COMPANY REGISTRATION NUMBER: N1607182
CHARITY REGISTRATION NUMBER: NIC104914
Easilink Community Transport
Company Limited by Guarantee
Financial Statements
31 March 2024
SP MCCAFFREY & CO
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

Easilink Community Transport
Company Limited by Guarantee
Financlal Slatemenls
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
Statement of financial position
11
12
Statement of cash flows
13
Notes to the financial statements
14
The following pages do not form part ol the financlal statements
Detailed statement of financial activities
26

Easilink Community Transport
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Dlrecior's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the pU￿oseS of company law, present their report and the
financial statements ol the charity for the year ended 31 March 2024.
Reference and admlnlstratlve detalls
Reglstered charlty name
Easilink Community Transport
Charlty reglglrallon number
NIC104914
Company reglslratlon number N1607182
Prlnclpal ofllce and reglstered Unit 12 Strabane Enterprise Agency
olllce
Orchard Road Industrial Estate
Slrabane
Co Tyrone
8T82 9FR
The trugtees
Mrs Mary T Conway
Mr Daniel O Hagan
Mr George Kerr M.B.E.
Mrs Angela Hamilton
Ms Jill Mccormack
Ms Christine O Kane
Mr John Mccay
Mrs Bronagh Kearney
Mr John Murray
Mr David Slaler
{Resigned 12 June 2023)
Company secretary
Mary T Conway
Audltor
SP Mccaffrey & Co
Chartered accounlanls & statutory auditor
50 Campsie Road
Orna9h
Co Tyrone
BT79 OAG
Bankers
Allied Irish Bank
2.4 Easl Bridge Street
Enniskillen
Co Fermanagh
BT74 7BT

Easilink Community Transport
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) (conllnued)
Year ended 31 March 2024
Structure, governance and management
Governlng document
Easilink Community Transport is a company limited by guarantee (Registration Number N1607182}.
The company is governed by ils Memorandum ol Articles ol Association. In thè event ol the company
being wound up, liability is limited lo £1 per member. Th8 company is recognised as a charity by
HMFIC Irel XR323741 and by the Charities Commission lor Northern Ireland {rel N IC1049141.
Prln¢lpal actlvlty
The principal activity ol the partnership is the operation of transport and other r81aled services in the
rural parts ol Derry Cily. Slrabane and Omagh districl areas lor the benefit ol the communily without
dislinGlion ol age, sex, religion or other opinion.
Declglon-maklng
The Board ol Iruslees ol Easilink Community Transport are responsible for the overall legal and
financial managemenl ol the charity. The Board meets once a month. The work ol implementing most
ol their policies is carried out by the Chief Executive. to which the Board has delegated responsibility.
Statement of rlsk$
The main risks lo the company are associaled with not being adequately funded lo continLJe with ils
services in a manner which meets the current high demand lor accessible, demand responsive, door
to door Iransporl. The Charity is reliant on 'Rural Transport Funéing, that il receives from Ihe
Department lor Inlraslructure. Al the beginning ol this year, Ihis core funding was under threat in ils
entirety, due lo the political impasse al Stormonl and because ol budgetary pressures within Dll. From
August 2023 onwards. this core funding was awarded, bul was reduced by 5%• lor the remainder ol
the year. Due lo the reduction in core funding. Coupled wilh significant cosl increases, particularly luel,
maintenance and Minimum wage obligations. the company will now delivèr less passenger trips per
year al an increased cost per trip, even though demand lor this service has never been greater. A key
aim of the organisalion's Strategic Development Plan is Ihe development ol alternative income
streams, so that we we can reduce the reliance on government funding.
The Board ol Trusle8s is responsible lor all risks laced by the Charity. Risks are identified. assessed
and controls eslablished Ihroughoul Ihe year. Through the risk management processes eslablished,
the 8oard is satisfied that all major risks identified have been adequately miligaled, where necessary.
11 is recognised that systems can only provide reasonable but nol absolute assurance that major risks
have been adequately managed.
Oblectlves and acllvltles
We have referred lo the guidance Contained in the Charity Commission's general guidance on public
benefit when reviewing our aims and objectives and in planning our luture aclivilies.

Easilink Community Transport
Company Llmited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2024
Oblectlves and actlvltles f¢onlinuod)
Charlty's alms
Easilink Community Transport aim to provide a transport oplion to rural dwellers in Omagh, Slrabane
and Foyle areas who have dilfi¢ully or are unable lo access public Iransport.
Achlevements and performance
The table below summarises the number ol trips carried out by Easilnk for the financial year ended 31
March 2024 lyeai ended 31 Mar¢h 2023 is shown for comparison)-
2024
24,805
33,258
1,896
4,812
12,424
2023
21,396
30,559
1,030
4,496
10,602
Dial-A-Lift Passenger Trips
Group Hire Passenger Trips
Disabilily Action Passenger Trips
Rural Links to Health Passenger Trips
Volunteer trips (comprised ol above)
FlnancSal revlew
Grantg
The directors are sat151ied that all gfants, including the Rural Transport Fund grant, Dll capital grant
and Covid Relief (Resource) Funding. have been used solely lor the purposes lor which they were
intend8d and in accordance with the lerrns and conditions ol Ihe grants.
Aeserve8 poIIcy
The directors ot Easilink Community Transport have sel up a reserves policy which requires that
reserves be maintained. in unrestricted bank accounts, al a level which ensures that Easilink's
organisation core aclivilies, redundancy provision and vehicle replacement could continue during a
period ol unloreseen difficulty. The directors consider that this figure should bè £565,000 and will
endeavour to reach this figure in the next few years. The Company's Reserve Policy is reviewèd by
the directors on an annual basis.

Easilink Community Transport
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conlinued)
Year ended 31 March 2024
Plans lor future perlods
Strateglc Developmenl P18n for 2022125
During this financial year. Easilink Comrnunily Transport have developed a new, 5-year Strategic
D8velopm&nl Plan which has replaced our previous long-terrn Slrategy. The planning process
identified the following key priority areas which as an organisalion we will locus on in the rnonlh5 and
years ahead.,
Lobbying and Influencing
Capability and Capacity
Diversify Our Income Generation Model
Innovation and Service Development
Short lo Medium Term Suslainabilily
Motablllty Partnerghlp Based Prolect
Easilink Community Transport are delighted lo have been successful in a £3.42 million funding bid lo
Molabilily through their 'Communily Transport Grant Programme.. The project which will b89in in the
coming months is a partnership between lead partner, Easilink Community Transport, and a lurther
three Rural Community Transport Partners (CDM Community Transport, Fermanagh Community
Transport and North Coast Community Transport). The goal ol this 3-year Project is 10 'Give disab18d
People who require access lo Community Transport a beller quality ol life. and we will achieve this
through 4 key delivery strands.. delivery ol passenger trips lo individuals and groups, sourcing, and
procurement ol Iwenly-Ihr8e accessible vehicles. and the selling up ol a driver Iraining and
employment programme.
The main risks lo the company are associated with being adequately funded lo continue wilh its
services. Going lorward the organisation will continue lo manage the impact of the Govid 19 Pandemic
in terrns ol reduced demand for 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 lo fuel and wages and we have received no indication from our core lunders Ihal additional
revenue would be available lo alleviate these cost pressures. This will result in a significant reduction
in our passenger Irip numbers, an inability lo meet the demand in our operational area and potenlial
repulalional damage il Services cannot be lullilled by Easilink lo the levels which they were before.
Trustees, responsSbllltles slatement
The Iruslees, who are also directors lor the purposes ol company law, are responsible for preparing
the trustees, report and the financial stalemenls in accordance with applicable law and Uniled
Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees lo prepare financial statements for each year which give a
true and fair view ol the slate ol affairs ol the charilable company and the incoming resources and
application of resource5, including the income and expenditure, for Ihal peri¢Jd.

Easilink Community Transport
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continue41)
Year ended 31 March 2024
In preparing these linancial statements, the Iruslees are required lo:
select suitable accounting policies and then apply ihem consistently.
observe Ihe methods and principles in the applicable Charilies SORP:
make judgmenls and accounting estimates that are reasonable and prudent.
The trustees are responsible lor keeping adequale accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any lime the linancial
position of the charily and enable them lo ensure that the financial statements comply wilh th8
Companies Act 2006. They are also responsible lor safeguarding the assels ol the charity and henc8
for taking reasonable steps for Ihe prevention and detection ol fraud and other irregularilies.
Audltor
Each ol the persons who 1$ a trusleg al the date ol approval of this report confirm5 that..
so far as they are aware, there is no relevant audit information ol which the charity's auditor is
unaware,. and
Ihey have lak8n all steps that they ought lo have taken as a trustee lo make themselves awar8 01
any relevant audit information and lo establish that the charity's auditor is aware ol that
information.
The auditor is deemed to have been re-appoinled in accordance with section 487 01 the Companies
Act 2006.
Small company provl8lon$
This report has been prepared in accordance with the provisions applicable to companies enlilled to
the small companies exemption.
The Iruslees, annual report was approved on 25 June 2024 and signed on behalf ol the board of
trustees by:
Mr Daniel O Hagan
Trustee
Mr George Kerr M.8.
Truslae

Easilink Community Transport
Company Llmlted by Guarantee
Independent Auditor's Report to the Members of Easilink Community Transport
Year ended 31 March 2024
Oplnlon
We have audited the financial 51alements of Easilink Community Transport (the 'charily'l lor Ihe year
ended 31 March 2024 which comprise the statement ol financial activities (including income and
expenditure accounll, slalemenl ol financial position, slalemenl ol cash flows and the related notes,
including a summary of significant accounting policies. The financial reporting framework that 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 ol Ireland
(United Kingdom Generally Accepted Accounting Praclicel.
In our opnion the financial statements-
give a true and lair view of the slate ol the charily's affairs as at 31 March 2024 and of ils
incoming resources and appli¢alion ol resources, including ils income and expenéilure, lor the
year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepied
Accounting Practice.
have been wepared in accordan￿ wilh the requirements of the Companies Act 2006.
Ba818 for oplnlon
We conducted our audit in accordance with Inlernalional Standards on Auditing IUKI I ISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities lor Ihe audit ol lh8 financial slalemenls section ol our report. We are inéependenl of
the Charity in accordance with the ethical requirements Ihal are relevanl to our audit ol the financial
statements in Ihe UK, including the FRC'S Ethical Slandard, and we have lullilled OUT olhar ethical
responsibilities in accordance with these Tequirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis lor our opinion.
Concluslons relallng to golng concern
In auditing the financial slalernents, we have concluded Ihal Ihe Iruslees, use of the going concern
basis ol accounting in the preparation ol the financial slalernents is appropriate.
Based on the work we have performed, we have not idenlilied any material uncertainties relating io
events or Conditions Ihat, individually or collectively. may casl significant doubl on the charity's abilily
to continue as a going concern for a period of at least twelve rnonth5 from when the linancial
slalements are aulhorised lor issue.
Our responsibilities and the responsibilities ol the trustees with r8specl lo going concern are d8scribed
in the relevant seGtions of this r8POrt.

Easilink Community Transport
Company Limited by Guarantee
Independent Audltor's Report to the Members of Easllink Community Transport
(conlinued)
Year ended 31 March 2024
Other Inlormatlon
The other information comprises the inlormalion included in the annual report, other than th& financial
slalemenls and our auditor's report thereon. The trustees are responsible lor the other information.
Our opinion on the financial slalemenls does nol cover the other information and. except lo the extent
otherwise explicitly slated in our report, we do not express any form ol assurance conclusion Ihereon.
In connection with our atsdil ol the financial stalements, our responsibility is lo read the other
information and, in doing so, consider whether the other information is materially inconsislent wilh the
financial statements or our knowledge obtained in the audit or otherwise appears lo be materially
misstated. If we identity such material inconsislencies or apparent material mi5Stalemenls, we are
required lo determine whethèr there is a malerial rnisstalemenl in the financial slalements or a
material misstalefflenl ol the other information. 11, based on the work we have perlormed, we conclude
that there is a material misslalement ol this other information, we are required lo report that fact.
We have nolhin91o report in this regard.
Oplnlon8 on other matters pres¢rlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course ol the audit:
the inlormalion given in the trustees, report for the financial year lor which Ihe financial
stalernenls are prepared is consislenl wilh the financial slalemenls: and
the trustees. report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are requlred to report by exceptlon
In thè light ol the knowledge and understanding ol the charity and ils environment obtained in the
course ol the audit, we have not identified material misslalements in the Iruslees. report.
We have nothing lo report in respect of the following matters in relation to which the Companies Act
2006 requires us lo reporl lo you il. in our opinion=
adequate accounting records have nol been kepi, or returns adequate IOT our audit have not
been received from branches not visiled by us., or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of Irusle8s' remuneration specified by law are not made,. or
we have nol received all Ihe intomialion and explanations we require lor our audit; or
Ihe trustees were nol enlilled lo prepare the financial statements in accordance wilh the small
ompanies regime and lake advanlage of the small companies. exemptions in preparing the
directors, report and Iroffl the requirement to prepare a slrategiG report.

Easilink Community Transport
Company Limited by Guarantee
Independent Audltor's Report to the Members of Easilink Community Transport
Icontlnu8d)
Year ended 31 March 2024
Re8ponslbilitles ol trustees
As explained more lully in Ihe Iruslees, responsibilities statemenl, the Iruslees (who are also the
directors for the purposes ol company lawl are responsible for the preparation ol the financial
slalemenls and lor being salislied that they give a true and fair view, and lor such internal conlToI as
the Irustees determin8 is necessary 10 enable Ihe preparation ol financial slalements thal are Iree
from material misstalemenl, whether due lo fraud or error.
In preparing the financial slalements, the trustees are r8sponsible IOT assessing the charity's ability lo
continue as a going concern. di5cIosing. as applicable, mallers related to going concern and using 1he
going concern basis of accounling unless the Iru51ees either intend lo liquidale the charity or to cease
operations, or have no iealislic alternative bul lo do so.
Audltor's responslbllltles lor the audll of Ihe flnanclal statements
Our objectives are to obtain reasonable assurance about whether the financial statemen15 ag a whole
are free from material misslalemenl, whether due lo fraud or error, and to issue an audilor's report that
includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee Ihal
an audit conducted in accordance with ISAS (UK) will always delecl a material misslalement when it
exists. Misslalemenls can arisè Irom fraud or error and are considered rnalerial il, individually or in the
aggregate, they could reasonably be expected lo Influence the econornic decisions ol users taken on
the basis ol these financial statèments.
Irregularities, including Iraud. are instances of non-compliance with laws and regulations. Wè design
procedures in line with our responsibilities. outlined above, lo delect material mi5s1alemenls in respect
ol irregularities, including fraud. The exlenl lo which our procedures are Capable ol detecting
irregularities, including fraud 15 detailed below:
Extenl to whlch the audll wa8 consldered capable of detectlng Irregularltles, Includlng fraud.
We idenlily and assess the risks ol material misslalement ol the financial slatem8nls, whether due lo
fraud or error, and then design and pertorm audit procedures responsive lo those risks, including
obtaining audit evidence that is sullicienl and appropriate to provide a basis lor our opinion. In
idenlilying and assessing risks ol material misslalemènt in respect irregularities, including Iraud and
non compliance with laws and regulations. we considered the following.. -the ability ol managemenl lo
lo lo override controls -the nature of the industry and sector, together with the performance ol the
entily.lhe use of estimates and judgements in the preparation of financial slalements
As a result of the above we have considered the opportunities that may exist wiihin the entity lor fraud
and identified the greate51 potential for fraud to be management override of conlrols. In common with
all audits under ISAS IUKlwe are required lo perform specrfic procedur8S to respond lo Ihe risk ol
rnanagement override.
In response lo the above potential ri5k5 we have responded by:
-we review minutes ol meeting5 for reference lo any breaches in laws and regulations and past
inslan¢es ol fraud -we discuss risk ol fraud al the audit team meeting, including fraud relating io
revenue recognition. related parties, and management override and financial slalemenls disclosures
-we discuss with management as to how they arxess, identify and respond lo Iraud risk within Ihe
company.

Easilink Community Transport
Company Limited by Guarantee
Independent Auditor's Report to the Members of Easilink Community Transport
Iconlinuedj
Year ended 31 March 2024
As part ol an audit in accordance with ISAS {UK). we exercise professional judgment and maintain
professional scepiicism throughout the audit. We also:
Identify and assess Ihe risks of material misslalemenl of the financial slatemenls, whether due lo
fraud or error. design and pèrform audit procedures responsive to Ihose risks, and obtain audit
evidence that is sumicient and appropriate lo provide a basis lor our opinion. The risk ol nol
detecting a material misstaiemeni resuliing from fraud is higher than lor one resuliing from error,
as fraud may involve collusion, lorgery, intentional omissions, misr8presenlalions, or the override
ol internal control.
Obtain an understanding ol internal control relevant lo the audit in order to design audit
procedLJres that are appropriate in the ¢ircumslances, bul not lor Ihe purpose ol expressing an
opinion on the elfecliveness of the internal control.
Evaluate the approprialen8ss ol accounting policies vsed and the reasonableness ol accounting
estirnate5 and related disclosures made by the Iruslees.
Conclude on Ihe appropriateness of the trustees, use ol the going concern basis ol a¢¢ounling
and, based on the audit evidence obtained, whelher a material uncertainty exists related lo
events or conditions that may cast signilicanl doubl on the charity's ability lo continue as a going
concern, 11 we conclude Ihal a material uncertainly exists, we are required lo draw allenlion in
our auditor's report lo the relaled disclosures in the financial slalemenls or, il such disclosures
are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained
up lo the dale ol our auditor's report. However, lulure events or conditions may cause the charity
lo cease lo continue as a going concern.
Evaluate the overall presentation, structure and content ol the financial stalemenls, including the
disclosures, and whether the financial slatemenls represent the underlying transactions and
events in a manner that achieves fair pr8senlalion.

Easilink Community Transport
Company Llmited by Guarantee
Independent Audltor's Report to Ihe Members of Easlllnk Community Transport
(contlnuedj
Year ended 31 March 2024
We communicatè with those Charged with governance regarding, among other matters, the planned
scope and liming ol the audit and significant audil findings, including any significant deficiencies in
internal control Ihal we idenlily during our audil.
Use ol our report
This report is made solely to the charity's members, as a body. in a¢¢ordance with Chapter 3 01 Part
16 ol the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the
charity's members those rnatters we are required lo stale lo them in an auditor's report and lor no
other purpose. To the lullesl exlenl permilled 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, IOT this report,
or lor the opinions we have lormed.
on (Senior Stalulory Auditor)
and on behalf ol
SP Mccaffrey & Co
Chartered accountants & slatutory auditor
50 Camp5ie Road
Omagh
Co Tyrone
BT79 OAG
25 June 2024
10

Easilink Community Transport
Company Llmiied by Guaraniee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Dll
Restricted
funds
2023
Other
Restricted
funds Total lunds Total funds
Unreslricled
funds
Nol•
Incorne and endowments
Donation5 and legacies
Charitable activities
Investment income
320
219,960
5,542
370,880
33.364
927.238
5,128
1,298,438
258.452
5.542
556,701
175,821
2,595
Total Income
225,822
404.244
932,366
1.562.432
737,117
Expendlturo
Expenditure on raising lunds:
Costs ol raising
donations and legacies
Expenditure on chaiilable
aclivilies
100,271
217.707
889,656
1,207,633
432,024
69,454
186,537
42,710
298,702
299,812
Total expendlture
169,725
404,244
932,366
1,506.335
731,836
Nel Income and net
movement In lunds
56.097
56,097
5,281
Reconclllatlon ol funds
Tclal funds brought lorward
as previously reported
Prior year adjuslmenl
IEle¢tri¢ bus)
Total funds brought forward
as reslaled
446,990
446,990
441,709
(57,390)
157,3901
157,3901
446.990
(57,390)
(57.390)
389,600
384,319
Total fund8 ¢8rrled forward
503,087
445,697
389,600
The slalemenl ol financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The nolos on pages 14 to 24 form part of Ihese Ilnancial stalemenl$.
11

Easilink Community Transport
Company Limited by Guarantee
Statement of Flnanclal Position
31 March 2024
2024
2023
Nole
Flxed assets
Tangible fixed assets
12
518.570
217,494
Current assets
Debtors
Cash at bank and in hand
13
176,634
756,278
56,677
367,836
932,912
424,513
Credltors: amounts falllng due wllhln one year
Trade creditors
Other creditors including taxation and social security
137,140
443.511
39,777
78,982
14
580.651
118,759
Net current as8et8
352.261
305,754
Total assets lass current Ilabllltle8
870,831
523,248
Credltorg: amountg lalllng due after more than one year
Other creditors including laxalion and social security
15
11.651
31,500
Accru818 and deferred Income
413,483
102,148
Nel assets
445,697
389,600
Funds of the charlty
Restricted funds
Unrestricted funds
{57,3901
503,087
157,3901
446,990
Total ¢harlty funds
445,697
389,600
These financial statements have been prepared in accordance with the provision5 applicable lo
companies subject lo the small companies, regime.
These financial statements were approved by the board ol Iruslees and aulhorised lor issue on 25
June 2024, and are signed on behalf ol Ihe board by..
Mr Daniel O Hagan
Trustee
Mr George Kerr M.B.E.
Trustee
The notes on pages 14 10 24 fonn part of these flnanclal statement&
12

Easilink Community Transport
Company Limlted by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from oper8tlng actlvitles
Nel income
56,097
5,281
Adjustments lor..
Depreciation of tangible fixed assets
Amortisation of intangible assets
Other inl8r8sI receivable and similar incom8
Interest payable and similar chaiges
130,655
(120,3961
(5,5421
6,426
61,956
134,0501
12,5951
3,390
Changes in."
Trade and other debtors
Trade and other creditors
1119,957)
894,272
18,399
1,439
Cash generated from operations
841,555
51,820
Inler8sI paid
Interest received
16,4281
5,542
13,390}
2,595
Net cash from operating activities
840,671
51,025
Cagh flow3 from Investlng acllvltle8
Purchase ol tangible assets
Proceeds from sale of tangible assets
Net cash used in investing activities
1431,731)
{68,130)
12,979
{55,151)
1431,731}
Ca8h flow8 trom Ilnanclng actlvltles
Payments ol finance lease liabilities
Net cash (used in)Ifrom financing activities
(20,498)
120,498)
26,971
26,971
Net Increase In c88h and cash equlvalenls
Cash and cash equlvalents al beglnnlng of year
Cash and cash equlvalents al end ol year
388,442
367,836
756,278
22,845
344,991
367,836
The notes on pages 1410 24 fomi part of these flnancial statements.
13

Easilink Community Transport
Company Limited by Guarantee
Notes to the Flnanclal Statements
Year ended 31 March 2024
General Informallon
The charity is a ptsblic benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address ol the registered oflice
is Unit 12 Slrabane Enterprise Agency, Orchard Road Induslrial Eslale, Slrabane, Co Tyrone.
BT82 9FR.
Statement of compllance
These financial slalements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic ol Ireland,, the Slalemenl ol
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Aeporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 102)) and thè Companies Act 2006.
Accountlng pollcle8
Basls of prep8ratlon
The financial slalements have been prepared on the historical cosl basis, as modified by the
revaluation ol certain financial assets and liabilities and inveslrneni properties measured al lair
value through income or expenditure.
The financial slalements afe prepared in stèrling, which is the functional Currency ol the entity.
Golng con¢ern
There are no material uncertainties about the charity's ability lo continue.
Judgements and key sources of estlmatlon uncert8lnty
Estimates and judgements are continually evaluated and are based on historical experience and
other laclors, including expectations ol future events ihal are believed lo be reasonable under
the circurnslances.
Fund accountlng
Unrestri¢ted funds are available lor us8 at the discretion of Ihe trustees lo further any of the
charity's purposes.
Designated funds are unreslrict8d funds earmarked by the irusl88s for particular lulure project or
commilmenl.
Restricted funds are subjected lo reslri¢lions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one ol two sub-classes.. re5tricled incorne funds or
endowrnenl funds.
14

Easilink Community Transport
Company Llmiied by Guarantee
Notes to the Financial Statements (eoniinu￿)
Year ended 31 March 2024
Accountlng pollcles (¢¢Mtlnued)
Incomlng resources
All incoming resources are included in the slatemenl ol financial activities when enliilemenl has
passed lo the charity., il is probable that Ihe economic benelils associated with the transaction
will flow lo the charity and the amount can be reliably measured. The following specilic policies
are applied lo particular calegories of income-
income from donations or grants is recognised when there is evidence ol enlillernenl 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 al the lair value ol the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or thè estimalod resale value. Donated lacililies and services are recogni5ed in the
accounts when received il the value can be reliably measured. No amounts are included lor
the contribution ol general volunteers.
income from contracts for the supply of services is re¢ognised with the d81ivery ol the
contracted seTvi¢e. This 15 classified as unrestricted funds unless there is a conlraclual
requirement lor il lo be spent on a particular purpose and returned if unspent, in which case
il may be regarded as restricted.
Resouices expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expendilure includes any
VAT which cannot be fully recovered, and is classified under headings ol the slalement of
linancial activities lo which it relates:
expenditure on raising funds includes the costs of all fundraising activities. events,
non-charitable trading activilies, and the sale ol donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims lor the benelil of ils beneficiaries, including those
support costs and costs relating lo the governance ol the charity apportioned to charitable
aclivilies.
olher expendilure includes all expenditure Ihal is neither relaled to raising lunds lor the
charily nor part ol its expenditure on charilable aclivilies.
All costs are allocated to expenditure calegories reflecting the use ol the resource. Direct costs
attributable lo a single activity are allocated direcily to that activity. Shared costs are apportioned
between the a¢livilies they ¢ontribute to on a reasonable, justifiable and consislenl basis.
Operating leases
Lease payments are reGognised as an expense over the lease term on a slraighl-line basis. The
aggregale benefil of lease incentives is recognised as a reduction to expense ovef the lease
term, on a slraighl-line basis.
15

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financlal Statements (continued)
Year ended 31 March 2024
Accountlng pollcles {¢fyillnu•LI)
Intanglble asgets
Intangible assets are initially recorded at cost. and are subsequenlly slated al cost less any
accumulated arnorlisalion and impairment losses. Any intangible assels carried al revalued
amounts, are recorded al ihe lair value at the dale ol revaluation, as determined by reference lo
an activ8 market. less any subsequent accumulated amortisalion and sybsequenl accumulated
impairmenl losses.
Intangible assets acquired as part ol a business combination are only recognised sèparately from
goodwill when they arise from Gonlraclual or other legal rights, are separable. the expected lulure
economic benefits are probable and the cost or value can be measured reliably.
Research and development
Research expenditure is written off in the p8riod in which il is incurred.
Development expendilufe incurred is capilalised as an intangible asset only wh8n all ol the
following criteria are met:
11 is technically feasible lo complete the intangible assel so that il will be available lor use or
sale:
There is the inlenlion lo complete Ihe intangible asset and use or sell il.,
Ther8 IS the ability lo use or sell the intangible asset,.
The use or sale ol Ihe intangible asset will generate probab18 future economic benelilS-,
There are adequate technical, linanGial anij other resources available lo complete the
development and to use or sell the intangible asset- an
The expenditure allributable lo the intangible asset during Its development can be
measured reliably.
Expenditure that does not meet the above criteria is expensed as incurred.
Tanglble a88ets
Tangible assets are initially recorded al cosl, and Subsequently slated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded al the fair value at the date ol revaluation less any subsequent
accumulated depreciation and subsequenl accumulated impairment losses.
An increase in the carrying amount ol an asset as a result of a revalualion, is recognised in other
recognised gain5 and losses, unless it reverses a charge lor impairment Ihai ha5 previously been
recognised as expenditure within the statement ol linancial aclivilies. A decrease in the carrying
amount ol an assel as a result of revalualion, is recognised in olher recognised gains and losses,
except lo which it offsets any previous revaluation gain, in which case the loss is shown wilhin
other recognised gains and losses on the statement ol financial aclivilies.
16

Easilink Community Transport
Company Llmited by Guarantee
Notes to the Financlal Statements (eontlnued)
Year ended 31 March 2024
Accountlng policles (conHnu•d)
Depreclatlon
Depreciation is calculated so as to write off the cost or valuation ol an asset, less ils residual
value, over the useful economic life ol that asset as follows:
Fixtures and fittings
Motor vehicles
33Yo reducing balance
20Yo reducing balance
Impalrment of flxed assets
A review lor indicators of impairment is carried out al each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds Ihe
recoverable amount, the asset is impaired accordingly. Prior impairmenls are also reviewed for
possible reversal al each reporting date.
For Ihe purpose5 01 impairment testing, when il is not possible lo eslirnale the recoverable
amount ol an individual asset, an estimate 15 made ol the recoverable amount ol the
cash-generaling unil lo which the as5el belongs. The cash-generaling unil is the srnallesl
idenliliable group ol assets that includes the assel and generates cash inflows that largely
independenl ol the cash inflows from other assets or groups ol ass&ls.
For impairment le51ing of goodwill, the goodwill acquired in a business combination is, from Ihe
acquisition dale, allocated lo each of the cash-generaling uni15 that are expected lo benefit from
the synergies of the combinalion. irrespective ol whelhef other assets or liabilities ol the charity
are assigned lo those units.
Flnance leases and hlre purchase contracts
Assets held under finance leases and hire purchase conlracls are Tecognised in the statem8nl ol
financial position as assets and liabilities at the lower of the lair value ol thè assets and the
present value ol Ihe minimum lease payments, which is determined al the inception of the lease
term. Any initial direcl costs ol the lease are added to the amount recognised as an asset.
Lease payments are apportioned between ihe finance charges and reduction of the oulslanding
lease liability using the elleclive interest method. Finance charges are allocated to each period
so as 10 produce a conslanl rate ol interest on the remaining balance ol the liability.
Government grants
Government grants are recognised at the fair value ol the asset received or receivable. Grants
are not recognised until there is reasonable assurance that the charity will comply with the
conditions attaching to them and Ihe grants will be received.
Where the grant does nol impose sp8cilied lulure performance-related conditions on Ihe
recipient, il is recognis8d in income when the grant proceeds are received or receivable. Where
the grant does impose specified future performance-relaled conditions on the recipient, il is
recognised in income only when the performance-relaled Gondilions have been rnel, Where
grants received are prior to salisfying the revenue recognition criteria, they are recognised as a
17

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
Accountlng pollcles {continuedJ
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party lo the
contractual provisions ol the instrument.
Basic financial inslrumenls are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabililies are subsequently measured al the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where inveslmenls in shares are publicly traded or their fair value can othe￿iSe be measured
reliably, the investment is subsequently measured at fair value with changes in lair value
recognised in income and expendilure. All other such inv8slments are subsequently rneasured al
osl less impairment.
Other financial inslrumenls. including derivatives, are initially recognised al lair value, unless
paymenl for an assel is deferred beyond normal business terms or financed al a rate ol inleresl
that is not a markel rate, in which case the asset is measured al Ihe present value ol lh8 future
payments discounted at a market rale ol interest lor a similar debt instrument.
Other financial instruments ar8 subsequently measured al lair value, wilh any changes
recognised in the stalernenl ol financial activities, with the exception ol hedging instruments in a
designated hedging relationship.
Financial assets that are measured al cost or amortised cost are reviewed lor objective evidence
ol impairment at the end of each reporting date. 11 there is objective evidence ol impairment, an
impairment loss is recognised und&r the appropriale heading in the slalement of financial
activities in which the initial gain was recogni5ed.
For all equity instruments regardless ol significance, ané other linancial asse15 that are
individually signilicanl, these are assessed individually lor impairment. Other financial assets are
either assessed individually or grouped on the basis ol similar credit risk characlerislics.
Any reversals ol impairment are recognised immediately, lo the exlenl that the revèrsal does nol
resuli in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairmenl not previously been recognis8d.
Deflned eontrlbullon plans
Contribulion5 to defined contribution plans are recognised as an expense in Ihe period in which
the related service is provided. Prepaid contributions are recognised as an a55el to the exlent
that the prepayment will lead lo a reduclion in future paymenls or a cash refund.
18

Easilink Community Transport
Company Limited by Guaranlee
Notes to the Financlal Statements (eontlnued)
Year ended 31 March 2024
Accountlng pollcle¥ (¢onlinued)
Def Ined conlrlbutlon plans (contlnu•dJ
When contributions are not expected to be settled wholly within 12 monlhs ol the end ol the
reporting dale in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwirKling ol the discount is recognised as an expense in
the period in which il arises.
Llmlted by guaranlee
Easilink Community Transport is a company Limited By Guarantee and accordingly does not
have a share capital.
Every director of the Company undertakes lo contribute such an amountas may be required, not
exceeding £1 , to the assets ol the charitable Company in Ihe event ol il being wound up while he
or she is a member, or within one year aller he or she c8as8s to be a member.
Donallons and legacle8
Dfl
Reslricled
lunds
Other
Reslricled Total Funds
funds
2024
Unrestricted
Funds
Donatlon8
Donation5
320
320
Grant8
Assisled Rural Transport Scheme
Disability Action Transport Scheme
Grant
Dept lor Infraslruclure.- Rural Transport
Fund Grant
Derry City & Slrabane District Council..
PoliGing & Community Safely
Partnership
Molabilily Foundation Funding
Derry City & Strabane Districl Council-
Volunteer Car Scheme
National Lottery Community Fund:
Rural Links lo Healih and Well-being
Fermanagh & Omagh District CoLJncil
Granl
74,381
74,381
82,842
82,842
296,499
296,499
727,506
727,506
3,200
3,200
103,690
103,690
10,000
927,238
10,000
1,298,438
320
370,880
Dfl
Reslricled
funds
oiher
Restricted Total Funds
funds
2023
Unreslricled
Funds
Oonatlons
Donations
19

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
Donatlons and lega¢le8 f¢onllnu8d)
Other
Restricted Total Funds
funds
2023
Unrestricted
Funds
Reslricled
funds
Grants
Assisted Rural Transport Scheme
Disability Action Transport Scheme
Grant
Depi lor Infraslruclure.. Rural Transport
Fund Grant
Derry Cily & Strabane District Council:
Policing & Community Safety
Partnership
Molabilily Foundation Funding
Derry City & Slrabane District Council:
Volunteer Car Scheme
National Lottery Community Fund..
Rural Links lo Health and Well-being
Fermanagh & Omagh District Council
Grant
67,202
67,202
83,679
83,679
306,723
306,723
6,380
6,380
4,000
4,000
90,717
90,717
373.925
184.778
558,701
Charltable acllvltles
Dfl
Reslricled
funds
Other
Restricted Total Funds
lunds
2024
Unreslricled
Funds
Minibus group hire
Disability Action Transport Scheme
Fare Income
Dial-A-Lili Fare Income
Membership fees
Management lees and contributions to
overheads
Rural Links lo Health and Well-being
Income
Trainino and seminars
Pro¢eed5 from sale of minibuses
Summer trips
119,284
119,284
5,128
5.128
26,372
6,992
26,372
6,992
28.279
28.279
38,447
450
33,500
38,447
450
33,500
219,960
33,364
5,128
258,452
20

Easilink Community Transport
Company Limlted by Guarantee
Notes to the Flnancial Statements {conllnuedJ
Year ended 31 March 2024
Charitable activities (conllnued)
Dfl
Restricted
funds
Oth8r
Restricled Total Funds
lunds
2023
Unrestricted
Funds
Minibus group hire
Disability Action Transport Scheme
Fare Income
Oial-A-Lill Fare In￿rne
Membership lees
Managernenl fees and contributions to
overheads
Rural Links lo Health and Well-being
Income
Training and seminars
Proceeds from salè ol minibuses
Summer trips
103,992
103,992
2,419
2,419
21,954
7,608
21.954
6,986
620
25.665
200
12,980
1,005
25,665
200
12,980
1.005
144,462
28,940
2,419
175,821
Investment Incomo
Unrestricted Total Funds Unreslricled Total Funds
Funds
2024
Funds
2023
Bank interest receivable
5,542
5,542
2,595
2,595
Audltor8 remuneratlon
2024
2023
Fees payable lor the audit ol the financial stalemenls
1,500
1,500
Staff costs
The average head count of employees during the year was 21 12023: 221. The average number
ol full-lime equivalent employee5 during the year is analysed as follows..
2024
No.
2023
No.
Managernent
Adrninislralion
Drivers
13
21
22
No employee received employee benelils ol more than £60,000 during the year12023-. Nill.
21

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
10. Trustee remunerallon and expenses
No rernuneralion or other benefits from employment with the charity or a related entily were
received by the Iruslees.
11. Intanglble assets
Webslte
Cost
At 1 Aprll 2023 and 31 March 2024
Amortlsatlon
At 1 Aprll 2023 and 31 March 2024
Carrylng amount
At 31 March 2024
2,100
2,100
Al 31 March 2023
12. Tanglble Ilxed assets
Fixtures and
liltings
Moloi
vehicles
Total
Cogt
Al 1 April 2023
Additions
Disposals
At 31 March 2024
67.260
529.727
596,987
431,731
431,731
1160,0001 1160,0001
801,458
868,718
67,260
Depreclatlon
At 1 April 2023
Charge lor Ihe year
Disposals
At 31 March 2024
64,563
1 ,350
314,930
379,493
129,305
130,655
1160,0001 1160,0001
284,235
350,148
65,913
Carrylng amount
At 31 March 2024
1,347
517,223
518,570
217,494
Al 31 March 2023
2,697
214,797
13. Debtors
2024
2023
Trade debtors
Other debtors (see below}
156,057
20,577
35,874
20,803
176.634
56,677
22

Easilink Community Transport
Company Limited by Guarantee
Notes to the Financial Statements (conllnu8dJ
Year ended 31 March 2024
13. Debtors (continued)
2024
2023
Other deblors
Assisted Rural Transport Scheme Due
Derry City & Strabane District Council Grants Due
VAT liability
14,250
13,887
4,790
2,126
6,327
20,577
20,803
14. Other credltors Includlng taxatlon and soclal securlty falllng
due wllhln one year
2024
2023
Social security and other laxes
Obligations under finance leases
National Lottery Community Fund Grant not SP8nl
Molabilily Foundation Granl Not Spent
Dormanl Accounts Fund Granl Not Spenl
4,237
19,849
59,385
339.974
20.066
3,741
20,498
54,743
443,511
78,982
15. Other credltor8 In¢ludlng taxallon and $o¢lal securlty falllng
due alter more than one year
2024
2023
Obligations under finance leases
16. Flnance leases and hlre purchase contracts
11,651
31,500
The iolal future minimum lease payrnenls under finance leases and hire purchase conlracls are
as follows=
2024
2023
Not later Ihan 1 year
Later than 1 year and nol later Ihan 5 years
19.849
11,651
20,498
31,500
31,500
51,998
23

Easilink Community Transport
Company Llmited by Guarantee
Notes to the Financial Statements (etmllnued)
Year ended 31 March 2024
17. Deferred Income
2024
2023
Al 1 April 2023
Amount reGeived in year
Amount deferred in year
At 31 Mar¢h 2024
102.148
431,731
1120,3961
413,483
136,198
134,050)
102,148
Deferred Income received during the year was:
2024
2023
Motabilily Foundation Grant lor Easilink minibuses
431,731
18. Government grants
The amounls recognised in the financial statements for government grants are as follows..
2024
2023
Recognised in accruals and deferred income..
Deferred government grants du8 after more than one year
413,483
102,148
19. Analys1$ ol changes In net debl
At
Al 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
Debt due within one year
Debt due after one year
367,836
120,4981
131,5001
315,838
388,442
649
19,849
756.278
119,8491
111,651)
724,778
408,940
20. Related partles
Easilink Enterprises Lld is a related party. The directors of Easilink Enterprises Limiled are Daniel
O Hagan, Angela Hamillon and George Kerr. They are also directors Easilink Community
Transport.
There were no transactions during the year between Easilink Enlerprises Limited and Easilnk
Community Transport. At 31 March 2024 there were no monies owing between Easilink
Enterprises Limited and Easilink Community Transport.
24

Easilink Community Transport
Company Limited by Guarantee
Management Inlormatlon
Year ended 31 March 2024
The lollowlng pages do not form part ol the flnanclal stalements.
25

Easilink Community Transport
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Donatlons and legacles
Donations
Assisted Flural Transport Scherne
Disability Aclion Transport Scheme Grant
Dept lor Infraslruclure.. Rural Transport Fund Grant
Derry City & Slrabane District Council- PoliGing & Comrnunity Salely
Partnership
Motabilily Foundation Funding
Derry City & Strabane District Council.. Volunteer Car Scheme
National Lollery Community Fund: Rural Links lo Health and Well-being
Fermanagh & Omagh District Council Grant
320
74,381
82,842
296,499
67,202
83,679
306,723
6.380
727,506
3,200
103.690
10,000
4,000
90,717
1,298,438
558,701
Charltable a¢llvltle8
Minibus group hire
Disability Action Transport Scheme Fare Income
Dial-A-Lift Far8 Income
Membership lees
Managemeni lees and contributions lo overheads
Rural Links to Health and Well-being Income
Training and seminars
Proceeds from sale ol minibuses
Summer trip5
119,284
5,128
26.372
6,992
28,279
38,447
450
33,500
103,992
2,419
21.954
7,606
25,665
200
12,980
1.005
258,452
175,821
Investment Income
Bank interest receivable
5,542
2,595
Tolal Income
1,562,432
737,117
26

Easilink Community Transport
Company Llmlted by Guarantee
Detailed Statement of Financial Activities (eontlnuod)
Year ended 31 March 2024
2024
2023
Expendlture
Costs of ralslng donatlons and legacies
Drivers wages
Volunteer expenses
Policing and Community Safely Partnesrship expènses
Taxis
Fu81 and vehi¢le expenses
Minibus leasing
Molabilily Foundation Project Costs
229,263
113,704
192.250
86,518
6.513
2.663
142,311
1 ,769
275
136,885
727,506
1.207.633
432,024
Expendlture on charltable actlvllles
Wages and salaries
Pension costs
Off ice equipment leasing costs
Rent
Rates & water
Light & heal
Repair5 & maintenance
Insurance
Slalion8ry and poslage
Computer software coslss
Scheduling software licence fee
Travel and accomodalion expenses
Promotion and advertising
Audit lees
Legal and other professional fees
Rural Links overhead costs
Costs ol Iruslees, meetings
Telephone
Training and conference fees
Amortisalion
Depreciation
Bank lees and interest
Leasing and hire-purchase interest
Hurnan resources consultancy lees
Membership lees
Uniforms
Recruilm8nt costs
Sundries
Bad debts written-olf
ConsullanGy fees
173,014
15.975
1,243
14,712
130
6,606
1,157
4,641
2.618
3.921
9,424
4.962
4,877
1 ,850
833
16,000
2,435
6,341
3,379
(120,3961
130,655
2,135
4,291
2,160
565
1,517
413
1,444
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
134,0501
61,956
2,077
1,313
2,160
940
1,326
2,279
1,800
298,702
5,042
299,812
Total expendlture
1,506,335
731,836
Net income
56,097
5,281
27