Annual Report
2021 to 2022
Charity Number 1002805

LUTON SHOPMOBILITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Registered Charity Number: 1002805
Miller & Co.
Statutory Auditors
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
LU4 8FE

LUTON SHOPMOBILITY
FINANCIAL STATEMENTS
for the year ended 31 March 2022
CONTENTS
Page
Trustees, Annual Report
Auditors, Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Accounts

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2022
Reference and administrative details
Status..
Unincorporated association established on 23 July 1990 and formalised by
a constitution dated 13 February 1991 and amended on 23 June 1999, 9
October 2003 and 11 April 2017 and registered as a charity on 9 May
1991.
Charity number..
1002805
Principal address=
Clo Mall Management Office
Unit 37, The Mall
Luton, Beds. LU12LJ
Trustees:
R Greening (Chairl
S Kighlley
{Treasurerl (Resigned 26 November 20211
S Bolton
(Vice chairl {Resigned 9 February 20221
L Meyer
{Appoint8d 9 February 20221
C Beck
C Mallia
C Warren
(Secratary}
(Vice chair}
Charity managar.
J Harris
(Redundant 26 November 2021)
Bankers:
CAF Bank Limited
PO Box 289
West Malling
Kent
ME19 4TA
Auditors..
Miller & Co.
Statutory Auditors
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
LU4 8FE
Place of business:
Level 3, Market Car Park
The Mall. Luton
LU12LJ

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2022
The Trustees present their report and the audited financial statements of the charity for the year ended
31 March 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice
(SORPI "Accounting and Reporting by Charities" in preparing the annual report and financial statements
of the charity.
The Financial Statements have been prepared in accordan￿ with the accounting policies set out in the
notes lo the accounts and comply with the Charity's governing document, the Charities Act 2011 and
Accounting and Reporting by Charities= Statement of Recommended Practice applicable to Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland published in October 2019.
structure. governance and management
The charity is an unincorporated association governed by 8 constitution. The trustees are responsible
for the administration of the charity. Trustees ar8 elected or re-elected al Annual General Meetings. Th&
charity's Structure is that of a gen8ral committee and the trustees meet on a regular basis.
The day to day running of the charity used to be delegated to the charity rnanager, an employee of the
charity who reported to the general committee. However, following the closure on 26 November 2021
the day-to-day running is now managed by the trustees with help from the volunteers. The trustees have
assessed the major risks to which the charity is exposed, in particular those related to the financ8s of the
charity and are satisfied that systems are in place to reduce the exposure ta these risks.
Objectives and activities
The objective of the charity is to relieve persons with limited mobility in Luton and district by providing
facilities in particular wheelchairs and similar equipment with the object of improving their mobility and
conditions of life.
The service operates from The Mall and loans wheelchairs and scooters on an hourly basis, for a small
fee. so that limited mobility people can enjoy the town centre and its amenities in comfort.
A group of volunteers assist with the ongoing, day to day operation of the charity and their help is vital to
the continued smooth running of the charity.
Achievements and performance
During the year 47 new users registered with Luton Shopmobility. The mobility equipment was used 564
(2021.. 3661 times in the year by members and non-members.
Financial Review
During the year the charity feceived unrestricted income from donations of £34,973 12021 £39.2011
including donated services of £18,667 (2021 £28,000), membership and wheelchair and scooter hire
fees of £2,391 {2021 £1,562), government grants of £5,944 12021 £29,994) and all other income of
£8,812 (2021 £4,824). Restricted grants of £nil (2021 £5,060) were also received. After expenses of
£74,322 (2021 £85,984) there was a net deficit of £22,202 12021 deficit £5,343) on the total funds.
Before transfers, there was a deficit on unrestricted funds of £20,492 and a deficit on restricted funds of
£1,710 in the year. At the year end the charity had cash al bank of £13,666, fixed assets of £3,393 and
total accumulated reserves of £16,490.
The free reseNes at the year-end are £5,347. Reserves aro held to help ensure the continuation of
services. Tha level of reserves is monitored and reviewed at regular intervals by the finance committee.

LUTON SHOPMO8ILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2022
The Trustees are thanlrful for the support given by The Mall Luton in the year.
The attached accounts show the currant slat8 of the finances of the charity. The reduced demand for
services, following many months of Covid-19 lockdown closures, and the difficully in obtaining funding
had an adverse impact on the last couple of yearfs results and the situation continued during this year
end. Following a review of the financial position of the charity when preparing the 30 June 2021 financial
statements, the trustees concluded that the only option was lo cease trading, which took effect on 26
November 2021. This was hoped lo be a temporary measure and that conditions and funding would
enable Luton Shopmobility to re-open in the future. As Ihe charity ceased trading the 2021 financial
statements were prepared on a basis olher than going Goncern basis. Since April 2022 Luton
Shopmobility re-opéned on a trial basis on Mondays run by volunteers and with funding support from
The Mall Luton. This went woll and fram 31 October 2022 they have been open on Wednesdays loo.
The revenue from scooter hires, the generous financial support from The Mall Luton and the willingness
of the volunteers means that in assessing the financial position for a period of at least 12 months from
tho approval of these financial statements, Luton Shopmobility is a going concern and thes8 accounts
have therefore been prepared on this basis.
Future Plans
The truste6s and volunteers are determined and committed to ensuring Luton Shopmobility continues
serving the needs of the people of Luton.
Public Benefit
The trustees have compliod with their duly to have regard to guidance on PLtblic benafit published by the
Charity Commission.
Trustees. Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial stataments in
accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally
Accepted Accounting Practice). Under the Charities Act 2011, the trustees ara required to prepare
financial statements for aach financial year which give a true and fair view of Ihe state of affairs of th8
charity and of the incoming resources and application of resources of the charity for that period. In
preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistenlly-,
observe the methods and principles in the Charities SORP 2019 (FRS 102).,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the Gharity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008
and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity
and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
On behalf f the board of trustees
Greening
Chairman
5 January 2023

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
Opinion
We have audited tre financial statement5 of Luton Shopmobility (tho '¢harity'l for the year ended 31
March 2022 which comprise the Sialement of Financial Activiti88, the Balan￿ Sheet and the relatad
notes. The finanial rgporting frarnework that has been appli8d In their preparation applicab16 law and
United Kingdom Accounting Standards, including Financial ReFX)rting Standard 102 'The Financial
R8porting Standard applicable in the UK and Republic of Ireland, Iunited lfjngdom Generally Accepted
Accounting Practice).
In our opinion the financial statements".
give a true and fair view ol the state ol th8 charity's affairs as at 31 March 2022 and ol its incoming
rÈ50urcas and application ol re50urc85 lor th8 year then ended.,
hav8 been properly prepar￿ in accordance with United Kingdom Genèr8lly Awepted Accounting
Practice., and
have be8n pr8p8rad in accordance with the requirements of th8 cha￿lIeS Act 2011.
Basls for opinion
W8 conducted our audit in accordance with Intèmalional Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under th088 Standards are further describ8d in the Auditors.
r8sponsibilibas for the audit of the financial 5tat8m8nts section ol our report. We are ind8pendent ol the
charity in accoriSance with th8 gthical r9quirernents that are ￿levant to our audit of the financial
statements in thè UK, including the FRC'S Ethical Standard, and w8 have fulfilled our other ethical
responsibilities in accordanc8 Wlth th858 requirements. We believè that the audit evidence we hava
obtained is suffiognt and appropri818 to provide a basis for our opinion.
Materlal uncertainty relating to going Gon￿r￿
We draw attention to the note °Judgements and key assumptions. in the financial statemanls, wh￿h
indicates that the charity has had difficult financial results ftsr 58V8ral years exacerbated by the advent of
Covid-19 resulting in closure last Nov6mber bas6d on the trustee's assessment of th8 financial position.
Following a trial period since 6 April 2022, Luton Shoprllobility is now open two day5 per week run by the
trust885 and volunteers and is op8ratirTrg within its means with financial support from The Mall Luton.
Th8S8 r8c8nt conditions Indicaté a rn8t8nal uncertainty which may cast significant doubt on the charity's
ability to Continue 88 a going wncem. but the audit opinion is not rnodified in respect of this matter.
Other information
The trustees are responsible for the other informalion. The Other infomiation comprises the information in
the Report of the Trustees but does not include th8 financial staternenis and our Report ol the Auditors
th8raon.
Our opinion on the financial staternents does not cover the othgr itrformalion and we do not exprass any
form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is lo read the other infomation
and, in Iloing so, consider whether the other inforrnalion is materially inconsistent with the financial
statements. or aur knO￿edge obtailled in the audit or otherwise appears to bÈ m81grially misstated. If,
based on the work we have perfomied. we conclude that there is a fflalerial misslalement of this other
infomiation, we are required to report that fact. We hava nothing lo report ITI this regard.
Matters on which wa arè rgquired lo report by exception
We have nothing to report in respect of the following matters whara th8 Challb'8s (Accounts and Reports)
Regulations 2008 rèquires us to report to you il, in our opinion..
The information given ill the financial statements is inccffisistènt in any mat8ri81 rgspect with the
trustees, report., or
adequ8t8 8ceounting rè(x)rds hava not b6èn kept.. or

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
the fin8nci81 stataménts are not In agr8am8nt with th8 aC[￿U￿ting reoords.. or
we have not received all the informats'on and explanations we requi￿ for our audit.
Rèsponsibilitlès of trustees
A5 explained more fully in the Trustees, Responsibilities Statement sel out on page three, the tru5te88
ar8 responsible for the preparation of the financial statements and for being 58ti5f18d thal they give a true
and f8ir vi8w, and for such internal control as the trustees det6rmin8 nec8SSary to enable the preparation
of financi81 stat8tn6nts that are free from material misstatement, wh8th9r du8 to fraud or error.
In preparing the financi815tat8rn8nls, the trustees are responsible for assessing the charivs ability to
continue as a going conc&rn, disclosing, as applicable. maiters related to going concern and using the
going concem basi8 of 8ctx)unb"ng unless thg trustees either intend to liquidate the charity or to cease
operations, or havs no r881istlC 81t8mativ8 but to do so.
Our r•sponslbllltSes for the audit of the financlal statements
We have been appointed as auditor under section 145 01 the Charities Act 2011 and report in a<*ord8ncé
with the Act and relevant regulations made or having effect th8r8und8r.
Our objectives arg to obtain reasonablè assurance about wh91her the financial statements as a whole are
free from material rn155tatem8nt, wh&th8r du8 to fraud or error. and to issue a Report ol the Auditors that
includes our opinion. Reasonable assurance is a high level ol assurance but is not a guaranta8 that an
audit conducted in accordance with ISA5 IUKI will always delect a material misstatement whèn it axists.
Misstatements can arise frorn fraud or error and a￿ considered material if, IndIv￿d￿al1Y or in the
aggregate, they could reasonably be expected to influence the economic deusions of users tak8n on the
basis of thesè fi'nancial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. Wo dgsign
prO￿dureS in line with our responsibilities, ouuined above, to detect material FnisstaterHenls. including
fraud.
Extent to which thè audlt was eonsid•r•d capable of d8t8Cting irregularities, including fraud
Because of the inher8nt limitations of an 8udit. there is a risk that we will not detect all irwularities.
including those leading to a rnalerial rnisstaternent in the financial slaternents or non-complianc6 wth
regulation. This risk increases the rnore that Complian￿ with a law or regulation Is fftmovéd fmm th&
events and transactions reflected in the financial staternents, as we will be less likely to becom8 awar8 of
instances ol non-compliance. The risk is also greater regarding irregularit16s oceurring due to fraud rather
than arror, as fraud involves intentional concealrnent, forgery, collusion, omission or misrepresentation.
We identify and assass th8 risks of material mi$slatomenl of the financial statements, whether due to
fraud or error. and then design and perform audit prO￿dureS responsive to these risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
ld8nty.ng and aSse￿rt9 potential risks FBlat&d to irrègulariti8S
In idèntifying and assessing risks of material misstat&ment in respect of irr8gularittts5, including fraud and
non-cornpliance with laws and regulations, we considered the following..
the nature of the charity, control environment and business performan￿.,
th8 r8sults of our enquiries of management about their own id6nts"fication ass8SSrn8nts ol the
risks of Irr8gularit18S',
any matters we identified having obtained and reviewed charitys policies and procedures
lating to".
idènts'fying, evaluating and complying with laws and régulations and whether they were
awar8 018lly instanc&8 of non4x)mp1ian￿'.
detecting and responding to the risks of fraud and whether they have knowledge ol any
actual, suspected or alleged fraud,.
th8 matt8rs di5CU558d among th8 8LEdit 8ngagem8nl team regarding how and where
fraud might occur in the financial statements and any potential indicators of fraud.
In cxjmfflon with all audits under ISAS IUKI we are also required to parfom spacffie procgdur8s to
respond to the risk of management override.

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
We a150 obtained an understanding of the legal and regulatory fram8work that the charity operates in.
focussing on provisions ol those laws and regulations that had a direct effect on the determinab.on of
material arnounts and disclosu￿$ in the finana81 stat8ments, such as the Charities Aet 2011.
In addition, we considered the provisions of other laws and rggulalions that do not have a dir6Ct 8ff8Ct on
the financial statements but compliance wf(h which may bg fundamental to the charity's ability to OP8rate
or to avoid a material penalty.
Audit tsspons& to risk idents'fiad
Our proc8duras lo raspond to risks identified included the following..
Reviewing the financial statement disclosu￿$ to assess complianc8 with provisions of relevant laws
and regulations described as having a direct effect on tho financi81 statements..
Pertoming analytical procedu￿$ to Identify any unusu81 or unexpected relationships that rnay
indicate rnaterial misstatement due to fraud".
In addressing the risk of fraud through rnanag8m8nt OV8rride of controls, the testing ol Ihg
appropriateness of journal entries and oth8r adjustm8nts and evaluating the business rationale of
any significant iransactions that ar8 unusual or outside the nomial course of business.
W8 also communicated relevant idantified laws and regulations and pot8ntsal fraud ri3ks to all
8ng8g8mént taam m8mbers and rgmained alert to any indications ol fraud or non-cornp5iance with laws
and regulations thrOugho￿t th8 audit.
A further description of our responsibilities for thè audit of the financial stalements is locatad on the
Financial Reporting Council's website at ￿1.frC.or9.Uklaud1tO[￿reSponsibIJ1ties. This descripts.on forms
part ol our Report of the Auditors.
Usa of our r•port
This report is made solely to the charity's trust88s. as a body. in accordan￿ with Part 4 of th8 Charities
IAccounis and R8POrtsl Régulations 2008. Our audit work has been undèrtaken so that we might state to
th8 charity's trustees tttose mattèr5 W8 ar8 required to stale to them in a Report ol the Auditors and for no
0th8r purpose. To the fullest 6Xtent p8rwitted by law, we do not accept or a5surn8 r8sponsibility to
anyone Other than the charity and thg charity's trustees as a body, for our audit work. for this report, or for
the opinions w8 have formed.
Miller & Co
Statutory Auditor, Chartered Accountants
5 Imperial Court, Laporte Way
Luto
LU4 8FE
6 January 2023
Miller & Co is eligible lo act as an auditor in terms of saction 1212 of tre Companies Act 2006.

LUTON SHOPMOBILI
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2022
Unrestricted
Funds
Restricted
Funds
2022
Total
2021
Total
Notes
Income
Donations
Charitable activities
Sale of goods
Government grants
Other income
Profit on sale of
fixed assets
34,973
2,391
2,332
5,944
3,514
34,973
2,391
2,332
5,944
3,514
44,261
1,562
2,124
29,994
2,340
2.966
2,966
360
Total income
52,120
52,120
80,641
Expenditure
Wages
Cost of goods sold
Grants repaid
Office oxpenses
Advertising and publicity
Heat, lighting, rent
and rates
Scooterlwheel¢hair
repairs and Maintenance
General repairs
Insuran
Subscriptions
Volunteer expenses
Bank and card charges
Human resources
Auditors, remLJneration
Depreciation of..
Fixtures and fittings
Premisas
Wheelchairs and scooters
39,286
382
39,286
382
1,118
1,619
120
41.016
182
1,118
1,619
120
3,579
21,120
21,120
29,418
1,173
367
1.581
1,173
367
1,581
525
783
1,526
165
312
275
1,507
1,900
593
593
264
720
1,610
264
720
1,610
202
13
4,581
4,370
4,370
Total oxpanditure
72,612
1,710
74,322
85,984
Net (expenditure)lincome
Transfers between funds
(20,4921
11,7101
{22,2021
{5,343}
Net movement in funds
Funds at 1 April 2021
(20,4921
29,232
11,7101
9,460
(22,2021
38,692
{5,343}
44,035
Funds at 31 March 2022
8.740
7.750
16,490
38,692
All the charity's operations are classed as continuing. Movements on reserves and all rocognised
gains and losses are shown above.

LUTON SHOPMOBILITY
BALANCE SHEET
at 31 March 2022
Unrestricted
Funds
Restricted
Funds
2022
Total
2021
Total
Notes
Fixed assets
Tangible assets
10
3,393
3,393
7,817
Current assets
Stock
Debtors
Cash at bank
Cash on hand
150
1.210
5,916
24
150
1.210
13,666
24
533
4,367
28,589
150
7,750
7,300
7,750
15,050
33.639
Creditors.. amounts falling due in one year
Creditors
12
1,953
1,953
2,764
Net current assets
5,347
7,750
13,437
30,875
Net assets
8,740
7,750
16,830
38,692
Funds
Unrestricted funds
14
8,740
8,740
29.232
Restricted funds
14
7,750
7,750
9,460
Total funds
8,740
7,750
16,490
38,692
The financial statemanls on pages 7 to 16 were approved by the board of trustees on 5 January 2023
and were signed on ils behalf by..
R Greening
Chair
C Warren
Vice chair

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
Accounting policies
Basis of accounting
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared on an accruals basis in accordance with Accounting and Reporting by Charities..
Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102}, the Charities Acl 2011 and UK Generally Accepted Accounting Practice.
The financial stateTnents have been prepared to give a 'lrue and fair. view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fair view,. This departure has involved following the Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The financial statom8nts ar8 prepared on a going concern basis {seo the Judgements and Key
Assumptions paragraph below} under the historical cost convention. The presentation currency of
the financial staternents is the Pound Sterling. rounded lo the nearest pound. The address of the
principal office is given in the Trustees Annual Report on page 1 of these financial statements.
Depreciation
Fixed assets for use by the charity in fulf511ing its main charitable objects and costing £250 or more
are capitalised and depreciated. Depreciation is provided on all fixed assets at rates calculated to
write off their cost or valuation less any residual value over their estimated useful lives as follows..
Improvements to Premises
Wheelchairs and Scooters
Fixtures and Fittings
100/0 Straight line
20 % straight line
20 /0 Straight line
Income recognition
Voluntary income is received by way of donations and is included in full in the Statement of
Financial Activities when received. Donated services are valued al their eslimaled value to the
charity and included under the appropriate headings. A corresponding amount is recognised in
expenditure. Where it is not possible to value the goods or services, such as volunteer time, the
financial statements do not include them.
Grants
Grants including grants for the purchase of fixed assets are recognised in the Slalemenl of Financial
Activities in the year in which they are received. Government grants are recognised using the
performance model and are recognised in income when the proceeds are received or receivable.
Unrestricted funds
Unrestricted funds are donations and other income received or generated for the objects of the
charity without further specified purpose and are available as general funds.

10
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
Restricted funds
Restricted funds are funds which are lo be used in accordance with specific reslriclions imposed by
donors or which have been raised by the charity far particular purposes. Expenditure which meets
these criteria together with a fair allocation of administration and support costs are charged against
the specific fund. The aim and use of each restricted fund is set out in the notes to the financial
statements.
Stocks
Stocks are staled at the lower of cost and estimated selling price less cost to sell and comprise
goods for resale.
Debtors and creditors receivablelpayable withln one year
Debtors and creditors receivable or payable within one year are recorded at transaction price.
Judgements and key assumptions
Preparation of the financial statements requires managem8nt to make significant judgements in
applying the accounting policies of the Charity and estimates and assumptions that have a
significant effect on the recognition and measurement of assets, liabilities, inGome and expenses.
As mentioned in the trustee report the trustees had no option bul to close last November but
following a successful trial re-opening from 6 April 2022, Luton Shopmobilily is now open days
per week and the scooter hire charges and financial support from The Mall Luton, together with
keeping expenses under control has led the trustees lo conclude that Luton Shopmobility is a going
concern. The trustees have had lo make various judgeménts regarding the estimated level of
income and expénses forecast. Actual results may be different to these estimates.
The trustees have considered the level of funds held and the forecast level of income and
expenditure for 12 months from approving theso financial statements and have concluded that this
is sufficient with the level of reserves and cash balances for the charity to be able to continue as a
going concern.
2. Donations
2022
2021
General donations
Donations by users
Donated services -
The Mall Luton (rent free offic6 and parking space)
Grants
16,000
306
10,911
290
18,667
28,000
5,060
34,973
44,261

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
2. Donations (continued)
Incomo from donations was £34,973 of which £nil (2021 £5,060) was attributable lo restricted and
£34,973 (2021 £39,201) was attribulable to unrestricted funds.
Charitable activitles
2022
2021
Membership fe6s
Wheelchair and scooter hire fees
534
1,857
495
1,067
2,391
1,562
Income from charitable activities was all (2021 same) attributabl8 to unrestrlcted funds.
4. Other income
Incom8 from sale of goods. sundry income and profit on sale of fixed assets totslling £8,81212021
£4,824) were all atlribulabl8 to unrestricted funds. Govemment grants were made up of £1,487 re
Coronavirus Job Retention Scheme12021 £20,563) and £4,457 re Local Restriction Support Grant
{2021 £9,431) and were all attributable to unrestricted funds.
5. Staff emolumants
2022
2021
Total emoluments
National Insurance contributions
37,531
1,755
38.831
2,185
39,286
41,016
No employees received total employee benefits of more than £60,000.
Tolal redundancy I termination payments amount to £7,10712021.' £nil) and related to statutory
redundancy pay.
The average rnonthly number of employees during the year were as follows'.-
Manager
Administralion and support
0.67
1.33

12
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
6. Auditors remuneration
2022
2021
For audit services
For other services
1,200
360
1,248
652
1,560
1,900
Trustees. and koy management personnel remuneration and expenses
The Irustees neither received nor waived any remuneration during the year (2021= same).
The total amount of ernployee benefits received by k8y manag8menl personnel is £19,96612021=
£23,006). The Trust considérs its key management personnel comprise the charity manager.
Th6 trustees did not have any expenses reimbursed during the year12021'. same).
Related party transactions
There were no related party transactions during the year12021.' same).
9. Expenditure - 2021 comparative
Unrestricted
Fund
Restricted
Fund
2021
Total
Wages
Cost of goods sold
Telephone charges
Postage, stationery and office expenses
Advertising and publicity
Heating, light, rent and rates
Scoolerlwheelchair repairs and maintenance
General repairs and renewals
Insurance
Subscriptions and confer8nce fees
Volunleer expenses
Bank and credit card charges
Human resources costs
Auditors, remuneration
Depreciation ol fixtures and fittings
Depreciation of premisos
Depreciation of wheelchairs and scooters
Profiuloss on disposal of fixed assets
40,882
182
134
41,016
182
1,552
2,027
3,579
29,418
525
783
1,526
165
29,418
525
783
1,526
165
312
275
1,507
1,900
202
13
4,581
312
275
1,507
1.900
202
13
4,581
Total expenditure
83,511
2,473
85,984

13
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
10. Tangible fixed assets
Fixtures &
Fittings
Premises
Improvement
Wheelchairs
& Scooters
Total
Cost
1 April 2021
Additions
Disposals
31 March 2022
12,303
84,748
47,518
144,569
16,859
30,659
16,859
127,710
12,303
84,748
Dopreciation
1 April 2021
Charge for year
Eliminated on disposal
31 March 2021
12,303
84,748
39,701
4,370
16,805
27,266
136,752
4,370
16,805
124,317
12.303
84,748
Net book value
31 March 2022
3,393
3,393
31 March 2021
7,817
7,817
The office premises used by the charity ara not owned by the charity and are occupied rent free.
11. Debtors
2022
2021
Prepayments and accrued income
1,210
4,367
4.367
4,367
12. Creditors
2022
2021
Other creditors
Accruals
393
1,560
533
2,231
1,953
2,764

14
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
13. Fund reconciliation
Balance at
0110412021
Income
Expenses
Transfers
Balance al
3110312022
Unrestricted funds
General funds
Designated fvnds
19,232
10,000
52,120
172,6121
10,000
10,000
8,740
29,232
52,120
172,612)
8,740
Reslricted funds
Scooter replacement
Volunteer expenses
6,873
2,587
6,873
877
1,710
9,460
11,710}
7,750
Total funds
38,692
52,120
74,322
16,490
Balance at
0110412020
In¢ome
Exponsas
Transfers
Balance at
3110312021
Unrestricted funds
General funds
Designated funds
37,162
75,581
{83,511)
110,000)
19,232
10,000
37,162
75,581
(83.511)
29,232
Reslricted funds
Scooter replacement
Uniform replacament
Volunteer expenses
Covid cleaning
6,873
6,873
2,000
3,000
60
12,0001
14131
60
2,587
6,873
5,060
{2,4731
9.460
Total funds
44,035
80,641
85,984
38,692

15
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
13. Fund reconciliation {cont'd)
Fund Descriptions
Unrestncted funds
These are funds that the trustees are free to use in accordance with the charitable objects.
Designatod funds
These are funds set aside to COV8r the cost of potential future radundancies.
Restricted funds
Unifom replacement- being a Community Support Fund grant to cover the cost lo rOp1a￿ staff
uniforms.
Scooter replacement
being various grants received for the replacement of scooters and
wheelchairs that have reached the end of their useful life. Once the scootors have been purchased
Ihe value of the tsngible fixed assets is transferred to unrestricted funds as the asset is held for a
general and not a restricted purpose.
Volunleer expenses
being grants received from London Lulon Airport Ltd via BCLF, Green Hall
Foundation and the Community Support Fund lo cover the cost of volunteers, exponses.
Covid cleaning - being a grant recoived from Blakemore Foundation to cover the cost of cleaning
and safety iterns in direct response to Covid 19.

16
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
14. Analysis of net assets between funds
Unrestricted Restricled
Fund
Fund
2022
Total
Fixed assets
Current assets
Current liabilities
3.393
7,300
11,953)
3,393
15,050
11,953}
7,750
8,740
7,750
16.490
Unreslricted Restricted
Fund
Fund
2021
Total
Fixed assets
Current assets
Current liabilities
7,817
24,179
{2,7641
7,817
33,639
(2,7641
9,460
29.232
9,460
38,692

LUTON SHOPMOBILITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Registered Charity Number: 1002805
Miller & Co.
Statutory Auditors
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
LU4 8FE

LUTON SHOPMOBILITY
FINANCIAL STATEMENTS
for the year ended 31 March 2022
CONTENTS
Page
Trustees, Annual Report
Auditors, Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Accounts

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2022
Reference and administrative details
Status..
Unincorporated association established on 23 July 1990 and formalised by
a constitution dated 13 February 1991 and amended on 23 June 1999, 9
October 2003 and 11 April 2017 and registered as a charity on 9 May
1991.
Charity number..
1002805
Principal address=
Clo Mall Management Office
Unit 37, The Mall
Luton, Beds. LU12LJ
Trustees:
R Greening (Chairl
S Kighlley
{Treasurerl (Resigned 26 November 20211
S Bolton
(Vice chairl {Resigned 9 February 20221
L Meyer
{Appoint8d 9 February 20221
C Beck
C Mallia
C Warren
(Secratary}
(Vice chair}
Charity managar.
J Harris
(Redundant 26 November 2021)
Bankers:
CAF Bank Limited
PO Box 289
West Malling
Kent
ME19 4TA
Auditors..
Miller & Co.
Statutory Auditors
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
LU4 8FE
Place of business:
Level 3, Market Car Park
The Mall. Luton
LU12LJ

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2022
The Trustees present their report and the audited financial statements of the charity for the year ended
31 March 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice
(SORPI "Accounting and Reporting by Charities" in preparing the annual report and financial statements
of the charity.
The Financial Statements have been prepared in accordan￿ with the accounting policies set out in the
notes lo the accounts and comply with the Charity's governing document, the Charities Act 2011 and
Accounting and Reporting by Charities= Statement of Recommended Practice applicable to Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland published in October 2019.
structure. governance and management
The charity is an unincorporated association governed by 8 constitution. The trustees are responsible
for the administration of the charity. Trustees ar8 elected or re-elected al Annual General Meetings. Th&
charity's Structure is that of a gen8ral committee and the trustees meet on a regular basis.
The day to day running of the charity used to be delegated to the charity rnanager, an employee of the
charity who reported to the general committee. However, following the closure on 26 November 2021
the day-to-day running is now managed by the trustees with help from the volunteers. The trustees have
assessed the major risks to which the charity is exposed, in particular those related to the financ8s of the
charity and are satisfied that systems are in place to reduce the exposure ta these risks.
Objectives and activities
The objective of the charity is to relieve persons with limited mobility in Luton and district by providing
facilities in particular wheelchairs and similar equipment with the object of improving their mobility and
conditions of life.
The service operates from The Mall and loans wheelchairs and scooters on an hourly basis, for a small
fee. so that limited mobility people can enjoy the town centre and its amenities in comfort.
A group of volunteers assist with the ongoing, day to day operation of the charity and their help is vital to
the continued smooth running of the charity.
Achievements and performance
During the year 47 new users registered with Luton Shopmobility. The mobility equipment was used 564
(2021.. 3661 times in the year by members and non-members.
Financial Review
During the year the charity feceived unrestricted income from donations of £34,973 12021 £39.2011
including donated services of £18,667 (2021 £28,000), membership and wheelchair and scooter hire
fees of £2,391 {2021 £1,562), government grants of £5,944 12021 £29,994) and all other income of
£8,812 (2021 £4,824). Restricted grants of £nil (2021 £5,060) were also received. After expenses of
£74,322 (2021 £85,984) there was a net deficit of £22,202 12021 deficit £5,343) on the total funds.
Before transfers, there was a deficit on unrestricted funds of £20,492 and a deficit on restricted funds of
£1,710 in the year. At the year end the charity had cash al bank of £13,666, fixed assets of £3,393 and
total accumulated reserves of £16,490.
The free reseNes at the year-end are £5,347. Reserves aro held to help ensure the continuation of
services. Tha level of reserves is monitored and reviewed at regular intervals by the finance committee.

LUTON SHOPMO8ILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2022
The Trustees are thanlrful for the support given by The Mall Luton in the year.
The attached accounts show the currant slat8 of the finances of the charity. The reduced demand for
services, following many months of Covid-19 lockdown closures, and the difficully in obtaining funding
had an adverse impact on the last couple of yearfs results and the situation continued during this year
end. Following a review of the financial position of the charity when preparing the 30 June 2021 financial
statements, the trustees concluded that the only option was lo cease trading, which took effect on 26
November 2021. This was hoped lo be a temporary measure and that conditions and funding would
enable Luton Shopmobility to re-open in the future. As Ihe charity ceased trading the 2021 financial
statements were prepared on a basis olher than going Goncern basis. Since April 2022 Luton
Shopmobility re-opéned on a trial basis on Mondays run by volunteers and with funding support from
The Mall Luton. This went woll and fram 31 October 2022 they have been open on Wednesdays loo.
The revenue from scooter hires, the generous financial support from The Mall Luton and the willingness
of the volunteers means that in assessing the financial position for a period of at least 12 months from
tho approval of these financial statements, Luton Shopmobility is a going concern and thes8 accounts
have therefore been prepared on this basis.
Future Plans
The truste6s and volunteers are determined and committed to ensuring Luton Shopmobility continues
serving the needs of the people of Luton.
Public Benefit
The trustees have compliod with their duly to have regard to guidance on PLtblic benafit published by the
Charity Commission.
Trustees. Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial stataments in
accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally
Accepted Accounting Practice). Under the Charities Act 2011, the trustees ara required to prepare
financial statements for aach financial year which give a true and fair view of Ihe state of affairs of th8
charity and of the incoming resources and application of resources of the charity for that period. In
preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistenlly-,
observe the methods and principles in the Charities SORP 2019 (FRS 102).,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the Gharity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008
and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity
and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
On behalf f the board of trustees
Greening
Chairman
5 January 2023

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
Opinion
We have audited tre financial statement5 of Luton Shopmobility (tho '¢harity'l for the year ended 31
March 2022 which comprise the Sialement of Financial Activiti88, the Balan￿ Sheet and the relatad
notes. The finanial rgporting frarnework that has been appli8d In their preparation applicab16 law and
United Kingdom Accounting Standards, including Financial ReFX)rting Standard 102 'The Financial
R8porting Standard applicable in the UK and Republic of Ireland, Iunited lfjngdom Generally Accepted
Accounting Practice).
In our opinion the financial statements".
give a true and fair view ol the state ol th8 charity's affairs as at 31 March 2022 and ol its incoming
rÈ50urcas and application ol re50urc85 lor th8 year then ended.,
hav8 been properly prepar￿ in accordance with United Kingdom Genèr8lly Awepted Accounting
Practice., and
have be8n pr8p8rad in accordance with the requirements of th8 cha￿lIeS Act 2011.
Basls for opinion
W8 conducted our audit in accordance with Intèmalional Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under th088 Standards are further describ8d in the Auditors.
r8sponsibilibas for the audit of the financial 5tat8m8nts section ol our report. We are ind8pendent ol the
charity in accoriSance with th8 gthical r9quirernents that are ￿levant to our audit of the financial
statements in thè UK, including the FRC'S Ethical Standard, and w8 have fulfilled our other ethical
responsibilities in accordanc8 Wlth th858 requirements. We believè that the audit evidence we hava
obtained is suffiognt and appropri818 to provide a basis for our opinion.
Materlal uncertainty relating to going Gon￿r￿
We draw attention to the note °Judgements and key assumptions. in the financial statemanls, wh￿h
indicates that the charity has had difficult financial results ftsr 58V8ral years exacerbated by the advent of
Covid-19 resulting in closure last Nov6mber bas6d on the trustee's assessment of th8 financial position.
Following a trial period since 6 April 2022, Luton Shoprllobility is now open two day5 per week run by the
trust885 and volunteers and is op8ratirTrg within its means with financial support from The Mall Luton.
Th8S8 r8c8nt conditions Indicaté a rn8t8nal uncertainty which may cast significant doubt on the charity's
ability to Continue 88 a going wncem. but the audit opinion is not rnodified in respect of this matter.
Other information
The trustees are responsible for the other informalion. The Other infomiation comprises the information in
the Report of the Trustees but does not include th8 financial staternenis and our Report ol the Auditors
th8raon.
Our opinion on the financial staternents does not cover the othgr itrformalion and we do not exprass any
form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is lo read the other infomation
and, in Iloing so, consider whether the other inforrnalion is materially inconsistent with the financial
statements. or aur knO￿edge obtailled in the audit or otherwise appears to bÈ m81grially misstated. If,
based on the work we have perfomied. we conclude that there is a fflalerial misslalement of this other
infomiation, we are required to report that fact. We hava nothing lo report ITI this regard.
Matters on which wa arè rgquired lo report by exception
We have nothing to report in respect of the following matters whara th8 Challb'8s (Accounts and Reports)
Regulations 2008 rèquires us to report to you il, in our opinion..
The information given ill the financial statements is inccffisistènt in any mat8ri81 rgspect with the
trustees, report., or
adequ8t8 8ceounting rè(x)rds hava not b6èn kept.. or

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
the fin8nci81 stataménts are not In agr8am8nt with th8 aC[￿U￿ting reoords.. or
we have not received all the informats'on and explanations we requi￿ for our audit.
Rèsponsibilitlès of trustees
A5 explained more fully in the Trustees, Responsibilities Statement sel out on page three, the tru5te88
ar8 responsible for the preparation of the financial statements and for being 58ti5f18d thal they give a true
and f8ir vi8w, and for such internal control as the trustees det6rmin8 nec8SSary to enable the preparation
of financi81 stat8tn6nts that are free from material misstatement, wh8th9r du8 to fraud or error.
In preparing the financi815tat8rn8nls, the trustees are responsible for assessing the charivs ability to
continue as a going conc&rn, disclosing, as applicable. maiters related to going concern and using the
going concem basi8 of 8ctx)unb"ng unless thg trustees either intend to liquidate the charity or to cease
operations, or havs no r881istlC 81t8mativ8 but to do so.
Our r•sponslbllltSes for the audit of the financlal statements
We have been appointed as auditor under section 145 01 the Charities Act 2011 and report in a<*ord8ncé
with the Act and relevant regulations made or having effect th8r8und8r.
Our objectives arg to obtain reasonablè assurance about wh91her the financial statements as a whole are
free from material rn155tatem8nt, wh&th8r du8 to fraud or error. and to issue a Report ol the Auditors that
includes our opinion. Reasonable assurance is a high level ol assurance but is not a guaranta8 that an
audit conducted in accordance with ISA5 IUKI will always delect a material misstatement whèn it axists.
Misstatements can arise frorn fraud or error and a￿ considered material if, IndIv￿d￿al1Y or in the
aggregate, they could reasonably be expected to influence the economic deusions of users tak8n on the
basis of thesè fi'nancial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. Wo dgsign
prO￿dureS in line with our responsibilities, ouuined above, to detect material FnisstaterHenls. including
fraud.
Extent to which thè audlt was eonsid•r•d capable of d8t8Cting irregularities, including fraud
Because of the inher8nt limitations of an 8udit. there is a risk that we will not detect all irwularities.
including those leading to a rnalerial rnisstaternent in the financial slaternents or non-complianc6 wth
regulation. This risk increases the rnore that Complian￿ with a law or regulation Is fftmovéd fmm th&
events and transactions reflected in the financial staternents, as we will be less likely to becom8 awar8 of
instances ol non-compliance. The risk is also greater regarding irregularit16s oceurring due to fraud rather
than arror, as fraud involves intentional concealrnent, forgery, collusion, omission or misrepresentation.
We identify and assass th8 risks of material mi$slatomenl of the financial statements, whether due to
fraud or error. and then design and perform audit prO￿dureS responsive to these risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
ld8nty.ng and aSse￿rt9 potential risks FBlat&d to irrègulariti8S
In idèntifying and assessing risks of material misstat&ment in respect of irr8gularittts5, including fraud and
non-cornpliance with laws and regulations, we considered the following..
the nature of the charity, control environment and business performan￿.,
th8 r8sults of our enquiries of management about their own id6nts"fication ass8SSrn8nts ol the
risks of Irr8gularit18S',
any matters we identified having obtained and reviewed charitys policies and procedures
lating to".
idènts'fying, evaluating and complying with laws and régulations and whether they were
awar8 018lly instanc&8 of non4x)mp1ian￿'.
detecting and responding to the risks of fraud and whether they have knowledge ol any
actual, suspected or alleged fraud,.
th8 matt8rs di5CU558d among th8 8LEdit 8ngagem8nl team regarding how and where
fraud might occur in the financial statements and any potential indicators of fraud.
In cxjmfflon with all audits under ISAS IUKI we are also required to parfom spacffie procgdur8s to
respond to the risk of management override.

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
We a150 obtained an understanding of the legal and regulatory fram8work that the charity operates in.
focussing on provisions ol those laws and regulations that had a direct effect on the determinab.on of
material arnounts and disclosu￿$ in the finana81 stat8ments, such as the Charities Aet 2011.
In addition, we considered the provisions of other laws and rggulalions that do not have a dir6Ct 8ff8Ct on
the financial statements but compliance wf(h which may bg fundamental to the charity's ability to OP8rate
or to avoid a material penalty.
Audit tsspons& to risk idents'fiad
Our proc8duras lo raspond to risks identified included the following..
Reviewing the financial statement disclosu￿$ to assess complianc8 with provisions of relevant laws
and regulations described as having a direct effect on tho financi81 statements..
Pertoming analytical procedu￿$ to Identify any unusu81 or unexpected relationships that rnay
indicate rnaterial misstatement due to fraud".
In addressing the risk of fraud through rnanag8m8nt OV8rride of controls, the testing ol Ihg
appropriateness of journal entries and oth8r adjustm8nts and evaluating the business rationale of
any significant iransactions that ar8 unusual or outside the nomial course of business.
W8 also communicated relevant idantified laws and regulations and pot8ntsal fraud ri3ks to all
8ng8g8mént taam m8mbers and rgmained alert to any indications ol fraud or non-cornp5iance with laws
and regulations thrOugho￿t th8 audit.
A further description of our responsibilities for thè audit of the financial stalements is locatad on the
Financial Reporting Council's website at ￿1.frC.or9.Uklaud1tO[￿reSponsibIJ1ties. This descripts.on forms
part ol our Report of the Auditors.
Usa of our r•port
This report is made solely to the charity's trust88s. as a body. in accordan￿ with Part 4 of th8 Charities
IAccounis and R8POrtsl Régulations 2008. Our audit work has been undèrtaken so that we might state to
th8 charity's trustees tttose mattèr5 W8 ar8 required to stale to them in a Report ol the Auditors and for no
0th8r purpose. To the fullest 6Xtent p8rwitted by law, we do not accept or a5surn8 r8sponsibility to
anyone Other than the charity and thg charity's trustees as a body, for our audit work. for this report, or for
the opinions w8 have formed.
Miller & Co
Statutory Auditor, Chartered Accountants
5 Imperial Court, Laporte Way
Luto
LU4 8FE
6 January 2023
Miller & Co is eligible lo act as an auditor in terms of saction 1212 of tre Companies Act 2006.

LUTON SHOPMOBILI
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2022
Unrestricted
Funds
Restricted
Funds
2022
Total
2021
Total
Notes
Income
Donations
Charitable activities
Sale of goods
Government grants
Other income
Profit on sale of
fixed assets
34,973
2,391
2,332
5,944
3,514
34,973
2,391
2,332
5,944
3,514
44,261
1,562
2,124
29,994
2,340
2.966
2,966
360
Total income
52,120
52,120
80,641
Expenditure
Wages
Cost of goods sold
Grants repaid
Office oxpenses
Advertising and publicity
Heat, lighting, rent
and rates
Scooterlwheel¢hair
repairs and Maintenance
General repairs
Insuran
Subscriptions
Volunteer expenses
Bank and card charges
Human resources
Auditors, remLJneration
Depreciation of..
Fixtures and fittings
Premisas
Wheelchairs and scooters
39,286
382
39,286
382
1,118
1,619
120
41.016
182
1,118
1,619
120
3,579
21,120
21,120
29,418
1,173
367
1.581
1,173
367
1,581
525
783
1,526
165
312
275
1,507
1,900
593
593
264
720
1,610
264
720
1,610
202
13
4,581
4,370
4,370
Total oxpanditure
72,612
1,710
74,322
85,984
Net (expenditure)lincome
Transfers between funds
(20,4921
11,7101
{22,2021
{5,343}
Net movement in funds
Funds at 1 April 2021
(20,4921
29,232
11,7101
9,460
(22,2021
38,692
{5,343}
44,035
Funds at 31 March 2022
8.740
7.750
16,490
38,692
All the charity's operations are classed as continuing. Movements on reserves and all rocognised
gains and losses are shown above.

LUTON SHOPMOBILITY
BALANCE SHEET
at 31 March 2022
Unrestricted
Funds
Restricted
Funds
2022
Total
2021
Total
Notes
Fixed assets
Tangible assets
10
3,393
3,393
7,817
Current assets
Stock
Debtors
Cash at bank
Cash on hand
150
1.210
5,916
24
150
1.210
13,666
24
533
4,367
28,589
150
7,750
7,300
7,750
15,050
33.639
Creditors.. amounts falling due in one year
Creditors
12
1,953
1,953
2,764
Net current assets
5,347
7,750
13,437
30,875
Net assets
8,740
7,750
16,830
38,692
Funds
Unrestricted funds
14
8,740
8,740
29.232
Restricted funds
14
7,750
7,750
9,460
Total funds
8,740
7,750
16,490
38,692
The financial statemanls on pages 7 to 16 were approved by the board of trustees on 5 January 2023
and were signed on ils behalf by..
R Greening
Chair
C Warren
Vice chair

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
Accounting policies
Basis of accounting
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared on an accruals basis in accordance with Accounting and Reporting by Charities..
Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102}, the Charities Acl 2011 and UK Generally Accepted Accounting Practice.
The financial stateTnents have been prepared to give a 'lrue and fair. view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fair view,. This departure has involved following the Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The financial statom8nts ar8 prepared on a going concern basis {seo the Judgements and Key
Assumptions paragraph below} under the historical cost convention. The presentation currency of
the financial staternents is the Pound Sterling. rounded lo the nearest pound. The address of the
principal office is given in the Trustees Annual Report on page 1 of these financial statements.
Depreciation
Fixed assets for use by the charity in fulf511ing its main charitable objects and costing £250 or more
are capitalised and depreciated. Depreciation is provided on all fixed assets at rates calculated to
write off their cost or valuation less any residual value over their estimated useful lives as follows..
Improvements to Premises
Wheelchairs and Scooters
Fixtures and Fittings
100/0 Straight line
20 % straight line
20 /0 Straight line
Income recognition
Voluntary income is received by way of donations and is included in full in the Statement of
Financial Activities when received. Donated services are valued al their eslimaled value to the
charity and included under the appropriate headings. A corresponding amount is recognised in
expenditure. Where it is not possible to value the goods or services, such as volunteer time, the
financial statements do not include them.
Grants
Grants including grants for the purchase of fixed assets are recognised in the Slalemenl of Financial
Activities in the year in which they are received. Government grants are recognised using the
performance model and are recognised in income when the proceeds are received or receivable.
Unrestricted funds
Unrestricted funds are donations and other income received or generated for the objects of the
charity without further specified purpose and are available as general funds.

10
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
Restricted funds
Restricted funds are funds which are lo be used in accordance with specific reslriclions imposed by
donors or which have been raised by the charity far particular purposes. Expenditure which meets
these criteria together with a fair allocation of administration and support costs are charged against
the specific fund. The aim and use of each restricted fund is set out in the notes to the financial
statements.
Stocks
Stocks are staled at the lower of cost and estimated selling price less cost to sell and comprise
goods for resale.
Debtors and creditors receivablelpayable withln one year
Debtors and creditors receivable or payable within one year are recorded at transaction price.
Judgements and key assumptions
Preparation of the financial statements requires managem8nt to make significant judgements in
applying the accounting policies of the Charity and estimates and assumptions that have a
significant effect on the recognition and measurement of assets, liabilities, inGome and expenses.
As mentioned in the trustee report the trustees had no option bul to close last November but
following a successful trial re-opening from 6 April 2022, Luton Shopmobilily is now open days
per week and the scooter hire charges and financial support from The Mall Luton, together with
keeping expenses under control has led the trustees lo conclude that Luton Shopmobility is a going
concern. The trustees have had lo make various judgeménts regarding the estimated level of
income and expénses forecast. Actual results may be different to these estimates.
The trustees have considered the level of funds held and the forecast level of income and
expenditure for 12 months from approving theso financial statements and have concluded that this
is sufficient with the level of reserves and cash balances for the charity to be able to continue as a
going concern.
2. Donations
2022
2021
General donations
Donations by users
Donated services -
The Mall Luton (rent free offic6 and parking space)
Grants
16,000
306
10,911
290
18,667
28,000
5,060
34,973
44,261

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
2. Donations (continued)
Incomo from donations was £34,973 of which £nil (2021 £5,060) was attributable lo restricted and
£34,973 (2021 £39,201) was attribulable to unrestricted funds.
Charitable activitles
2022
2021
Membership fe6s
Wheelchair and scooter hire fees
534
1,857
495
1,067
2,391
1,562
Income from charitable activities was all (2021 same) attributabl8 to unrestrlcted funds.
4. Other income
Incom8 from sale of goods. sundry income and profit on sale of fixed assets totslling £8,81212021
£4,824) were all atlribulabl8 to unrestricted funds. Govemment grants were made up of £1,487 re
Coronavirus Job Retention Scheme12021 £20,563) and £4,457 re Local Restriction Support Grant
{2021 £9,431) and were all attributable to unrestricted funds.
5. Staff emolumants
2022
2021
Total emoluments
National Insurance contributions
37,531
1,755
38.831
2,185
39,286
41,016
No employees received total employee benefits of more than £60,000.
Tolal redundancy I termination payments amount to £7,10712021.' £nil) and related to statutory
redundancy pay.
The average rnonthly number of employees during the year were as follows'.-
Manager
Administralion and support
0.67
1.33

12
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
6. Auditors remuneration
2022
2021
For audit services
For other services
1,200
360
1,248
652
1,560
1,900
Trustees. and koy management personnel remuneration and expenses
The Irustees neither received nor waived any remuneration during the year (2021= same).
The total amount of ernployee benefits received by k8y manag8menl personnel is £19,96612021=
£23,006). The Trust considérs its key management personnel comprise the charity manager.
Th6 trustees did not have any expenses reimbursed during the year12021'. same).
Related party transactions
There were no related party transactions during the year12021.' same).
9. Expenditure - 2021 comparative
Unrestricted
Fund
Restricted
Fund
2021
Total
Wages
Cost of goods sold
Telephone charges
Postage, stationery and office expenses
Advertising and publicity
Heating, light, rent and rates
Scoolerlwheelchair repairs and maintenance
General repairs and renewals
Insurance
Subscriptions and confer8nce fees
Volunleer expenses
Bank and credit card charges
Human resources costs
Auditors, remuneration
Depreciation ol fixtures and fittings
Depreciation of premisos
Depreciation of wheelchairs and scooters
Profiuloss on disposal of fixed assets
40,882
182
134
41,016
182
1,552
2,027
3,579
29,418
525
783
1,526
165
29,418
525
783
1,526
165
312
275
1,507
1,900
202
13
4,581
312
275
1,507
1.900
202
13
4,581
Total expenditure
83,511
2,473
85,984

13
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
10. Tangible fixed assets
Fixtures &
Fittings
Premises
Improvement
Wheelchairs
& Scooters
Total
Cost
1 April 2021
Additions
Disposals
31 March 2022
12,303
84,748
47,518
144,569
16,859
30,659
16,859
127,710
12,303
84,748
Dopreciation
1 April 2021
Charge for year
Eliminated on disposal
31 March 2021
12,303
84,748
39,701
4,370
16,805
27,266
136,752
4,370
16,805
124,317
12.303
84,748
Net book value
31 March 2022
3,393
3,393
31 March 2021
7,817
7,817
The office premises used by the charity ara not owned by the charity and are occupied rent free.
11. Debtors
2022
2021
Prepayments and accrued income
1,210
4,367
4.367
4,367
12. Creditors
2022
2021
Other creditors
Accruals
393
1,560
533
2,231
1,953
2,764

14
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
13. Fund reconciliation
Balance at
0110412021
Income
Expenses
Transfers
Balance al
3110312022
Unrestricted funds
General funds
Designated fvnds
19,232
10,000
52,120
172,6121
10,000
10,000
8,740
29,232
52,120
172,612)
8,740
Reslricted funds
Scooter replacement
Volunteer expenses
6,873
2,587
6,873
877
1,710
9,460
11,710}
7,750
Total funds
38,692
52,120
74,322
16,490
Balance at
0110412020
In¢ome
Exponsas
Transfers
Balance at
3110312021
Unrestricted funds
General funds
Designated funds
37,162
75,581
{83,511)
110,000)
19,232
10,000
37,162
75,581
(83.511)
29,232
Reslricted funds
Scooter replacement
Uniform replacament
Volunteer expenses
Covid cleaning
6,873
6,873
2,000
3,000
60
12,0001
14131
60
2,587
6,873
5,060
{2,4731
9.460
Total funds
44,035
80,641
85,984
38,692

15
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
13. Fund reconciliation {cont'd)
Fund Descriptions
Unrestncted funds
These are funds that the trustees are free to use in accordance with the charitable objects.
Designatod funds
These are funds set aside to COV8r the cost of potential future radundancies.
Restricted funds
Unifom replacement- being a Community Support Fund grant to cover the cost lo rOp1a￿ staff
uniforms.
Scooter replacement
being various grants received for the replacement of scooters and
wheelchairs that have reached the end of their useful life. Once the scootors have been purchased
Ihe value of the tsngible fixed assets is transferred to unrestricted funds as the asset is held for a
general and not a restricted purpose.
Volunleer expenses
being grants received from London Lulon Airport Ltd via BCLF, Green Hall
Foundation and the Community Support Fund lo cover the cost of volunteers, exponses.
Covid cleaning - being a grant recoived from Blakemore Foundation to cover the cost of cleaning
and safety iterns in direct response to Covid 19.

16
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2022
14. Analysis of net assets between funds
Unrestricted Restricled
Fund
Fund
2022
Total
Fixed assets
Current assets
Current liabilities
3.393
7,300
11,953)
3,393
15,050
11,953}
7,750
8,740
7,750
16.490
Unreslricted Restricted
Fund
Fund
2021
Total
Fixed assets
Current assets
Current liabilities
7,817
24,179
{2,7641
7,817
33,639
(2,7641
9,460
29.232
9,460
38,692