## **Annual Report** 

## **2023 to 2024** 

**Charity Number 1002805** 



## **THE AIMS AND OBJECTIVES OF** 

## **LUTON SHOPMOBILITY** 

## **Our Vision** 

To provide a service for people with mobility difficulties. 

## **Our Mission Statement** 

We are committed to creating an environment in which the individual difference of all our members is recognised and valued and that all members are entitled to use our services with dignity and respect. 

## **Our Values** 

To continue to promote independent living. 

**LUTON SHOPMOBILITY 23[rd] July 1991** 

**Registered Charity No. 1002805** 



## **WHERE TO FIND LUTON SHOPMOBILITY?** 

Luton Shopmobility is located on the 3rd floor of the Market Car Park, 

within The Point Shopping Centre.  SAT NAV LU1 2JX 

It is easily accessible by bus, car or taxi. 

Alternatively people entering The Point Luton’s foyer entrance at Church Street can use the intercom connection for assistance.  A chair or scooter will be brought to you at the entrance. 

## **HOW DO WE HELP PEOPLE?** 

Apart from being staffed by excellent, caring volunteers, who deal sympathetically and cheerfully with all our visitors, we feel that we have equipment that will cater for most needs. 

To date we have: 

16 Electric scooters 

6 Manual wheelchairs of various sizes 



Website www.lutonshopmobility.co.uk 

@LShopmobility 

Luton Shopmobility 



**CHAIR REPORT  2023/2024** 

The past few years has been very tricky times for the organisation but through thick and thin we have survived and only because of the hard work and efforts of our wonderful Committee and volunteers. 

We have had to make some very difficult decisions in the past few years but we are now just in a position to keep running albeit a reduced service of two days a week but are hopeful that in the future we will be able to extend the service to more days and support our community even more. 

Although its been the most challenging year we have ever faced, I am so proud of the way we have come through this together. Our membership is still significantly down and user numbers remain low but as public confidence grows we are hopeful visits to the Town centre will increase and the need of Shopmobility will shine through. 

I would like to thank each and every one of the Committee members and volunteers for their support and guidance, its really appreciated. Thank you to Carol Mallia, Carol Warren, Lara Meyer, Liz Zurawska and Cathy Beck. All these ladies gave their time free of charge to maintain and keep the scheme running and carry out all the day to day functions to keep Shopmobility compliant, safe and so welcoming to our customers. 

I am so very proud, thank you. 

Good luck to all for 2024/2025 and beyond. 

**Roy Greening Chair Shopmobility** 



## **Secretary’s Report 2023 to 2024** 

Income this year has been as follows. 

|Donations<br> <br>Sales of Goods<br>Loans<br> <br>**Total**|£14,872.18<br>£     213.00<br> £  1,950.00<br>**£17,035.18**|
|---|---|



**1[st] Lockdown** -we temporarily closed due to COVID-19 on Monday 23[rd] March 2020, following an assessment by The Mall Luton on 23[rd] June 2020 then we we able to re-open on Monday 3[rd] August 2020-COVID secure. 

**2[nd] Lockdown** -Closed on 5[th] November 2020 & re-opened 3[rd] December 2020 

**3[rd] Lockdown** -Closed 6[th] January 2021 & re-opened 19[th] April 20 

**Closure** - 26[th] November 2022 **Re-opened** 4[th] April 2022 

Well, we have now been open over 2 years, who would of thought this to be possible. Our volunteers and Trustees of Luton Shopmobility have achieved so much in this time. We are still open 2 days a week and hopefully moving towards a Friday too, this is our goal for 2024. Our memberships are slowly increasing in numbers. A huge ‘Thank You’ to Luton Point for their continued support as without it we couldn’t survive, even with our members paying £2 per hour , it doesn’t cover the bills. 

Without the dedication of Carol Warren, Elizabeth Zurawska, Lara Meyer and myself none of this would be possible. 

Alif Communities  which is run by Sarah Salim borrowed and dressed our scooters for the Luton Carnival and also took part in various disabliity events including going to the Secretary General Commonwealth and Foreign Minister of Pakistan in London for a week, now that’s an achievent!. Also Sarah Salim recently put us in contact with Lauren Cox at the Lutons Disability Network at The Town Hall, which we now attend monthly meetings. This has led to us having 2 work experience teenagers coming 2 days a week for 4 weeks, if this works out then its something for the future. Also we are attending the first Tueday of the month coffee morning for Alzheimers Society. Hopefully talking to future customers about coming to us for help. This is all from attending the Disability Network Meetings and we are now aware of various disabled services in our area. 

Onwards and upwards!! 

Carol Mallia Treasurer 



## **Thank You** 

Volunteers and Trustees of Luton Shopmobility express their sincere thanks to all the companies, individuals and charitable sources that have been generous in providing financial support to the scheme over the past few years, including 

Blakemore Foundation 

Bedfordshire & Luton Community Foundation National Lottery Community Fund Covid 19 Luton Point 

The Greenhall Foundation 

## _**Thank You for your support**_ 



LUTON SHOPMOBILITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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 2024
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 2024
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 Luton Point, Centre Management
37 Luton Point
Luton, Beds. LU12LJ
Trustees:
R Greening (Chair)
L Meyer
(Secretary)
C Beck
C Mallia
(Treasurer)
C Warren
(Vice chair)
E Zurawska (appointed 311112023)
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:
3° Floor, Market Car Park
Luton Point, Luton
LU12LJ

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2024
The Trustees present their report and the audited financial statements of the charÉty for the year ended
31 March 2024. The Trustees have adopted the provisions of the Statement of Recommended Practi
(SORP) "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 to the accounts and comply with the Charity's goveming document, the Charities Act 2011 and
Accounting and Reporting by Charities: Statement of Recommended Practi￿ 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 a constitution. The trustees are responsible
for the administration of the charity. Trustees are elected or re-elected at Annual General Meetings. The
charity's structure is that of a general committee and the trustees meet on a regular basis.
The day to day running of the charity is 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
finances of the charity and are satisfied that systems are in place to reduce the exposure to 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 serviTr operates from Level 3 of the Market Car Park at Luton Point 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 32 (2023: 23) new users registered with Luton Shopmobility. The mobility equipment
was used 371 (2023: 289) times in the year.
Financial Review
During the year the charity received unrestricted income from donations of £42,872 (2023.. £38,584)
including donaled ServI￿S of £28,000 (2023: £28,000), wheelchair and scooter hire fees of £1,950
(2023.. £1,481) and all other income of £251 (2023: £210). There were no restricted grants (2023: £nil)
received. After expenses of £36,839 (2023: £38,708) there was a net surplus of £8,234 (2023: £1,567)
on the total funds. Before transfers. there was a surplus on unrestricted funds of £8,444 and a deficit on
restricted funds of £210 in the year. At the year end the charity had cash at bank of £20,376, fixed
assets of £2,058 and total accumulated reserves of £26,291.
The free reserves at the year-end are £20,046. Reserves are held to help ensure the continuation of
services. The level of reserves is monitored and reviewed at regular intepials by the finan￿ committee.
The Trustees are thankful for the support given by Luton Point (formerly The Mall Luton) in the year.

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2024
The attached accounts show the current state of the finances of the charty. sin￿ the temporary closure
between 27 November 2021 and 3 April 2022, due the effects of Covid as well as the difficulty
experienced in obtaining funding for the service, Luton Shopmobility is now open two days per week run
by a dedicated team of trustees and volunteers. The revenue from scooter hires, the generous financial
support from Luton Point and the willingness of the volunteers means that in assessing the financial
position for a period of at least 12 months from the approval of these financial statements, the trustees
have concluded that Luton Shopmobility is a going concern and these accounts have therefore been
prepared on this basis.
Future Plans
The trustees and volunteers are determined and committed to ensuring Luton Shopmobility continues
serving the needs of the people of Luton and if conditions and circuMstan￿S allow will aim to open for a
3rd day in the week.
Public Benefit
The trustees have complied with their duty to have regard to guidan￿ on public benefit published by the
Charity Commission.
Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice). Under the Charities Act 2011, the trustees are required to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of the
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 consistently:
observe the melhods and principles in the Chartties 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 con￿rn basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time 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 of t
oard of trustees
R Greening
Chairman
24 October 2024

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
Opinion
We have audited the financial ststements of Luton Shopmobility (the '¢harity') for the year ended 31
March 2024 which comprise the Slatement of Financial Activities. the Balance Sheet and the related
notes. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financtal statements:
give a true and fair view of the state of the chartty's affairs as at 31 March 2024 and of its incoming
resources and application of resources for the year then ended.
have been properly prepared in ac£ordance with United ￿"ngdoM Generally Accepted Accounting
Practice. and
have been prepared in accordance wilh the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordanct with Intemational Standards on Auditing (UK) {ISAs {UK}} and
applicable law. Our responsibilities under those standards are further described in the Auditors.
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements thal are relevant to our audit of the financial
stslements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requiremen15. We believe that the audit eviden￿ we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditin9 the financial statements, we have concluded that the trustees, use of the going concem basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to
evenls or conditions that, individually or collectively, may cast significant doubt on the charity's ability to
cAinlinue as a going concem for a period of at least hvelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees wtth respect lo going cx)ncem are described in
the relevant secb'ons of this report.
Other infomiation
The trustees are responsible for the other information. The other information Comprises the infomiation in
the Report of the Trus186s but does not include the financial statements and our Report of the Auditors
thereon.
Our opinion on the financial statements does not cover the other information and we do not express any
form of assuran￿ conclusion thereon.
In cOnn￿tIon with our audil of the financial stalements, our responsibility is to read the other informab'on
and, in doing so. consider whether the other information is materially inconsistent with the financial
statements. or our knowledge obtained in the audit or otherwise appears to be materially misstated. If,
based on the work we have performed. we conclude that there is a material misststement of this other
infomiation. we are required to report that fact. We have nolhing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matter5 where the Charrties (Accounts and Reports)
RegL¢lalions 2008 ￿qUireS us to report to you rf. in our opinion..
The infomialion given in the financial statements is inconsistent in any material respect with th8
trustees. feport,. or
adequate accounting re(xirds have nol been kept: or

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
the financial statements are not in agreement with the accounting ￿Cords., or
we have not received all the infomiation and explan8ts.ons we requi￿ for our audit.
Responsibilities of trustoes
As explained more fully in the Trustees, Responsibilities Ststement Set out on page th￿e, the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a true
and fair view. and for such internal control as the trustees deternine necessary to enable the preparation
of financlal statements that are free from material misstalement, whether due to fraud or error.
In preparing the financial statements. the trustees are fesponsible for assessing the charity's ability to
continue as a going conceffl. disclosing. as applicable. matters related to going concern and using the
going concern basis of ac￿unting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic altematÈve but to do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 ofthe Charities Ad 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial slatements as a whole are
free from material misstatement. whether due ￿ fraud or error. and to issue a Report of the Auditors that
includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an
audit conducted in accordance with ISAS {UK} will always detect a material misstatement when it exists.
Misstatements can afise from fraud or error and are ￿nSidered material if, individually or in th8
aggregate. they could reasonably be expected to influence the economic derxsions of Ltsers taken on the
basis of these financial statements.
Irregularities, including fraud, are instances of non-cornpliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements, including
fraud.
Extent to which the audit was considered capable of detecling irregularities, including fraud
Because of the inherent limitations of an audit, there is a risk that we vrill nol delect all irregularities.
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that Complian￿ with a law or regulation is removed from the
evenls and transactions reflected in the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather
than effor, as fraud involves inlents'onal cOn￿alment, forgery. collusion, omission or misrepresentation.
We identify and assess the risks of material misstatement of the financi81 statements, whether due to
fraud or error, and then design and perform audit procedures responsive to these risks, induding
obtaining audit evidence that is sufficient and appropriate lo provide a basis for our opinion.
Identi￿ng and assessing potgntial risks ￿lated to iff8gulaiitl8S
In identifying and assessing risks of material misstatement in respect of irregulanties, including fraud and
non-compliance with laws and regulats"ons, we considered the following:
the nature of the charity. control environment and business performance:
the resLsIt5 of our enquiries of management about their own identification and assessments of the
risks of irregularitie5',
any matters we identtfied having obtsined and reviewed the charivs policies and procedures
relating to..
identifying, evaluating and comptying with laws and reguiats'ons and whether they were
aware ofany InStan￿S of non-compliance..
detecting and responding to the risks of fraud and whether they have knowledge of any
actual, suspected or alleged fraud-.
the matters discussed among the audit engagement team regarding how and where
fraud might occur in the finan￿al statements and any polenti81 indicators of fraud.

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
In common with all audits under ISAS {UK} we are also required to perforn specific procedures to
respond to the rtsk of management override.
We also obtained an understanding of the legal and regulatory framework that the charity operates in,
focussing on provisions of those laws and regulations that had a direct effect on the detemiinab'on of
aterial amounts and disclosures in the financial staternents, such as the Charities Act 2011.
In addition, we considered the provisions of other laws and regulations that do not have a direct 8ff8Ct on
the financial statements but compliance with which may be fundamental lo the charity's ability to operate
or to avoid a material penalty-
Audrf response lo risk id8ntifiod
Our procedures to respond to risks identified included the following=
Reviewing the financial statement disclosures to assess compliance with provisions of relevant laws
and regulations described as having a direct effect on the financial statements.,
Perforniing analytical procedures lo identify any unusual or unexpected relationships that may
indicate material misstatement due lo fraud-,
In addressing the risk of fraud through management override of conlrols, the testing of the
appropriateness of journal entries and other adjustsnents and evaluating the business rationale of
any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all
engagement team members and remained alert to any indications of fraud or non-compliance with laws
and regulations throughout the audit.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website al www.frc.org.ukJauditorsresponsibilities. This description foms
part of our Report of the Auditors.
Use of our report
This report is made solely to the charity's trustees, as a body. in accordance with Part 4 of the Charities
{Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to
the charity's trustees those matters we are required to stat8 to them in a Report of the Auditors and for no
other purpose. To the fullest exlent permitted by law. we do not accept or assume responsibility to
anyone other than the chafity and the charity's trustees as a body, for our audil work, for this report, or for
the opinions we have fomed.
Miller& Co
Statutory Auditor, Chartered Accountants
5 Imperial Court, Laporte Way
Luton
LU4 8FE
25 October 2024
Mi118r & Co is el￿￿ble lo act as an auditor in terms of section 1212 ofthe Companies Acl 2006.

LUTON SHOPMOBILITY
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2024
Unrestricted
Funds
Restricted
Funds
2024
Total
2023
Total
Notes
Income
Donations
Charitable activities
Sale of goods
Other income
Interest
Profit on sale of
fixed assets
42,872
1.950
62
42.872
1,950
62
38,584
1,481
41
40
40
20
149
149
149
Total income
45,073
45,073
40,275
Expenditure
Cost of goods sold
Office expenses
Heat and light
Rent and rates
Scooterlwheelchair
repairs and maintenance
General repairs
Insurance
Volunteer expenses
Bank and card charges
Auditors. remuneration
Depreciation of:
Wheelchairs and scooters
25
818
1.574
28,456
25
818
1,574
28.456
15
702
1,380
28,342
401
937
1,579
401
937
1,579
210
74
1.602
495
1,022
1,577
103
86
1,566
210
74
1.602
1.163
1,163
3,420
Total expenditure
36,629
210
36,839
38,708
Net (expenditure)lincome
Transfers between funds
(210)
(450)
8,234
1,567
450
Net movernent in funds
Funds at 1 April 2023
8,894
13.210
(660)
4,847
8,234
18,057
1,567
16,490
Funds at 31 March 2024
22,104
4,187
26.291
18,057
All the charity's operations are classed as continuing. Movements on reserves and all recognised
gains and losses are shown above.

LUTON SHOPMOBILITY
BALANCE SHEET
at 31 March 2024
Unrestricted
Funds
Restricted
Funds
2024
Total
2023
Total
Notes
Fixed assets
Tangible assets
10
2,058
2,058
2,772
Current assets
Stock
Debtors
Cash at bank
Cash on hand
110
1,218
20,376
20
110
1,218
24,563
20
135
1,220
15,476
20
11
4,187
21,724
4,187
25,911
16,851
Creditors: amounts falling due in one year
Creditors
12
1,678
1,678
1,566
Net current assets
20.046
4,187
24,233
15,285
Net assets
22,104
4.187
26,291
18,057
Funds
Unrestricted funds
14
22,104
22,104
13,210
Restricted funds
14
4,187
4,187
4,847
Total funds
22,104
4.187
26,291
18,057
The financial statements on pages 7 to 15 were approved by the board of trustees on 24 October 2024
and were signed on its behalf by:
R Greening
Chair
C Warren
Vice chair

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
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 Recommended Practi￿ applicable to charities preparing their accounts in accordan
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 Act 2011 and UK Generally Accepted Accounting Practi￿.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair view,. This departure has involved following the Accounting and Reporting by Charities:
Statement of Recommended practi￿ 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 statements are prepared on a going concem basis under the historical cost
convention. The presentation currency of the financial statements is the Pound Sterling. rounded to
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 charty in fulfilling its main charitsble 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
10Q/o Straight line
20 % straight line
200/0 Straight line
Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
Voluntary income is received by way of donations and is induded in full in the Statement of
Financial Activities when re￿Ived.
Donated services are valued at their estimated 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.
Income from charitable activities represents loan fees received from members for their use of
scooters and wheelchairs and is recognised when entitlement has occurred.

10
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties. it is probable that the settlement will be
required and the amount of the obligation can be measured reliably.
Grants
Grants including grants for the purchase of fixed assets are recognised in the Statement 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
harity without further specified purpose and are available as general funds.
Restricted funds
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for 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 financia
statements.
Stocks
Stocks are stated at the lower of cost and estimated selling price less cost to sell and comprise
goods for resale.
Debtors and creditors receivablelpayable within one year
Debtors and creditors receivable or payable within one year are recorded at transaction pri￿.
Judgements and key assumptions
Preparation of the financial statements requires management to make significant judgements in
applying the accounting policies of the Charty and estimates and assumptions that have a
significant effect on the recognition and measurement of assets, liabilities, income and expenses.
As mentioned in the trustee report the trustees had to close Luton Shopmobility in November 2021.
However, following a suc￿Ssful re-opening in April 2022, Luton Shopmobility is now open two days
per week and the scooter hire charges and financial support from Luton Point, together with keeping
expenses under control has led the trustees to conclude that Luton Shopmobility is a going concern.
The trustees have had to make various judgements regarding the estimated level of income and
expenses 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 these financial statements and have concluded that this
is sufficient with the level of reserves and cash balan￿S for the charity to be able to continue as a
going concern.

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
Donations
2024
2023
General donations
Donations by users
Donated services -
The Mall Luton (rent free Offi￿ and parking spa￿)
14,688
10,329
255
28,000
28,000
42,872
38,584
Income from donations was £42,872 of which £nil (2023: £nil) was attributable to restricted and
£42,872 (2023: £38,584) was attrtbutable to unrestricted funds.
3. Charitable activities
2024
2023
Wheelchair and scooter hire fees
1,950
1,481
1,950
1,481
Income from charitable activities was all (2023: sarne) attributable to unrestricted funds.
Other income
Income from sale of goods. sundry income. interest and profit on sale of fixed assets totalling £251
(2023: £210) were all attributable to unrestricted funds.
5. Staff costs
There were no employees employed by the charity during the year (2023: same).

12
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
6. Auditors remuneration
2024
2023
For audit services
For other services
1,194
408
1,170
396
1,602
1,566
7. Trustees. and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year (2023: same).
The trustees did not have any expenses reimbursed during the year (2023: same).
8. Related party transactions
Donations received without conditions from trustees, totalled £45 during the year (2023: £5,180).
Expenditure - 2023 comparative
Unrestricted
Fund
Restricted
Fund
2022
Total
Cost of goods sold
Office expenses
Heating and light
Rent and rates
Scooterlwheelchair repairs and maintenan
General repairs and renewals
Insurance
Volunteer expenses
Bank charges
Auditors, rernuneration
Depreciation of wheelchairs and scooters
15
702
1,380
28,342
495
1022
1,577
15
702
1,380
28,342
495
1,022
1,577
103
86
1.566
3,420
103
86
1,566
3,420
Total expenditure
38,605
103
38,708

13
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
10. Tangible fixed assets
Fixtures &
Fittings
Premises
Improvement
Wheelchairs
& Scooters
Total
Cost
1 April 2023
Additions
Disposals
31 March 2024
12,303
84,748
31,861
450
1,114
31,197
128,912
450
1,114
128,248
12,303
84.748
Depreciation
1 April 2023
Charge for year
Eliminated on disposal
31 March 2024
12,303
84,748
29,089
1,163
1,113
29,139
126,140
1,163
1,113
126.190
12,303
84.748
Net book value
31 March 2024
2,058
2,058
31 March 2023
2,772
2.772
The office premises used by the charity are not owned by the charity and are occupied rent free.
11. Debtors
2024
2023
Other debtors
Prepayments and accrued income
47
1,173
1,218
1.218
1,220
12. Creditors
2024
2023
Accruals
1,678
1,566
1,678
1,566

14
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
13. Fund reconciliation
Balance at
0110412023
Income
Expenses
Transfers
Balance at
3110312024
Unrestricted funds
General funds
13,210
45,073
(36,629)
450
22,104
13,210
45,073
(36,629)
450
22,104
Restricted funds
Scooter replacement
Volunteer expenses
4.073
774
{450)
3,623
564
{210)
4.847
(210)
(450)
4,187
Total funds
18.057
45,073
36,839
26.291
Balance at
0110412022
Income
Expenses
Transfers
Balance at
3110312023
Unrestricted funds
General funds
8,740
40,275
(38,605)
2,800
13,210
8,740
40,275
{38,605)
2,800
13,210
Restricted funds
Scooter rep1a￿rnent
Volunteer expenses
6,873
877
(2,800)
4,073
774
(103)
7.750
(103)
(2,800)
4,847
Total funds
16,490
40,275
38,708
18,057

15
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
13. Fund reconciliation (cont'd)
Fund Descriptions
Unr8Stricted funds
These are funds that the trustees are free to use in accordance with the charitable objects.
Designated funds
These are funds set aside to cover the cost of potential future redundancies.
Restricted funds
Scooter replacement
being various grants re￿iVed for the replacement of scooters and
wheelchairs that have reached the end of their useful lrfe. Once the scooters have been purchased
the value of the tangible fixed assets is transferred to unrestricted funds as the asset is held for a
general and not a restricted purpose.
Volunteer expenses - being grants re￿iVed from London Luton Airport Ltd via BCLF, Green Hall
Foundation and the Community Support Fund to cover the cost of volunteers, expenses.
14. Analysis of net assets between funds
Unrestricted Restricted
Fund
Fund
2024
Total
Fixed assets
Current assets
Current liabilities
2,058
21,724
(1,678)
2,058
25,911
(1,678)
4,187
22,104
4,187
26,291
Unrestricted Restricted
Fund
Fund
2023
Total
Fixed assets
Current assets
Current liabilities
2,772
12.004
(1,566)
2,772
16,851
(1,566)
4.847
13,210
4,847
18,057

LUTON SHOPMOBILITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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 2024
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 2024
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 Luton Point, Centre Management
37 Luton Point
Luton, Beds. LU12LJ
Trustees:
R Greening (Chair)
L Meyer
(Secretary)
C Beck
C Mallia
(Treasurer)
C Warren
(Vice chair)
E Zurawska (appointed 311112023)
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:
3° Floor, Market Car Park
Luton Point, Luton
LU12LJ

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2024
The Trustees present their report and the audited financial statements of the charÉty for the year ended
31 March 2024. The Trustees have adopted the provisions of the Statement of Recommended Practi
(SORP) "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 to the accounts and comply with the Charity's goveming document, the Charities Act 2011 and
Accounting and Reporting by Charities: Statement of Recommended Practi￿ 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 a constitution. The trustees are responsible
for the administration of the charity. Trustees are elected or re-elected at Annual General Meetings. The
charity's structure is that of a general committee and the trustees meet on a regular basis.
The day to day running of the charity is 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
finances of the charity and are satisfied that systems are in place to reduce the exposure to 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 serviTr operates from Level 3 of the Market Car Park at Luton Point 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 32 (2023: 23) new users registered with Luton Shopmobility. The mobility equipment
was used 371 (2023: 289) times in the year.
Financial Review
During the year the charity received unrestricted income from donations of £42,872 (2023.. £38,584)
including donaled ServI￿S of £28,000 (2023: £28,000), wheelchair and scooter hire fees of £1,950
(2023.. £1,481) and all other income of £251 (2023: £210). There were no restricted grants (2023: £nil)
received. After expenses of £36,839 (2023: £38,708) there was a net surplus of £8,234 (2023: £1,567)
on the total funds. Before transfers. there was a surplus on unrestricted funds of £8,444 and a deficit on
restricted funds of £210 in the year. At the year end the charity had cash at bank of £20,376, fixed
assets of £2,058 and total accumulated reserves of £26,291.
The free reserves at the year-end are £20,046. Reserves are held to help ensure the continuation of
services. The level of reserves is monitored and reviewed at regular intepials by the finan￿ committee.
The Trustees are thankful for the support given by Luton Point (formerly The Mall Luton) in the year.

LUTON SHOPMOBILITY
TRUSTEES ANNUAL REPORT
for the year ended 31 March 2024
The attached accounts show the current state of the finances of the charty. sin￿ the temporary closure
between 27 November 2021 and 3 April 2022, due the effects of Covid as well as the difficulty
experienced in obtaining funding for the service, Luton Shopmobility is now open two days per week run
by a dedicated team of trustees and volunteers. The revenue from scooter hires, the generous financial
support from Luton Point and the willingness of the volunteers means that in assessing the financial
position for a period of at least 12 months from the approval of these financial statements, the trustees
have concluded that Luton Shopmobility is a going concern and these accounts have therefore been
prepared on this basis.
Future Plans
The trustees and volunteers are determined and committed to ensuring Luton Shopmobility continues
serving the needs of the people of Luton and if conditions and circuMstan￿S allow will aim to open for a
3rd day in the week.
Public Benefit
The trustees have complied with their duty to have regard to guidan￿ on public benefit published by the
Charity Commission.
Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice). Under the Charities Act 2011, the trustees are required to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of the
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 consistently:
observe the melhods and principles in the Chartties 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 con￿rn basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time 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 of t
oard of trustees
R Greening
Chairman
24 October 2024

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
Opinion
We have audited the financial ststements of Luton Shopmobility (the '¢harity') for the year ended 31
March 2024 which comprise the Slatement of Financial Activities. the Balance Sheet and the related
notes. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financtal statements:
give a true and fair view of the state of the chartty's affairs as at 31 March 2024 and of its incoming
resources and application of resources for the year then ended.
have been properly prepared in ac£ordance with United ￿"ngdoM Generally Accepted Accounting
Practice. and
have been prepared in accordance wilh the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordanct with Intemational Standards on Auditing (UK) {ISAs {UK}} and
applicable law. Our responsibilities under those standards are further described in the Auditors.
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements thal are relevant to our audit of the financial
stslements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requiremen15. We believe that the audit eviden￿ we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditin9 the financial statements, we have concluded that the trustees, use of the going concem basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to
evenls or conditions that, individually or collectively, may cast significant doubt on the charity's ability to
cAinlinue as a going concem for a period of at least hvelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees wtth respect lo going cx)ncem are described in
the relevant secb'ons of this report.
Other infomiation
The trustees are responsible for the other information. The other information Comprises the infomiation in
the Report of the Trus186s but does not include the financial statements and our Report of the Auditors
thereon.
Our opinion on the financial statements does not cover the other information and we do not express any
form of assuran￿ conclusion thereon.
In cOnn￿tIon with our audil of the financial stalements, our responsibility is to read the other informab'on
and, in doing so. consider whether the other information is materially inconsistent with the financial
statements. or our knowledge obtained in the audit or otherwise appears to be materially misstated. If,
based on the work we have performed. we conclude that there is a material misststement of this other
infomiation. we are required to report that fact. We have nolhing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matter5 where the Charrties (Accounts and Reports)
RegL¢lalions 2008 ￿qUireS us to report to you rf. in our opinion..
The infomialion given in the financial statements is inconsistent in any material respect with th8
trustees. feport,. or
adequate accounting re(xirds have nol been kept: or

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
the financial statements are not in agreement with the accounting ￿Cords., or
we have not received all the infomiation and explan8ts.ons we requi￿ for our audit.
Responsibilities of trustoes
As explained more fully in the Trustees, Responsibilities Ststement Set out on page th￿e, the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a true
and fair view. and for such internal control as the trustees deternine necessary to enable the preparation
of financlal statements that are free from material misstalement, whether due to fraud or error.
In preparing the financial statements. the trustees are fesponsible for assessing the charity's ability to
continue as a going conceffl. disclosing. as applicable. matters related to going concern and using the
going concern basis of ac￿unting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic altematÈve but to do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 ofthe Charities Ad 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial slatements as a whole are
free from material misstatement. whether due ￿ fraud or error. and to issue a Report of the Auditors that
includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an
audit conducted in accordance with ISAS {UK} will always detect a material misstatement when it exists.
Misstatements can afise from fraud or error and are ￿nSidered material if, individually or in th8
aggregate. they could reasonably be expected to influence the economic derxsions of Ltsers taken on the
basis of these financial statements.
Irregularities, including fraud, are instances of non-cornpliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements, including
fraud.
Extent to which the audit was considered capable of detecling irregularities, including fraud
Because of the inherent limitations of an audit, there is a risk that we vrill nol delect all irregularities.
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that Complian￿ with a law or regulation is removed from the
evenls and transactions reflected in the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather
than effor, as fraud involves inlents'onal cOn￿alment, forgery. collusion, omission or misrepresentation.
We identify and assess the risks of material misstatement of the financi81 statements, whether due to
fraud or error, and then design and perform audit procedures responsive to these risks, induding
obtaining audit evidence that is sufficient and appropriate lo provide a basis for our opinion.
Identi￿ng and assessing potgntial risks ￿lated to iff8gulaiitl8S
In identifying and assessing risks of material misstatement in respect of irregulanties, including fraud and
non-compliance with laws and regulats"ons, we considered the following:
the nature of the charity. control environment and business performance:
the resLsIt5 of our enquiries of management about their own identification and assessments of the
risks of irregularitie5',
any matters we identtfied having obtsined and reviewed the charivs policies and procedures
relating to..
identifying, evaluating and comptying with laws and reguiats'ons and whether they were
aware ofany InStan￿S of non-compliance..
detecting and responding to the risks of fraud and whether they have knowledge of any
actual, suspected or alleged fraud-.
the matters discussed among the audit engagement team regarding how and where
fraud might occur in the finan￿al statements and any polenti81 indicators of fraud.

LUTON SHOPMOBILITY
INDEPENDENT AUDITORS REPORT TO THE
TRUSTEES OF LUTON SHOPMOBILITY
In common with all audits under ISAS {UK} we are also required to perforn specific procedures to
respond to the rtsk of management override.
We also obtained an understanding of the legal and regulatory framework that the charity operates in,
focussing on provisions of those laws and regulations that had a direct effect on the detemiinab'on of
aterial amounts and disclosures in the financial staternents, such as the Charities Act 2011.
In addition, we considered the provisions of other laws and regulations that do not have a direct 8ff8Ct on
the financial statements but compliance with which may be fundamental lo the charity's ability to operate
or to avoid a material penalty-
Audrf response lo risk id8ntifiod
Our procedures to respond to risks identified included the following=
Reviewing the financial statement disclosures to assess compliance with provisions of relevant laws
and regulations described as having a direct effect on the financial statements.,
Perforniing analytical procedures lo identify any unusual or unexpected relationships that may
indicate material misstatement due lo fraud-,
In addressing the risk of fraud through management override of conlrols, the testing of the
appropriateness of journal entries and other adjustsnents and evaluating the business rationale of
any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all
engagement team members and remained alert to any indications of fraud or non-compliance with laws
and regulations throughout the audit.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website al www.frc.org.ukJauditorsresponsibilities. This description foms
part of our Report of the Auditors.
Use of our report
This report is made solely to the charity's trustees, as a body. in accordance with Part 4 of the Charities
{Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to
the charity's trustees those matters we are required to stat8 to them in a Report of the Auditors and for no
other purpose. To the fullest exlent permitted by law. we do not accept or assume responsibility to
anyone other than the chafity and the charity's trustees as a body, for our audil work, for this report, or for
the opinions we have fomed.
Miller& Co
Statutory Auditor, Chartered Accountants
5 Imperial Court, Laporte Way
Luton
LU4 8FE
25 October 2024
Mi118r & Co is el￿￿ble lo act as an auditor in terms of section 1212 ofthe Companies Acl 2006.

LUTON SHOPMOBILITY
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2024
Unrestricted
Funds
Restricted
Funds
2024
Total
2023
Total
Notes
Income
Donations
Charitable activities
Sale of goods
Other income
Interest
Profit on sale of
fixed assets
42,872
1.950
62
42.872
1,950
62
38,584
1,481
41
40
40
20
149
149
149
Total income
45,073
45,073
40,275
Expenditure
Cost of goods sold
Office expenses
Heat and light
Rent and rates
Scooterlwheelchair
repairs and maintenance
General repairs
Insurance
Volunteer expenses
Bank and card charges
Auditors. remuneration
Depreciation of:
Wheelchairs and scooters
25
818
1.574
28,456
25
818
1,574
28.456
15
702
1,380
28,342
401
937
1,579
401
937
1,579
210
74
1.602
495
1,022
1,577
103
86
1,566
210
74
1.602
1.163
1,163
3,420
Total expenditure
36,629
210
36,839
38,708
Net (expenditure)lincome
Transfers between funds
(210)
(450)
8,234
1,567
450
Net movernent in funds
Funds at 1 April 2023
8,894
13.210
(660)
4,847
8,234
18,057
1,567
16,490
Funds at 31 March 2024
22,104
4,187
26.291
18,057
All the charity's operations are classed as continuing. Movements on reserves and all recognised
gains and losses are shown above.

LUTON SHOPMOBILITY
BALANCE SHEET
at 31 March 2024
Unrestricted
Funds
Restricted
Funds
2024
Total
2023
Total
Notes
Fixed assets
Tangible assets
10
2,058
2,058
2,772
Current assets
Stock
Debtors
Cash at bank
Cash on hand
110
1,218
20,376
20
110
1,218
24,563
20
135
1,220
15,476
20
11
4,187
21,724
4,187
25,911
16,851
Creditors: amounts falling due in one year
Creditors
12
1,678
1,678
1,566
Net current assets
20.046
4,187
24,233
15,285
Net assets
22,104
4.187
26,291
18,057
Funds
Unrestricted funds
14
22,104
22,104
13,210
Restricted funds
14
4,187
4,187
4,847
Total funds
22,104
4.187
26,291
18,057
The financial statements on pages 7 to 15 were approved by the board of trustees on 24 October 2024
and were signed on its behalf by:
R Greening
Chair
C Warren
Vice chair

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
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 Recommended Practi￿ applicable to charities preparing their accounts in accordan
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 Act 2011 and UK Generally Accepted Accounting Practi￿.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair view,. This departure has involved following the Accounting and Reporting by Charities:
Statement of Recommended practi￿ 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 statements are prepared on a going concem basis under the historical cost
convention. The presentation currency of the financial statements is the Pound Sterling. rounded to
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 charty in fulfilling its main charitsble 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
10Q/o Straight line
20 % straight line
200/0 Straight line
Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
Voluntary income is received by way of donations and is induded in full in the Statement of
Financial Activities when re￿Ived.
Donated services are valued at their estimated 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.
Income from charitable activities represents loan fees received from members for their use of
scooters and wheelchairs and is recognised when entitlement has occurred.

10
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties. it is probable that the settlement will be
required and the amount of the obligation can be measured reliably.
Grants
Grants including grants for the purchase of fixed assets are recognised in the Statement 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
harity without further specified purpose and are available as general funds.
Restricted funds
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for 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 financia
statements.
Stocks
Stocks are stated at the lower of cost and estimated selling price less cost to sell and comprise
goods for resale.
Debtors and creditors receivablelpayable within one year
Debtors and creditors receivable or payable within one year are recorded at transaction pri￿.
Judgements and key assumptions
Preparation of the financial statements requires management to make significant judgements in
applying the accounting policies of the Charty and estimates and assumptions that have a
significant effect on the recognition and measurement of assets, liabilities, income and expenses.
As mentioned in the trustee report the trustees had to close Luton Shopmobility in November 2021.
However, following a suc￿Ssful re-opening in April 2022, Luton Shopmobility is now open two days
per week and the scooter hire charges and financial support from Luton Point, together with keeping
expenses under control has led the trustees to conclude that Luton Shopmobility is a going concern.
The trustees have had to make various judgements regarding the estimated level of income and
expenses 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 these financial statements and have concluded that this
is sufficient with the level of reserves and cash balan￿S for the charity to be able to continue as a
going concern.

LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
Donations
2024
2023
General donations
Donations by users
Donated services -
The Mall Luton (rent free Offi￿ and parking spa￿)
14,688
10,329
255
28,000
28,000
42,872
38,584
Income from donations was £42,872 of which £nil (2023: £nil) was attributable to restricted and
£42,872 (2023: £38,584) was attrtbutable to unrestricted funds.
3. Charitable activities
2024
2023
Wheelchair and scooter hire fees
1,950
1,481
1,950
1,481
Income from charitable activities was all (2023: sarne) attributable to unrestricted funds.
Other income
Income from sale of goods. sundry income. interest and profit on sale of fixed assets totalling £251
(2023: £210) were all attributable to unrestricted funds.
5. Staff costs
There were no employees employed by the charity during the year (2023: same).

12
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
6. Auditors remuneration
2024
2023
For audit services
For other services
1,194
408
1,170
396
1,602
1,566
7. Trustees. and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year (2023: same).
The trustees did not have any expenses reimbursed during the year (2023: same).
8. Related party transactions
Donations received without conditions from trustees, totalled £45 during the year (2023: £5,180).
Expenditure - 2023 comparative
Unrestricted
Fund
Restricted
Fund
2022
Total
Cost of goods sold
Office expenses
Heating and light
Rent and rates
Scooterlwheelchair repairs and maintenan
General repairs and renewals
Insurance
Volunteer expenses
Bank charges
Auditors, rernuneration
Depreciation of wheelchairs and scooters
15
702
1,380
28,342
495
1022
1,577
15
702
1,380
28,342
495
1,022
1,577
103
86
1.566
3,420
103
86
1,566
3,420
Total expenditure
38,605
103
38,708

13
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
10. Tangible fixed assets
Fixtures &
Fittings
Premises
Improvement
Wheelchairs
& Scooters
Total
Cost
1 April 2023
Additions
Disposals
31 March 2024
12,303
84,748
31,861
450
1,114
31,197
128,912
450
1,114
128,248
12,303
84.748
Depreciation
1 April 2023
Charge for year
Eliminated on disposal
31 March 2024
12,303
84,748
29,089
1,163
1,113
29,139
126,140
1,163
1,113
126.190
12,303
84.748
Net book value
31 March 2024
2,058
2,058
31 March 2023
2,772
2.772
The office premises used by the charity are not owned by the charity and are occupied rent free.
11. Debtors
2024
2023
Other debtors
Prepayments and accrued income
47
1,173
1,218
1.218
1,220
12. Creditors
2024
2023
Accruals
1,678
1,566
1,678
1,566

14
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
13. Fund reconciliation
Balance at
0110412023
Income
Expenses
Transfers
Balance at
3110312024
Unrestricted funds
General funds
13,210
45,073
(36,629)
450
22,104
13,210
45,073
(36,629)
450
22,104
Restricted funds
Scooter replacement
Volunteer expenses
4.073
774
{450)
3,623
564
{210)
4.847
(210)
(450)
4,187
Total funds
18.057
45,073
36,839
26.291
Balance at
0110412022
Income
Expenses
Transfers
Balance at
3110312023
Unrestricted funds
General funds
8,740
40,275
(38,605)
2,800
13,210
8,740
40,275
{38,605)
2,800
13,210
Restricted funds
Scooter rep1a￿rnent
Volunteer expenses
6,873
877
(2,800)
4,073
774
(103)
7.750
(103)
(2,800)
4,847
Total funds
16,490
40,275
38,708
18,057

15
LUTON SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
13. Fund reconciliation (cont'd)
Fund Descriptions
Unr8Stricted funds
These are funds that the trustees are free to use in accordance with the charitable objects.
Designated funds
These are funds set aside to cover the cost of potential future redundancies.
Restricted funds
Scooter replacement
being various grants re￿iVed for the replacement of scooters and
wheelchairs that have reached the end of their useful lrfe. Once the scooters have been purchased
the value of the tangible fixed assets is transferred to unrestricted funds as the asset is held for a
general and not a restricted purpose.
Volunteer expenses - being grants re￿iVed from London Luton Airport Ltd via BCLF, Green Hall
Foundation and the Community Support Fund to cover the cost of volunteers, expenses.
14. Analysis of net assets between funds
Unrestricted Restricted
Fund
Fund
2024
Total
Fixed assets
Current assets
Current liabilities
2,058
21,724
(1,678)
2,058
25,911
(1,678)
4,187
22,104
4,187
26,291
Unrestricted Restricted
Fund
Fund
2023
Total
Fixed assets
Current assets
Current liabilities
2,772
12.004
(1,566)
2,772
16,851
(1,566)
4.847
13,210
4,847
18,057