Company registration number N1036635 {Nort
Registered Charity N
ern Ireland)
NIC105666
MID ULSTER COMMUNITY SERVICES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

MID ULSTER COMMUNITY SERVICES LIMITED
COMPANY INFORMATION
Directors
F Wood
C Biennan
E Johnson
M McErlean
K McGlone
B Oliphanl
H Suiter
Secretary
F Wood
Company number
N1036635
Registered office
Unrt15
Station Road Industrial Estsle
Magherafell
BT45 SEY
Auditor
David Lyttle + Co Ltd
15 Meeting Street
Magheiafelt
Londonderry
BT45 6BN
Bankers
Danske Bank
14 Broad Street
Magherafelt
Co Londonderry
BT45 6EF
Solicitors
PA Duffy & Co
27 - 29 Broad Street
Magheraflel

MID ULSTER COMMUNITY SERVICES LIMITED
CONTENTS
ge
Directors, report
Directors, responsibilities statement
Independent auditor's report
Statement of financial activities
Balan￿ sheel
Statement of changes in equity
Notes to the financial statements
16
The following pages do not form part of the statutory financial statements
Detailed statement of financial activities
19

MID ULSTER COMMUNITY SERVICES LIMITED
DIRECTORS. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The directors present their annual reporl and financial statements for the year ended 31 March 2023.
structure. governance and management
Mid Ulster Community Services TIA Out & About Community Transport "Oul and About" was first
1999 as a Company Limited by Guarantee No. Nl 36635 governed by its Memorandum and Articles
under Companies (Northern Ireland) Order 1986 on 26th July 1999.
established in
of Association
Directors
The directors who held office during the year and up to the dale of signature of the financial state
follows=
ents were as
F Wood
C Brennan
S Davey
E Johnson
M McErlean
K McGlone
B Oliphanl
H Suiter
(Deceased 25 May 2023)

MID ULSTER COMMUNITY SERVICES LIMITED
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Objective5 and activities
In ensuring that Ihe activities of Out and About provide a public benefit, all out activities are related to
the following charitable objects..
ne or more of
1. To provide relief to the inhabitanls of Northem Ireland so thal people who are disadvantaged b
menlal or physical disability, sickness, poverty, financial hardship or rural isolation have access
transport provided by the local communily where there is a lack of conventional public or private tran
such transport is unsuited to the particular needs of the above beneficiaries by".
cause of age,
to affordable
port or where
a) providing and maintaining non-profit community transport services,. and
bl assisting other community organisations engaged in looking after the needs of beneficiaries such
above can also benefit by accessing the services and vehicles controlled by Mid Ulster Community S
s those listed
rvices.
Achievements and performance
During the reporting period the organisation carried out its operations under the following categories..
1. Dial a Lift {DAL}
2. Out ofArea Transport
3. Group Hire
4. Training
Financial Review
The company meets its day to day running costs via a revenue grant from the Department of Infra
grant is normally made for a 12 month period and guarantees funding for that period. As a resuEt
political instabilily in Northern Ireland and lack of a functioning Assembly, the company have only re
offer from the Department for flinding to 31 July 2023. There has been no offer of funding from t
regarding Ihe rest of the next financial year. This creates a malerial uncertainty over the ability of t
continue as a going concern.
tructure. This
f the ongoing
ived a letter of
e Departmenl
e company to
The Trustees are in constant contact with the Department and have no reason to believe that fund
achieved. In the interim the Trustees have started a process of cost reduclions to ensure that the
continue as a going concern.
ng will nol be
company can
The directors will conduct annual reviews of the appropriate level of unrestricted reserves. The
reseNe is to provide stability for the charity lo ensure that it is able to honour existing contractual
upgrade existing capital equipment, lo cover unforeseen events beyond the company's control and
continue ils operations in Ihe unlikely event of a significant fluclualion in expenditure or income. Th
ongoing programme of capital replacement due to high maintenance and running costs.
urpose of this
obligations, to
lo enable it lo
board has an
The committee aim lo build reseNes to at least 3 months of annual expenditure. to meet financial
This may be achieved by increasing earned income or reducing expenditure. The present level of res
to the charity is £271,932 and this is considered satisfactory.
commitments.
rves available
Auditor
David Lyttle + Co Ltd were appointed as auditor to the company and in accordan￿ with secti
Companies Acl 2006, a resolution proposing that they be re-appointod will be put at a General Meetin
n 485 of the
Statement of disclosure to auditor
So far as each person who was a director at the date of approving this report is aware, there is no
infonnation of which the company's auditor is unaware. Additionally, the directors individually hav
necessary steps that they ought to have taken as directors in order to make themselves aware of al
information and lo establish that the company's auditor is aware of that informalion.
relevant audit
taken a15 the
relevant audit

MID ULSTER COMMUNITY SERVICES LIMITED
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
On behalf of the board
Dire
or
27 June 2023

MID ULSTER COMMUNITY SERVICES LIMITED
DIRECTORS. RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
The directors are responsible for preparing the annual report and the financial slalements in ac
applicable law and regulalions.
rdance with
Company law requires the directors to prepare financial slatements for each financial year. Unde
directors have elected to prepare the financial slatements in accordance wilh United Kingdom Gene
Accounting Practice (United KingdoFn Accounting Slandards and applicable lawl. Under company la
must not approve the financial statements unless they are satisfied that they give a true and fair view
affairs of the company and of the surplus or deficit of the company for that period. In preparing t
statements, the directors are required lo..
that law the
ally Accepted
the directors
f the state of
ese financial
select suitable accounting policies and then apply them consistently.,
make judgements and accounting eslimales that are reasonable and prudenl.,
prepare Ihe financial statements on the going concern basis unless it is inappropriate to pre
company will continue in business.
ume that the
The directors are responsible for keeping adequate accounting records thal are sufficient to show a
company's transactions and disclose with reasonable accuracy al any time the financial position of
and enable them lo ensure that the financial statements comply with the Companies Act 2006.
responsible for safeguarding the assets of the company and hence for taking reasonable steps for
and detection of fraud and other irregularities.
d explain the
the company
hey are also
e prevention

MID ULSTER COMMUNITY SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MID ULSTER COMMUNITY SERVICES LIMITED
Opinion
We have audited the financial statements of Mid Ulster Community Services Limited (the 'compan
ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, th
changes in equity and notes to the financial statements, including significant accounting policies.
reporting framework that has been applied in their preparation is applicable law and United Kingd
Standards, induding Financial Reporting Standard 102 The Financial R8POrting Standard applicable
Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
') for the year
slalement of
The financial
m Accounting
in the UK and
In our opinion the financial statements..
give a true and fair view of the slate of the company's affairs as al 31 March 2023 and of ils surpl
then ended.,
have been properly prepared in accordance with Uniled Kingdom Generally Accepted Accounting
have been prepared in accordance with the requirements of the Companies Act 2006.
s for the year
Practice., and
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK} IISAS IUK})
law. Our responsibilities under those standards are further described in the Auditor's responsibilities
the financial statements section of our report. We are independent of the company in accordance
requirements that are relevant lo our audit of the financial slatements in the UK, including the
Standard. and we have fulfilled our other ethical responsibilities in accordance with these requireme
that the audit evidence we have obtained is sufficient and appropriale to provide a basis for our opinio
nd applicable
or the audil of
ith the ethical
FRC'S Ethical
We believe
Material uncertainty related to going concern
We draw attention to Note 1.2 in the financial statements, which indicates that the company has n
core funding for the next financial year. As staled in Note 1.2, these events or conditions, along wit
as set forth in Note 1.2, indicate that a material Un￿rtaInty exists that may cast significanl doubt on
ability to continue as a going concern.
t achieved its
other matters
he company's
Our opinion is not modified in respect of this matter.
In auditing the financial statements, we have concluded thal Ihe directors, use of the going co
accounting in the preparation of the financial stalemenls is appropriate. Our responsibilities and the
of the directors with respecl to going concern are described in the relevant sections of this report.
cern basis of
esponsibilities
Other information
The other informalion comprises the information included in the annual report other than the finan
and our auditorfs report thereon. The directors are responsible for the other information contained wi
report. Our opinion on the financial statemerits does not cover the other information and, excep
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion
responsibility is lo read the other information and, in doing so, consider whether the other informati
inconsistent with the financial statements or our knowledge obtained in the course of the audit, or olh
to be materially misstated. If we identify such material inconsistencies or apparent material misstal
required to determine whether this gives rise to a material misslatemenl in the financial stalèmenls
based on the work we have performed, we conclude that Ihere is a material misstatement of this olh
we are required to report that fact.
ial statements
hin the annual
lo the extent
thereon. Our
n is materially
rwise appears
ents, we are
hemselves. If,
r information,
We have nothing to reporl in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the directors, report for the financial year for which the financial
prepared is consistenl with the financial statements., and
the directors, report has been prepared in accordance with applicable legal requirements.
tatemenls are

MID ULSTER COMMUNITY SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MID ULSTER COMMUNITY SERVICES LIMITED
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and ils environmenl obtained in th
audit, we have not identified malerial mi5Statements in the direclors, report.
course of the
We have nothing to report in respect of the following matters in relation to which the Companies Act
us to report to you if, in our opinion..
2006 requires
adequate accounting records have nol been kept, or returns adequate for our audit have not
from branches not visited by us., or
the financial slatements are not in agreement with the accounting reu)rds and retums., or
certain disclosures of directors, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit., or
the directors were not entitled to prepare the financial statements in accordance with the s
regime and take advanla9e of the small companies, exemption in preparing the directors, repo
requirement to prepare a strategic report.
een received
all companies
and from the
Responsibilities of directors
As explained more fully in the directors, responsibilities statement, the directors are responsible for t
of the financial statements and for being satisfied that they give a true and fair view, and for such int
the directors determine is necessary to enable the preparation of financial statements Ihat are fre
misstatement, whether due to fraud or error. In preparing the financial statements. the directors are
assessing the company's ability lo continue as a going concern, disclosing, as applicable, matters r
concern and using the going Con￿rn basis of accounting unless the directors eilher intend to liquidat
or to cease operations, or have no realistic alternalive but to do so.
e preparation
nal control as
from material
sponsible for
lated to going
the company
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whol
material mi5Stalemenl, whether due to fraud or error, and to issue an audilorfs report thal includ
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted
w¥th ISAS IUK) will always detect a material misslalemenl when il exists. Misslatemenls can arise
error and are considered material if, individually or in the aggregate. they could reasonably be expect
the economic decisions of users taken on the basis of these financial stalemenls.
are free from
s our opinion.
in accordance
from fraud or
d to influence
A further description of our responsibilities is available on the Financial Reporting Council's web
www.frc.org.uklauditorsresponsibilities. This descriplion forms part of our auditor's report.
ite at.. https'.11
Use of our report
This report is made solely to the company's members, as a body, in accordance wilh Chapter 3 of
Companies Acl 2006. Our audit work has been undertaken so thal we might slate to the company's
matters we are required lo slate to them in an auditor's report and for no other purpose. To th
permitted by law, we do not accept or assume responsibility to anyone other than the company and
members as a body, for our audit work, for this report. or for the opinions we have formed.
Part 16 of the
embers those
fullest extent
he company's
We are also asked lo confirm that the grant provided by the DFI has been used solely for the pur
and in accordance with the terms and conditions of the grant and can confirm this to be the case.
oses intended

MID ULSTER COMMUNITY SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
MEMBERS OF
ULSTER COMMUNITY SERVICES LIMITED
McGeagh
Senior Statutory Auditor
For and on behalf of David Lyttle + Co Ltd
27 June 2023
Chartered Accountants
Statutory Auditor
15 Meeting Street
Magherafell
Londondery
BT45 6BN

MID ULSTER COMMUNITY SERVICES LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2023
DFI
Other
Unrestricted Restricted Restricted
funds
funds
funds
20
Tot
2022
Total
Incoming resources
Incoming resources from generated funds
100
Incoming resources from charilable activities
65,828
221,450
6,844
294,1
305,060
Transferred to capital grant
12.0051
{2,00
Transferred Ilo)Ifrom deferred income reserve
Total incoming resources
65,828
221,450
4,839
292,11
305,160
Resources expended
Charitable activitie5
Governance costs
59,706
2,156
210,627
10,823
3,412
273.7
12,9
313,613
15,487
Total resources expended
61.863
221,450
3,412
286,7
329,100
Exceptional items:
ProfiU(loss) on sale of langible assets
Electric bus prepayment written off
Electric bus capital grant written off
Coronavirus job retention scheme
2,500
14
{71,762)
71,762
(71,7
71,7
2)
14
6,234
Net incomingl(outgoingl resources
3,966
1,427
115,206)
Transfer from general reseeve
Net movement in funds
3,966
1,427
{15,2061
Total furids brought forward at 1 April 2022
266,541
266.5
281,749
Total funds carried forward at 31 March 2023
270.507
1.427
271.9
266,543
The statement of financial activities has been prepared on Ihe basis that all operations are conlinuing
operations.
There are no recognised gains and losses olher than those passing through the statement of financia
activities.

MID ULSTER COMMUNITY SERVICES LIMITED
BALANCE SHEET
ASAT31 MARCH 2023
2023
22
Notes
Fixed assets
Tangible assets
48,028
67,042
Current assets
Deblors
Cash at bank and in hand
27,771
208,538
107,579
172,045
236,309
279,624
Creditors: amounts falling due within
one year
13,9001
14,9461
Net current assets
232,409
274,678
Total assets less current liabilities
280,437
341,720
Creditors: amounts falling due after
more than one year
10
(8,5031
(75,1791
Net assets
271,934
266,541
Reserves
General reserves
271,934
266,541
Members. funds
271,934
266,541
These financial ststements have been prepared in accordance with the provisions applicable to com
to the small companies regime.
anies subject
The financial statements were approved by the board of directors and authorised for issue on 27 Jun
signed on ils beha5f by..
2023 and are
gg
Director
Company Registration No. N1036635

MID ULSTER COMMUNITY SERVICES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023
Other Income an
reserves expenditur
Total
Balance at 1 April 2021
(22,186)
303.93
281,749
Year ended 31 March 2022:
Loss and lotal comprehensive income for the year
Transfers
115,20
122,18
115,208)
22,186
Balance at 31 March 2022
266,54
266,541
Year ended 31 March 2023:
Profit and total comprehensive income for the year
5,39
5.393
Balance at 31 March 2023
271,93
271,934
10-

MID ULSTER COMMUNITY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Company information
Mid Ulster Community Services Limited is a private company limited by guarantee incorporal
Ireland. The registered Offi￿ is Unit 15, Station Road Industrial Estate, Magherafelt. BT45 5EY.
d in Northe
1.1 Accounting convention
The financial stslements have been prepared in accordance with Accounting and Reportin
Statement of Recommended Praotice applicable lo charities preparing their accounts in accor
Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) effe
2015) - {Charities SORP {FRS 102}), the Financial Reporting Standard applicable in the UK a
Ireland IFRS 1021 and the Companies Act 2006.
by Charities..
ance with the
ve 1 January
d Republic of
Mid Ulster Community Services Ltd meets the definilion of a public benefil entity under FRS 1
liabilities are initially recognised al historical cosl and Iransaction value unless olhemise slaled
accountancy policy notelsl. The financial statements are prepared on a going con￿rn basis.
2. Assets and
n Ihe relevant
1.2 Going concern
The company meets its day to day running costs via a revenue grant from the Department of
This grant is normally made for a 12 month period and guarantees funding for thal period. As
ongoing political instability in Northern Ireland and lack of a functioning Assembly, the comp
received a letter of offer from the Department for funding to 31 July 2023. There has been no
from the Department regarding the rest of the next financial year. This creates a material unce
ability of the company lo continue as a going concern.
Infrastructure.
a result of the
ny have only
ffer of funding
ainty over the
The Trustees are in constant contact with the Department and have no reason to believe that f
be achieved. In the inlerim the Trustees have sought new sour￿$ of funding and started a p
reductions to ensure that the CO￿panY can continue as a going concern.
nding will not
cess of cost
At the lime of approving the financial statement5. the directors have a reasonable expectation t
company has adequate resources lo continue in operational existence for the foreseeable fulur
directors continue to adopt the going concem basis of accounting in preparing the financia5 stat
at Ihe
. Thus the
ments.
1.3 Fund accounting
Unrestricted funds are available for use at the discretion of Ihe direclors in furtherance
objectives of the charity. In addition lo expenditure on transport provision, such funds may be
finance capital investment and working capilal.
f the general
eld in order lo
Restricted funds are subjected to restrictions on their expenditure imposed by the provider of th
fL2nds.
Endowment funds which comprise of unrestricted funds that have been sel aside by Ih
particular purposes. The aim and use of each designated fund is sel out in the notes t
statements.
Directprs for
the financial
1.4 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured at cost or v
depreciation and any impairment losses.
luation. net of
11

MID ULSTER COMMUNITY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continued)
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual va
useful lives on the following bases..
ues over their
Plant and equipment
Fixtures and fittings
Office equipment
Motor vehicles
20°/0 Reducing Balan
20 % straighl Line
20 % Straighl Line
20 % Straight Line
1.5 Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits h
banks, other short-term liquid investments with original maturities of three months or le
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Id at call with
s, and bank
1.6 Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instrumenls, a
'other Financial Inslruments Issues, of FRS 102 to all of its financial instruments.
d Section 12
Financial instruments are recognised in the company's balance sheel when the company bec
the contractual provisions of the instrument.
mes party to
Financial assets and liabilities are offset, with the nel amounls presented in the financial stat
there is a legally enforceable righl lo set off the recognised amounts and there is an intention
net basis or lo realise the assel and settle the liability simultaneously.
ments, when
to settle on a
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
Iransaction price including transaction c0515 and are subsequently carried at amortised
effective inlerest method unless the arrangemenl constilutes a financing Iransaclion, where th
measured al the present value of the future receipts discounted at a market rale of interest. Fi
classified as receivable within one year are not amortised.
measured at
st using the
Iransaclion is
ancial assets
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of t
arrangements entered into. An equity instrument is any conlract Ihat evidences a residual
assets of the company after deducting all of its liabilities.
e contractual
nterest in the
Basic financial liabilities
Basic financial liabilities, ir)cluding creditors, bank loans, loans from fellow group companies
shares that are classified as debt, are initially recDgnised at transaction price unless th
constitutes a financing transaction, where the debt instrument is measured at the present valu
payments discounted al a market rate of inlerest. Financial liabilities classified as payable withi
not amortised.
nd preference
arrangement
of the future
one year are
Debt instruments are subsequently carried at amortised cost, using the effective interest rate m
thod.
Trade creditors are obligation5 to pay for goods or services that have been acquired in the ordi
business from suppliers. Amounts payable are classified as current liabilities if payment is due
or less. If not, they are presented as non-curtent liabilities. Trade creditors are recogni
Iran5action price and subsequently measured at amortised cost using the effedive interest met
ary course of
ithin one year
ed initially at
Changes in the fair value of derivatives that are designated and qualify as fair value hedges ar
profit or loss immediately, together with any changes in the fair value of the hedged assel or I
attribulable to the hedged risk.
recognised in
bility that are
12

MID ULSTER COMMUNITY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continued)
1.7 Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unle
are required to be recognised as part of the cost of stock or fixed assets.
s those costs
The cost of any unused holiday entillement is recognised in the period in which the employee,
received.
services are
Termination benefits are recognised immedialely as an expense when the company is
committed to terminate the employment of an employee or to provide termination benefits.
demonstrably
1.8 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as the
fall due.
1.9 Leases
Leases are classified as finance leases whenever the lemis of the lease transfer substantially a
rewards of ownership to the lessees. All other leases are classified as operating leases.
I the risks and
Assets held under finance leases are recognised as assets at the lower of the assets fair value
inception and the presenl value of the minimum lease payments. The related liability is i
balance sheet as a finance lease obligation. Lease payments are treated as consisling of capit
elements. The interest is charged to profit or loss so as to produce a constant periodic rate of i
remaining balance of the liability.
at the date of
cluded in Ihe
l and inlerest
terest on Ihe
1.10 Government grants
Government grants are recognised at the fair value of the asset received or receivable
reasonable assurance that the grant conditions will be met and the grants will be received.
hen there is
A granl that specifies performance conditions is rewgnised in income when the performan
mel. Where a grant does not specify performance conditions it is recognised in income when
are received or receivable. A grant received before the recognition criteria are salisfied is re
onditions are
the prO￿edS
ognised as a
Judgements and key sources of estimatton uncertainty
In the application of the company's accounting policies, the directors are required lo mak
eslimates and assumptions about the carrying amount of assels and liabilities Ihat are not r
from other sources. The estimates and associated assumptions are based on historical experi
factors that are considered to be relevant. Actual results may differ from these eslimales.
judgements,
dily apparent
nce and other
The estimales and undedying assumptions are reviewed on an ongoing basis. Revisions
estimates are recognised in the period in which the eslimale is revised where the revision a
period, or in the period of the revision and future periods where the revision affects both cu
periods.
to accounting
ècts only that
nt and future
Income
The total turnover of the company for the year has been derived from its principal activty wholl
the Northern Ireland.
undertaken in
13

MID ULSTER COMMUNITY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Operating surplusl{defi¢iti
2023
2022
Operating 5urplusl(deficitl for the year is stated after chargingllcrediting)..
Government grants
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
16,234)
28,109
12,500)
21,019
Employees
The average monthly number of persons (including directors) employed by the company during
he year was:
2023
Number
2022
Number
Total
Their aggregate remuneration comprised..
2023
2022
Wages and salaries
Social security Costs
Pension costs
157,738
8,366
5,781
184,557
7,247
6,430
171,885
198,234
Interest receivable and similar income
2023
2022
Interest income
Interest on bank deposils
100
2023
2022
Investment income includes the following:
Interest on financial assets not measured at fair value through surplus or deficit
100
14-

MID ULSTER COMMUNITY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Tangible fixed assets
Plant and Fixtures and
equipment
fittings
Office
equipment
Moto
vehicle
Total
Cost
At 1 April 2022
Additions
11,546
15,675
8,907
2,005
268,56
304,693
2,005
At 31 March 2023
11,546
15,675
10,912
268,56
306,698
Depreciation and impairment
Al 1 April 2022
Depreciation charged in the year
5,155
652
6,175
2,279
5,663
1.849
220,65
16,23
237,651
21,019
At 31 March 2023
5,807
8,454
7,512
236,89
258,670
Carrying amount
At 31 March 2023
5,739
7,221
3,400
31,66
48.028
At 31 March 2022
6,391
9,500
3,244
47,90
67,042
Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
3,680
19,794
4,299
3,292
28,662
75,625
27,773
107,579
Creditors: amounts falling due within one year
2023
2022
Payments received on account
Trade creditors
Accruals and deferred income
902
2,844
1.200
2,640
1,260
3,900
4,946
10 Creditors: amounts falling due after moTe than one year
2023
2022
Notes
Government grants
8.503
75,179
15

MID ULSTER COMMUNITY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11 Retirement benefit scheme5
2023
2022
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
5,781
6,430
The company operates a defined contribution pension scheme for all qualifying employees. Th
scheme are held separately from those of the company in an independently administered fund.
assets of the
12 Charitable status
Mid Ulster Communily Services Ltd is a company limited by guarantee which has charitabl
Company is registered with the Nl Charity Commission under registered charity number NIC 10
status. The
666.
13 Related party transactions
No directors, received any remuneration during the year. One director received travel expense
£297.
amounting to
14 Exceptional item5
In the financial statements for the year ended 31 March 2022 Mid Ulster Comtnunity Se
committed to the purchase of a new Electric bus. A deposit and first payment on account amou
of £71.762 had been included within the prepayment figure of the 2022 financial statements.
financial year the supplier of the electric bus has gone into liquidation and there is no indication
paid by Mid Ulster Community Services will be recoverable. For this reason the financial state
show exceptional items for the writing off of the prepayment and the associated capital grant.
ices Ltd had
nting to a total
In the current
that the funds
enls for 2023
16-

MID ULSTER COMMUNITY SERVICES LIMITED
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023

MID ULSTER COMMUNITY SERVICES LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2023
DFI
Other
Unrestricted Restricted Restricted
Funds
Funds
Funds
Total
2023
Total
2022
Incoming resources
Investment income
Bank interest
100
Total incoming resources from generated
funds
100
Incoming resources from charitable
activities
Income from Membershiplmini Bus Hire
Assisted Rural Travel Scheme
Dial a Lift Fare Income
Income from Training
Income from Meals within Wheels
Donations
Mid Ulster District Council
Rural Transport Funding
Rural Transport Fundng Covid Granl
Halifax Foundation Nl
64,018
64,018
51,361
24,784
1.800
41,632
53,010
17,935
1,550
16,898
590
2,500
145.304
25,641
51.361
24,784
1.800
2.500
2,500
145,304
145,304
4,344
4,344
Total incoming resources from charitable
activities
65,828
221,450
6,844
294.121
305,060
Transferred to capital grant
{2,0051 {2,005
Total incoming resources
65,828
221,450
4,839
292,116
305,160
17-

MID ULSTER COMMUNITY SERVICES LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
DFI
Other
Unrestricted Restricted RestTiCted
Funds
Funds
Funds
Total
2023
Total
2022
Resources expended
Charitable activities
Direct costs
Purchases
Ready Meals
MIDAS Training Expenses
Wages and salaries
Social security costs
Staff training
Stsff pension costs
Packaging and labelling costs
Light and heat
Insurance
Motor expenses
Volunteer expenses
Bad and doubtFul debts
Advertising
Telephone
Proteclive clothing
Gifts
Amortisation of capital grant
Depreciation
1,213
12,234
990
184.557
7,247
1,999
6,430
71
3,286
1,477
48.765
3,381
62
713
3,787
853
2,410
1971}
28,109
742
379
9,464
502
1668}
347
742
379
157,738
8,366
1,743
5,781
148,274
7,864
1,499
5.434
912
241
2,172
1,552
11,103
3,611
2,413
1,725
56,283
4,013
(88)
172
42.680
401
2,500
1881
464
2.851
3,315
235
235
3,081
21,019
3,081
16.185
4,834
Total direct Gosts
59,706
203,627
3.412
266,745
306,613
Support costs
Rent
7,000
7,000
7,000
Total support costs
7,000
7,000
7,000
Total charitable activities
59,706
210.627
3,412
273.745
313,613
18-

MID ULSTER COMMUNITY SERVICES LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
DFI
Other
Unrestricted Restricted Restricted
Funds
Funds
Funds
Total
2023
Total
2022
Governance costs
Cleaning
Property repairs and maintenance
Subscriptions
Legal and professional fees
Consultancy
Audit fees
Bank charges
Printing, postage and slationary
Sundry expenses
Protective clolhing l uniform
Refreshments
61
99
348
794
150
161
24
175
553
615
99
348
617
369
3,453
1,800
1,625
254
4,439
1,568
1,182
180
2,659
1,350
1.449
220
3,453
1.500
1,610
244
1,755
2.796
180
380
1,579
2.516
155
280
25
38
342
Total governance costs
2,156
10.823
12,980
15.487
Total resources expended
61,863
221,450
3,412
286,725
329,100
Exceptional items:
Coronavirus job retention scheme
Electric bus prepayment written off
Electric bus capital grant written off
ProfiU{loss) on sale of tsngible assets
6.234
171,7621
71,762
{71.76
71,76
2,500
Net incomingl{outgoing) resources
3,966
1,427
5,391
(15,2061
19-