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2021-12-31-accounts

Durham City Shopmobility Trustees Report

December 2021

Chairpersons Introduction

I am happy to present the Annual Report and Accounts of Durham City Shopmobility for 2021. We would like to express our thanks to Durham County Council once again for the grant of £25,000 towards the project. The Furlough Scheme has helped our organisation continue despite the lack of income from people using the Shopmobility Project the Bus

In terms of our financial position our total Income was £46,185 (down £13,579 on the previous year, for the reasons given above) and our Expenditure was £53,514 (also own by £6,269) so although we brought in less and spent less, we still finished the year with a deficit £7,329 disappointing but anticipated given our inability to attract people back to the service and the cessation of Government help. In the coming year we need to review income and expenditure, staffing and raising funds for 2022

Susan Vest

Chairperson

Durham City Shopmobility Trustees Annual Report 1[st] January to 31[st] December 2021

1 Introduction:

2. Background Information:

3 Governing Body

4 Trustee Training and Induction

5 Progress Report.

6 Future Development’

Board of Directors December 2021

REGISTERED COMPANY NUMBER: 04076663 (England and Wales) REGISTERED CHARITY NUMBER: 1089386

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

DURHAM CITY SHOPMOBILITY LTD

Ribchesters Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

DURHAM CITY SHOPMOBILITY LTD

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

DURHAM CITY SHOPMOBILITY LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Durham City Shopmobility is a charitable organisation formally constituted in February 1998. Becoming a company limited by guarantee in 2000. The objectives of the charity are outlined in the Memorandum of Association.

'To empower disabled persons in Durham City, by providing them with electric and manual wheelchairs or scooters, to access shopping areas, places of interest, educational and leisure facilities, promoting independence, confidence, knowledge and self-esteem'.

Chairpersons Introduction

I am happy to present the Annual Report and Accounts of Durham City Shopmobility for 2021. We would like to express our thanks to Durham County Council once again for the grant of £25,000 towards the project. The Furlough Scheme has helped our organisation continue despite the lack of income from people using the Shopmobility Project the Bus.

In terms of our financial position our total Income was £46,185 (down £13,598 on the previous year, for the reasons given above) and our Expenditure was £53,514 ( up by £6,032) so we brought in less and spent more, we finished the year with a deficit £7,329 disappointing but anticipated given our inability to attract people back to the service and the cessation of Government help. In the coming year we need to review income and expenditure, staffing and raising funds for 2022.

Susan Vest

Chairperson

1 Introduction:

limited by guarantee in 2000. The objectives of the charity are outlined in the Memorandum of Association.

To empower disabled persons in Durham City, by providing them with electric and manual wheelchairs or scooters, to access shopping areas, places of interest, educational and leisure facilities, promoting independence, confidence, knowledge and self-esteem’

3 Governing Body

Page 1

DURHAM CITY SHOPMOBILITY LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

4 Trustee Training and Induction

5 Progress Report.

FINANCIAL REVIEW

Our Chairperson in her opening comments has outlined the overall funding position and it is clear from this we may need to cut our cloth accordingly and this may mean increasing costs and charges, reducing operational hours developing new and additional services to attract new income streams.

It is at this time that we recognise the need to update equipment as repairs to wheelchairs and scooters increase because of age and wear and tear, As equipment stood idle during the pandemic battery life of scooters diminished and we noticed an increase in costs. This coupled with new lightweight more flexible equipment has made some of our stock almost obsolete .

As an organisation we have been working on a number of funding applications to address these issues and although it may take time we hope to announce plans for the future in 2022 but we recognise that this is against a backdrop of a paucity of available funding locally and nationally.

Page 2

DURHAM CITY SHOPMOBILITY LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

FUTURE PLANS

As an organisation we recognise the need to develop our effectiveness and have been looking to expand and develop our Board. Several new Trustees have agreed, in principle to join the Board in 2022. People with a range of background and skills that will put us in a stronger position to move forward strategically and to tackle many of the issues we have outlined. We look forward to reporting on these initiatives next year

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

We have reviewed the major risks to which the charity is exposed throughout 2021. All procedures have been reviewed and where necessary new one established, reducing the risks the charity may face. Policies and procedures continue to be implemented internally. All safeguarding has been updated. Procedures are in place within Durham City Shopmobility to ensure the health and safety of staff, volunteers and members.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04076663 (England and Wales)

Registered Charity number 1089386

Registered office

Level One Car Park Prince Bishops Shopping Centre Durham DH1 3UJ

DIRECTOR / TRUSTEES

Mrs S Vest Chair Mrs J Lees Secretary Mrs P Baron Lesley Standley

COMPANY SECRETARY

Mrs J Lees

Independent Examiner

J D Holloway FCA DChA ICAEW Ribchesters Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

Solicitors

Swinburne Maddison Old Bailey Durham Telephone: 0191 3842441

Approved by order of the board of trustees on 21 August 2022 and signed on its behalf by:

........................................................................ Mrs S Vest - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DURHAM CITY SHOPMOBILITY LTD

Independent examiner's report to the trustees of Durham City Shopmobility Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.

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 examiner's 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. 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

  4. 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.

J D Holloway FCA DChA ICAEW Ribchesters Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

Date: .............................................

Page 4

DURHAM CITY SHOPMOBILITY LTD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
17,829
-
Charitable activities
Charitable activities
25,000
-
Other trading activities
3
3,219
-
Investment income
4
137
-
Total
46,185
-
EXPENDITURE ON
Charitable activities
Charitable activities
53,514
-
NET INCOME/(EXPENDITURE)
(7,329)
-
RECONCILIATION OF FUNDS
Total funds brought forward
78,587
-
TOTAL FUNDS CARRIED FORWARD
71,258
-
2021
Total
funds
£
17,829
25,000
3,219
137
46,185
53,514
(7,329)
78,587
71,258
2020
Total
funds
£
22,435
35,000
2,347
1
59,783
47,482
12,301
66,286
78,587

The notes form part of these financial statements

Page 5

DURHAM CITY SHOPMOBILITY LTD

BALANCE SHEET 31 DECEMBER 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
17,932
CURRENT ASSETS
Cash at bank and in hand
54,160
CREDITORS
Amounts falling due within one year
10
(834)
NET CURRENT ASSETS
53,326
TOTAL ASSETS LESS CURRENT
LIABILITIES
71,258
NET ASSETS
71,258
FUNDS
11
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
2021
Total
funds
£
17,932
54,160
(834)
53,326
71,258
71,258
71,258
71,258
2020
Total
funds
£
21,758
58,198
(1,369)
56,829
78,587
78,587
78,587
78,587

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 August 2022 and were signed on its behalf by:

............................................. S Vest - Trustee

The notes form part of these financial statements

Page 6

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those costs associated with meeting with the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on cost Motor vehicles - 5-20% on reducing balance

Individual fixed assets bought using restricted funds are written off to the statement of financial activities in the year they are purchased, to show the restricted fund being spent.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

2. DONATIONS AND LEGACIES

Grants
Grants received, included in the above, are as follows:
Coronavirus Job Retention Scheme
Robert Hall
3.
OTHER TRADING ACTIVITIES
Bus income
Membership and hires
4.
INVESTMENT INCOME
Bank interest receivable
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
2021
£
17,829
2021
£
17,829
-
17,829
2021
£
1,719
1,500
3,219
2021
£
137
2021
£
3,826
2020
£
22,435
2020
£
19,930
2,505
22,435
2020
£
1,288
1,059
2,347
2020
£
1
2020
£
4,649

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.

continued...

Page 8

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

7. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Office staff
No employees received emoluments in excess of £60,000.
8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
22,435
Charitable activities
Charitable activities
35,000
Other trading activities
2,347
Investment income
1
Total
59,783
EXPENDITURE ON
Charitable activities
Charitable activities
47,482
NET INCOME
12,301
RECONCILIATION OF FUNDS
Total funds brought forward
66,286
TOTAL FUNDS CARRIED FORWARD
78,587
2021
£
40,195
831
41,026
2021
2
Restricted
funds
£
-
-
-
-
-
-
-
-
-
2020
£
36,243
705
36,948
2020
2
Total
funds
£
22,435
35,000
2,347
1
59,783
47,482
12,301
66,286
78,587

continued...

Page 9

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

9. TANGIBLE FIXED ASSETS

9. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 January 2021 and 31 December 2021 4,400 1,344 51,222 56,966
DEPRECIATION
At 1 January 2021 1,922 1,054 32,232 35,208
Charge for year 326 82 3,418 3,826
At 31 December 2021 2,248 1,136 35,650 39,034
NET BOOK VALUE
At 31 December 2021 2,152 208 15,572 17,932
At 31 December 2020 2,478 290 18,990 21,758
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Social security and other taxes - 464
Accrued expenses 834 905
834 1,369
11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.21 in funds 31.12.21
£ £ £
Unrestricted funds
General fund 78,587 (7,329) 71,258
TOTAL FUNDS 78,587 (7,329) 71,258
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 46,185 (53,514) (7,329)
TOTAL FUNDS 46,185 (53,514) (7,329)

continued...

Page 10

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund
66,286
12,301 78,587
TOTAL FUNDS
66,286
12,301 78,587
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
59,783
(47,482) 12,301
TOTAL FUNDS
59,783
(47,482) 12,301

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.20 in funds 31.12.21
£ £ £
Unrestricted funds
General fund 66,286 4,972 71,258
TOTAL FUNDS 66,286 4,972 71,258

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 105,968 (100,996) 4,972
TOTAL FUNDS 105,968 (100,996) 4,972

During the year a grant was received which was restricted in nature. The grant received from Henry Smith's Charity was to be used towards staff salaries and the full amount was spent during this year.

continued...

Page 11

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.

Page 12

DURHAM CITY SHOPMOBILITY LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

2021 2020
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Grants 17,829 22,435
Other trading activities
Bus income 1,719 1,288
Membership and hires 1,500 1,059
3,219 2,347
Investment income
Bank interest receivable 137 1
Charitable activities
Grants 25,000 35,000
Total incoming resources 46,185 59,783
EXPENDITURE
Charitable activities
Wages 40,195 36,243
Pensions 831 705
Bus running costs 3,299 2,979
Licences and fees 20 20
Administration expenses 1,195 1,217
Repairs and renewals 2,873 257
Depn of plant & machinery 325 383
Depn of fixtures & fittings 82 96
Depn of motor vehicles 3,418 4,169
52,238 46,069
Support costs
Governance costs
Accountancy fees 1,276 1,413
Total resources expended 53,514 47,482
Net (expenditure)/income (7,329) 12,301

This page does not form part of the statutory financial statements

Page 13

REGISTERED COMPANY NUMBER: 04076663 (England and Wales) REGISTERED CHARITY NUMBER: 1089386

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

DURHAM CITY SHOPMOBILITY LTD

Ribchesters Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

DURHAM CITY SHOPMOBILITY LTD

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

DURHAM CITY SHOPMOBILITY LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Durham City Shopmobility is a charitable organisation formally constituted in February 1998. Becoming a company limited by guarantee in 2000. The objectives of the charity are outlined in the Memorandum of Association.

'To empower disabled persons in Durham City, by providing them with electric and manual wheelchairs or scooters, to access shopping areas, places of interest, educational and leisure facilities, promoting independence, confidence, knowledge and self-esteem'.

Chairpersons Introduction

I am happy to present the Annual Report and Accounts of Durham City Shopmobility for 2021. We would like to express our thanks to Durham County Council once again for the grant of £25,000 towards the project. The Furlough Scheme has helped our organisation continue despite the lack of income from people using the Shopmobility Project the Bus.

In terms of our financial position our total Income was £46,185 (down £13,598 on the previous year, for the reasons given above) and our Expenditure was £53,514 ( up by £6,032) so we brought in less and spent more, we finished the year with a deficit £7,329 disappointing but anticipated given our inability to attract people back to the service and the cessation of Government help. In the coming year we need to review income and expenditure, staffing and raising funds for 2022.

Susan Vest

Chairperson

1 Introduction:

limited by guarantee in 2000. The objectives of the charity are outlined in the Memorandum of Association.

To empower disabled persons in Durham City, by providing them with electric and manual wheelchairs or scooters, to access shopping areas, places of interest, educational and leisure facilities, promoting independence, confidence, knowledge and self-esteem’

3 Governing Body

Page 1

DURHAM CITY SHOPMOBILITY LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

4 Trustee Training and Induction

5 Progress Report.

FINANCIAL REVIEW

Our Chairperson in her opening comments has outlined the overall funding position and it is clear from this we may need to cut our cloth accordingly and this may mean increasing costs and charges, reducing operational hours developing new and additional services to attract new income streams.

It is at this time that we recognise the need to update equipment as repairs to wheelchairs and scooters increase because of age and wear and tear, As equipment stood idle during the pandemic battery life of scooters diminished and we noticed an increase in costs. This coupled with new lightweight more flexible equipment has made some of our stock almost obsolete .

As an organisation we have been working on a number of funding applications to address these issues and although it may take time we hope to announce plans for the future in 2022 but we recognise that this is against a backdrop of a paucity of available funding locally and nationally.

Page 2

DURHAM CITY SHOPMOBILITY LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

FUTURE PLANS

As an organisation we recognise the need to develop our effectiveness and have been looking to expand and develop our Board. Several new Trustees have agreed, in principle to join the Board in 2022. People with a range of background and skills that will put us in a stronger position to move forward strategically and to tackle many of the issues we have outlined. We look forward to reporting on these initiatives next year

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

We have reviewed the major risks to which the charity is exposed throughout 2021. All procedures have been reviewed and where necessary new one established, reducing the risks the charity may face. Policies and procedures continue to be implemented internally. All safeguarding has been updated. Procedures are in place within Durham City Shopmobility to ensure the health and safety of staff, volunteers and members.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04076663 (England and Wales)

Registered Charity number 1089386

Registered office

Level One Car Park Prince Bishops Shopping Centre Durham DH1 3UJ

DIRECTOR / TRUSTEES

Mrs S Vest Chair Mrs J Lees Secretary Mrs P Baron Lesley Standley

COMPANY SECRETARY

Mrs J Lees

Independent Examiner

J D Holloway FCA DChA ICAEW Ribchesters Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

Solicitors

Swinburne Maddison Old Bailey Durham Telephone: 0191 3842441

Approved by order of the board of trustees on 21 August 2022 and signed on its behalf by:

........................................................................ Mrs S Vest - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DURHAM CITY SHOPMOBILITY LTD

Independent examiner's report to the trustees of Durham City Shopmobility Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.

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 examiner's 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. 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

  4. 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.

J D Holloway FCA DChA ICAEW Ribchesters Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

Date: .............................................

Page 4

DURHAM CITY SHOPMOBILITY LTD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
17,829
-
Charitable activities
Charitable activities
25,000
-
Other trading activities
3
3,219
-
Investment income
4
137
-
Total
46,185
-
EXPENDITURE ON
Charitable activities
Charitable activities
53,514
-
NET INCOME/(EXPENDITURE)
(7,329)
-
RECONCILIATION OF FUNDS
Total funds brought forward
78,587
-
TOTAL FUNDS CARRIED FORWARD
71,258
-
2021
Total
funds
£
17,829
25,000
3,219
137
46,185
53,514
(7,329)
78,587
71,258
2020
Total
funds
£
22,435
35,000
2,347
1
59,783
47,482
12,301
66,286
78,587

The notes form part of these financial statements

Page 5

DURHAM CITY SHOPMOBILITY LTD

BALANCE SHEET 31 DECEMBER 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
17,932
CURRENT ASSETS
Cash at bank and in hand
54,160
CREDITORS
Amounts falling due within one year
10
(834)
NET CURRENT ASSETS
53,326
TOTAL ASSETS LESS CURRENT
LIABILITIES
71,258
NET ASSETS
71,258
FUNDS
11
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
2021
Total
funds
£
17,932
54,160
(834)
53,326
71,258
71,258
71,258
71,258
2020
Total
funds
£
21,758
58,198
(1,369)
56,829
78,587
78,587
78,587
78,587

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 August 2022 and were signed on its behalf by:

............................................. S Vest - Trustee

The notes form part of these financial statements

Page 6

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those costs associated with meeting with the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on cost Motor vehicles - 5-20% on reducing balance

Individual fixed assets bought using restricted funds are written off to the statement of financial activities in the year they are purchased, to show the restricted fund being spent.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

2. DONATIONS AND LEGACIES

Grants
Grants received, included in the above, are as follows:
Coronavirus Job Retention Scheme
Robert Hall
3.
OTHER TRADING ACTIVITIES
Bus income
Membership and hires
4.
INVESTMENT INCOME
Bank interest receivable
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
2021
£
17,829
2021
£
17,829
-
17,829
2021
£
1,719
1,500
3,219
2021
£
137
2021
£
3,826
2020
£
22,435
2020
£
19,930
2,505
22,435
2020
£
1,288
1,059
2,347
2020
£
1
2020
£
4,649

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.

continued...

Page 8

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

7. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Office staff
No employees received emoluments in excess of £60,000.
8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
22,435
Charitable activities
Charitable activities
35,000
Other trading activities
2,347
Investment income
1
Total
59,783
EXPENDITURE ON
Charitable activities
Charitable activities
47,482
NET INCOME
12,301
RECONCILIATION OF FUNDS
Total funds brought forward
66,286
TOTAL FUNDS CARRIED FORWARD
78,587
2021
£
40,195
831
41,026
2021
2
Restricted
funds
£
-
-
-
-
-
-
-
-
-
2020
£
36,243
705
36,948
2020
2
Total
funds
£
22,435
35,000
2,347
1
59,783
47,482
12,301
66,286
78,587

continued...

Page 9

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

9. TANGIBLE FIXED ASSETS

9. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 January 2021 and 31 December 2021 4,400 1,344 51,222 56,966
DEPRECIATION
At 1 January 2021 1,922 1,054 32,232 35,208
Charge for year 326 82 3,418 3,826
At 31 December 2021 2,248 1,136 35,650 39,034
NET BOOK VALUE
At 31 December 2021 2,152 208 15,572 17,932
At 31 December 2020 2,478 290 18,990 21,758
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Social security and other taxes - 464
Accrued expenses 834 905
834 1,369
11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.21 in funds 31.12.21
£ £ £
Unrestricted funds
General fund 78,587 (7,329) 71,258
TOTAL FUNDS 78,587 (7,329) 71,258
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 46,185 (53,514) (7,329)
TOTAL FUNDS 46,185 (53,514) (7,329)

continued...

Page 10

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund
66,286
12,301 78,587
TOTAL FUNDS
66,286
12,301 78,587
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
59,783
(47,482) 12,301
TOTAL FUNDS
59,783
(47,482) 12,301

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.20 in funds 31.12.21
£ £ £
Unrestricted funds
General fund 66,286 4,972 71,258
TOTAL FUNDS 66,286 4,972 71,258

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 105,968 (100,996) 4,972
TOTAL FUNDS 105,968 (100,996) 4,972

During the year a grant was received which was restricted in nature. The grant received from Henry Smith's Charity was to be used towards staff salaries and the full amount was spent during this year.

continued...

Page 11

DURHAM CITY SHOPMOBILITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.

Page 12

DURHAM CITY SHOPMOBILITY LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

2021 2020
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Grants 17,829 22,435
Other trading activities
Bus income 1,719 1,288
Membership and hires 1,500 1,059
3,219 2,347
Investment income
Bank interest receivable 137 1
Charitable activities
Grants 25,000 35,000
Total incoming resources 46,185 59,783
EXPENDITURE
Charitable activities
Wages 40,195 36,243
Pensions 831 705
Bus running costs 3,299 2,979
Licences and fees 20 20
Administration expenses 1,195 1,217
Repairs and renewals 2,873 257
Depn of plant & machinery 325 383
Depn of fixtures & fittings 82 96
Depn of motor vehicles 3,418 4,169
52,238 46,069
Support costs
Governance costs
Accountancy fees 1,276 1,413
Total resources expended 53,514 47,482
Net (expenditure)/income (7,329) 12,301

This page does not form part of the statutory financial statements

Page 13