BRISTOL SHOPMOBILITY LIMITED FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Charity Number 1052552 Company Number 02663659
BRISTOL SHOPMOBILITY FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Contents PAGES Reference & Administrative Infom)ation Trustees, Annual Report Independent Examiner's Report to the Trustees Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-13
BRISTOL SHOPMOBILITY REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2025 Status Bristol Shopmobility is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association and the Companies Act 2006. Its company registration number is 02663659, and its charity number is 1052552. Managing Trustees C Pitchers (Resigned 0811212025) T Roberts S Bullock (Resigned 2811112024) V Kennedy (Resigned 3010812025) R Maclaren (Appointed 2910512024) R Oliver Registered Office Cabot Circus Car Park Newfoundland Circus Bristol BS2 9AB Independent Examiner Joshua Kingston Bsc FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Bankers Lloyds TSB 4445 George Vvhite Street Cabot Circus Bristol BS13BA
BRISTOL SHOPMOBILITY TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2025 The Trustees have pleasure in presenting their report and financial statement for the year ended 31 March 2025. Objectives and activities The objects of the charitable company are to promote any charitable purposes for the benefit of persons with disabilities to assist and improve the mobility and conditions of life and relieve the need of such persons, and to provide facilities and equipment in furtherance of these purposes. Structure, Governance & Management The charitable company is run by the Trustees and the Manager (Management Committee) who usually meet on a regular basis. Trustees are appointed on a three-year rotational basis. They are nominated and elected by existing Board members. They receive in-house training and also have the opportunity to attend courses organised specifically for the voluntary sector. Achievements & Performance This year started off well with increasing numbers of hires, especially during the warmer summer months. On 7th June 2024 we took part in National Shopmobility Awareness Day, and encouraged Servi users to complete a mystery trail around the central area of Bristol, taking advantage of free scooter hire and a goody bag provided by donations from local shops. Unfortunately uptake was low, but those who participated had a good time. Our thanks go to Lush. Hotel Chocolate, Ben's Cookies, Tesco Yate and the Driving and Mobility Centre for their assistance and donations to the goody bags. Our long-term hires continued to provide assistance to those who could not afford a mobility scooter, and those wishing to tske something that folds on holiday with them. Nationally, this is a growth market. Our other customers came from local flats and housing where scooters cannot be stored, those visiting the city centre hospitals and courts (from other parts of the surrounding counties, and within Bristol itselfj, and even for training assistan dogs for working with scooters and wheelchairs. Unfortunately our manager, Kayleigh Bourner, became increasingly unwell until she was admitted to hospital as an emergency, and subsequently diagnosed with canr in November. Unfortunately, the other member of staff was the Manager's mother, and could not continue to run the scheme on her own and so the decision was made to completely close until from November 2024 until January 2025. Another piece of devastating news came in November when our longstanding Trustee and supporter Steve Bullock passed away, leaving us all in shock and grieving once again. The scheme reopened in the first week of January for 3 days a week with the other members of staff covering 2 days and one of the Trustees covering the third, as part of her job as a Hubs Mobility Advice servi officer, offering advi about how to get around without a car to older and disabled people. This worked well, but the Trustee was unable to take on more responsibility or the Manager's role, or devote more time to running Shopmobility, because of her employment commitments. The Trustees had emergency Zoom and physical meetings as often as circumstances allowed. Phone and email correspondence was carried out in the inteNening times. The Trustees did try to recruit volunteers, but this was not SucsSfUl. The West of England Combined Authority {WECA) continued to pay the grant money monthly, which enabled us to continue paying salaries and sick pay. The Trustee managed to complete an application for the following year's WECA grant, which was awarded at the very end of the financial year with a 20/0 increase on last year's amount, but £5,000 less than was applied for. WECA also decided to change the way the grant was delivered, to monthly in arrears after receipt of a completed monitoring spreadsheet, from April 2025. In January, we started experiencing problems with our phones and emails. The phones were fixed with
BRISTOL SHOPMOBILITY TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2025 an intervention from the manager (from her sick bed, against advice) but we eventually could not access emails at all. The Manager had not been able to gain access to the website since the previous manager had left, and so we relied on our Facebook account to update our Servi users. We were advised that the Manager was making a good recovery and intended to come back to work at the end of her sick leave, and so we continued to seek advi from VOSCUR about planning the way forward and recruiting another customer service assistant part time. We wanted to involve the Manager as much as possible and started to plan for her phased return, which was due at the end of April, after the year end. During the year we continued our membership of Shopmobility UK {£50 fee paid by Broadmead BID, as last year), and VOSCUR. We did not purchase any new pieces of equipment, however, one scooter was donated to us, but could not be put into use by the end of the year. The Manager and other members of staff resigned and left suddenly at the end of April 2025 with no notice. This left the Trustees with only one signatory able to aCsS the bank account, and no one who could do this online. We also had no email (another was set upl or phone access (unless we met in the unit) and no way of altering the website. Post was not being delivered to the unit as it has no letterbox when closed and so important communications went missing. We were not able to arrange for the post to be redirected as we needed to provide a recent utility bill. which we did not have as we were registered under the old email address with our phone provider, who is the only utility that we pay. We extend many thanks to Cabot Circus Management who have not charged us rent or electricity for the last few years. We could not access the monitoring spreadsheet to claim the grant which was allocated to us for April and by the time we worked out what we had to do, it was deemed too late. The scheme continued to open for 1 morning a week for a few months, but by the time we had internet access to the bank accounts it was obvious that we would not be able to recruit another Manager and guarantee their income for more than a few months. Our reserves are now at their minimum, and we would not be able to regain them if we used the money to recruit. None of the Trustees have the time or the expertise to recruit new staff. In September, the decision was taken to close the scheme completely. We are planning to dispose of our equipment in accordance with our aims and objectives. and split any remaining funds beeen South GIoUsterShIre Shopmobility and Shopmobility UK. Public Benefit The Charity's objectives (the 'objectives") are to promote any charitable purposes for the benefit of persons with disabilities- to assist and improve the mobility and conditions of life and relieve the needs of such persons., and to provide facilities and equipment in furtherance of these purposes. The aims and objectives of Bristol Shopmobility are regularly reviewed by Trustees. All Trustees have complied with the duty in section 4 of the Charities Act 2006 to have regard to public benefit guidance published by the Commission. Due to the high cost of equipment and the subsequent servicing required for health and safety measures, a small charge is made for the hire of such equipment. This charge may be waived in cases of hardship. Financial Review The Reserve Policy requires Bristol Shopmobility to maintain free reserves of belween £13,000 and £26,000, equivalent to 3-6 months of operating costs. At the end of the financial year we were still just within this parameter. The total free reserves as of 31st March 2025 are £17,719. Our rental income for 2024125 totalled £22,505, and we also received a £3,000 donation following the death of a Servi user, for which we were extremely gratefvl. The rental income is less than the previous financial year due to restricted opening hours because of staff illness. Charges for rental remain the same as the previous year, at£2 per hour for all equipment, £8 top charge per day for powered wheelchairs and mobility scooters and £6 per day top charge for manual wheelchairs. This has been the pri set Sin June 2022, and continues to be acceptable to service users.
BRISTOL SHOPMOBILITY TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2025 Kayleigh {Manager) received a pay rise to recognise her role and responsibilities in June 2024. Kayleigh worked 5 days a week at the start of the financial year, and Linda worked 3 days. The Trustees may invest the property of the charitable company in any such investments as are authorised by the Trustee Act 2000, subject to the restrictions and conditions contained in the Act. Planned Closure On 25th September 2025 the remaining Trustees agreed to close Bristol Shopmobility, due to shortage of funding and an ongoing shortage of staff. The date of complete closure is expected to be 28th February 2026. The funds remaining in our accounts will be divided between Shopmobility UK and South Gloucestershire Shopmobility. An amount (£700) will be retained to cover ICO {Information Commissioners Office) registration fees for the next 7 years while personal information is still kept safely online and in paper format. after which it will be securely destroyed. Assets in the form of mobility equipment will be given to South Gloucestershire Shopmobility, or to people in the Greater Bristol area who are in need. in exchange for a donation to help cover closure costs. Office furniture and equipment will be given to local charities which will accept them. The scheme van will be sold to an interested paty for a nominal fee in exchange for all the help he has given with the closure process. We have no other liabilities. Our 5 year Broadband and telephone contract was paid off at the end of December 2025, and our landlords have not renewed the lease which expired in 2024, allowing us to use the premises for free and covering all costs associated with it such as water and energy. Our thanks go to the Cabot Circus Management Team for allowing this to happen. Our gratitude also goes to our Chair of Trustees, Claire Pitchers, who managed the situation we found ourselves in until her resignation on health grounds in December 2025.
BRISTOL SHOPMOBILITY TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2025 ststement of trustees. responsibilities The trustees (who are also directors of Bristol Shopmobility Limited for the purposes of company law) are responsible for preparing the Trustees, Report (incorporating the strategic report and directors, report) and the financial statements in accordan with 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 ACpted Accounting Practice). Company law 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 charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitsble accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP" make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees and signed on their behalf by.. Registered Offi.. Cabot Circus Car Park, Newfoundland Circus, Bristol, BS2 9AB Signed by order of the trustees.. Roberta Oliver
BRISTOL SHOPMOBILITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2025 Independent examinerfs report to the trustees of Bristol Shopmobility Limited I'the Company, I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5) (b) of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I 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. o£kkn IL CtUK Joshua Kingston Bsc FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR 28 January 2026
BRISTOL SHOPMOBILITY STATEMENT OF FINANCIAL ACTIVITIES (Including Income & Expenditure Account) YEAR ENDED 31 MARCH 2025 Total Funds Totsl Funds 2025 2024 Note Income from: Donations and grants Legacies Investment income Charitable activities.. Hire income Other Total income 17,050 3,000 248 22,505 50 42,853 23,800 290 23,091 95 47,276 Expenditure on: Charitable activities Total expenditure 50,362 50,362 52,487 52,487 Net incomel(expenditurel for the year (7,509) (5,211) Transfers between funds (7,509) (5,211) Total funds at 1 April Total funds at 31 March 11 11 28,340 20,831 33,551 28,340 The charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the charity are classed as continuing. All income and expenditure in the current year and in the prior year comparatives relates to unrestricted funds. The notes on pages 9 to 13 forni part of these financial statements
BRISTOL SHOPMOBILITY BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assets Tangible assets 3,112 3,671 Current Assets Debtors Cash at bank and in hand 905 18,764 19,669 3,134 23,385 26,519 Creditors . Amounts falling due within one year 10 (1,950) (1,850) Net current assets Net assets 17,719 20,831 24,669 28,340 Unrestricted funds General funds 12 20,831 20,831 28,340 28,340 For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordan with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the trustees on behalf by. 28 January 2026 .and are signed on their Roberta Oliver The notes on pages 9 to 13 fonn part of these financial statements
BRISTOL SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Accounting policies a} The financial statements have been prepared in accordance with the historical cost convention {eXpt where otheiSe stated in the accounting policy note) and in accordan with the Statement of Recommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), and the Companies Act 2006. The charity is a public entity as defined under FRS102. The accounts have been prepared on a basis other than going COnM due to the trustees, decision post year end that the charity will cease operations and close by the end of the next financial year. Fixed assets will be donated and there are not considered to be any balances held that would require the calculation of their expected net realisable value, or balances held would be immaterial to do so. bl Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are re1Vable. Grants re1vable are only recognised when any conditions for receipt have been complied with. Hire income received in advan of provision is deferred until criteria for income recognition are met. c} Expenditure is recognised in the period in which it is incurred. Expenditure includes attributsble VAT which cannot be recovered. d) Depreciation is calculated so as to write off the cost of an asset. less its estimated residual value, over the useful life of that asset as follows.. Computer Equipment_ 250/0 Straight Line Mobility Equipment_ 25 % Reducing Balance Assets with a cost above £1,000 are capitalised. e) Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. gl Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. hl Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
BRISTOL SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Donations and grants Total Funds Totsl Funds 2025 2024 Donations 17,050 17,050 23,800 23,800 All prior year income was represented by unrestricted funds Charitable activities Total Funds Total Funds 2025 2024 Staff costs (note 6) Repairs and renewals Equipment Motor and travel Other office and shop expenses 40,809 705 358 1,078 1,253 37,842 5,198 134 642 1,629 Advertising Dues & Subscriptions Insurance Postage and ststionary Professional fees Depreciation Governan costs (note 4) 440 102 2,967 45 381 559 1,665 50,362 1,126 238 2,375 280 697 728 1,598 52,487 All prior year expenditure was represented by unrestricted funds. Governance costs Total Funds Total Funds 2025 2024 Independent examiner's fee Trustees expenses 1,650 15 1,665 1,542 56 1,598 Net incomel(expenditure) for the year This is stated after charging: 2025 2024 Depreciation Accountancy fees Independent examiner's fees 559 906 744 728 846 696 112024.. 1 } Trustee has been reimbursed for their out of pocket travel expenses amounting to £15 (2024- £56)- No trustee reiVed any remuneration during the year or prior year. 10
BRISTOL SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Staff costs and numbers The aggregate payroll costs were.. 2025 2024 Wages and salaries Redundancy costs Pension costs 40,809 37,842 40,809 37,842 No employee received emoluments of more than £60.000 in the current and prior year. The average headcount of employees during the year was.. 2025 No. 2024 No. General staff The key management personnel are considered to be the trustees. The aggregate employment benefits paid to key management personnel during the current and prior year were £21,839 (2024: £22,260). No trustee, key management personnel and related paty donations were made in the current or prior year. Taxation The charity is exempt from corporation tax on its charitable activities. Tangible fixed assets Computer Mobility Equipment Equipment Total Cost At 1 April 2024 Additions At 31 March 2025 2.016 63,349 65,365 2,016 63,349 65,365 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 2.016 59,678 559 60,237 61,694 559 62,253 2,016 Net book value At 31 March 2025 3,112 3,112 At 31 March 2024 3,671 3,671
BRISTOL SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Debtors 2025 2024 Prepayments 905 905 3,134 3,134 10 Creditors: amounts falling due within one year 2025 2024 Other creditors Accruals and deferred income 300 1,650 1,950 308 1,542 1,850 11 Movement in funds At 01-Apr 2024 At 31-Mar 2025 Income Expenditure Transfers Unrestricted funds Fixed asset designated fund General funds Total funds 3,671 24.669 28,340 (559) 49,803 (50,362) 3,112 17,719 20,831 42.853 42.853 Fixed asset fund The fixed asset fund represents the net book value of the fixed assets held at the year end. Prior year comparative At 01-Apr 2023 At 31-Mar 2024 Income Expenditure Transfers Unrestricted funds Fixed asset designated fund General funds Total funds 2,699 30,852 33,551 (728) 51,759 (52,487) 1,700 1,700 3,671 24,669 28,340 47.276 47,276 12
BRISTOL SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 12 Analysis of net assets between funds Tangible Other Fixed assets Net assets Total 2025 Unrestricted funds Fixed asset designated fund General funds 3,112 3,112 17,719 20,831 17,719 17,719 3,112 Prior year comparative Tangible Other Fixed assets Net assets Total 2024 Unrestricted funds Fixed asset designated fund General funds 3,671 3,671 24,669 28,340 24,669 24,669 3,671 13 Company limited by guarantee The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each. 14 Related parties There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements. 15 Going concern and post balance sheet events The trustees have taken the decision to close the charitable company post year end due to funding shortages and staffing issues, with the continued operations of the charity becoming unfeasible. All remaining funds will be distributed beeen Shopmobilty UK and South Gloucestershire Shopmobility- Please see the trustees, annual report for further infomiation. 13