COMPANY REGISTRATION NUMBER.. N1607182
CHARrrY REGISTRATION NUMBER: NIC104914
Easilink Community Transport
Company Limited by Guarantee
Financial Statements
31 March 2023
AFF
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

Easilink Community Transport
Company Limited by Guarantee
Flnancial Ststements
Year ended 31 March 2023
Page
Trustees, annual report {incorporaling the directorfs report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
10
Statement of financial position
11
Statement of cash flows
12
Notes to the financial statements
13
The followlng pages do not forni part of the flnanclal ststements
Detailed statement of financial aclivities
25

Easillnk Communlty Transport
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees. who are also the directors for Ihe purp)ses of company law, present their report and the
financial statements of the charity for Ihe year ended 31 March 2023.
Relerence and admlnlslratlve detalls
Reglstered charlty name
Easilink Community Transport
Charlly reglslratlon number
NIC104914
Company regl8lratlon number N1607182
Prlnclpal offlce and reglstered Unit 12 Strabane Enterprise Agency
offlce
Orchard Road Industriaj Estate
Slrabane
Co Tyrone
BT82 9FR
Tha trustaeg
Mrs Mary T Conway
Mr Daniel O Hagan
Mr George Kerr M.B.E.
Mrs Angela Hamillon
Ms Jill Mccormack
Ms Christine O Kane
Mrs Siobhan McGlone
Mr John M¢Cay
Mrs Bronagh Keamey
Mr John Murray
Mr David Slater
(Resigned 12 December 2022)
(A￿OInted 12 December 2022)
(Appoinled 12 December 2022)
Company secretary
Mary T Conway
Audltor
SP Mccaffrey & Co
Chanered accounlants & statutt)ry auditor
SO Campsie Road
Omagh
Co Tyrone
BT79 OAG
Bankers
Allied Irish Bank
2-4 East Bridge Street
Enniskillen
Co Fermanagh
BT74 7BT

Easilink Community Transport
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) I￿ntIn(￿d)
Year ended 31 March 2023
Structure, govemance and management
Goveming document
Easilink Communily Transport is a company limtled by guarantee (Registration Number N16071821.
The company is governed by its Memorandum of Articles of Association. In the event of the company
being wound up. liabiliiy is limited to £1 per member. The company is recognised as a charily by
HMRC {ref XR32374) and by the Charities Commission for Northern Ireland (ref NIC104914).
Prlnclpal actlvhy
The principal activity of the partnership is the operation of transport and other related seniices in the
rural parts of Derry Cily, Strabane and Omagh distTiCt areas for the benefit of the community without
distinction of age. sex, religion or other opinion.
Declslon-maklng
The Board of trustees of Easilink Communty Transport are responsible for the overall legal and
financial managemenl of the charity. The Board meels once a month. The work of implemenling mosl
of their policies is carried oul by the Chief Executive, to which the Board has delegated responsibility.
Statemenl of rl8k3
The main risks to the company are associated with being adequately funded to conlinue with its
services. The Charity is relianl on 'Rural Transport Fundino. that it receives from the Departmenl for
Infrastructure. Towards the end of the financial year the Board of Trustees had to make difficult
decisions in relation lo the signrficant additional risks associated with the Coronavirus Pandemic. Du8
to social distancing guidelines there has been a significant reduction in capacity on the minibuses. The
Pandemic has resulled in a huge reduction in the CoMpan￿S generaled group hire income. The
company has been delivering significantly less passenger trips, at additional costs, with The Board of
Trustees acknowledging that this may raise cOn￿rnS with core funders and may have repercussions
for future funding. The Board of Trustees is responsible for all risks faced by the Charity. Risks are
identified, assessed and controls established throughout the year. Through the risk management
processes eslablished. the Board is satisfied that all major risks identified have been adequalely
mitigated, where necessary. St is recognised Ihat systems can only provide reasonable but not absolule
assurance thal major risks have been adequatdy managed.
Obleciives and acllvllles
We have referred to the guidance contained in the Charity Commission's general guidance on public
benefit when reviewng our aims and objectives and in planning our future activities.
Charlly's alm8
Easilink Communty Transport aim to provide a transport Oplion lo rural dwellers in Omagh, Slrabane
and Foyle areas who have diff iculty or are unabb to access public transport.

Easilink Community Transport
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contin￿d)
Year ended 31 March 2023
Achlevements and perforniance
The table below summarises the number of trips carried out by Easilnk for the financial year ended 31
March 2022 {year ended 31 March 2021 is shown for comparison),.
2023
21,396
30,559
1,030
4,496
10.602
2022
15.174
20,001
909
3,192
4,471
Diai-A-Lift Passenger Trips
Group Hire Passenger Trips
Disability Action Passenger Trips
Rural Links to Health Passenger Trips
Volunleer Irips (comprised of above)
Flnanclal revlew
Grants
The directors are satisfied that all grants, including the Rural Transport Fund grant, Dfi capilal granls
and Covid Relief (Resource) Funding. have been used solely for the purposes for which they were
intended and in accordance wth the terms and conditions of Ihe granls.
Reserves pollcy
The directors of Easilink Community Transport have set up a res9￿e$ policy which requires that
reserves be mainlained, in unrestricled bank accounts, at a level which ensures Ihal Easilink's
organisalion core activilies, redundancy provision and vehicle replacemenl could continue during a
period ol unforeseen difficulty. The directors consider that Ihis figure should be £370.000 and will
endeavour to reach this figure in the next few years. The Companys Resenie Policy is reviewed by the
directors on an annual basis.

Easilink Community Transport
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (condnwd)
Year ended 31 March 2023
Plans for future perfods
Strateglc Developmenl Plan for 2022125
During this financial year, Easilink Community Transport have developed a new, 5-year Strategic
Development Plan which has replaced our previous long-term Strategy. The planning process
idenlified the follo￿￿n9 key priorty areas which as an organisation we will focus on in the months and
years ahead,.
Lobbying and Influencing
Capability and Capacily
Diversify Our Income Generation Model
Innovation and Seniice Development
- Short to Medium Term Sustanabilty
olablltty Partner8hlp Based Prolect
Easilink Community Transport are delighted to have been successful in a £3.42 million funding bid to
Motability through their 'Community Transport Grant Programme,. The project which will begin in the
coming months is a partnership betr•veen lead partner, Easilink Community Transp3rt, and a further
three Rural Community Transport Partners {CDM Community Transport. Fermanagh Community
Transport and North Coast Community Transport). The goal of this 3-year Projecl is to 'Give disabled
people who require access to Community Transport a better qualty of life, and will achi8v8 this
through 4 key delivery strarKls.' delivery of passenger trips to indiwduals and groups, sourcing, and
procurement ol hventy-three accessible vehicles, and the setting up of a driver training and
employment programme.
The main risks to the company are associated thryth being adequately funded to continue wilh its
seNices. Going fornard the organisalion will continue lo manage Ihe impacl of Ihe Covid 19 Pandemic
in terms of reduced demand lor group hire business. which results in an increased cost per trip.
Secondly, we are continuing to experience a significant increase in operating costs, particularly in
relation to luel and wages and V￿ have recerved no indication from our core funders that addilional
revenue would be available to alleviate these cost pressures. This will result in a significant reduction in
our passenger Irip numbers, an inability to meet the demand in our operational area and potential
reputational damage if services cannol be fulfilled by Easilink to the levels which they were before.
Tru81ees' respon8lbllftle8 8tstement
The trustees, who are also directors for Ihe purposes of company law. are responsible for preparing
the trustees, report and the financial statemenls in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepied Accounting Practice).
Company law requires the charity trustees to prepare financial statemenls for each year which give a
true and fair view of Ihe state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure. for that period.

Easilink Community Transport
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2023
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent,
The truslees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitls transactions and disclose with reasonable accuracy at any time the financial
posilion of Ihe charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Audltor
Each of the persons who is a Iwstee at the date of approval of this report confirms that:
so tar as they are aware, there is no relevant audit information of which the CharIt￿S auditor is
unaware. and
they have laken all sleps that they oughl to have taken as a trustee lo make themselves aware of
any relevant audit informalion and lo establish thal the charty's auditor is aware of that
information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies
Act 2006.
Small company provlslons
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exempiion.
The trustees, annual report was approved on 31 July 2023 arKI signed on behall of the Ix)ard of
trustees by=
Mr Daniel O Hagan
Trustee
eorge Kerr M.B.E.
Truslee

Easilink Community Transport
Company Limited by Guarantee
Independent Audltor's Report to the Members of Easlllnk Community Transport
Year ended 31 March 2023
Oplnlon
We have audited the financial stalements of Easilink Community Transport {the 'charty'i for the year
ended 31 March 2023 which comprise Ihe slaternent of financial activities (inclLJding income and
expenditure account), statement of financial posriion, statement of cash Ilows and the relaled noles.
including a summary of significant accourrting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards. including FFIS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of Ihe charitys affairs as at 31 March 2023 and of its
incoming resources and *ication ol resources, including its income and expenditure, for the
year then ended.
have been properly prepared in accordance with Untted Kingdom Generally Accepted Accounting
Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Ba818 for oplnlon
We conducled our audit in accordance wth Inlernational Slandards on Audrting (UK) {ISAs {UK)l and
applicable law. Our responsibilrties under those standards are further described in the audilorfs
responsibilities for the audil of the financia statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant lo our audit of the financial
statements in the UK. inclLJding the FRC'S Ethical Standard. and we have fulfilled our other elhical
responsibilities in accordance with Ihese requirements. We believe thal the audit evidence we have
obtained is sufficient and appropriate lo provide a basis for our opinion.
Concluslons relallng to golng concom
In auditing the financial stalements, we have conduded that the trustees, use of the going concern
basis of accounting in Ihe preparation ot the financial statements is appropriate.
Based on the work we have performed, we have not identified any malerial uncertainties relating to
events or conditions that, iThJividually or collectively, may &2St significant doubt on the charity's abilty lo
continue as a going concern for a period of at least twelve months from when the financial slatements
are authorised lor issue.
Our responsibililies and the responsibilities of the trustees wilh resped to going concern are described
in the relevant sections of this report.

Easilink Community Transport
Company Llmlted by Guarantee
Independent Auditor's Report to the Members of Easilink Communlty Transport
(contlnued)
Year ended 31 March 2023
Other Infonnatlon
The olher information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on Ihe financial statements does not cover the other information and. except to the extent
olherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon.
In conneclion V￿th our audit of the fjnancial statements, our responsibility is to read the other
informalion and, in doing so, consider whelher Ihe other information is materially inconsistent with Ihe
financial statements or our knowledge obtained in Ihe audit or otherwise appears to be malerially
misstated. If we identity such material inconsistencies or apparent material misstatemenls, we are
required to determine whether there is a material misstatement in the financial slatements or a malerial
misstalemenl of the other information. 11, based on the work we have pertormed. we conclude that
there is a material misstatement of thbs Other information. we are required lo report that fact.
We have nothing to report in this regard.
Oplnlons on olher matters prescrlbed by the Companles P£1 2006
In our opinion. based on the work undertaken in the course of Ihe audit:
the information given in Ihe truslees, report for the financial year for which the financial
slalements are prepared is consistenl with the financial statements- and
the trustees, report has been prepared in accordance with arplicable legal requirements.
Matters on whlch we are requlred lo report by •xceptlon
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified malerial misstatements in the trustees, report.
We have nothing to report in respect of the follovifjng matters in relation to which the Companies Act
2006 requires us to report to you if, in our opnion:
adequate accounting records have not been kept, or relums adequate for our audil have nol been
rec8ived from branches not visited by us. or
the financial statements are not in agreement V￿th the accounting records and returns. or
certain disclosures of truslees. remuneralion specrfied by law are not made., or
we have not received all the information and explanations we require for our audit: or
the trustees were not enlitled to prepare the financial statemenls in accordance wilh the small
companies regime and take advantage of the small companies. exemptions in preparing the
directors. report and from the requirement to prepare a slralegic report.

Easilink Community Transport
Company Llmiled by Guarantee
Independent Audltor's Report to the Members of Easilink Community Transport
(contlnu8dJ
Year ended 31 March 2023
Responsibilities of trustees
As explained more fully in the trustees, responsiLNlilies statement. the trustees Ivtho are also the
directors for Ihe pU￿oseS of company law) 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 conlrol as
the trustees determine is necessary to enable the preparation of financiai statements that are free from
material misstatement, whether due to fraud or erTOr.
In preparing the financial statements, the trustees are reswnsible for assessing the charity's abilrty lo
continue as a going concern, disclosing, as applicable. matters related to going concern and using ihe
going concern basis of accounling unless the trustees either inlend lo liquidate the charily or to cease
operations, or have no realistic alternative but to do so.
Audttor'8 responslbllltles for the audlt of the flnanclal ststement$
Our objectives are to obtain reasonable assurance aboul whelher the financial statements as a whole
are free from material misslalement, whether due lo fraud or error, and to issue an auditor's report Ihal
includes our opinion. Reasonable assurance is a high level of assurance, bul is nol a guarantee that an
audit conducted in accordance with ISAS {UK) will always detect a material misstatement when it
exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in the
aggregale. Ihey could reasonably be expected to inff uence th8 economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance wth laws and regulations. We design
procedures in line with our responsibilities, outlined above, lo delect malerial misslatements in respect
of irregularilies, including fraud. The extenl to which our procedures are capable of delecting
irregularities, including fraud is detailed below:
As part of an audit in accordance wth ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Idenlify and assess the risks of material misstalement of the financial statements, wh8th8r du8 to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
ewdence Ihat is suff icient and aFpropriate lo provide a basis for our opinion. The risk of not
detecling a material misstalemenl resulling from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, inlenlional omissions, misrepresentations, or the override
of intemal conlrol.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures thal are appropriate in the circumstances. bul not for the purwjse of expressing an
opinion on the effecliveness of the internal conlrol.
Evaluate Ihe appropriateness ol accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.

Easilink Community Transport
Company Limited by Guarantee
Independent Auditor's Report to the Members of Easilink Community Transport
(¢ontinuedJ
Year ended 31 March 2023
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 lo events
or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
auditor's report to the related disclosures in the financial siatements or. if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However. future events or conditions may cause the charity to
cease lo continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including ihe
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with govemance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members. as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the chaiity's
members those matters we are required to slate lo Ihem in an auditovs report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charity and the charity's members as a body. for our audit work. for this report, or for the
opinions we h
ve formed.
Ga
mpson (S8nior Statutory Auditor)
For and on behalf of
SP Mccaffrey & Co
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG
31 July 2023

Easilink Community Transport
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Dfi
Restricted
funds
2022
Other
restricted
funds Total funds
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
373,925
28,940
184.776
2,419
558,701
175.821
2.595
737,117
613.995
85,080
657
144.462
2,595
Total Income
147.057
402,865
187.195
699,732
Expendlture
Expenditure on raising funds-
Costs of raising
donations and legacies
Expenditure on charitable
activities
43,005
246,137
142,881
432,024
389,430
98,771
156.728
402,865
44,314
187,195
299,812
731,836
316,144
705,574
Total expendlture
141,776
Net incomellexpendlture)
and net movement In funds
5,281
5,281
15,842)
Reconclllatlon of fund8
Total funds bfought forward
as previously reported
Prior year adjustment.. Electn'c
minibus
441,709
441,709
447,551
157,390>
{57,3901
Total funds brought foThvard
as restated
441.709
157.390)
157.390)
384.319
447,551
Total lund8 carrled forward
446,990
389,600
441,709
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activits'es.
The notes on pages 13 to 23 forni part of these financial statements.
10

Easilink Community Transport
Company Llmlted by Guarantee
Statement of Flnancial Position
31 March 2023
2023
2022
Noto
Flxed assets
Tangible fixed assets
12
217.494
268,710
Current assets
Debtors
Cash at bank and in hand
13
56,677
367,836
424,513
73,076
344,991
418.067
Credllors: amounts falllng due wllhln one year
Trade creditors
Other creditors including taxation and social securty
39,777
78,982
118,759
305,754
523,248
35,351
58,592
93,943
324,124
592.834
14
Nel currenl assets
Total a&8e18 le88 current Ilabllllles
Crediiors: amounis falllng due after more Ihan ono ￿ar
Other creditors including taxation and social securty
15
31,500
14.927
Ac¢rual8 and doferred Income
102.148
389,600
136,198
441,709
Nel assets
Funds of the charfty
Restricted lunds
Unrestricted funds
(57,3901
446,990
389,600
441,709
441,709
Total charlty fund8
These financial statements have been prepared in accordance with the provisions applicable to
companies subjecl to the small companies, regime.
These financial statements were approved by the board ot trustees and authorised for issue on 31 July
2023, and are signed on behalf of Ihe board by:
Mr Daniel O Hagan
Truslee
MrGe
Truslee
eKe
Tho nolos on pages 13 to 23 lomi part ol Ihose Ilnanclal statemenls.
11

Easilink Community Transport
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operaiing activltles
Net incomellexpenditure)
5,281
15,8421
Adjustments for..
Depreciation of tangible fixed assels
Amortisation of intangible assels
Other interest receivable and similar income
Interest payable and similar charges
61,956
134,0501
(2,5951
3,390
76.783
{34,0501
16571
4,137
Changes in..
Trade and other debtors
Trade and other creditors
16,399
1.439
3.799
(19.9331
24,237
Cash generated from operations
51.820
Interest paid
Interest received
(3,390)
2,595
51.025
14.1371
657
Net cash from operating activities
20.757
Cash flows from Investlng acllvftle8
Purchase of tangible assets
Proceeds from sale ot tangible assets
Nel cash used in investing activities
{68,130) 1124,864)
12,979
22,228
{55,1511 1102,636)
Cash IIow8 from flnanclng acllvllle3
Government grant income
Payments of finance lease liabilities
Net cash from financing acti￿￿1185
124.639
(23,9751
100,664
26,971
26,971
Net Increase In cash and cash equlvalenls
Cash and cash equlvalents at beginnlng of year
Cash and cash equlvalents al end of year
22,845
344,991
367,836
18,785
326,206
344.991
The notes on pages 13 to ZJ forni part of these financlal ststements.
12

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General informatlon
The charty is a public benetit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Unil 12 Strabane Enlerprise Agency. Orchard Road Industrial Estate. Strabane. Go Tyrone.
BT82 9FFI.
Slalemenl of compllance
These financial statements have been prepared in compliance with FFIS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SOFIP IFRS 102)) and the Companies Act 2006.
Accounllng pollcles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revalualion of certain financial assets and liabilities and investment properties measured at fair
value Ihrough income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the enlity.
Golng concern
There are no malerial uncertanties about the charty's ability to continue.
Judgemen18 and key sources of e8llmatlon uncertalnty
Eslimates and judgements are continually evaluated and are based on historical experience and
other laclors. including expectations of future events that are believed to be reasonable under the
circumstances.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charily's purposes.
Designaled funds are unrestricted funds earmarked by ihe trustees for particular future projeci or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of tsvo sub-classes: restricted income funds or
endowment funds.
13

Easilink Community Transport
Company Llmited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2023
Accountlng pollcles (contIn￿d)
Incomlng resources
All incoming resources are induded in the statement of financial activities when entbtlement has
passed to the charty; it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specrfic policies are
applied lo particular caiegories of income:
income from donations or grants is recognised when there is evidence of entitlemenl to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or the estimated resale value. Donated facilities and serwices are recognised in Ihe accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunleers.
income from conlracts for the supply of seniices is recognised wilh th8 d81iv8ry of the
contracted senlice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be sp8nt on a particular purpose and returned rf unspent, in which case
it may be regarded as restricted.
Re8ource8 experthd
Expenditure is recognised on an accruals basis as a liability is incurred. Expendilure includes any
VAT which cannot be fully recovered, and is Classif￿ under headirKJs of the statement of
financial activities to which il relales:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trath'ng activities, and the sale of donated goods.
expenditure on charilable activrties includes all costs incurred by a charty in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expendtture that is neither related to raising funds for the
charity nor part of its expendbture on charitable activities.
All costs are allocated to expenditure categories roflecting the use of the resource. Direct Costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
betsveen the activities they contribute to on a reasonable. justrfiable arKI consistent basis.
Operallng leases
Lease payments are recognised as an expense over the lease term on a slraighl-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straight-line basis.
14

Easilink Community Transport
Company Llmlted by Guarantee
Notes to the Financial Statements (contlnuod)
Year ended 31 March 2023
Accountlng pollcles (conllnu6d)
Intangible a&8els
Intangible assets are initially recorded at cost. and are subsequently slated at cost less any
accumulated arnortisation and impairment losses. Any intangible assets carried at revalued
amounls, are recorded at the fair value at the date of revaluation. as delermined by relerence to
an active market, less any subsequent accumulated amortisation and subsequent accumulated
impairment losses.
Intangible assets acquired as part of a business combination are only recognised separately from
gocmywill when they arise from contractual or other legal rights, are separable. Ihe expected future
economic benefits are probable and the cost or value can be measured reliably.
Research and development
Research expenditure is written off in the period in which it is incurred.
Development expenditure incurred is caprtalised as an intangible asset only when all of the
following criteria are met:
It is technically feasible to complete the intangible asset so that it will be available for use or
sale.,
There is the intention10 complete the intangible asset and use or sell it.
There is the ability to use or sell the intangible asset-
The use or sa18 of Ihe intangible asset will generate probable fulure economic benefits.,
There are adequate technical, linancial and other resources available to complete the
development and to use or sell the intangible asset; and
The expendilure attributable to the intarwJible asset during ils development can be measured
reliably.
Expenditure that does nol meet the above criteria is expensed as incurred.
Tanglble assels
Tangible assels are initially recorded at cost. and subsequenlly staled at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalu8d
amounls are recorded at the fair value al the date of revalualion less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in Ihe carrying amount of an asset as a resutt of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a resutt of revaiuation. is recognised in other recognised gains and losses,
excepl lo which il offsets any previous revalualion gain, in which case the loss is shown within
olher recognised gains and losses on the statement of financial activities.
15

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (￿ntInUed)
Year ended 31 March 2023
Accountlng pollcles (contlnued)
Depreclatlon
Depreciation is calculated so as to write off Ihe cost or vajuation of an asset, less its residual
value, over the useful economic Itfe of that asset as follows..
Fixlures and fittings
Motor vehicles
33Y• reducing balance
20¢/0 reducing balance
Impalrment of flxed assets
A review for indicalors of imp&rment is carried out al each reporting date, with th8 recov8rable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairmenls are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an eslimate is made ol the recoverable amounl of the cash-
generating unil to which the assel belongs. The cash-generaling unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflobvs Irom other assets or groups of assels.
For impairmenl lesting of goodwill. the goodwill acquired in a business combination is, from the
acquisilion date, allocated to each of the cash-generating units that are expected lo benefit from
the synergies of Ihe combination, irrespective of whelher other assets or liabilities of the charty
are assigned lo Ihose units.
Flnance leases and hlre purchage conlra¢18
Assets held under finance leases and hire purchase contracts are recognised in the statemeni of
financial position as assets and liabilities al Ihe lower of the fair value of the assets and Ihe
presenl value of the minimum lease payments. which is determined at the inception of the lease
term. Any initial direct costs of the lease are athed to the amount recognised as an ass81.
Lease paymenls are apportioned between the finance charges and reduction of Ihe outstanding
lease liability using the effective interest melhod. Finance charges are allocated to each period so
as to produce a constant rate of interest on the remaining balance of the liabilty.
Govemmeni grants
Government grants are recognised al Ihe fair value of the asset received or receivable. Grants
are not recognised until there is reasonatrfe assurance that the charity V￿11 comply with the
conditions attaching to them and the grants will be received.
Where the grant does not impose specrfied future performance-related condilions on the
recipient. il is recognised in income when the grani proceeds are received or receivable. Where
the grant does impose specffied fulure performance-related conditions on the recipienl, it is
recognised in income only when the performance-related conditions have been met. Where
grants received are prior to satisty'ng the revenue recognition criteria, they are recognised as a
16

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (continwd)
Year ended 31 March 2023
Accountlng pollcles (conlln(ATd)
Financial instruments
A financial asset or a financia liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related Iransaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be partl or received and not discounled.
Debt instruments are subsequenlly measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be m8asured
reliably, the investment is subsequenlly measured al fair value with changes in fair value
recognised in income and expendslure. All other such investments are subsequently measured at
cosl less impairment.
Other financial inslruments, including derivatives. are Inilially recognised at fair value, unless
payment lor an asset is deferred beyond normal business terms or linanced at a raie of inleresl
that is noi a market rate, in which case the asset is measured al the present value of the fulure
payments discounted at a markei rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, ¥￿th any changes
recognised in the slatement of financial actrvities, wrth the exception of hedging instruments in a
designated hedging relationship.
Financial assels that are measured at cost or amortised cost are reviewed for objeclive evid8nce
of impairment at the end of each reporting date. If there is objective evidence of impairment. an
Impairmenl loss is recognised under the appropriate heading in the slatement ot financial
activities in which the initial gain was recognised.
For all equity instruments regardless of signrficance, and other financial assets that are
individually significant, these are assessed individually for impairmenl. Other financial assets are
either assessed individually or grouped on the basis ol similar credrt risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
resuft in a carrying amount of the financid asset that exceeds what the carrying amount would
have been had the impairmenl not previously been recognised.
Dellned conlrfbutlon plans
Contributrons to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid conlribLrtions are recognised as an asset to the extent that
the prepayment will lead lo a reduction in future payments or a cash refund.
17

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conUnu6d)
Year ended 31 March 2023
Accounting pollcles (conllnued)
Deflned contrlbutlon plans (¢ontinwd)
When conlributions are not expeded to be settled wholly wthin 12 months of the end of the
reporting dale in which the ern￿oYeeS render the related service, the liability is measured on a
discounted present value basi5. The unwinding of the discount is recognised as an expense in
the period in thich it arises.
Llmlted by guaranlO0
Easilink Communty Transport is a company Limited By Guarantee and accordingly does not
have a share capilai.
Every director of the company undertakes to contri￿le such an amountas may be required, not
exceeding £1, to the assels of the charitable company in the event of it being wound up while he
or she is a member, or within one year after he or she ceases to ba a member.
Donaiions and legacles
Other
restricled Toial Funds
funds
2023
Unrestricted
Funds
Restricted
funds
Grants
Assisted Rural Transport Scheme
Disability Aclion Transport Scheme
Grant
Rural Transport Fund Grant
Rural Transport Fund Cowd Relief
Funding
Derry Cty & Strabane District Council:
Policing & Community Safety
Partnership
HMRC Job Retention Scheme Grant
Derry City & Strabane Dislrict Council-
Volunteer Car Scheme
National Lottery Communty Fund:
Rural Links to Health and Well-being
67.202
67,202
83,679
83,679
306,723
306,723
6,380
6,380
4,000
90,717
184,776
90,717
558,701
373.925
18

Easillnk Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conlinwdj
Year ended 31 March 2023
Donatlons and legacles (continu8d)
Other
restricted Total Funds
funds
2022
Unrestricted
Funds
Restricted
funds
Grants
Assisted Rural Transport Scheme
Disability Action Transport Scheme
Grant
Flural Transport Fund Grant
Rural Transport Fund Covid Relief
Funding
Derry City & Strabane Dislricl Council:
Policing & Community Safety
Partnership
HMRC Job Retention Scheme Grant
Derry City & Strabane Districl Council:
Volunteer Car Scheme
National Lottery Comrnunty Fund:
Rural Links lo Health ancl Well-being
66.702
66,702
83,679
83,679
306,723
306,723
71,147
71,147
6,452
6,452
79,292
234,118
79,292
613,995
6.452
373,425
Charllablo adlvlll•s
Other
restricted Total Fund8
funds
2023
Unreslricled
Funds
Restricled
funds
Food parcel deliveries
Minibus group hire
Disability Action Transport Scheme
Fare Income
Dial-A-Lift Fare Income
Membership fees
Rural Links conlribution to overheads
Rural Links to Health and Well-being
Fares
Training and seminars
HMRC Employment Allowance
Proceeds Irom sale of minibuses
Summer trips
103,992
103,992
2,419
2,419
21,954
7,606
8,000
21,954
6,986
620
17.665
200
17,665
200
12,980
1.005
12,980
1,005
144,462
28.940
2,419
175,821
19

Easilink Community Transport
Company Llmlted by Guarantee
Notes to the Financlal Statements (condnuad)
Year ended 31 March 2023
Charltable actlvities (contsnu•dJ
Other
restrrcted Total Funds
funds
2022
Unrestricted
Funds
Restricted
funds
Food parcel deliveries
Minibus group hire
Disability Action Transport Scheme
Fare Income
Dial-A-Lift Fare Income
Membership fees
Rural Links contribution to overheads
Rural Links to Health and Well-being
Fares
Training and seminars
HMRC Employment Allowance
Proceeds from sale of minibuses
Summer trips
1,470
42.048
1.470
42.048
2,315
2,315
10,998
4,271
8,000
10.998
3.671
600
8,000
11.628
350
4,000
11,628
350
4,000
68.096
14,669
2,315
85,080
Investment Income
Unrestricled Total Fund8 Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
2,595
2,595
657
657
Audltor8 remunerallon
2023
2022
Fees payable tor the audit of the financial statements
1,500
1,500
Staff c08ts
The average head count of em￿OyeeS during the year was 27 (2022: 211. The average number
of full-time equivalenl employees during the year is analysed as follows:
2023
No.
2022
No.
Management
Administration
Drivers
12
12
22
21
No employee received employee benefits of more Ihan £60.000 during the year {2022: Nill.

Easilink Community Transport
Company Limlted by Guarantee
Notes to the Financial Statements (contlnwd)
Year ended 31 March 2023
10. Trustee remuneration and expenses
No remuneration or other benefits frorn employment wth Ihe charty or a related enlily w￿re
received by the trustees.
11. Inlanglble assets
Webslt•
Cosl
Al 1 Aprll 2022 and 31 March 2023
Amortlsaiion
At 1 Aprll 2022 and 31 March 2023
Carrylng amounl
At 31 March 2023
2.100
2,100
At 31 March 2022
12. Tanglble flxed a88et$
Fixtures and
fittings
Motor
vehicles
Toial
Cost
At 1 April 2022
Additions
Oisposals
At 31 March 2023
67.260
533.334
68,130
(71,737)
529,727
600,594
68,130
(71 ,7371
596,987
67,260
Depreclallon
At 1 April 2022
Charge for the year
Disposals
Al 31 March 20ZJ
61,864
2,699
270,020
59,257
(14,3471
314,930
331,884
61,956
114,347)
379,493
64,563
Carrylng amounl
At 31 March 2023
2,697
214,797
217,494
At 31 March 2022
5.396
263,314
268,710
13. Deblors
2023
2022
Trade debtors
Prepayments and accwed income
Other debtors (see below)
35,874
30,429
5,903
36,744
20.803
56,677
73,076
21

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conlinuad)
Year ended 31 March 2023
13. Debtors (continued)
2023
2022
Olher deblors
Rural Transport Fund Grant Due
Assisted Rural Transport Scheme Due
Dery City & Strabane District Council Grants Due
VAT liability
PAYE arKI NIC
25,560
5.893
13,887
4,790
2,126
4,339
952
20,803
36,744
14. Other credftors Includlng taxallon and soclal securlty falllng
due wlthln one year
2023
2022
Social security and other taxes
Obligations under finance leases
National Lottery Communiiy Fund Grant noi spent
3,741
20,498
54,743
78,982
10,100
48,492
58,592
15. Olher credltors Includlng iaxatlon and soclal seeurlty falllng
due after more than one year
2023
2022
Obligations under finance leases
16. Flnance lease8 and hlre purchase conlracts
31,500
14,927
The total future minimum lease payments under fi'nance leases and hire purchase contracts are
as follows..
2023
2022
Not later than 1 year
Later than 1 year and not later than 5 years
20,498
31,500
51.998
10.100
14.927
25,027

Easilink Community Transport
Company Limited by Guarantee
Notes to the Flnancial Ststements (contlnued)
Year ended 31 March 2023
17. Deferred income
2023
2022
At 1 April 2022
Amount released to income
Amount deferred in year
At 31 March 2023
136.198
45,609
124,639
{34,050)
136,198
(34,0501
102.148
Deferred Income received during the year was:
2023
2022
Dept for Infrastructure Granl: Electric bus
Depl for Infrastruclure Grant: Electric charging point
National Lottery Community Fund: Minibus grant
(71,737)
{9,946)
(42,956)
18. Govemment grants
Th8 amounts recognised in the tinancial statements for govemment grants are as follows.,
2023
2022
Recognised in accruals and delerred incorne.
Deferred government grants due after more than one year
102.148
136,198
19. Analy818 of changes In noi debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
Debl due within one year
Debt due after one year
344,991
{10.1001
(14,927)
319,964
22,845
{10,3981
(16,573)
(4,126)
367,836
(20,4981
(31,500)
315,838
20. Relaled partles
Easilink Enterprises Ltd is a relaled paty. The directors of Easilink Enterprises Limited are Daniel
O Hagan, Angela Hamillon and George Kerr. They are also directors Easilink Community
Transport.
There y￿re no transactions during the year between Easilink Enterprises Limited and Easilnk
Community Transport. At 31 March 2023 Ihere were no monies owing between Easilink
Enterprises Limited and Easilink Communty Transport.

Easllink Community Transport
Company Limited by Guarantee
Management Information
Year ended 31 March 2023
The followlng pages do not form part of Ihe flnanclal 8tstemenlS.
24

Easllink Community Transport
Company Limited by Guaranlee
Detailed Statement of Flnanclal Actlvltles
Year ended 31 March 2023
2023
2022
Income and endowments
Donations and legacies
Assisted Rural Transport Scheme
Disability Action Transport Scheme Grant
Rural Transport Fund Grant
Rural Transport Fund Covid Relief Funding
Derry City & Slrabane District Council- Policing & Community Safety
Partnership
HMRC Job Retenlion Scheme Grant
Derry City & Strabane District Council.. Volunteer Car Scheme
National Lottery Community Fund: Rural Links to Heafth and Well-being
67,202
83,679
306.723
66,702
83,679
306,723
71.147
6.380
6.452
4.000
90,717
558.701
79,292
613,995
Charltable actlvltles
Food parcel deliveries
Minibus group hire
Disability Action Transport Scheme Fare Income
Dial-A-Lift Fare Income
Membership fees
Rural Links conlribution to overheads
Rural Links to Health and Well-being Fares
Training and seminars
HMRC Employment Allowance
Proceeds from sale ol minibuses
Surnmer trips
1,470
42,048
2,315
10,998
4.271
8,000
11,628
350
4,000
103,992
2,419
21,954
7,606
8.000
17.665
200
12,980
1,005
175,821
85,080
Investmenl Income
Bank interest receivable
2,595
657
Total Income
737,117
699,732
25

Easilink Community Transport
Company Llmited by Guarantee
Detailed Statement of Financial Activities (conllnu8d)
Year ended 31 March 2023
2023
2022
Expenditure
Cosis of ralslng donallons and legacies
Drivers wages
Volunteer expenses
Policing and Communty Safety Partnesrship expenses
Taxis
Fuel and vehide expenses
Minibus leasing
Costs of ralslng donatlons and legacles
192,250
86,518
6,513
2,663
142,311
1,769
432.024
222,335
37,937
2,218
124,875
2.065
389,430
Expendllure on charltable acllvltle3
Wages and salaries
Pension costs
Office equipment leasing costs
Rent
Rates & water
Light & heat
Repairs & manlenance
Insurance
Stationery and postage
Computer software costss
Scheduling software licence fee
Travel expenses
Promotion and advertising
Audit fees
Legal and olher professional fees
Rural Links overhead costs
Costs of trustees, meelings
Telephone
Training and conference fees
Amortisation
Depreciation
Bank fees and interest
Leasing and hire-purchase interest
Human resources consultancy fees
Membership fees
Uniforms
Covid cosis and persond protectprfe equipme
Sundries
Bad debts writt8n-off
Consullancy fees
Expenditure on charltable actlvllles
168,829
10.043
1.396
15,724
202
2,824
2,409
5,827
2,538
4,978
9,050
3.975
1.520
1,850
604
8,000
2,776
5,112
9,097
(34,0501
61,956
2,077
1,313
2,160
175,891
11.814
1,332
16.142
86
3,311
249
550
2,026
9,520
9,050
2.802
7.778
1,500
737
8.000
1,342
5,442
2,350
134,0501
76,783
1,562
2,575
2,160
1,326
2,269
1,293
3,630
2,279
15
5,042
299.812
316,144
Tolal expendllure
731,836
705.574
Net 1ncomel(ex￿nd1Iurej
5,281
15.8421
26