Company R8glstratlon NL¢mb8r N1O38364
Chatfty Numb8r= NIC10350S
Down Armagh Rural Transport Partnership
IA cornpany Ilmlted by guarantee. not having a sharp wil811
Annual Report and Audlted Flnancial Statements
for the financial year ended 31 March 2026
Daly Park a Company Ltd
Chartered Accountants and Statutory Auditors
4 Carnegl8 Str88t
Lurgan
Co. Arrnagh
9T66 6AS
Northèm Ireland

Dovm Armagh Rural Transport Partnershlp
(Acotnpany limited by gvarantsp, not having a sharecapltsl
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
statern8nt of Trustee5' Responsibilities
Independent Auditor's Report
8-10
statement of Financial Acbvibe
Balance Sheet
12
Notes to the Financial Statements
13- 18

Down Amiagh Rural Transport Partnership
IA company IlmltÈd by yuarantee, not havlng a share £atytall
TRUSTEES, AND OTHER INFORMATION
Trustees
John Dakel Spiars
John Francis Magennis
RobertJohn Verner (Deceased 14151281
John Kane
Alan Gilmo
Maria Martsna Treacy IAppoinl6d 3Q April 20251
Charity Number In Northorn Ireland
NIC103505
Company Rfrgistration Numb?r
N1038364
Registered Qffice and Prlnclpal Addro88
10 Charfe5town Avenue
Portadow
Co. Armagh
BT63 5ZF
Northern Ireland
Audltors
Daly Park & Company Ltd
Chart&red ArLounlanls and SlalutoryAudilors
4 Carnegie Street
Lurgan
Co. ATmagh
BT66 SAS
North8m IreLgnd
Prlnclp81 Bankers
D8n5ke Bank
39 Market 51
Lurgan
Co. Amagh
BT66 6AB
Northern IreL3nd

Down Armagh Rural Transport Partnership
IA company1Srnited by 9uaranlep, not having a share capttall
TRUSTEES, ANNUAL REPORT
forthe financial yearended 31 March 2026
The Iruslees present thèir Trustees, Annual Report, combining the Directors. Report and Trustees. Report, and the
audited financi81 slalements for the financial year end6d 31 March 2026.
The financial 51atemen15 are prepared in accordance with the Companies Act 2006, FRS 102 'The Financial
Reporting Standard applicab￿ in the UK and Republic of Ireland and ArGounting and Reporting by Charitie5
Slalemenl of RecommendEd Practice applicable lo charities preparing their financial statements In accordantr& with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Trustees, Report contain5 the information wuired lo be provided in the TtUslee5' Annual Report under the
Stslemenl of Recomwended Practice ISORPI guidelines. The tru51ees of the Gompany are also Gharty tru51ee5 for
the putP05e 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 surnmary of 118 PU￿05e.
governance. aclivilies. achievements and finance5 forthe financial year 31 March 2026.
The cornpany is a fegi5tered Gh3rty and hence the report and resuhs a￿ pwenled in a fotm which compl￿$ with the
requirements of the Cotnpanies Atl 2006 and, although not obliged lo comply with the Statement of Recommended
Practice (Charities SORP effecthfe January 20151. the organisalion has implemented ils recommendalions where
relevant in these finanaal slalemenl5.
Review ofAchievements and Performance
2D25f26 was a year of conlinued organisalional change. dvJilal developrnenl and service growth for DART. Building
on the Iransformalion achieved in the previou5 year, DART further embedded digital 5yslern5 across booking.
stheduling. communicatlQnS 3nd adtninislralion, whik continuing lo expand Servi￿ reach and strengthen its ro￿ as a
modem, responsive and inclu5we comrnunity Iran5PQrt provider.
Across th8 year, DART completed over 27.000 passenger trips acr055 its programmes. representing a 4.7% increase
in trip numbers Compared with the pr8ViOU5 year. This growth demon51rale5 conlinuillg (lemand for acce55ible.
community-based transport and highlights DART'5 ability lo increase service delivery despite ongoing financial and
operational pressure5.
DART'S advocacy. neiworking and community developm?nl work remained a priority during 2025126 and contributed
directly to one of lh& organisalion's most significant strategic achEvemen15'. Securing sn 11% increase in core
Department for Infrastructur8 funding. Throughout the year, DART continued lo make the case for a nwre secure and
sustainab￿ funding model for community transport in Northern Ireland, ernph35isin9 115 role as a foufjdalional service
for inclusion. independenTr, acff5s lo health 5erviGes and regional GoTrnectivity. The funding uplfft provide5 a
slrongei platform for serviTr conlinuily, operational planning and future Susiairtabilily. and rèflects grDwing recognition
of the essential rgle cotnmunity transport plays in supporting people and communities. However, DART iemain$ clear
that long4erm suslainabilily will rsquir& multi-y&ar funding certainty, policy ￿8ritY and fuller integration of communty
Ir8n8POrt within the wider transport ne￿ork.
A major milestone during 2025126 wa5 the successful completion of the Ihree-year Molabilily-funded Acce55 Plus
project. Over the lrfelitne of the project. DART delivered 5.063 specialist trips. sUPPOrting disabled chiklren. adults.
oldèr people. families and Indriiduals facing transport barriers. Th8 proiecl mad8 a significanl contribution lo access lo
healthcare. education. employment, social participation and Independenl living, while demonstrating Ihe practical
value of flexibl&, person-cenlred transport provision.

Down Armagh Rural Transport Partnership
IA company Ilmlted by guarant*, not havSng a share capStall
TRUSTEES, ANNUAL REPORT
for the finantial yearended 31 March 2026
DART is also hopeful of sècuring continued Molability funding for Access Plus for the 2026-2029 pariod. Conlinu&J
funding would allow DART lo buikl direclty on the 18arning, demand and impacl demon51raled during the first
Ihree-year project, SUPPOrting continuity of specialist accessible transport and further developrnenl of referral
pathways. partnership working and community reach.
A further major dwelopm8nt in 2025126 was DART securing a signrficanl £380.000 in¥aslment from The National
Lollery Community Fund for LIFT. a Specialist dem8nlia-specific transport service for the Southern Health and Soaal
Care Trust area. This investment repre8enls an important expansion of DART'5 inclusive transport offer. recoynising
the particular barriers face(1 by people living with dernenlia. their carers and families. The LIFT seTVite will support
acces5 to health, wellbeing, social and community-b85ed activitie5. helping lo reduce i501alion, maintain
independÈnce arKI improve quality of1rf8 lor people aff8Cted by dem8nlia across tha SHSCT area.
DART continued lo build on its digital Iransformalion progr&mme, with digital booking systems. driver Scheduling, user
communication5 and financial proTrsses now embedd&l aGros$ the organi$alion. These imprgvernent5 have
supported more efficient service rnanagemeDI, better cuslorner comrnunicalion and stronger operational over5ighl.
The move lo fully digital systems remains central lo DARTS abdity ltr manage rising demand while controlling
administrative costs.
DART also made major progres5 in developing DART Direct, 115 new driver Iraifjing afid Workfor￿ Llevelopment
enterprise. During 2025126. DART Direct achieved recognised DVSA Training Cenlre slatU5. e5tabli5hing DART as a
approved prowider of professional driver training This was supported by the dèvelopment of qualified trainers across
th￿@ kèy areas professional driver training, mental heallh training and digital marketing training. This slr6nglh6ns
DART'S internal training C8pacity. cre8tes a plalfom for future earned income, and supports wider C￿Munity
capacity-buihaing.
DART Oired forrns a key part of DART'S wder sustainability slralety. with the longer-t&rm aim of generating income
to cr05S-subsi(lise core comfflunily Iran5POrt setvices while also improving local acces$ lo high-quality,
community-based training. The organisalion also continued lo prtsmole and develop its Dn-fund8d cora community
transport seNices, including Dial-a-Lift (DALI and the Disability Action Tr8n5porf Scheme IOATSI, both of whith
experienced strong grovrth during 2025126. DAL increased by 9.5%. rising from 8,166 trip5 in 2024r25 10 8.939 trips in
2025126. while DATS increased by 4.5%. frow 5.458 trip5 in 2024125 lo 5,702 trips in 2025126. This growth aGf055
both services highligh15 5uslaineil demand for Èccess1blÈ. comrnunity-based transport and underlines DART'S
Gonlinuing rolÈ in connecting peop￿ to 8$senlial servicas, reducing Isolation and 8UPPOrting partLipation In e¥eryday
ongside this 51ralegic advocacy, DART slrenglhened 115 loGal partnetship through aGlive engageTnenl wilh key
community and health netWOTk5. inGluding the ABC Conned Well Live Wtll Nplwork. ABC Community Nelwotk, ABC
Seniors Network. ABC Loneliness Network, Verve Healthy Living Nem0￿. Choic8 Housing Advisory Group for
Craig8von. 2nd the Age Friendly Allianc8. This community development Wofk helped DART remain closdy connected
lo local nèed. improve referral and signposting pathways, and ensure Ihal transport barriers were represenled within
wider conversations on health, ageing. loneliness, housing, inclusion and community wellbeing.
Overa11. 2025126 was a year of growth, Con501￿allOn and 5tralegi¢ positionill9. The completion of the Ihree-year
Molabilily-fvnded Access Plu5 projetl. the delivery of 5.063 specialist Inps. th8 achievemènt of over 27,000 total
passenger trips. thè Securing of an 110K increase In core Dfl funding. the award of £380,000 from Tr8 Nalional Lotiery
Community Fund for LIFT, the development of DART Diiecl. and the slEnglhening of community partnerslips show
th31 DART continues to meet a significant growing communty need. Building on the 51ralegic achievemeD15 of
2025126, DART enlers the next financial year with a c￿8￿ foGus on sustsinability, accessibility, partnership and
long-lerm Social impact.
Flnanclal Results
At the end of the financial year the company has assets of £563,901 12025 - £694.6181 and liabilities of £89.144
12025- £15,299). The net asset5 of the c￿npanY have decreased by £128.2741.
Trustses
The Iru5tees who served throughout the financiol year. èxcept a$ noted, w2re as fallows".
John Dakell Spiers
John Francis M8gennis
Rob8rtJohn Varner ID8ce8sed 1415r261
John Kane
Al3n Gilmore
Maria Martin8 Treacy IAppoint8d 30 April 20251
In accordance with th8 ArtiC￿S of Association, tha directors r&tire by relation and. bein9 digib￿, off6r themselves for
el&clion.

Down Armagh Rural Transport Partnershlp
IA¢omp8ny Ilmltèdby yu#r&nts*. nDt h&vlng ajhirp
TRUSTEES. ANNUAL REPORT
lor Ihe finan¢lai yoar &nd8d 31 March 2026
Compllancgwllh Sertor-wlde Leglslallon and Standards
The Company qngages pro-actively wlh legislatiDn. Standard5 and GDdes which are devdoped lor the sector. Down
Armagh Rural Transport Padnership subs(xibe5 to and is Com￿lant wlh the followng..
The ¢ompanie5 Act 2006
The Charits25 SORP IFRS 1021
Reseryes Pollcy
The Irtg reserves largel of betwe8n three 10 Six monlhs tunning costs. up lo a maKlmum 01 £420,000. 1$ s￿11 d8etned
approprtale. In addition. the rapital reP￿Ce[￿ent reserve largel is still £280.(MK). ￿lch Iruslees frÈl be
sU￿1¢ient for the r4)Locemenl of fitel vtrhi¢le$ and a¢¢ts$ib10 equlpmenl as ihey reath the end of their natural lffe
cycl8. No change w8s made to Ihe ￿lI￿gOn￿ re3etve.
The Tw51ees feel that these leve15 of res8p￿S are essential to enable the Charlty to ￿lInve lo provlde ib aCt￿th¥s
for Ihp10195epabl8 future. The Re5eNe5 Policy is an inlegfal part ol the charity'3 plannlng. budget and for8¢8sls
Publ1￿ Bpr¥¥fit
In Setting our objd¢liV$$ and ￿annIng our &¢tlvlties for Ihg ye8r the trustees have gwen Caref￿ considBrnlron to
Charily Comm15siw for Northem Ireland's gui(k*nro on public bqnefil to en5uFd ihat acb¥ilie5 have helped achieve
the charity purpose9 and provide a bfjrhtrfil to the benEfi¢l¥rlB¥.
Down Armagh Rur4 Transp￿1 IDARTI Partnership exi515 to develop, deliver and maintain not-for-profil ¥¢e$8ib
community I￿nSpOrt Options fvrlhè publk btneffltof our m8mbers.
Our publlc beneffl provided through our IT8nsport sepA¢es reducos 50cial isolation and sorAal exc1u5ion by reachlng
the hard lo reach and providiro acce9s lo es$enllal $Èrvl¢o8 and conn¢¢lion$ to ihe community.
Our so￿¢08 Nnprove tha quality Df lrfe and heamh and for OUT user5 by erEabllng acc995 to he811h and
DARfs services B150 lar￿1 $oclal need by 18¢iIIL91ing access to lrnlnlno aDd etnploymenl opportunibes lor our
rnembe￿.
Our organlsaiion is commiii¥d to community dgvdopmenl principle5 and wg work In closa parlnorshlp ￿th other
orggnisa￿ons and Ghadues engaged in prornoting th8 relial of ptrtsons svho are in noed th￿ugh the provision of
appropri819 services.
Olher dired benefi15 include the pmmolK>n of volunteering and training which provide9 public benefil lo giDtsP5 and
communilips aDd the plov15￿Tr of accredlled drivBr training which enhances th& skills and personal development of
cornmunity volunteers.
The Auditor5
The auditor5. Daly Park & Company Ltd. (Chartered Accounlantsl have indlcal$d Ihèli ￿llIn￿o$S to ¢Dnlinup in office
in atrDTdaD¢e wlh provisVJn5 01 Secbon 485 of the Companie5 Act 2006.
Appvove(E by tho Board ol TrnstO•8 on
antl $lgMd on It$ behalf by.
JohTr Fran¢ls Magenn
Dlrg¢tor
¢Ll￿Al￿n Glknore
Direclor

Down Amagh Rural Transport Partnership
IA ¢&mpony Ilrnlt•dby guarBnt•fr, not havlfig a sharo caplW}
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for Ihp finaTKial ygar6rded 31 March 2026
The Irusleès, who are also dliBrtot5 of DOWD Armagh Rural Tiansport Partnenship for tha purpos99 of cthmp8ny law.
arè respon$iblg fDr prepariTrg Ihe TrTranGial sialement5 in accordance WI￿ applicable13w and ￿gUlatiOns.
CornpBny law requires the busloes a¥ Ihg ¢Jiractor5 lo prepare financial &latements for each finèncial wr UndBr thAt
law Iru51ees have dected lo préPAfè the ffnonclal statempD15 in accordance wlh United Kin￿10￿ G8neral
AcGepled Accounting Practice (United Kingdom Actounting standards and appli¢able law) including FRS102 rhe
Fln8D¢lal Reporting Standard applic8ble in the UK and Republic of Ireland. Under ¢ompaDy the Iruslee5 must not
appfove the finan¢lal slal8rnenls unle55 Ihey are sa115fied that Ihey give a Iiue and falr vlew of the siale of affair5 of
Ihe company ol Lhtr fjEI Incomp OT expendilU￿ ol the cornpany for that periDd.
In preparing Ihese financlal slatÈmonts. tho Iru$ips¥ are required Ig".
Sele￿ suitable aC￿Unting pollcies and apply thom ¢on$l$bnUy',
observe Ihe methods and principles in the Charilieg SORP..
makojud9emen15 and aGcounbng esknmales Ihat are reasonablo and pwdeni.,
$lale whether the financial 5talemen15 have been prepared in accordanc& wllh ap￿1¢81￿$ ac¢ouniing standatds.
IdÈnllfy Ih¢$o siandatds. and note the effect and Ihe reason5 for any malerla1 depariur8 from Ihoso $tsDdatds". and
prepare Ihg ftnan¢41 slalom*nts the going concem basis unle55 il 15 inappropriate lo prasume that the
companyvAII coDUnue In wtrauon.
A5 explain8d in note 3, slate whelherlheChÈrttles SORP l$Tfs¢liv8 January 20151 has beqn fdk>wed,.
The trtsstees ar¥ rgsponsible lor keeping adequate arxountiw record5 are surrpc*nl lo show and explain the
company's Iransaclitsns and di￿1059 wilh rea50nable accuracy at any Imne Ihe financial posilion ol th8 company 3n(f
enab￿ them lo Ènsure Ibet financi81 slaletnenis with the compani￿ Act 2006 and. Th8y are also
responsible lor s8feguarding the as5eis Df lh& company ¥nd heD¢e forlaking ieasonaLle steps fDr the preVent￿n and
d818Glion of fraud and other irregularilEs.
In so far 88 tho Injsteos are awdre..
th8re is llo relavanl audil inlDrmalion lintcmiallon neodèd by lh• ¢ompaDy'8 audltor in Connecti￿ wth p￿Parir
th9 auditors report) of which the ¢Dmpany$ $udltor 1$ unaware. and
the trustees have taken all the slep5 Ihal Iheyoughl Lo hove 18ken as Irusle6$ In ordèrlo make IhBmsdves avrdre
of any relevant audil inforrTiabon and to aslabksh Ihatthe Company's auditor Is aware of Ihaiinfomaiion.
Appioved bythe Board of Yrusto•s on
#nd 8ign8d on its behalf by..
John Francls Magèn
Dlrectcf
lan Gllmore
Dlroelor

INDEPENDENT AUDITOR'S REPORT
to the Members of Down Armagh Rural Transport Partnership
IA company Ilmited by guarantBg. not h3vlng w share capi￿)
Roport on th6 audlt of tho financlal statement8
Oplnitsn
We have audited the company financial stslemenls of Dow Armagh Rural Tran5POrt Partnership Ilhe company'l for
the financial year ended 31 March 2026 which comprise thè Slatemènl of Financial Aciivilre5 lincorporaling an
Income Ènd Exppnditure Accounll. the Balance Stteel and llolès to the financial 51alernenls. including the summary of
significant accounting policies sel out in note 2. The financial reporting framework that has bsen appli8d In Iheir
preparalioTr ￿ applicable law alld United Kingdom Accounting Standards, including FRS 102"The Financial Reporting
Stsndard applicable in the UK and RepubliG of Iieland AGcounling and Reporting by Charities-. Slalemenl of
Re¢omtnended P[aGli￿ opplicable lo charitie5 prep3riTrg their aGGounts in aGGordance with FRS 102.
In ouropinion, when reporting in accordanc& wth a fair pr8senlation frameworkthe financial slalements..
give a ITue afKI fair view of the 51ale of the company's affairs a5 al 31 March 2026 and of ils deficit for the financial
year then ended.,
have been properly p￿pare{l in aGGordanGe with United Kingdotn Generally Arcepled AGcounting Practice.. and
have been prepared in accordan￿ with the rèquirsnenls of the Cotnp3nies AGI 2006 and the cha￿lieS Act
INorth8rn Ireland) 2008.
Basi5 foropinion
We conducled our audit in aGGordanGe with International Standard5 on Auditing IUKI IISAS IUKII alld applicable law.
Our responsibilities under those standards arè further described in the Audiloi's responsibilities for the audit of the
financial slalam8nls $8clion of our report. W8 ar8 ind&p8nd8nl of th8 company In Èccordance with ethical
requir8m&nls that are rel&vant lo our audit of th& financial statements In the UK, including the FRC'S Ethical Standard.
and we have fulfilled our other ethical respon5ibililies in accordance wilh these requirements. We b81ie¥8 that th&
audit evidence we have obtained is sufficient and appropriate lo provide a ba515 for our opinion.
Conclu$lons rtrlaung to golng conctrrn
In auditing the financial slatemenls. we hav& concluded that the Iruslees. u$8 of the going conom ba5i% of
accounting in the prep8r8lion of th8 financial slalem8nls Y6 appropriate.
Based on the work we have perfottned, we have not identified any malenal un￿rt81nt￿S relating lo 8vents or
conditions that, Individually or collediv&ty. may cast significant doubl on the company's ability to ronlinue as a going
concÈrn for a period of 81 lÈast twelve months from the dale when the financi81 st8temenls are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo goiw concern are described in the rakvant
seGlions of this report.
other InfomaUon
The other Information comprises th8 Infomalion induded In the annual report other than the financial statemènts and
our Auditor's Report Ihereon. The Iruslees are responsibk for the other Infonralion contained within the annual
report. Our opiTrion on the financial statements doe5 not cover the other information and, except lo the axlent
otherwisè explicitly slated in our rÈptsrt. we do not express any fortn of assurants conclusion Ihereon.
Our responsibility is lo read the olh8r infomiation and. In doing so, consid&r whÈlhèr th8 other informalitrn 1$ materially
Inconsislenl with Ihe financial sla18m8nls or our knowledge obtained In the course of the audiL, or otherwse appea
lo be materially misslaled. If we identify such material inconsistencies or appalenl material m18slalements, we are
required to determine whether this give5 rise lo a material mis518lement in the financial slalement5 Ihemselv8s. If,
based on the wotk we have pertotrne(l. we Goncivde Ihal there is a material Tni5Stalemenl of thi5 other information, we
are required lo report that fact Wè have nothing lo report In this regard.
Opinitsn on other mattel pr¢$cribed by the Companies A¢t 2006 and thp Charitie¥ AGt INorthgTn Irglandl 2fy)8
In our opinion, based on Ihe work undertaken in the course of the audit..
the infom181￿￿ given in the TN5tee5' Annual Report forthe financial year for wh￿h the financial statements are
prepared is con5i5telll wlh the financial stalemenls, and
the Tru51ees' Annual Report ha5 been prepared in aGcordance with applicaile legg1 requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Down Armagh Rural Transport Partnership
IAcompany limited by guaranlep. not having a Share capftall
Matters on whlch we are requlr8d to report by excepuon
In the lighl of our knowledge and understanding of the company and it8 snvironmenl obtained in th& coursè of the
audit, we have Trol identified material wisslaternenls in the TN51ee5' Annu81 Report.
W& have Mlhing lo report in respect of the following mallers where the Companie5 Act 2006 requires us to report lo
you if, in our opinion..
adequate accounting record5 have not been kept.. or
the financial stslemen15 are not in agreetnenl with the accounting records and relums,. or
ertain disc105ures of tru51ee5' remuneration speofied by law are not made., or
thè Iruslees were not entiiied lo prepare the financial 51aletnents in accordaTrce with the small companies regine
and lake advantage of Ihe small compani85' &xemption In pr8paring the TrusleÈs' Annual Report.
Re5ponsibilltie5 01 truslees for the financial statements
As explained more fully in the Slalemenl of Trustees, Responsibilitie5 set out on page 7. th& Irusleas are responsibl&
for the preparation of thè firtanaal sialemenls and for being satisfied that they give a true and fair view. and for such
inlemal control as thèy delemine ts necessary to enab￿ the p￿paration of finanGial 5tsternenls Ihal are free from
material misslalemeDI. whether due to fraud or error.
In preparing Ihe financial 51atemenls. the ITUStee5 are responsible for as5es5ing the cornpanls ability lo continua as 8
going contem. discltr$ing, Ès applicable. tllallet5 related lo going concerTr and using the goiry concem basis of
accounting unless managemÈnl either intends lo Iiquidale the company or lo cease operalion5. or has no realistic
atternalive bul to do so.
ALtditorfs responsibilities forthe audit of the finanGial statements
Our objectives are lo ablain reasonable assurance about whether the finanoal slalements as a whok are free from
rnaterial ffli55talement. whether due to fraud or etrvr. and to issue an Audilof5 Report that include5 our opinion.
Reasonable assurance Is a hvjh ￿¥&1 of assurance. but Is not a guarantee that an audit Gondvcted in accordance with
ISAS IUKI will a￿ayS delecl a material mi551atemenl when il ex15ts. Misstatem8nls can arise from fraud or error and
are Gonsidered material if. individualty or in the aygregale. they coukl reasonab￿ b8 expect8d lo influence the
e¢¢notniG deGi510ll5 of users taken on the basis of Ihe5e financial Statements.
Irregulari11è8. including fraud, are Instances of non-compliance with laws and regul3lion5. We design procedures in
line with our responsibilities, outlined ab0¥8, to delecl materi21 misstat&menls in respect of irregularities, including
fraud. The extent lo which our procedures are capaNe of detecting irregulan1185, including fraud B d&tailèd b810w".
Th&o is an inherent difficulty in deleclillg irregularities during audit. However the effeCt￿eneSS of entity's controls, th8
nature and extenl of audit procedurès performed, 9iv&s us confidence in deleGling itregularities
Furthor Infornia￿On regardlng th8 scopo of our rosponslbllltfes as audltor
A5 P8rt of an audit in accordance with ISA5 IUKI. we exercise professional judgement and maintain professional
$(tpliristn Ihroughoul the audit. We a150.-
Idenlrfy and assess the risks of tnalerial misslatetnenl of the whether due lo fraud or error. design and perfomi
audit procedurès responsivè lo those risks, and obtain audit evidenGe that 15 5ufficienl appropriate lo provide
a ba81s lor our opinion. The ri8k of not d&lecling a m818rial mi%slal8m8nl resulliffj from fraud 15 hwher than for one
resutting fiom error, as fraud rnay involve collu510n, forgery, inl&nlional omissions, misrepresentations, or th
override of intern81 control.
Obtain an under51aTrding of intemal control re￿Vant lo the audit in order lo d65ign audit procedure8 that are
appropriate in the circutnslance5. bul not for Ihe purpose of expressing an opinion on the effectiveness of the
compÈny's inlemal control.
Evaluate thè appropriatèness of accounting policiès used and the rea5onablene55 of accounting eslimales and
related disclosures made by Iruslees.
Conclude on the appropri¥teness of the Iruslees, use of the going concern basis of accounling and. based on the
audit eviden￿ obtained. whether a material uncertainty exis15 related lo events or conditions that may cast
s1gnrf￿a￿I do￿bI on the COTnpany's ability lo continue a5 a going concern. If we conclude that a mal8rial
nGertainty exists. we are required lo draw attention in our Audrtofs Report to the related d15closures In the
financial statements or. If such disclosures are inadequatè. lo modify our opinion. Our conclusions are based on
the audit evid8nc8 obtained up to the date of our Audilols Report. Howevèr. future event5 or Gondilions rllay
cause the company lo cease lo continue as a going conc8rn.
Evaluaie the overall pre5enlalioD, structure an(1 cofjtenl of the financial slalemanls, incSuding the disclosures, and
whether the financial 51atemenls repre5eot the undetlying transactions and events in a manner that achi8v88 fair
p￿Se￿allOn.

INDEPENDENT AUDITOR'S REPORT
to the Members of Down Armagh Rural Transport Partnershlp
IA ¢ompany limitgd by guarpntep. not having a Sharo capitsll
We communicate wilh those charged with governance regarding, amow other matters, the p￿n￿ed swpe liwing
of Ihe audil and signrficafil audit finding5. induding any significant defici8ncN8s in internal control that we Identify
during our audit.
The purpose of oui audlt work and to vthom we owe oui responslbllttles
This report is made solely lo the company's m8mbers, as a body, In accordance Chapter 3 of Part 16 of the
Companie5 Act 2006 and the Charities Act INorthem Ireland) 2008. Our audit work has been undertaken so that we
might Stale lo the cornpany's member5 those mallers we are required to 51ale lo them in an audilo¢s report and for no
other putpose. To the fullest extent perTnitteA by law. we do not accept or assume responsibility lo anyone other than
the company and th8 company's mèmbers as a body. for our audit work. for this report. or for the opinions we have
formed.
Rua5rl M
nn ISeniorStatutory Audltorl
for and
behalf of
DALY P
K & COMPANY LTD
Chartered Accountants and SlaluloryAudilor5
4 Carnegie SlreEI
Luryan
Co. Armagh
BT86 SAS
Norther
and

r¢¥>
* r
00
ro I
'E Jr

Down Amiagh RLEral Transport Partnership
IAcornp&ny 1Smll•d by HuaiantoA, ntst havlng a $harè¢Jpltall
Company Numbèi.. NIO38364
BALANCE SHEET
as at 31 March 2D26
Flxed A$$ets
Tangl￿e as5eis
2￿52
66.328
Currgnl Aswts
Oeblors
Ca$h al bank and In
10
70,798
556,036
49.166
579.124
666.834
628,290
¢TOdttois.' Amounts falllng wlthln ono year
117,6811
Nèt Currant A¥sst$
649,153
612,991
Total Assets less CurrentLlab1l￿lÈS
653.Q45
679,319
Funds
Designated funds IUnresiriGtadl
General fund lun￿$￿tted)
350.oll
303.045
350.(
329.319
Total funds
653.045
679.319
Thesg finanrdal siatemen15 have been prepared In 8Kordan¢e wth S￿￿81 prow5ions re￿Ing to srnall companies
wlhin Part 15 01 the Companies Acl 200fj.
ApprovBd by iho BoaTd vl Trustqes and authorlsed for15sue on li
b8hall by
And slynèd On Itg
John Fr8n¢ls Mag•
Dlrector
Alan Gllmore
Dlrector

Down Amiagh Rural Transport Partnership
IA company limitEd by guyr3ntge. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
GENERAL INFORMATION
Down Amagh Rural Tran$wrt Partnership 15 a cornpany limited by guarantee incorporated in Northèm
Ireland. The registered office of Ihe Gornpany ￿ 10 Charlestown Avenue, Portadown. Co. Armagh. BT63 5ZF,
Northern Ir&land which Is also the principal place of busine55 ol the cornpany. The financial slalamenls havt
been presented in Pound 1£) which is abo the functional currèncy of Ihe Gompany.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting poliaes have been applied con$i$ienlly in dealing with items which are consbaered
mslerial in relation lo tha charity's financial slalemenls.
Basis of preparatlon
The financial slaletnent5 have been prepared under the historical cosl convention, modified lo include
certain items al fair value. The financial slalemen15 have been prep8red in accordan￿ with the Statement of
Recomm&nd8d Practice ISORPI "Accounting and Reporting by Charitie5 preparing their accounts in
accordance with th8 Financial Repo￿ng Standard applicable In the UK and Republic of Ireland FRS 102"
A5 perrnilted by the CThmp8nies Act 2006, the company has ¥ar￿d the standard fomais in that aGt for the
Slalement of Financial Aclivil*s and the BaLance Sheet. Departure5 frorll the 51andard fomals are to comply
with requirements of thè Charities SORP and are in coffjpliance with Section 4.7. 10.6 and 15.2 of that
SORP.
Slatement of compliance
The financial 51alemeDls of the Gornpany for the financial year ended 31 March 2026 have bÈÈn prepared on
the going concern basis and In accordance ￿th the Slalemenl of Recommended Practic& ISORPI
'Accoufjling and Reporting ty Charities pr8paring ltteir accounts in acGordaTrff with the Finallcial Reporting
Stsndard applicable in the UK and Republic of Ireland FRS 102..
Cash flow 5tstement
The company has availed of the exemption in FRS 102 from tha requiremanl lo produce a cash flow
slalemenl b8caus8 it ￿ cla8sified as a small company.
Incoming Resources
Voluntary incom8 or capital is included in the SlaleTnenl of Financial AclivitEs when the company Is ￿al
enlilled lo it, its financial value can be quantified with reasonable certainly and there 15 reasonable certainty of
its ultimate receipt. Enlitl8m8nt l018gaci8s Is considered Èslabli$hed when the Gompany ha5 been notified of a
di51ributioo lo be made by the executors. Income received in adv8nce of due pèrfottnance under a contract is
accounted for as deferred inmme until eamed. Grants for activities afè recogni5ed a5 income when the
related conditions for kgal enlillement have been met. All other income is accounted for on an accruals basls.
ResoufC88 Expended
All resources expended are accounted for on an accruals basis. Charitab* aGlniitEs indude costs of servic88
and grants. 5UPPOrt Costs and depreciation on related assals. Cos18 of generating fundg sitnilarty inGlude
lundraising act￿llIes. Mon-5taff costs not allribuled lo one category of activity are allocated or apportioned
pro-ra18 to the staffing of the rÈltvant setvice. Finan￿. HR. IT and adminislralive staff costs are dir8CtIy
attributablè lo individual adivilEs by Dbjective. Governance costs are Ih05e associalsd with conslilulional and
slalulory requiramants.
Taftglble fixed assets and depwiation
Tangible fixed assets are stai&d ai cost or al valuation. le55 accumulated deprecKglion. The charge lo
depreciation is c81cula18d lo write off the original cost or valualivn of tsngibk fL¥ed assets. le55 their eslimal
residual value, ov&r 1h8ir8XP8cled usèful lives as follows-.
Land and building5 freehdd
Fixtures. fitting5 ond equiptnenl
Motor vehicles
4% StrawJhl I￿e
50% Slraighl line
SOQK Slraighl line

continued
Down Armagh Rural Transport Partnershlp
IA compony limited by guarantep, having a share capilall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
Debtots
Debtors are recogni$Èd ai the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid n&t of any trade discounts due. Income recounised by the company from govemmenl
agencies and other co-funders. but not yel received al financial year ènd. is included in deblor5.
Cash at bank in hand
Cash al bank and in hand Gompri5e$ cash on deposit at banks requiring le55 than three months. notice of
ittdrawal.
Taxation deferred taxation
No current or defÈrred taxation aris&$ as the carnpany has been granted charitable exemption. Irreceverab
valu8d added lax Is èxpensed as Incurr8d.
GOING CONCERN
Al the dale of approval of Ihèsè finantial stslernen15. the charity ha5 yet to receive fornial confinralion from
the Department of Infr35truGture in relation to the 2026127 funding for the Rural Transpori Fund and Assisted
Rural Tr2vel Scheme. Thi% funding amounted lo £350,898 in Ihe 2025rk6 financial year. In the inl8rim period,
the ch8rity is currently re￿Iving monthly grants on a similar 18v81 lo th8 funding provided for 2025126. Th
truslee5 are confident Ihal a fotrnal letler of offer and agreement of the 2026127 funding packagè will be
agreed shorNy. In this interim period, the Iruslees are carefulty Managing cashflow and are in th8 procèss of
looking ai Other sourGe5 of income. Delays in the confitrnalion of these grants h85 been th? norm in recent
yèats. The Itustee$ continue ID prepare Ihe financial 5ts1emeDls on a going concern basis.
INCOME
Unrestrfcted Restrlcted
Funds
Funds
DFI
Restricted
Funds
2026
2025
DFI Rèstrfcted funds
Rural Tran5POrt Fund
Assisted Rural Transport Fund
DAL Generated fares
140,020
32,001
4,930
140,020
32,001
287,334
68.766
4.930
2.836
176,951
176,951
358,936
other Restricted funds
Disabilty Action Transport Schem8
SHSCT
178,877
23,786
143,216
178,877
23.786
143,216
179,129
22,794
217,154
44,222
Motability Grant
R8nk Foundation
345,879
345.879
483.299
Unrest¥lcted funds
DFC
4.482
4.448
23,440
9,458
Oonalion5
Transport & training Service$
Investment Income
23A73
14,137
23,473
14,137
37￿10
37.610
41,828
TOTAL INCOM
37￿10
172.021
345.879
5fj0,440
864,D33

continuè
Down Armagh Rural Transport Partnership
IA company limited by guarantBe. havlng 8 ¥h4ro ¢4p1t￿l
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
EXPENDITURE
HARITA8LE ACTIVITIES
Direct
Co$ts
othgr
Costs
Support
2026
2025
Direcl se￿1￿ Delivery Costs
tlespalGh Fun¢tion Costs
Admini51ralion & SuppDrt
261,263
170.166
57.023
261,283
181,325
144,106
471,475
163.680
183.692
11.159
87.083
488.472
98,242
586,714
818.847

continued
Down Armagh Rural Transport Partnership
IA cotnp4ny lirnitod by guorantEo. not having & ¥hAT@ tapit811
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
SUPPORT COSTS
Charitable
Activities
2026
2025
AuJil fees
Dppreuation
General 8XP8n888
Bank chargas
General office costs
3,000
66,B23
6,110
372
21,937
3,000
66,823
6.110
3n
21.937
2,750
104.984
5.431
350
27.203
98,242
98,242
140,718
NET INCOMING ResouRCES
2026
2025
Net InGoming Re50urGes are Stated atterGhargIngllG￿ditiD￿)'.
Depreciation gf langible asse15
Isurplusl on disposÈI trf tangible fixed assets
AL￿1101$ remuneration..
- audit servi￿$
66,823
16.2081
104.984
14.5831
3.wo
2,750
INVESTMENT AND OTHER INCOME
2026
2025
Bank interest
14.137
9,458
EMPLOYEES AND REMUNERATION
Number of employge5
The average number of pet50ns employed (including eKecutive Irusleesl during the financial year wa5 as
follow5."
2026
Numb8r
2025
Number
Employee5
12
12
The staff costs compr188'.
2026
2025
Wage5 and 531arie5
Pension G0515
198,905
3,714
186.128
4,451
202,619
190.579

¢onlinued
Down Amiagh Rural Tran5POrt Partnership
IA company Ilmlted by guarantee, not havlng a share capllall
NOTES TO THE FINANCIAL STATEMENTS
forthe financial yearended 31 March 2026
TANGIBLE FIXED ASSETS
Land and
Fixtures.
buildings fitting5 and
freehold equipment
Ilotor
ehicles
Total
Cost
At 1 April 2025
Additions
Di5posa15
8.500
42.260
4,387
358.285
409.045
4.387
134,7851
134,7651
Al 31 Marsh 2026
8,500
48,647
323,520
378,667
Depreciation
Al 1 April 2025
Charge for the financial year
On disposals
5,100
1,700
36,832
7,623
3LK),785
57,500
134,7651
342,717
66.823
134,7651
Al 31 March 2026
6,800
44.455
323.520
374.775
Net btrok value
Al 31 March 2026
1.700
2,192
3,892
Al 31 March 2025
3.400
5,428
57.500
86,328
10.
DEBTORS
2026
2￿25
Trade debtors
Atnounls owed by related parti8S
Other debtors
Taxation and swal security Gost5
24,245
12,733
29.993
3.827
21,838
23.980
3.350
70,798
49.166
11.
CREDITORS
Amounts falling du&within one year
Taxation and social s8curiLy Costs
Accruals and deferred income
2026
2025
8,382
9,299
8,820
8,479
17.681
15,299
12.
RESERVES
20Z6
2￿25
Al the beginning of the year
IDeficilllSurplu5 forlhe finanual year
679,319
126,2741
634,103
45.216
Al the end of the year
653,045
679.319

¢onlinued
Down Armagh Rural Transport Partnership
IA company IlmSled by guarantee, not havlng a share capilall
NOTES TO THE FINANCIAL STATEMENTS
for th& financialy88r ended 31 March 2026
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unre5trirted
Fund$
Total
Funds
Al 1 April 2024
Movement during the finanGialyear
577,774
101,545
634.103
45.216
Al 31 March 2025
Movementduring thefinanGial year
879,319
126,2741
679,319
126,2741
At 31 March 2026
683,045
653,04S
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balancg
1 April
2025
Income Expenditure
TraTr5fe
be¢v￿en
funds
Balance
31 MarGh
2026
DFI Reslricled Funds
Soulhem Health & Social Care
Trust
Molabilty
Disability Action Transwrt
Schetne
176,951
23,786
177.851
23,786
143,218
178,877
143,216
179.659
522.830
524,512
UvrestriGted fund5
Unrestricted Capital
Replacement
Unre5tricled- Contingency
Unre51ricted General
280.000
280,LKIO
70.000
329,319
70,000
303,045
37.610
62,202
11.6821
679,319
37.610
62,202
11,6821
653,045
Total funds
679,319
560,440
586,714
653,045
The unreslricled capital replacement reserve represents the approxim8te cost lo fund lour replacèment
Vehic￿%. The charity turrentty fleet includes a number of minibu88s coming up lo len years old and which will
ne8d replaced to enab￿ the charity to Contin￿ to provide all its existing 5ervic65.
13J ANALYSIS OF NET ASSETS BY FVND
Fixed
assets
. charlty
Current
asstrts
Current
Ti)tsl
Unreslrited gen8ral fund8
3,892
668,834
117,6811
653,045
3,892
666,834
117,6811
653.045
14.
STATUS
The ¢ompany is limited by guarante8 not having a shara capital.
The l*bility of the memb8r8 is limited.
Evfrry member of Ihe company underfake5 to Gonlribule to the a55e15 of the company in the event of 115 being
bvound up while they are members, or within one ye2r thÈreafter. for the paym&nl of the debts and liabilities of
the company conliaGled before they ￿aSe(l to be members. and the costs. charges and Èxpenses of winding
up, and for the adiuslmÈnl of the rights of tha conlribulors among Ih8mselv88, such amount 88 may be
requi￿d, not exceeding £ 1.

continued
Down Armagh Rural Transport Partnership
IA company limited by guar¥ntgo. nDt having 8 ¥h3re capilg11
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
RELATED PARTY TRANSACTIONS
During the yèar. wages wer8 paid lo a Iruslee ferdrmng seNic8s lolalling £3.53012025.. £NILI.
16.
POST.BALANCE SHEET EVENTS
T*ere have been no 5ignifiGanl even15 HfFeGling the Charity Sin￿ the finanrial year*nd.
TRUSTEE REMUNERAnON
None of th8 Iruslees received norwawed any remurEra1￿)n fOrt￿1r seN1￿$ as Trustees in eilherlhe currentor
previou5 financial year.