant income-Assisted Rural
Transport Scheme
DFI BluelGreen Infrastructure
Other Restricted Funds
146,879
146,879
186,200
32,160
32,160
33,881
-17,934
-17,934
113,853
113,853
51,491
Grant Income
260,732
14,226
274.958
271.572
OTHER CHARITABLE ACTIVITIES
DFI
Unrestricted Restricted
Funds
Funds
2023
2022
DFI Rural Transport Funding
DAL Generated Fare Income
Transport Services & Training
106,602
2,759
106,602
2.759
8,746
121.490
2,523
75,960
8,746
8,746
109,361
118,107
199.973
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2023
2022
Investments
77
77
353
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Direct Service Delivery Costs
Despatch Function Costs
Administration & Support
207,362
132,024
52,361
1.334
12,128
60,005
208.696
144,152
112,366
252,767
100.326
144,254
391,747
73,467
465,214
497.347
ANALYSIS OF SUPPORT COSTS
2023
2022
Depreciation
General Office costs
General expenses
Bank fees
Audit fees
34,855
31.194
4,486
332
2,600
58.035
34,547
6,852
233
2.113
73,467
101.780
15

Down Armagh Rural Transport Partnership
IA company limlted by guarantee, not havlng a share capitsll
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
NET INCOMING RESOURCES
2023
2022
Net Incoming Resources are stated after chargingl(creditingl:
Depreciation of tangible assets
DeficiU{surplus) on disposal of tangible fixed assets
Auditols remuneralion:
audit services
Grants receivable received
34.855
18,085
58,035
(3,600)
2,600
2,113
{9,916)
INVESTMENT AND OTHER INCOME
2023
2022
Revenue grants received
Bank interest
9.916
353
77
77
10.269
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2023
Number
2022
Number
Employees
12
10
The staff costs comprise..
2023
2022
Wages and salartes
Pension costs
140.354
9,833
126,956
12.162
150,187
139.118
TANGIBLE FIXED ASSETS
Land and
Fixtures,
buildings fittings and
freehold
equipment
Motor
vehicles
Total
Cost
At 1 April 2022
Additions
Disposals
24,254
7,208
271.642
295,896
15,708
(96,310)
8,500
(96,310)
At 31 March 2023
8,500
31,462
175,332
215.294
Depreciation
At 1 April 2022
Charge for the financial year
On disposals
22.048
4,707
180,357
28,448
{50,098J
202.405
34,855
(50,098)
1,700
At 31 March 2023
1.700
26,755
158,707
187,162
Net book value
At 31 March 2023
6,800
4.707
16.625
28,132
At 31 March 2022
2.206
91.285
93.491
16

Down Armagh Rural Transport Partnership
{A company limited by guarantee. not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
10.
DEBTORS
2023
2022
Trade debtorslprepayments
Amounts owed by related parties
other debtors-DFI Other
Other deblors-DFI BluelGreen Infrastructure Fund
Other debtors-ABC Covid & Essentials Fund
Other debtors-Restrrcted Disability Action Transport Scheme
Other debtors-Dart Direct
30.434
3,837
3,067
12,713
3.837
11,931
17,934
5,000
41,411
3.830
13,930
3,830
Taxation and social security Costs
9.425
16,291
64,523
11*,947
11.
CREDITORS
Amounts falling due within one year
2023
2022
Taxation and social security Costs
Accruals and deferred income-other accruals
Accruals and deferred income- DFI Bluel Green Infrastruclure Fund
5.219
5,256
4.879
3,617
24,527
10,475
33,023
12.
GRANTS RECEIVABLE
2023
2022
Capital grants received and receivable
Increase in financial year
235,115
In the year ended 31 March 2023 Down Amiagh Rural Transport Partnership
had committed to purchase several motor vehicles. Mobility grant funding was
secured and received at the year end. The grant's recognition is conditional
upon delivery of the motor vehicles which are due to be purchased and
delivered within the next twelve months.
13.
RESERVES
2023
2022
At 1 April 2022
Deficit for the financial year
606,405
(72.072)
621.238
{14,833)
At 31 March 2023
534,333
606,405
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Other
DFI
Restricted Restricted
Funds
Funds
Total
Funds
Funds
At 1 April 2021
Movement during the financial year
366,486
156,477
148,056
{82.548)
106.696
{88.762)
621,238
(14,833)
At 31 March 2022
Movement during the financial year
522,963
(71,471)
65.508
17.333
17,934
(17,934)
606.405
(72,072)
At 31 March 2023
451,492
82,841
534,333
17

Down Armagh Rural Transport Partnership
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2022
Income Expenditure
Transfers
between
funds
Balance
31 March
2023
DFI Restricted Funds
DFI Bluel green Infrastructure
Fund
Assisted Rural Transport Scheme
DAL General Fare Income
DFI Rural Transport Funding
17,934
-17,934
32.160
2,759
106.602
32,160
2,759
106,602
17,934
123,587
141,521
Other Restricted funds
Disability Action Transport Scheme
Armagh City Banbridge &
Craigavon Borough Council
The National Lottery Community
Fund
Southern Health & Social Care
Trust
Rank Foundation
146,879
{2,400)
146,879
419
5,000
2,181
50,621
62,000
71.702
40,919
9.887
20,253
10,561
19,579
34,000
13,838
20,162
65,508
260,732
243.399
82.841
Unrestricted funds
Unrestricted - Capital
Replacement
Unrestricted - Contingency
Unrestricted General
280,000
280,000
17.500
225,463
17,500
153.992
8,823
80.294
522,963
8.823
80.294
451,492
Total funds
606,405
393,142
465,214
534,333
14.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Current
liabilities
Deferred
Grant
income
Total
DFI restricted Funds
Mobility restricted grant
(235,115)
(235,115)
Other restricted fvnds
82,841
82,841
Unrestricted general funds
28,132
668,950
{10,475)
686,607
28,132
751,791
{10,475} {235,1151
534,333
18

Down Armagh Rural Transport Partnership
IA company limited by guarantse, not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
15.
STATUS
The company is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assets of the company in the event of its being
wound up while they are members. or within one year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased to be members. and the costs, charges and expenses of winding
up. and for the adjustment ofthe rights of the contribulors among themselves, such amount as may be required,
not exceeding £ 1.
16.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
19