Company Registration Number: N1038399
Charity Number: 103843
Down District Accessible Transport
IA company limited by guarantee, not having a Share capitsl)
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2025
Daly Park & Company Ltd
Chartered Accountants and Registered Auditors
4 Camegle Street
Lurgan
Co. Armagh
BT66 6AS
Northem Ireland

Down District Accessible Transport
IA company limited by guarantee. not having a Sha￿ capltsll
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Auditorfs Report
10-12
Statement of Financial Activities
13
Balance Sheet
14
Notes to the Financial Statements
15-20

Down District Accessible Transport
{A company limited by guarantee. not having a share capital)
TRUSTEES. AND OTHER INFORMATION
Trustses
Wesley David Bumside
Francis Eugene Casement
David Lawrence Cole-Baker
Helen Coulter
Nicholas John Mccrickard
William Samuel Alexander Megraw
Richard Clive Wallingtorb
David Patterson
Company Secretary
Mrs. Helen Coulter
Charity Number in Northern Ireland
103843
Company Registration Number
N1038399
Registered Office and Prlncipal Address
Innovation House
Down Business Centre
46 Belfast Road
Downpatrick
Co. Down
BT30 9UP
Northern Ireland
Auditors
Daly Park & Company Ltd
Chartered Accounlants and Registered Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Down District Accessible Transport
IA company limited by guarantee. not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
The tTUStees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the
audited financial stalements for the financial year ended 31 March 2025.
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.. Slatement ()f
Recommended Practi￿ applicable to charities preparing their financial statements in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Truslees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (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 Iruslees.
In this report the trustees of Down District Accessible Transport present a summary of its purpose, govemance.
activilies, achievements and finan￿S for the financial financial year 31 March 2025.
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 wilh the Statement of Recommended
Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented its re￿mMendatIOnS
where relevant in these financial stalements.
Principal A¢tivity
Down District Accessible Transport (Trading as Down Community Transport) works across County Down and
provides a range of services to individuals and groups affected by a lack of access to transport and rural isolation.
Mission, Objectives and Strategy
Mission Ststement
Down District AC￿sSible Transport (Trading as Down Community Transport) woths across County Down and is one of
a number of rural community transport partnerships which are all charitable organisations that provide a range of
servi￿$ across Northem Ireland to individuals and groups affecled by a lack of access to Iransport and rural isolation,
on a nol for profit basis. Community transport setvices are provided to those living in rural areas with the specific aim
of reducing social exclusion and isolation and improving the independence and quality of life for members. Specifically
Down Community Transport {DCT) benefits Ihe rural population by improving access to essential servi￿$ such as
health care, education. employment and recreation. Working collaboratively with other agencies and community
organisations DCT improves local communities by providing groups with transport and training. A significant pool of
volunteers has been developed to compliment and add value to the partnerships range of seNices.
Structure, Governance and Management
Structure
The organisation is a company limited by guarantee wilh a Company Number of N1038399 and is governed by its
Memorandum and Articles of Association. The company is also a registered charity with the Charity Commission for
Northem Ireland under the reference 103843.The company is under the control of the direclors who are also acting
trustees for the charity. The day to day management of the organisation is undertaken by the fvll time manager. Regular
board meetings are held on a monthly basis.
Review of Activities, Achievements and Perfonnance
In 2024125 Down District Accessible Transport (DDAT), trading as Down Community Transport (DCT) delivered the
following DFI supported activities:
Dial-a-lift, 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 seNice for individuals living in rural areas who are unable lo or find it difficull to use
public transport. Dial a lift can be used to arxess local services such as.. GP I clinic appoinlmentsl Dentist or Opticians,
Shopping. Visiting family and friends and many other recrealional activities.
DDAT are passionately aware of the need for a seNice for rural communilies which fits between PubliG Services by
Translink and the Private sector (taxis and Coaches). For over 25 years, Community Transport has offered a variety of
transport solutions in the South East of Nl including Dial a Lift, Group Hire and a social car scheme (staffed by volunteers
in their own vehicles). This effort is ongoing and the demand is as high as it ever was and DDAT cannot meet all the
demand on its resources.

Down District Accessible Transport
{A company Ilmited by guarantee, not having a share capitsll
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
In 2024125, we had to pause new individual membership applications pathay through the year to ensure that every
exisling member could receive at least one funded trip. Our total individual membership stood at 519. Of the trips
delivered, 56 % were made by people with a disability. Despite a challenging financial position. DDAT (DCT) successfu15y
completed 15,069 Dial-a-Lifi journeys-highlighting the ongoing need for and value of our service.
Grou
Hirelsetf Drive..
DDAT also provides affordable and accessible Iransport for our 69 member groups. In 2024125, we completed 1,009
group hire bookings, resulting in 10,068 group hire trips. Notably, 41 % of thesejourneys were delivered by our dedicated
volunteer drivers.
l Es?144617900
Volunteer Soci81 Car Scheme:
We operate a Social Car Scheme (SCS) whereby suitably
recruited and trained volunteers use their own cars under the
control of our staff, providing a safe, efficient, and affordable
door-to-door service as an alternative for individuals that do not
have access to their 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-tO-
one alternative to the minibus in circumstances where time and
specific destination are critical. as in such oses as Social
Welfare and Health related journeys when the driver may be
required to wait and provide a retum joumey.
In 2024125 we provided a totsl of 1,305 trips through the social
car scheme. 1,123 of these were Dial-a-lifi lrips and 182 were
Out of Area trips.
The Mana
ement ofthe Cha
The DDAT Trustees and Managemenl Committee are
responsible for overseeing the business of the Charity. There
are currently 8 Trustees who meet on a monthly basis.
There is a full time Manager who is responsible for the day-tO-
day operational management oflhe charity. The 2 office slaff are
bookings officers who work 30 hours and 24.5 hours per week.

Down District Accessible Transport
{A company limited by guarantee, not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
There are 9 conlract drivers on a mixture of paid contract of 30 hours. 37.5 hours & 15 hours. All drivers have full D1
or full D PCV category driver li￿nse and CPC. They also have Minibus Driver Awareness Scheme (MIDAS) training.
Partnershi
Workin
DDAT is represented on the following voluntary sector networks= NMD Community and Voluntary Stakeholders Forum,
Good Moming Down Management Committee, Safe & Well Caring Communities, Age Friendly Strategic Forum & Age
Friendly Alliance.
Throughout the year, DDAT assisted Lagan Valley Rural Transport in delivering their DATS service and continued to
work closely with other Community Transport partners across Northem Ireland. As part of our ongoing partnership with
the Community Transport Association (CTA). we helped collate vital data ft)r the CAT Mapping Nl event, which
showcased the State of the Sector Report 2025. Held at Stormont. this event highlighted the crucial role Communty
Transport plays across the region. The information we provided contribuled to a more accurate picture of the seclorfs
challenges, achievements, and impact-strengthening our collective voice when advocating for support and recognition.
In addition, DDAT actively participated in several key local events: we joined the Good Morning Down members,
gatherings, took part in the annual Downpatrick Community Collective Santa Run, assisted Homeslart with their
Christmas parcel and toy deliveries, and met with local MLAS to discuss the ongoing transport needs of our community.
We also hosted a stand at the Positive Ageing Expo in Downpatrick Leisure Centre, organised by the Newry, Mourne
and Down District Council.
We collaborated with Newry, Mourne and Down Districl Council to secure funding for a new bus and worked closely
with the supplier (TBC) to ensure it was delivered on time before the end of the financial year.
Partners such as County Down Rural Community Ne￿ork report an increased demand for hardship funds, foodbanks,
social supermarket and other poverty related supports in 2024125. Transport is among the most important support the
community seclor can offer people living isolated and disadvantaged lives and highlighted factors include
Access To hospital appointments, colleclionldelivery or prescriptions, transport to other community groups facilities,
lack of shuttle buses to local hallslleisure ￿ntre$, transport for day trips. shopping- compromised motability issues..
older people would like more outings wilh groups with accessible transport., better access for adulls with ADHD and
Autism.. social prescribing and MDTS at primary care cenlres setting up activities with no transport provided.. community
groups would like lo access other community sector services but again transport is a limiting factor.
DOIVN.
1,1
The financial
osition at the end of the
ear.
The 2024125 financial year was a particularfy difficult one for everyone, marked by Un￿rtaintY around funding for all

Down District Accessible Transport
IA company limitgd by guarantee. not having a share capitsl)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
voluntary organisations. While the charity is currently able to continue operating on the assumption of ongoing funding,
it is our hope that serious consideration will be given to increasing the grant lo reflect rising costs. Addilionally, we urge
that future budgei periods extend beyond one year lo allow for more effective planning and sustainability- In response
to these challenges, the committee held a Slrategic Planning Day, attended by Kellie Armstrong MLA, Frances
Campbell (Director, CTA Nll, and Kathy Graham from KG Strategies.
The most serious financial pressures we Gurrently face are..
The need to replace an ageing fleet of minibuses while operating on a shrinking year-to-year grant.,
Rising operational costs, particularly fuel and wages.
At the same time. we are experiencing sustained high demand for journeys. The cost-of-living crisis has only
increased the need for our services, yet we cannot maintain the same level of delivery without additional support.
Budget constraints in recent years have negatively impacted the number of trips DDAT can offer to each member.
However. our volunteer drivers. through the Social Car Scheme, continue to go above and beyond to support isolated
members of our community.
The positive oulcomes of our work are significant. Our drivers, staff, and board members regularly hear heartfelt
testimonials from passengers who describe how their lives have been enriched-and in many cases made
bearable-through our service. Breaking down social isolation and loneliness is difficult to quantify, but irs written
clearly on the faces of the people we serve each day.
iJ,,,lU
7028 4401 7900
IOhtMU141T¥ FRANSPQItv
Financial Review
The trustees continue to monitor and update their reserves policy in order to establish 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 a
separate designated reSe￿e fund of £216,000. equivalent lo six months running costs.
The trustees feel that these levels of reserves are essential to enable the Charily to continue to provide its a￿1VitieS for
the foreseeable future. The Reserves Policy is an integral part of the tharity's planning, budget and forecasts.
Flnancial Results
Al the end ofthe financial year the company has assets of£264,594 (2024- £189,675) and liabilities of£10,474 (2024

Down Distrlct Accessible Transport
company limiied by guarantee, not having a &hare caplta
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2025
Trustses
The CU￿&D1 trusiees ar8 as Sel out on page 3
Wesley Davtd Buinshje
Francls Eug8ne Casemenl
DavKI L8wr8nc& Cek-Bak8T
Helen Couller
Nicholas John McCrJck8rd
WJlliamSamuelAlexandeiM8graw
Richard Clive W811inglon
Davld Patterson
In accordancewllh Ihe Consutullon. lh& Irustees relira by rolallon and, bÈlng eligible. offer Ihemselvos for re-elèclion,
The secretary who served durln9 thè fjnanclal year wès..
Mr5. H81en Coulter
Compllan¢ewlth Se¢tor-Wtde Legislallon Slandards
The Eompany er)gages pio-aclively wllh leglslation, siandaTds and codes whlch are developed lorthe seclor. Down
Dfrslricl Accesslble Transportsubscrfbes lo and Is compllantwilh Ihe following=
Th8 CompanlesAcl 2006
The Chartlles SORP IFRS 1021
Publlc B8nefll
In selling our obiecllves and plannlryJ our aclivilies for IhB ygar Ihe Irust8es havo glven careful conslder8llon lo the
Charlty Cvrnmls$lon of Northem IrePan6'$ 9ULdan¢p on publlc benefit to ensure thal the aclivill8s have helped achleve
Ihe charity purposes and provlde a benefit to Ihe beneficjaries. Down Dislrfct Accessibk? Tran5POrt exi$15 to dÈvelop.
deliver. and tnalnlaln non- for- profil aceesslble C￿MUnI1Y Iransport opllons for Ihe public benefi¢of oui members.
Ourpublicbenefil provlded through our Imnsport Services reduces social isolation llnd social &xcluslon by reaching ihe
haTd lo reach and Prov￿1ng acce$5 lo essenllal Eervlces and connecllons to ihe wlder communlty.
Our Se￿CeS improve the oualily of Ille, health and well- being for our usets by enabllng acc88s ID heallh and m8dl¢al
locllitie5.Down Dislrlcl ActssslblÈ Tiansport's S?￿CeS aL%o largol soaal need by facilitat￿n9 acc&ss ID Iraining and
employmgnl opportunities for ourmember5.
Certlll¢atlon Statement
W8 confirm ihal the RTF gTanl has been used solely for the purposes intended and In accordancewilh Ihe term$ and
¢ondillons of Iho grant.
The Auditors
The audllots. Daly Paik & Company Ud, (Chortered Aceounlanlsl have Indlcaled Ihtir wlllingne55 lo conlhue In offtC8
in 8¢¢Drdance wllh IhB provlslon5 ofsecllon 48s ol tha Companie5Acl 2006.
Approved by thè Board of TTUStees on
02106125
and slgned on Its b8half by..
Wllliam M
Trustee
H•l8n Coultor
TTUStee

Down District Accessible Transport
IA ¢ompèny IlThlled by guarantee, Dot havlng a sh•ro capll81)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
lorlha financial year 8nded 31 March 2025
The Iruslees, who are also dlre¢lors of Down Dlslrict Acce8slble Tiansport for Ihe purposes of company law, ar8
respon5ibl8 for weparlng Ihe flnanelal slatemenls In accordance wilh applicab18 law and r8gulalions.
Company law requlres the Irusle&s 35 the rtlreclors to prepare flnanclal slatemenls for each financial year. Under that
law lh6 Iru51ees have elected to prep8r8 Ihe fiNa￿la1 slal8menls In accordance wllh Unlted Kuigdom Generally
Aceepled Accounling Pra¢tlce Iunlled Klngdom Accounling Standard5 and appllcabla lawl Includlng FRS102 The
Flnandal Reporting Slandard 8ppllcabJ8 In Ihè UK and Republlc ol I￿land, Undercompany law the tIU61ees rnusl not
approv8 th8 finandal statements unless Ihay a￿ satisfied that they give 8 true and lalr view ofihe state of 8ffairs of Ihe
company and of lh8 nelincome or oxpendlluiè of Ihe company forthal pedoo.
In pr8parlng thès6 finan¢lal slalem8nls, the Iruslees 8re requlrad lu.
selectsultable accountin9 pollclos anrf apply them con515tenlly',
obseNe the melhod5 and prfnclp18s In tho Charfll88 SORP
maka ludgamenls and accoUn￿ng eslimales Ihal are r0850nable al￿ prudent.,
slate whether Ihe financial slal8rnenl$ havè been prepared Sn eccordance ￿1￿ appllcable accounllng slandard$,
Idenllfy Ihose 51andard5. and note U)0 èffect and the rBason5 for any malerlal dapartur8 Irom Ihose standard5: and
prepare the financlal statements on ihe golng con¢em basls unle55 It is In8pproprlai6 to prèsume thai Ihe
company wlll continue lrt OP8rallon.
Th8 tmslees arè responslble for k88ping adequate 8ccovnllng ￿e0rdS Ih818re sufficlent to show and explaln the
company'5 transa¢Uons and disclose wSlh reasonablo accuracy al any limp IhB finar￿lat poslllon ol the company and
enable them loensure IhatlhBfinancial sialemenls complywllh the CompanlesA¢t20C6 and.They are also responslble
for sale9uaidlng Ihe assets of the company and hence lor taklro reasonable Steps for the prpvenlknn and delecllon or
rraud and olherliiegularilps.
In $0 far as th8 tru$loe$ ar8 aware..
there is no relevant audit information Onlorrnallon needed by tha compaTrls audller In eannedlon wllh prepailng
the audllof$ reportl ofwhlch the ¢ompany's audltor is unaware. and
Ihe trustees have taken all Iha slep5 Ihal Ihey ought to have taken 8s Iru5tee$ In ordgr to make Ihèrn38lves awaie
ol any relevant audit Informalion ond lo e51ablish Ihatthe eornpany'5 audltor 1$ aware of that Informa￿On,
Apprts￿d by the Board ofTrLtr9teè9 on
02106125
and Slgned on Its behalf by:
Wllllam M
Truste•
Helen Coulter
T￿￿lee

INDEPENDENT AUDITOR'S REPORT
to the Members of Down District Accessible Transport
IA company Ilmited by guarantee, not having a share capital)
Report on the audit of the financlal statements
Opinion
We have audited the company financial statements of Down District Accessible Transport I'the company,) for the
financial year ended 31 March 2025 which comprise the Statement of Financial Activities (incorporating an Income and
Expenditure Account), Ihe Balance Sheel and notes to the financial slatements, including the summary of significant
accounting policies set out in note 2. The financial reporting framework Ihat has been applied in their preparation is
applicable law and United Kingdom Accounting 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 the financial statements:
give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its surplus for the
financial year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance 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 Auditorfs responsibilities for the audit of the
financial statements section of our report. We are independent of the company in accordance with elhical requirements
that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We do nol believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for an opinion
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for
period of at least fyvelve months from the date when the financial statements are authorised 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 Infomiation
The other information comprises the information induded in the annual report other than the financial statements and
our Auditor's 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 other infomalion and. except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is lo read the other information and, in doing so, consider whether the other informalion is materially
incon5iStenl with the financial slatements or our knowledge obtained in the course of the audit. or otherwise appears to
be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required
to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the
work we have performed, we conclude that there is a material misstatement of this Other information. we are required
to report that fact. We have nolhing lo 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 infomiation given in the Trustees, Annual Report for the financial year for which the financial statements are
prepared is consistent with the financial slatements., and
the Trustees, Annual Report has been prepared in accordan￿ with applicable legal requirements.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Down District Accessible Transport
IA company limited by guarantse, not having a share capltall
Matters on whlch we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in Ihe course of the
audit, we have nol identified material misstalements in the Trustees, Annual Report.
we have not oblained all the information and explanations that we considered ne￿Sary for the PUTpose of our
audit,. and
we were unable to determine 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:
adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of Irustees, remuneration specified by law are not made; or
the trustees were nol entitled to prepare the financial statements in accordance with the small companies regime
and take advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibilities of trustees for the financial ststements
As explained more fully in the Statement of Trustees, Responsibilities set out on page 7, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as they detemiine is necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the truslees are responsible for assessing the company's ability lo continue as a
going concern, disclosing, as applicable. matters related lo going concern and using Ihe going concern basis of
accounting unless management either intends to liquidate the company or to cease operations, or has no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our responsibility is to conduct an audit of the company's financial statements in accordance with ISAS (UK} and to
issue an auditor's report. however, because of the matters ¢Jescribed in the Basis for disclaimer of opinion paragraph,
we were not able to obtain sufficient appropriate audit evidence lo provide a basis for an audil opinion on the financial
statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, oullined above, to detect material misslatemenls in respect of irregularities, including fraud.
The extent lo which our procedures are capable of detecling irregularities. including fraud is detailed below:
Further infonnation regarding the scope of our responsibilities as auditor
As part of an audit in accordance with ISAS {UK}, we exercise professional judgement and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of malerial misstatement of the , whether due to fraud or error. design and perfomi
audit prO￿dureS responsive to those risks, and obtain audit evidence that is sufficient and appropriate lo provide a
basis for our opinion. The risk of not detecting a material misstalement 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 intemal conlrol relevant to the audit in order to design audit procedures that are
appropriate in the circuMstan￿s. but not for the purpose of expressing an opinion on the effectiveness of the
ompany's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures 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 Un￿rtaInty exists related to events or conditions that may cast
significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty
exists. we are required to draw attention in our Auditols Report to the related disclosures in the financial statements
or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up lo the date of our Auditols Report. However, future events or conditions may cause the the company
to ￿ase to continue as a going concem.
Evaluate the overall presentation. structure and contenl of the financial statements, including the di5Glosures, and
whether the financial statements represent the underlying transactions and events in a manner Ihat achieves fair
presentation.
11

INDEPENDENT AUDITOR'S REPORT
to the Members of Down District Accessible Transport
(A company Ilmited by guarantee, not havlng a share Capital)
We cornmunicate with those charged with governance regarding, among other matters, the planned scope and timing
of Ihe audit and significant audit findings. including any significant deficiencies in internal control that we identify during
our audit.
Ruairi Magi
n FCA (Senior Statutory Auditor)
for and on
half of
DALY PAR
& COMPANY LTD
Chartered Accountants and Registered Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
71.ts.Lzs
12

ocoo
) Lr)o

Down Dlstrlct Accessible Transport
IA company Ilmiled by guaranlee, nothavlng a sharecapllall
Company Numbor. N1038399
BALANCE SHEET
a5 9131 March 2025
2D25
2024
Notes
Flxed Assets
Tartglble assels
10
110,900
60,222
CurrentAssets
Deblois
Cash &1 b8nk znd In har
11
3{980
116,714
31,609
97.844
153,694
129,453
Credltors: Amounis fallSng due withln one year
12
11D,4741
140,7041
Net Current Assets
143,220
8B,749
Total As$ets less CurrentLlabllltles
254,120
148,971
Funds
General lund (unres1￿cledI
251120
148,971
Total funds
14
254,120
148.971
ThEse financial 51atements have been prepared in accordan￿ wllm the 8pedal prow5ions relating lo small coMpa￿e$
wllhin ParL 15 of Ihè Companies Act 2006.
02106125
Approved by tho Board of Trustees and autlwrls•d for Issue on
bÈhalf by
andslgned on its
Wllllam Megraw
Trustee
Helen Goulter
Trustèè
Theroie50n pages 151020form p8rtof lhefin9n￿?I$&￿Ie￿enIs
14

continued
Down District Accessible Transport
(A company Ilmited by guarantee, not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
IA Company limlted by guarantee, not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GENERAL INFORMATION
Down District A¢￿$S1ble Transport is a company limited by guarantee incorporated in Northern Ireland. The
registered office 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 (£) which is also the functional currency of the company.
GOING CONCERN
At the date of approval of these financial statements, the charity has yet to receive formal confimiation from the
Department of Infrastructure in relation to the 20251265 fiJnding for the Rural Transport Fund and Assisted Rural
Travel Scheme. This funding amounted to £355.649 in the 2024125 financial year. In the interim period. the
charity is currently receiving monthly grants on a similar level to the funding provided for 2024125. The trustees
are confident that a formal letter of offer and agreement of the 2025126 funding package will be agreed shortly.
In this interim period, the trustees are carefully managing cashflow and are in Ihe process of looking al other
sources of income. Delays in the confimalion of these grants has been the norm in recent years. The trustees
continue to prepare the financial statements on a going con￿rn basis.
PRIOR YEAR ADJUSTMENT
The comparative expenditure figures in the SOFA for 2024 have been adjusted as a result of a reallocation of
expenditure following a review carried out by the Trustees during the current year. This reallocation better
reflects the spread of costs against the actual activity of the seNice in the year. The Truslees feel that this
adjustment was significant enough to warrant a prior year adjustment so as the financial statements show a true
and fair view. Nole, none of the opening reserves has been affected by this change.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are wnsidered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concem basis under the historical cost convention,
modified lo include certain items at fair value. The financial statements have been prepared in accordan￿ with
the Statement of Recommended Practice (SORP) "Accounling 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 formats in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard fomiats are to comply
with the requirement5 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 concern basis and in accordance with the Statement of Recommended Practice {SORP)
"Accounting and Reporting by Charities preparing their accounts in accordan￿ with Ihe Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Cash flow ststement
The company has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement
because it 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 quanlified with reasonable certainty and there is reasonable certainty of
ils ultimate receipt. Entitlement to legacies is considered established when Ihe company has been notified of a
distribution lo be made by the executors. Income received in advance of due performance under a contract is
accounted for as deferred income until earned. Grants for activities are recognised as income when the related
conditions for legal entillement have been met. All other income is accounted for on an accruals basis.

continued
Down District Accessible Transport
IA company limited by guarantee, not having a share capital}
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activities include costs of seNices
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-slaff costs nol attributed lo one calegory of activity are allocated or apportioned pro-
rata to the staffing of the relevanl setvice. Finance, HR, IT and administrative staff costs are directly attributable
to individual activities by objective. Governance costs are those associated with constilutional and statutory
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 their expected usefvl lives as follows:
Fixtures, fittings and equipment
Motor vehicles
15 /0 Slraight line
25Q/o Slraight line
Leasing and Hire Purchases
Tangible fixed assets held under leasing arrangements which transfer substantially all the risks and rewards of
ownership to the company are capitalised and included in the balan￿ sheet at Iheir 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 Ihe 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 settlement 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 governmenl
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 nolice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the Gompany has been granted charitsble 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 atthe balance
sheet date where transactions or events have occurred al that date that will result in an obligation to pay more
lax in the fulure. or a right to pay less tax in the future. Timing differences are temporary differences between
the company's taxable income and its results as stated in the financial statements.
Deferred tax is measured on an undiscounled basis at the tax rates that are anlicipated to apply in the periods
in which the timing differences are expected to reverse, based on rates and laws that have been enacted or
substantively enacted by the balance sheet dale.

continued
Down District Accessible Transport
IA company Ilmited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
INCOME
Unrestrlcted
Other
Restrlcted Restrittèd
2025 Total
2024Totsi
VOl￿tarY Ir*ome
DFI Rural Transport Fund
A£si%ied Rural Trav£1 SchemÉ
tisability Action TranspLYt SchemÈ
Newry. Moume & D￿n District Counch
Cx7nat*)n
299,281
56.368
299.2S1
56,369
i.f￿0
100,161
121
35S.649 4S7,S31
287.216
64,841
446
1.6tsJ
ICQ,161
121
121
i.soo
354,C(>3
101.761
Acttvl¥és for Gon Funds
"al a Lift
Transport Serbices
Indiwduèl Membership
7,935
7,93S
42,423
13.415
63.773
10,806
44.564
10.026
65.396
42.423
13.415
21.350
42,423
Investhient Incc4nÈ
InterÉst received
1,23S
1.235
1.235
1.235
1.054
I,OS4
43.779
101,761
376.999 522.539
420,4S3
CHARITABLE ACTIVITIES
2025
2024
Admin & Support Transport Services
NET INCOMING RESOURCES
417,389
443,097
2025
2024
Net Incoming Resources are stated after chargingl(creditingl:
Depreciation of tangible assets
Operating lease rentals
Office equipmenl
Auditor's remuneration:
audit services
43,230
76,151
634
634
2,640
2.065
INVESTMENT AND OTHER INCOME
2025
2024
Bank interest
1,235
1.054
INTEREST PAYABLE AND SIMILAR CHARGES
2025
2024
Hire purchase interest
681
4,438

continued
Down District Accessible Transport
{A company Ilmited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
EMPLOYEES AND REMUNERATION
The staff costs comprise:
2025
2024
Wages and salaries
Social security costs
Pension costs
229,832
10,764
4,588
215,597
13,987
3,894
245,184
233,478
10.
TANGIBLE FIXED ASSETS
Fixtures,
flttings and
equipment
Motor
vehicles
Total
Cost
At 1 April 2024
Additions
10.588
1,987
547.127
91,920
557,715
93.907
At 31 March 2025
12,575
639,047
651.622
Depreciation
At 1 April 2024
Charge for the financial year
9.668
661
487,825
42.568
497,493
43.229
At 31 March 2025
10,329
530,393
540,722
Net book value
At 31 March 2025
2,246
108,654
110,900
At 31 March 2024
920
59,302
60,222
The hire purchase liabilities detailed in the notes to the financial statements are secured against the relevant
motor vehicles included in fixed assels. All Hire Purchase has been settled during the current year.
10.1. TANGIBLE FIXED ASSETS CONTINUED
Included above are assets held under finance leases or hire purchase contracts as follows=
2025
Net Depreclatlon
book value
charge
2024
Net
book value
Depreciation
charge
Motor vehicles
20,559
34743
59.302
52,162
11.
DEBTORS
2025
2024
Trade debtors
Taxation and social security costs
Prepayments and accrued income
6,589
4,250
24,141
7,802
2,005
21,802
34,980
31.609

continued
Down District Accessible Transport
IA company limlted by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
12.
CREDITORS
Amounts falling due within one year
2025
2024
Netobligations Underfinan￿ leases
and hire purchase contracts
Trade creditors
Taxation and social security costs
Accruals and deferred income
26,310
8,235
3,377
2,782
6,602
1,090
2,782
10,474
40,704
13.
RESERVES
2025
2024
Al the beginning of the year
SurplusllDeficit) for the financial year
148.971
105.149
171.615
(22.644)
At the end of the year
254,120
148,971
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted Dfi Restricted
Funds
Funds
Funds
Total
Funds
At 1 April 2023
Movement during the financial year
171,614
(22,644)
171,614
(22,644)
At 31 March 2024
Movement during the financial year
148,970
105,150
148.970
105,150
At 31 March 2025
254.120
254,120
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2024
Income Expenditure
TransferyJ
between
funds
Balance
31 March
2025
Dri Restricted funds
DFI Rural Transport Fund
Assisted Rural Transport Scheme
DAL Fare Income
DAL Membership Fees
299.281
56.368
7.935
13.415
289,146
54,459
(10,115>
(1,
{269}
{454)
12,*1
376,999
,232
(12.76D
Other Restricted funds
Disability Action Transport
Scheme
Newry. Mourne & D¢)wn District
Council
1,6(NJ
100,161
753
{93.908)
5,500
101,761
2.353
(WJ,W3)
5,500
Unrestricted funds
Unrestricted Funds
148,970
43,779
50,805
1C6.675
248,620
Total funds
148,970
522,539
417,389
254,120

continued
Down District Accessible Transport
IA company limited by guarantee, not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
143 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Current
liabilities
Total
Restricted Irusl fvnds
5,500
5,500
Unrestricted general fvnds
110,900
148,194
(10,4741
248.620
110,900
153.694
(10,474)
254,120
14.4
Designated Unrestricted Reserves
Al the year end, the Trustees have three separate Unrestricted funds which make up the £248,620 total shown in
note 14.2 previously .
Designated Vehicle Replacement Reserve - £84,569 is cuThently held in this designated reserve for the sole
purpose of purchasing replacement vehicles in the future.
Designated Fixed Asset Resetve - £110,990 is currently reflected in this reseNe to isolate the unrestricted
reserves that are currently tied up in fixed assets. This amount matches lotal tangible fixed assets in note 10
Free Reserves- the remaining total of £53,061 represents the unrestricted free reserves.
15.
STATUS
The company is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to Ihe assets of the company in the event of its being
wound up while they are members, or wilhin one year thereafter, for the payment of the debts and liabilities of
the company contracled before they ceased to be members, and the costs, charges and expenses of winding
up. and for the adjustment of the righls of the contributors among themselves, such amount as may be required.
not exceeding £ 1.
16.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
17.
TRUSTEE REMUNERATION
The trustees did not receive, nor did they waive, any remuneration during the current or previous financial year.
18.
RELATED PARTY TRANSACTIONS
The company has been invoiced £450 duiing the current financial year by BVM Business Services in respect of
professional payroll seNice5 provided. BVM Business Services is owned and managed by the wife of one of the
Trustees. All of these invoices have been paid in full during the current finanGial year.
19.
AUDITORS REMUNERATION
The auditors. Daly Park & Company Ltd. re￿iVed an audit fee of £2,640 (2024 £2,640) inclusNe of vaL