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)
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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 ne￿OrkS. 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 serVI￿S 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
Othe￿Ise 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
s￿P11ClSM 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 Circumstan￿S, 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

cor)0
OfD
a Irj r
10
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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 dIfferen￿S are temporary differences be￿een 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 Tra￿1 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.