Company Number". N1038399 Charity Number: 103843 Down District Accessible Transport IA company limitsd by guarant89, not having a share capital) Annual Report and Audited Financial Statements for the financial year ended 31 March 2023 Daly Park & Company Ltd Chartered Accountants and Registered Auditors 4 Camegie Street Lurgan Co. Amiagh BT66 6AS Northern Ireland
Down District Accessible Transport {A company limited by guarantee. not having a share capital) CONTENTS Page Trustees, and Other Information Trustees, Annual Report Statement of Trustees, Responsibilities IndependentAuditor's Report 10-12 Statement of Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements 15-20
Down District Accessible Transport (A company limitgd by guarantee, not having a share capital) TRUSTEES. AND OTHER INFORMATION Trustees Wesley David Burnside Francis Eugene Casement David Lawrence Cole-Baker Helen Coulter Nicholas John Mccrickard William Samuel Alexander Megraw Richard Clive Wallington Company Secretary Mrs. Helen Coulter Charity Number in Northern Ireland 103843 Company Number N1038399 Registered Office and Principal Address Innovation House Down Business Centre 46 Belfast Road Downpatrick Co. Down BT30 gup Northern Ireland Auditors Daly Park & Company Ltd Chartered Accountants and Registered Auditors 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Down District Accessible Transport {A company Ilmited by guarantee. not having a share capital) 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 Practi applicable to charities preparing their financtal statements in accordance 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 Statement of Recommended Practi {SORP) guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees. In this report the trustees of Down District Accessible Transport present a summary of its purpose. governance, activities, achievements and finances for the financial financial year 31 March 2023. The company is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and. although not obliged to comply with the Stalemenl of Recommended Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented ils recommendations where relevant in these financial statements. Financial Results At the end of the financial year the company has assets of £263,946 (2022 - £407,965) and liabilities of £92,331 {2022 - £166.058}. The net assets of the company have decreased by £(70.292). Trustees The current Intslees are as set out on page 3 Wesley David Burnside Francis Eugene Casement David Lawrence Cole-Baker Helen Coulter Nicholas John Mccrickard William Samuel Alexander Megraw Richard Clive Wallington The secretary who served during the financial year was.. Mrs. Helen Coutter Governin Document Down District Accessible Transport is a company limited by guarantee governed by its Memorandum and Articles of Association. The company is under Ihe control of the directors who are, therefore, acting trustees for the charity. Financial Review l Reserves Policy The charity has had a satisfaclory year from a financial perspective despite all the uncertainty surrounding grant income in the voluntary sector. The charity received income of £425,546 in the year which was prudently managed. The trustees continue to monitor and update their reserves policy in order to estsblish the level of reseNes that are required to continue to provide support and investment into all the projects for the next year. The charity aims to hold separate designated reserve fijnd of £216.000, equivalent lo six months running costs. The trustees feel that these levels of reserves are essential to enable the Charity to continue to provide ils activities for the foreseeable fvture. The Reserves Policy is an integral part of the charity's planning, budget and forecasts. Compliance with Se¢tor-Wide Legislation and Standards The company engages pro-actively with legislatlon. Standards and codes which are developed for the sector. Down District Accessible Transport subscribes to and is compliant with the following.. The Companies Act 2006 The Charities SORP {FRS 102)
Down District Accessible Transport {A company Ilmited by guarantee, not havlng a share capital) Achievements throughout the year In 202212023 DDAT delivered the following DFI supported activities.. Dial-a-lifi door-to-door transport service for individuals living in rural areas The Assisted Rural Travel Scheme Dial-a-lift is a door-to-door transport service for individuals living in rural areas who are unable to or find it dtfficult to se public transport. Dial a lift can be used lo access local services such as.. GP I clinic appoinlmentsl Dentist or Opticians, Shopping, Visiting family and friends and many other recrealional activities. During 202212023 we delivered 17.180 individual passenger trips this was 140/0 increase from 2021122. Our individual membership is 624 members. 610/4 of the individual trips were made by people wilh a disability. Grou Hirelself Drive.. DDAT also provide affordable and accessible transport for our 58 member groups. In 202212023 we completed 1604 group hire bookings which resulted in 9309 group hire trips. 30/4 of these trips were provided by volunteer Drivers. Our group membership has been most impacted by the detrimental impact that driver shortages is having across the sector, and the loss of casual drivers who were able to cover evening and weekend Group hire bookings. Volunteer Social Car Scheme.. We operate a Social Car Scheme (SCS) whereby suitably recruited and trained volunteers use their own cars under the control of our slaff, providing a safe, efficient, and affordable door-to-door seNice as an altemative for individuals that do not have access to Iheir own transport or that of friends and family, and who have difficulty accessing public transport facilities. This form of transport provides a more flexible and accessible one-lo-one alternative lo the minibus in circumstances where time and specific destination are critical, as in such cases as Social Welfare and Heallh related journeys when the driver may be required to wait and provide a return journey. In 2022123 we provided a total of 812 trips through the social car scheme. 581 of these were DAL trips and 231 were out of area trips.
Down District Accessible Transport IA company limited by guarantee, not having a share capital) 7TlfrtLIMMO) Y)JOg2M4¥JiT 513VISICI 51AJ S153TMUJov ooer 8SO ..J3T The Mana ement of the Chari The DDAT Trustees and Management Committee are responsible for overseeing the business of the Charity. There are currently 7 Trustees who meet on a Monthly basis There is a full time Manager who is responsible for the day-to-day operational management of the Charity- There are 3 office staff.. Finance Officer {25 hours), Bookings Officers (30 Hours) and Bookings Officer (25 Hours). There are 8 contract drivers on a mixture of paid contract of 35 hours, 30 hours. 25 hours & 15 hours. All drivers have full D1 or full D PCV category driver license and CPC. They also have Minibus Driver Awareness Scheme (MIDAS) training. Partnershi Wort(in DDAT is represented on the following voluntary sector neOrkS. NMD Community and Voluntary Slakeholders Forum. Good Morning Down Management Committee. Safe & Well Caring Communities, Age Friendly Strategic Forum & Age Friendly Alliance. This Year DDAT also attended the following events.. Good Moming Down Members Events, Community Information days in Ballyhoman Centre. Met with local MLAS.
Down District Accessible Transport (A company limited by guarantee, not having a share capltal) The charities financial osition at the end of the ear. 2022123 Financial year was a particularly difficult year for everyone with both the Covid pandemic and the uncertainly around funding for all voluntary organisations. The financial challenges were: Replacing an aging fleet of minibuses with a year-to-year grant Pressures of rising costs, specifically but not limited to fuel costs. We are facing the challenge of increased demand forjourneys. as we recover from Covid-19 our members are wishing to get back into life. However. with Costs rising we cannot deliver the same serVIS without an increase in our grant. As a result of Ihe cost-of-living crisis the demand for our service has increased. Public Benefit In setting our objectives and planning our activities for the year the trustees have given careful consideration to. the Charity Commission of Northem Ireland's guidance on public benefit to ensure that the activities have helped achieve the charity purposes and provide a benefit to the beneficiaries. Down District Accessible Transport exists to develop, deliver. and maintain non- for- profit accessible community transport options for the public benefit of our members. Our public benefit provided through our transport services reduces social isolation and social exclusion by reaching the hard to reach and providing access to essential seNices and connections to the wider community- Our services improve the qual¢ty of life, health and well- being for our users by enabling access to health and medical facilities. Down District Accessible Transports services also target social need by facilitating aexess to Iraining and employment opportunities for our members. Compliance with Sector-wide Legislation and Standards The company engages pro-aclively with legislation, standards and codes which are developed for the sector. Down District Accessible Transport subscribes to and is compliant with the following.. The Cornpanies Act 2006 The Charities SORP IFRS 102)
Down District Accessible Transport IA company Ilmllod by guarantee, not having a share eapltall Auditors Daly Park & Company Ltd were appointed auditors by the trustees and they have expressed their willingness lo continue in offlce In accordance with the provisions of Section 485 of Ihe Companies Act 2006. Certlficatlon Statement We confimi that the RTF granl has been used solely for the purposes intended and in accordance with the lerms and conditions of Ihe grant. Approved by the Board ot Trustees on 16 June 2023 and slgned on Its behalf by. FrdllGi5 Eugene Casement Trustse Helen Coultsr Trustee
Down District Accesslble Transport IA company Ilmlted by guaranl¢o, rtot havlng a share capilall STATEMENT OF TRUSTEES, RESPONSIBILITIES for the financial year ended 31 March 2023 The Iruslees, who are also directors of Down District Accessible Transport for the purposes of company law, are responsible for preparing the financial $lalemenls in accordance wilh applicable law and regulations. Company law requires the Irustees as the directors to prepare financial slalemenls for each financial year. Under that law the Iruslees have elected lo piepare the financial stslemenls in accordance with United Kingdom Generally Accepted A¢counting Practi (United Kingdom Accounting Standards and applicable lawl including FRS102 "The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland" Under company law the Iruslees musl nol approve the financial slalements unless they are satisfied that they give a true and fair view of Ihe slate of affairs of Ihe company and of the nel Income or expondilure of the company for Ihal period. In preparing these financial slalements, the trustees are required lo- solecl suitable accounting policies and apply Ihem consislenlly., obseNe Ihe methods and principles in the Charities SORP make judgements and e8timales that are reasonable and prudent., slate whether the financial slalemenls have been prepared in accordanee with the relevant financlal reporting framework. identify those standards. and nole the effect and the reasons for any material departure from Ihose standards; and prepare the finanrAal slalements on the going concem basis unle8S It is inappToprfate lo presume that the company will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain Ihe company's Iransactions and disclose with reasonable accuracy al any Ilme the financial position of the company and enable them lo ensure that the financial slalemenls comply with the Companies A¢1 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 $0 far as the Iruslees are aware.. there is no levant audit infomiation linfomialion needed by the company's auditor in conne¢lion with preparing the auditorfs report) of which Ihe company's audilor is unawaie. and the Iruslees have taken all the steps that Ihey ought lo have 18ken as Iruslees in order lo make Ih8mselv85 aware of any relevant audit infoimalion and to eslabllsh that the company's auditor is aware of that informalion. Approved by the Board of Trustees on 16 June 2023 and signed on Its behalf by.. Francis Eugene Trustee asement Helen Coultsr Trusteo
INDEPENDENT AUDITOR'S REPORT to the Members of Down District Accessible Transport IA company limited by guarantee, not havlng a share ¢apitall Report on the audit of the flnancial statements Opinion We have audited the company financial statements of Down Distrtct Accessible Transport {'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 notes to the financial statements, including the summary of significant accounling policies set out in note 2. The financial reporting framework that has been applied in their preparalion is applicable law and United Kingdom Accounling Standards, including 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 accounts in accordance with FRS 102. In our opinion, when reporting in accordance with a fair presentation framework Ihe financial statements.. give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its deficit for the financial year then ended; have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 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 slandards are further described in the Auditovs responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordan with ethical requirements that are relevant to our audit of the financial statements in Ihe UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibililies in accordance with these requirements. We do not believe that the audit evidence we have obtained is sufficrent and appropriate to provide a basis for an opinion Conclusions relating to going concern In auditing the financial slatements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial stalements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may casl significant doubt on the company's ability to continue as a going concern for a period of at least e1ve months from the date when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the trustees 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 Auditorfs Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the olher infonnation and, except to the extent otherwise explicitly slated 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 OtheIse appears to be materially misstated. If we identify such material inconsistencies or apparenl material misstatements, we are required to detemiine whether this gives rise to a material misstalement in the financial statements themselves. If. based on the work we have performed, we conclude Ihat 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 Truslees, Annual Report for the financial year for which the financial statements are prepared is c4Jnsistent with the financial slalements- and the Trustees, Annual Report has been prepared in accordance with applicable legal requirements.
INDEPENDENT AUDITOR'S REPORT to the Members of Down District Accessible Transport IA company limited by guarantee, not havlng 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 misstatements in the Trustees. Annual Report. we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and we were unable to detemine whether adequate accounting records had been kept. 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 accounting records have not been kepl; or the financial slalements 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 entitled to prepare the financial slalements in accordance with the small companies regime and take advantage of the small companies. exernption in preparing the Trustees, Annual Report. Responsibilities of trustees for the financial ststements As explained more fully in the Statement of Trustees, Responsibilities set out on page 5. the trustees are responsible for the preparation of the financial statements and for being salisfied that they 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 misstatement, whether due to fraud Of error. In preparing the financial statements, the trustees are responsible for assessing the company's ability lo continue as a going concem, disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the company or to cease operations, or has no realistic allemative but to do so. Auditor's responsibilities forthe audit ofthe financial statements Our responsibility is to conduct an audit of the company's financial statements in accordan with ISAS (UK) and to issue an auditorfs report. however, because of the matters described in the Basis for disclaimer of opinion paragraph, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the financial statements. Irregularities, induding fraud. are instances of non-compliance with laws and regulations. We design procedures in line wilh our responsibilities. outlined above, to deted material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. Further infomiation regarding the scope of our responsibilities as auditor As part of an audit in accordan with ISAS (UK), we exercise professional judgement and maintain professional sP11ClSM throughout the audit. We also- Identify and assess the risks of material misstatement of the whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audil evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from. error. as fraud may involve collusion. forgery. intentional omissions, misrepresentations. or the override of internal control. Obtain an understanding of internal control relevant lo the audit in order to design audit procedures that are appropriate in Ihe CircumstanS, bul 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 disdosures made by trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to conlinue as a going concem. If we conclude that a material uncertainty exists, we are required lo draw attention in our Auditorfs Report lo the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on Ihe audit evidence obtained up to the date of our Audilorfs Report. However, future events or conditions may cause the the company to ase to continue as a going concern. Evaluale the overall presentation, structure and content of the financial statemenls. including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Down District Accessible Transport IA Company limited by guarantee. not having a share capitsll 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 intemal control that we identify during our audit. Ruairi Maginn F A (Senior Statutory Auditor) for and on be If of DALY PARK COMPANY LTD Chartered Accountants and Registered Auditors 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland 16 June 2023
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Down District Accessible Transport IA company Ilmlled by guarantee, not having a share capltall Company Numb•r-. N1038399 BALANCE SHEET as a131 March 2023 2023 2022 Notes as restated Flxed Assets Tangible assels 136,373 226.382 Current Assets Debtors Cash al bank and in hand 10 27,360 104593 75.348 106,235 131,953 181.583 Credltors: Amounts falllng due within one year 11 172,608) 186.884) Net Current Assets 59,345 94,699 Total Assets less Current Llabllltles 195.718 321,081 Credltors Amounts falling due after more than one year 12 124103) (79,174) NetAssets 171,615 241,907 Funds DFI Restricted 18,791 14 General fund (unreslrictedl 171.615 223,116 Totsl funds 171.615 241,907 These financial slalernents have been prepared in accordance wllh the special provisions relating lo small companies within Part 15 of Ihe Companies Acl 2006. Approved by the Board of Trustees and authorlsed for Issue on 16 June 2023 and signed on Its behalf by Francis Trustee ugene Casement Helen Coulter Trustsg The notes on page5 15 10 20 fom part ol the financial slatements
Down District Accessible Transport (A company limited by guarantee, not having a share eapital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023 GENERAL INFORMATION Down District Accessible Transport is a company limited by guarantee incorporated in Northern Ireland. The registered Offi of the company is Innovation House. Down Business Centre, 46 Belfast Road. Downpatrick, Co. Down, BT30 9UP, Northem Ireland which is also the principal place of business of the company. The financial statements have been presented in Pound Sterling (£1 which is also the functional currency of the cornpany. 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 charity's financial statements. Basis of preparation The financial slatements have been prepared on the going concern basis under the histortcal cost convention, modified to include certain items 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 permitted by the Companies Act 2006, the company has varied the standard formals in Ihal act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formals are to comply with the requirements of the Charities SORP and are in compliance 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 concem basis and in accordance with the Stalemenl 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" Cash flow statement The company has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because il is classified as a small company. Incoming Resources Voluntary income or capital is included in the Statement of Financial Activities when the company is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of ils ultimate receipt. Enlitlement 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 perfomiance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis. Resources Expended All resources expended are accounted for on an accruals basis. Charitable activities include Gosts of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising aGlivities. Non-staff costs not attributed to one calegory of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitulional and slatutory requirements. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over Iheir expected useful lives as follows= Fixtures, fittings and equipmenl Motor vehicles 150/0 Straight line 25 % Straighl line
Down District Accessible Transport IA company limited by guarantee, not havlng a share capitsll NOTES TO THE FINANCIAL STATEMENTS ontinued for the financial year ended 31 March 2023 Leasing and Hire Purchases Tangible fixed assets held under leasing arrangements which transfer subslantially all the risks and rewards of ownership to the company are capilalised and included in the balance sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the income and expenditure account. Leasing Rentals payable under operating leases are dealt with in the income and expenditure account as incurred over the period of the rental agreement. Debtors Debtors are recognised at the setdement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the the company from government agencies and other co-funders, but not yet received at 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. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred al that dale that will result in an obligation lo pay more tax in the future, or a right to pay less tax in the future. Timing dIfferenS are temporary differences beeen the company's taxable income and its results as stated in Ihe financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the liming differences are expected to reverse, based on tax rates and laws that have been enacled or substantively enacted by the balance sheet dale INCOME Unrestricted Othgr Restrlcted DFI Restricted 2023 TOTAL 2022 Total Voluntary Income DFI Rural Transport Fund tssisted Rural Tra1 Scheme Covid 19 fijnd 297.121 65,110 297,121 65,110 297.197 65.250 18.874 1,273 DisabilityAction Transport Seheme Halifax Foundation CJRS Vonies 539 539 4,500 4,500 5.574 5,039 362,231 367,270 388,108 A¢tNities for funds Dial a Lift 10,237 10.237 43,293 4,585 58,115 10,444 19.794 8,925 39,163 Transport SeTrices Indimdual eMberShIp 43.293 4,585 14.822 43,293 Investment Income Interest received 161 161 30 161 161 30 43N54 5,039 377.053 425.548 427.301
Down District Accessible Transport (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs Other Costs 2023 2022 Admin & Support 405.863 89,975 495,838 459,591 NET INCOMING RESOURCES 2023 2022 Net Incoming Resources are stated after charglngl{creditingl". Depreciation / profit on disposal assets Operating lease rentals Office equipment Auditor's remuneration.. audit services 86,875 87,344 616 622 2,044 2,044 INVESTMENT AND OTHER INCOME 2023 2022 Bank interest 161 161 30 INTEREST PAYABLE AND SIMILAR CHARGES 2023 2022 Hire purchase interest 9,884 7,578 EMPLOYEES AND REMUNERATION The staff costs comprise.. 2023 2022 Wages and salaries Social security costs Pension costs 240,040 17.372 4.374 227,238 14,144 3,687 261,786 245,069
Down District Accessible Transport {A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 TANGIBLE FIXED ASSETS Fixtures, fittlngs and equipment Motor vehi¢les Total Cost At 1 April 2022 Disposals 10,588 609.785 (37,638) 620,373 (37,6381 At 31 March 2023 10.588 572,147 582,735 Depreciation At 1 April 2022 Charge for the financial year On disposals 8,003 883 386,022 87,406 (35.952) 394,025 88.289 <35,952) At 31 March 2023 8,886 437,476 446,362 Net book value At 31 March 2023 1,702 134,671 136,373 At 31 March 2022 2,585 223,763 226,382 The hire purchase liabilities detailed in notes 11 and 12 to the financial statements are secured against the relevant motor vehicles included fixed assets. TANGIBLE FIXED ASSETS CONTINUED Included above are assets held under finance leases or hire purchase contracts as follows- 2023 Net Depreciation book value charge 2022 Net book value Depreciation charge Motor Vghicles 111,460 52,1S7 163,617 18.174 10. DEBTORS 2023 2022 Trade debtors Taxation and social security costs Prepayments and accrued income 5,575 5,841 15,944 3,463 16,785 55,100 27,360 75.348 11. CREDITORS Amounts falling due within one year 2023 2022 Net obligations under finan leases and hire purchase contracts Trade credrtors Taxation and social security costs Accruals and deferred income 55,222 14,604 51,032 7,942 5,947 21,963 2,782 72,608 86,884
Down District Accessible Transport (A company limited by guarantee. not having a share capital) NOTES TO THE FINANCIAL STATEMENTS conlinued for the financial year ended 31 March 2023 12. CREDITORS Amounts falling due after more than one year Finance leases and hire purchase contracts 2023 2022 24,103 79,174 At 1 April 2022 Deficit for the financial year 241,907 {70,2921 274,197 (32,290) At 31 March 2023 171,615 241,907 13. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Funds Funds Total Funds At 1 April 2021 Movement during the financial year 274,197 (51,081) 274,197 {32.290) 18.791 At 31 March 2022 Movemènt during the financial year 223,116 (51.501) 18,791 (18,791) 241,907 (70,292) At 31 March 2023 171.615 171,615 Open Balance Re4tated 14. ANALYSIS OF FUNDS Income Expenses Transfers Closing Balance DFI Restricted DFI Rural Transport Fund 2,807 297,121 299,928 Assisted Rural Travel Scheme 65,110 65,110 DAL Fare Income 10,237 10,237 DAL Membership fees 4,585 4.585 DFI Blue l Green Infrastructure 15,984 15,984 18,791 377.053 379,860 15,984 Other Restricted Disability Action transport Scheme 539 539 Halifax Foundation 4,500 4,500 5.039 Unrestrlcted Designated Reserve 153,116 68,549 84,567 Designated Fixed Asset Reserve 40,0(H) 17.048 57,048 Unrestricted Free Reserves 30.000 43,454 110,939 67,485 223,116 43,454 110,939 15,984 171,615 Total Funds 241,907 425,546 495,838 171,615
Down District Accessible Transport A company limitsd by guarantee. not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 15. ANALYSIS OF NET ASSETS BY FUND Fixed assets - charity use Current assets Current liabilities Long-temi liabilities Total Restricted trust funds Unrestricted general funds 136,373 131.953 (72,6081 (24.103) 171,615 136,373 131,953 {72,608) 124,1031 171,615 16. 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 Ihe event of ils being wound up while they are members, or within one year thereafter, for the payment of Ihe debts and liabilities of the company contracted before they aSed to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1. 17. POST-BALANCE SHEET EVENTS There have been no significant everbts affecting the Charity since the financial year-end.