2025-03-31-accounts

Charity registration number: 1047613

Rochdale Borough Shopmobility

Annual Report and Financial Statements for the Year Ended 31 March 2025

Rochdale Borough Shopmobility

Contents (continued)

Reference and Administrative Details	1
Trustees' Report	2to3
Statement ofTrustees’ Responsibilities	4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
NotestotheFinancialStatements	8tol7

Rochdale Borough Shopmobility

Reference and Administrative Details

ChiefExecutive Officer	Mr CllrAshley Deanley
Trustees	Mr CllrAshley Deanley
	Ms Christine Berry
	Ms Patricia Boylan
	Ms Janice Coventry
	Mr CllrJames Gartside
	Mr Paul Ambrose
	Mr Cllr Billy Sheerin
Charity Registration Number	1047613
Principal Office	12 River Street
	Rochdale
	Greater Manchester
	OL16 WY
Independent Examiner	Shaw Mitchell Partnership Limited
	Bank House
	71 Dale Street
	Milnrow
	Rochdale
	OL163NJ

Page 1

Rochdale Borough Shopmobility

Trustees’ Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025,

Objectives and activities

Public benefit

Rochdale Borough Shopmobiility provides manual and powered wheelchairs, powered scooters and volunteer escorts to help people who have limited mobillity shop with ease and enjoyment in Rochdale Town Centre. It is for anyone, regardless of age, whether their disability is temporary or permanent. Shopmobility also provides escorts for people with sensory difficulties to help with shopping.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Financial instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and

investments.

The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Page 2

Rochdale Borough Shopmobility

Trustees’ Report (continued)

The annual report was approved by the trustees of the charity on 11 March 2026 and signed on its behalf by:

ono ext wsWeorin[14] Mr Cllr Ashley Deanley Chief executive officer and trustee

Page 3

Rochdale Borough Shopmobility

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees 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:

• e select suitable accounting policies and then apply them consistently;

• ® observe the methods and principles in the Charities SORP;

• e 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; and

• e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 11 March 2026 and signed on its behalf by:

Mr Cllr Ashley Deanley Chief executive officer and trustee

Page 4

Rochdale Borough Shopmobility

Independent Examiner's Report to the trustees of Rochdale Borough Shopmobility

| report to the trustees on my examination of the accounts of Rochdale Borough Shopmobility for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of Rochdale Borough Shopmobility you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the Rochdale Borough Shopmobility's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

i have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of Rochdale Borough Shopmobility as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. 3, the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Bank House 71 Dale Street Milnrow Rochdale OL16 3NJ

11 March 2026

Page 5

Rochdale Borough Shopmobility

Statement of Financial Activities for the Year Ended 31 March 2025

		Unrestricted	Total
		funds	2025
	Note	£	£
Income and Endowmentsfrom:
Donations and legacies		33,012	33,012
Investment income	3	203	203
Total income		33,215	33,215
Expenditure on:
Raising funds		(1,927)	(1,927)
Charitable activities		(22,027)	(22,027)
Total expenditure		(23,954)	(23,954)
Net income		9,261	9,261
Net movement in funds		9,261	9,261
Reconciliation offunds
Total funds brought forward		17,237	17,237
Total funds carried forward	14	26,498	26,498
		Unrestricted	Total
		funds	2024
	Note	£	£
Income and Endowments from:
Donations and legacies		41,743	41,743
Investment income	3	142	142
Total income		41,885	41,885
Expenditure on:
Raisingfunds		(5,454)	(5,454)
Charitable activities		(31,811)	(31,811)
Total expenditure		(37,265)	(37,265)
Net income		4,620	4,620
Net movement in funds		4,620	4,620
Reconciliation offunds
Total funds brought forward		12,617	12,617
Totalfundscarriedforward	14	17,237	17,237

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2024 is shown in note 14.

The notes on pages 8 to 17 form an integral part of these financial statements. Page 6

Rochdale Borough Shopmobility

(Registration number: 1047613) Balance Sheet as at 31 March 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible assets	11	10,620	10,620
Current assets
Cash at bankand in hand	12	16,477	7,112
Creditors: Amountsfallingduewithinoneyear	13	(599)	(495)
Netcurrent assets		15,878	6,617
Net assets		26,498	17,237
Funds ofthe charity:
Unrestricted income funds
Unrestricted funds		26,498	17,237
Totalfunds	14	26,498	17,237

The financial statements on pages 6 to 17 were approved by the trustees, and authorised for issue on 11 March 2026 and signed on their behalf by:

Mr Cllr Ashley Deanley Chief executive officer and trustee

The notes on pages 8 to 17 form an integral part of these financial statements. Page 7

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Rochdale Borough Shopmobility meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 8

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Page 9

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 10

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Page 11

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Derivative financial instruments

The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2 income from donations and legacies

	Unrestricted
	funds	Total
	General	funds
	£	£
Grants, including capital grants;
Grants from other charities	25,360	25,360
Regular giving and capital donations	7,652	7,652
Total for2025	33,012	33,012
Total for 2024	41,743	41,743
3 Investment income
	Unrestricted
	funds	Total
	General	funds
	£	£
Interest receivable and similar income;
Interest receivable on bank deposits	203	203
Total for 2025	203	203
Totalfor2024	142	142

Page 12

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

4 Expenditure on raising funds

a) Costs of trading activities

			Unrestricted
			funds	Total
			General	funds
		Note	£	£
Other direct costs ofactivities forgeneratingfunds			1,327	1,327
Totalfor2025			1,327	1,327
Total for2024			4,959	4,959
b)	Investment management costs
			Unrestricted
			funds	Total
			General	funds
		Note	£	£
Allocated supportcosts			600	600
Totalfor2025			600	600
Totalfor2024			495	495
				Total
				costs
				£
5	Expenditureon charitable activities
			Unrestricted
			funds	Total
			General	funds
		Note	£	£
Governance costs			22,027	22,027
Totalfor2024			31,811	31,811

Page 13

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Total expenditure £

6 Analysis of governance and support costs

Governance costs

	Unrestricted
	funds	Total
	General	funds
	£	£
Staff costs
Wages and salaries	20,077	20,077
Othergovernance costs	1,950	1,950
Total for 2025	22,027	22,027
Totalfor2024	31,811	31,811
7 Net incoming/outgoing resources
Net incoming resources forthe year include:
		2025
		£
8 Trustees remuneration and expenses
9 Staff costs
The aggregate payroll costs were as follows:
	2025	2024
	£	£
Staff costsduringtheyear were:
Wages and salaries	20,077	30,082
Other staff costs	:	66
	20,077	30,148

No employee received emoluments of more than £60,000 during the year

Page 14

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Tangible fixed assets

11 Tangible fixed assets
	Furniture and
	equipment	Total
	£	£
Cost
At 1Apri! 2024	10,620	10,620
At 31 March 2025	10,620	10,620
Depreciation
At 31 March 2025	-	-
Net bookvalue
At31 March 2025	10,620	10,620
At31 March 2024	10,620	10,620
12 Cash and cash equivalents
	2025	2024
	£	£
Cash on hand	24	24
Cash atbank	16,453	7,088
	16,477	7,112
13 Creditors: amountsfalling due within one year
	2025	2024
	£	£
Other creditors	(1)	-
Accruals	600	495
	599	495
14Funds

Page 15

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

	Balance at 1	Incoming	Resources	Balance at 31
	April 2024	resources	expended	March 2025
	£	£	£	£
Unrestricted funds
General	17,237	33,215	(23,954)	26,498
	Balance at 1	Incoming	Resources	Balance at 31
	April 2023	resources	expended	March 2024
	£	£	£	£
Unrestricted funds
General	12,617	41,885	(37,265)	17,237
15 Analysis of net assets betweenfunds
			Unrestricted	Totalfundsat
			funds	31 March
			General	2025
			£	£
Tangible fixed assets			10,620	10,620
Current assets			16,477	16,477
Current liabilities			(599)	(599)
Total net assets			26,498	26,498
			Unrestricted	Total funds at
			funds	31 March
			General	2024
			£	£
Tangible fixed assets			10,620	10,620
Current assets			7,112	7,112
Current liabilities			(495)	(495)
Total net assets			17,237	17,237
16 Analysis ofnetfunds
				At 31 March
			At 1 April 2024	2025
			£	£
Cash at bank and in hand			7,112	7,112
Netdebt			7,112	7,112

Page 16

Rochdale Borough Shopmobility

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Net debt 17 Related party transactions

At 31 March At 1 April 2023 2024 £ £ - -

Page 17

Rochdale Borough Shopmobility

Statement of Financial Activities by fund for the Year Ended 31 March 2025

	Total	Total
	Unrestricted	Unrestricted
	Funds	Funds
	2025	2024
	£	£
Income and Endowments from:
Donations and legacies	33,012	41,743
Investment income	203	142
Total income	33,215	41,885
Expenditure on:
Raisingfunds	(1,927)	(5,454)
Charitable activities	(22,027)	(31,811)
Total expenditure	(23,954)	(37,265)
Net income	9,261	4,620
Net movement in funds	9,261	4,620
Reconciliation offunds
Total funds brought forward	17,237	12,617
Totalfundscarriedforward	26,498	17,237

This page does not form part of the statutory financial statements. Page 18

Rochdale Borough Shopmobility

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

	Total	Total
	2025	2024
	£	£
Incomeand Endowmentsfrom:
Donations and legacies (analysed below)	33,012	41,743
Investment income (analysed below)	203	142
Total income	33,215	41,885
Expenditure on:
Raisingfunds(analysed below)	(1,927)	(5,454)
Charitable activities (analysed below)	(22,027)	(31,811)
Total expenditure	(23,954)	(37,265)
Netincome	9,261	4,620
Net movement in funds	9,261	4,620
Reconciliation offunds
Totalfunds broughtforward	17,237	12,617
Totalfundscarriedforward	26,498	17,237

This page does not form part of the statutory financial statements. Page 19

Rochdale Borough Shopmobility

Detailed Statement of Financial Activities for the Year Ended 31 March 2025 (continued)

	Total	Total
	2025	2024
	£	£
Donations andlegacies
Activities for Generating Funds	7,652	3,513
Grants -otheragencies	25,360	38,230
	33,012	41,743
Investment income
Interest on cash deposits	203	142
	203	142
Raisingfunds
Sundryexpenses	-	(599)
Rent	-	(195)
Water rates	(217)	(148)
Light, heat and power	(1,110)	(643)
Insurance	-	(3,065)
Repairs and maintenance	-	(309)
Accountancy fees	(600)	(495)
	(1,927)	(5,454)
Charitable activities
Wages and salaries	(20,077)	(30,082)
Staff welfare	-	(66)
Equipment repairs and renewals	(197)	(540)
Telephone and fax	(1,058)	(758)
Printing, postage and stationery	-	(235)
Sundry expenses	(500)	-
Cleaning	(45)	-
Travel and subsistence	-	(10)
Bank charges	(150)	(120)
	(22,027)	(31,811)

This page does not form part of the statutory financial statements. Page 20