REGISTERED COMPANY NUMBER: 05055552 {Entland and Wales) REGISTERED CHARITY NUMBER: 1105019 Re of the Trustees and Unaudlted Financial Statements for the Year Ended 31 Ma 2021 8rackMII Slbo mobil. PK8 Accountants Limited Chartered Certified Accountants Beechey House 87 Church Street Crowthorne Berkshire RG45 7AW *WDHLVMT 1611112W11 COMPANIE5 HQVSE A15 01 Bra 11 Sho Contènts of the Financial Slatements for the Year Ended 31 Ma 2021 Report of the Trustees Independent Examiner's Report Statement of Flnanclal Artl¥lties Balance Sheet Notes to the Financial Ststements 10 to 18 Oelalled Statement of Flnancial Acti¥iti*s 19 to 20 Bracknell Sho Re rt of the Trustees forthe Year Ended 31 Ma 2021 The trustees who are also directors of the charity for the purposes of the Compan￿5 Act 21x16. present their report with the fi'nancial statements of the charity for the year ended 31 May 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectr¥e l January 20191. OBJEcfivES AND AcnwnES Objecli¥es and aims The objects of the charity are to give relief to elderly. infirm and disabled people by irnproving the accessibility of places within Bracknell Town Centre and to seek to ensure their provision and maintenance of safe and convenient passage throughout Bracknell Town Centre. including access to buildings. Sl8nificant artl¥ltles Formal meetin8$ of the management committee will be held at least every 12 weeks. The following appointments will be approved at the Annual General Meeting: Chairman. Vice6. Recrultment and appointment of new twstees The management committee will represent a cros5 section of the local community and voluntarylcommunity oTganisations. New trustees will be appointed to the committee with approval by a majority of members at a formal meeting. Organlsational structure No specific number is to be applied on Membership of the committee although the number of Directors shall not exceed six in total. Appointments are for three years. Each year a third of the Directors will retire by rotation in accordance with the Articles of Association. but may seek re-appointment. Any other member at the end of his or her term of office may also seek re-appointment. Indurtion and tralnlng of new trustee5 New trustees shall be given a copy of Bracknell Shopmobility Rules and will be offered a place on the training scheme for new trustees. This is organised by Bracknell Forest Voluntary Action of which the stheme is a member. They will a150 be supported by the Chaimian. Wider network The manaBernent committee will also include two volunteers and two users representing the members. Related partles The trustees and dirertors will work in partnership with Bfacknell Forest Borough Council, Bracknell Town Centre Management and Prince55 Square Management to enable the scheme to work efficiently within the Town Centre. REFERENCE AND ADMINISTIIATIVE DETAILS RÈti5tered Company number 05055552 (England and Wales) Re8tstered Charity number 1105019 Re8lstered office 11 Princess Square Bracknell Berkshire RG12 ILS Page 4 cknell Sho mobili ort of the Truslees f rthe Year Ended 31 Ma 2021 Truste l R Kelly Community Representative A E Draper Community Representative {resigned 25.11.20) C Wilcox J Thomas D S Mosley (appointed 19.7.211 C E Drury (appointed 2.8.211 Independent Examlner PKB Accountants Limited Chartered Certified Accountants Beechey House 87 Church Street Crowthorne Berkshire RG45 7AW Solicitors Fairbrother & Darlow 13 Millgate Court Bracknell RG12 IRP Approved by order of the board of trustees on . signed on its behalf by- l R Kelly- Trustee Page S Inde endent Examlner's Re 8ratknell Sho mobili rtto Tru Independent examiner's report to the tntstees of 8racknell Shopmobility {'the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2021. Responsibilities and basi5 of report A5 the charity's trustees of the Cornpany {and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act.). Having satisfied myself that the attounts 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 I'the 2011 Act'l. In carrying out my examination I have followed the Dirertions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examlner'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.. 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 sertion 396 of the 2CM)6 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 charitie5 (applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understandins of the account5 to be reached. PKB Accountants Limited Chartered Certified Accountsnts Beechey House 87 Church Street Crowthorne Berkshire RG45 7AW Page 6 Bracknell Sho Statement of Financial Activltles for the Year Ended 31 Ma 2021 31.5.21 Total funds 31.5.20 Total funds Unrestricted Restricted fund fund Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 31.312 31.312 28,613 Other trading activities Investment income 11.482 45 11,482 45 18,777 243 Total 42.839 42.839 47,633 EXPENDITURE ON Raising funds 52.407 52.407 54,315 NET INCOME/IEXPENDITURE) 19.568} 19,5681 16.6821 other re¢o8nised £ainsl(lossesl Gains/llossesl on revaluation of fixed assets 11,5301 Net movement in funds 19.5681 19.5681 18.2121 RECONCILIATION OF FUNDS Total funds brought forward 108.037 108.037 116,249 TOTAL FUND5 CARRIED FORWARD 98,469 98,469 108.037 The notes form part of these financval statements Page 7 Bwacknell Sho moblll lance Sheet 31Ma 2021 31.5.21 Total funds 31.5.20 Total funds Unrestricted fund Restrirted fund Notes FIXED ASSETS Tangible assets io 6,433 6,433 3,002 CURRENT ASSETS Debtors Cash at bank and in hand li 983 93.470 983 93.470 1,134 106.301 94,453 94,453 107,435 CREOITORS Amounts falling due within one year 12 (2.4171 (2,4171 12.4001 NEf CURRENT ASSETS 92,036 92,036 105,035 TOTAL ASSETS LESS CURRENT iIABILmES 98.469 98.469 108,037 NET ASSETS 98.469 98.469 108,037 FUNDS Unrestricled funds 13 98,469 108.037 TOTAL FUNDS 98,469 108,037 The charitable company is entitled to exemption from audit under Section 477 of the Companies Art 2006 for the year ended 31 May 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2021 in accordance with Sertion 476 of the Companies Act 2CrfJ6. The trustees acknowledge their ￿sPonsibl11t1eS for {al ensuring that the charitsble company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2LYJ6 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financral year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which other4vise comply with the requirements of the Companies Act 2￿6 relating to financial statements. so far as applicable to the charitable company. Ibl The notes lomi part of these financial statements Page 8 continued... 8racknell Sho Balance Sheet- continued 31Ma 2021 These financial ststements have been prepared in accordance with the provisbons applicable to charitable companies subject to the small companies regime. The inancial statements were approved by the Board of Trustees and authorised for issue on Al . and were signed on its behalf by: l R Kelly- Trustee The notes form part of these financial statements Page 9 Bracknell Sho Notes to the Financial Statements for the Year Ended 31 Ma 2021 ACCOUNTING POLiaE5 Company Inforniatlon Bracknell Shopmobility is a private company lirnited by guarantee incorporated in England and Wale5. The registered office Is 11 Princess Square, Bratknell. Berkshire, RG12 ILS. Basls of preparlng the financial statements The financial statements of the charltable company, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS1021 'Accountin8 and Reporting by Charities: Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151,. Financial Reporting Standard 102 .The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2Crf)6. The accounts are prepared in sterlin& which is the functional currenry of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies a￿ Set out below. Going concern At the time of approving the financial statement5, the directors who are the trustees, have reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors who are the trustees continue to adopt the goin8 concern ba515 of accounting in prepaTin8 the financial statements. Income Income is recognised when the tharitable company is legally entitled to it after any performance conditions have been met. the amounts can be measured reliably. and it is probable that income will be received. Donations, Shop Fncome and membership income are recognised on receipt unle55 performance conditions require deferral of the amount. Grants are recognised once the charitable company has been notified of the amount, unless performance conditions require referral of the amount. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or con51ructive obligation tommitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obli8alion can be measured reliably. Expenditure is accounted for on an accruals basi5 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 activitie5 on a basis consistent vlith the use of resources. Charitable activities expenditure tomprises those costs incurred by the charity in the delivery of its activities and services for its benefbciaries. Page 10 tontinued. Bracknell Sho mobll Notes to the Financlal Statements- continued for the Year Ended 31 Ma 2021 ACCOUNTING POLiaES- continued Expenditure Governance costs include those costs associaied with the governance of the charity and are pr+marily asKKiated with constitutional and statutory requirements. Support cost5 indude tentral functions and have been allocated to activity costs Categories on a basis conslstent with the use of the resource. Allocatlon and apportionment of costs C05ts are apportioned between the funds according to the restrictions imposed by the fvnder. Tanglble fixed assets Tangible fixed assets undef the cost rnodel are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that Is directly attributable to bringrng the asset to the location and condition necessary for it to be capable of operating in the manner intended by the management. Depreciation is charged so as to allocate the cost of the assets less their ￿sIdUal value over their estimated useful lives on the following basis: Plant and machinery Fixtures and fittings Computerequipment - 20% on cost 15% on reduting balance - 33% on cost Taxation The charity is exempt from corporation tsx on its charitsble actNities. Fund accountint Unrestricted funds can be used in accordance with the charitable obiertives at the discretion of the trustees. Restricted fund5 can only be used for particular restricted purposes within the objects of the charity. Restrittions arise when specified by the donor OT when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is induded in the notes to ihe financial statements. Pension costs and other post-retlrement beneffts The charitable company operate5 a defined contribution pension xheme. Contributions payable to the tharitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Cash and ¢a5h equivalents Cash and cash equivalents include cash in hand.with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months form the date of acquisition and thal are readily convertible to known amounts of cash with insignificant risk of change in Value. Page 11 tontinued... Bracknell Sho Notes to the Financlal Ststements - Cortlnued for the Year Ended 31 Ma 2021 ACCOUNTING POLiaES- continued Cash and ¢ash equbvalents Flnancial instruments The charitable tompany has elected to apply the provisions of Section 11 '8asic Financial Instruments. and Sectbon 12 '0ther Financial Instruments Issues, of FRS102 to all it5 financial instruments. Financial instruments are recognised when the charitable company becomes party to the contractual provisions of the instrument. 835ic fI￿n¢la1 assets Basic financial assets. which intlude debtors and cash and bank balances. are initially measured at transaction costs and are subsequently carr￿d at amortised costs using the effettive interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial a55ets classified as receivable within one year are not amortised. 8asic financial liabilities Basic financial liabilities, including creditofs and loans are initially recognised at transaction price unless the arrangemeni constitutes a financin8 transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified a5 payable within one year are not amortlsed. DONATIONS AND LEGAaES 31.5.21 31.5.20 l)onations Grants Membership 10,899 18,397 2.016 9.384 16.653 2.576 31.312 28,613 Grants received. included in the above, are as follows- 31.5.21 31.5.20 Bracknell Forest Borough Council Her Majesty's Revenue and Customs Binfield Parish Council Warfield Parish Council 12,250 4.403 12,147 350 18.397 16,653 The grants received from HMRC relate to Furlough grants. Page 12 continued... Bracknell Sho mobll Notes to the Financial SLitements- continued for the Year Ended 31 Ma 2021 OTHER TRADING AcnvmES 31.5.21 31.5.20 Shop income Spon50rship5 10,071 1.411 17.248 1.529 11,482 18.777 INVESTMENT INCOME 31.5.21 31.5.20 Deposit attouni interest 45 243 RAISING FUND5 Aaislfig donatlons and legacies 31.5.21 31.5.20 Staff costs Light and heat Telephone Event costs Depreciation Support costs 35,098 4.233 730 36,019 4,390 649 820 1,595 10.842 2,463 9,883 52.407 54,315 t4ET INCOME/(EXPENDITUREI Net incomellexpenditUTe) 15 Stated after chaTgingllcreditinBI: 31.5.21 31.5.20 Depreciation - owned assets 2.464 1.595 PaEe 13 continued... Bracknell Sho mobil Notes to the Financial Statements- continued fortheyear Ended 31 Ma 2021 TRUSTEES, REMUNERATION AND 8E14EFITS The members of the the tharity are the trustees as outlined on page 3 and are tonsidered to be the tontrolling party. In the event of the charity being wound up. the liabiltty in respect of the guarantee is lirnited to £10 per member. Trustees. expenses There were no trustees, expenses paid for the year ended 31 May 2021 nor for the year ended 31 May 2020. STAFF COSTS 31.5.21 31.5.20 Wages and salaries Other pension costs 33,426 1.672 34.302 1.717 35.098 36,019 The average monthly number of employees during the year was as follows: 31.5.21 31.5.20 Shop staff No employee5 received emoluments in excess of £60.tw. COMPARATIVES FOR ThE STATEMENT OF F114ANaAL AcnvmES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMEPITS FROM Donations and legaties 28.613 28,613 Other trading activities Investment income 18.777 243 18,777 243 Total 47.633 47.633 EXPENDITURE ON Raising funds 54.315 54.315 NET INCOMEIIEXPENDITURE) {6.6821 16,682) Other reco£nised galns/(losses) Page 14 continued... Bracknell Sho mobll Notes to the Flnanclal Staleme forthe Year Ended 31 Ma 2021 - cortlnued COMPARATIVES FOR THE STATEMENT OF FINANOAL AcfMTIES- comlnued Unrestricted Restricted fund fund Total funds Gain5lllossesl on revaluation of fued assets 11.530) (1.5301 Net movement in fvnds 18.212) {8,2121 RECONCILIATION OF FUNDS Totsl lunds brought fon¥anl 116.249 116,249 TOTAL FUNDS CARRIED FORWARD 108,037 108,037 10. TA14G18LE FIXED ASSErs Fixtures and fittings Plant and machinery Computer equipment Totals COST At l June 2020 Additions Disposals 30,080 5.895 14.295) 3.350 486 33,916 5,895 14.2951 At 31 May 2021 31,680 3.350 486 35,516 DEPREaATION At l June 2020 Charge for year Eliminated on disposal 27.494 2.401 {4.295) 2.934 63 486 30,914 2,464 14,2951 At 31 May 2021 25.EAJ) 2.997 486 29,083 NET BOOK VALUE At 31 May 2021 353 6,433 At 31 May 2020 2,586 416 3,CN)2 Donated fixed assets are shown in the financial statements at their current replacement cost, which has been estimated by the Directors. Page 15 continued.. Bracknell Sho mobll Notes to the Financial Statements- ¢ontlnued h>r the Year Ended 31 Ma 2021 11. DEBTORS: AMOUNTS FALUNG DUE WIThIN ONE YEAR 31.5.21 31.5.20 Prepayments 983 1,134 IZ. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.21 31.5.20 Social security and other taxes Accrued expenses 523 1,894 527 1.873 2,417 2,400 13. MOVEMENT IN FUNDS Net movement in funds At 31.5.21 At 1.6.20 Unrestrkted ￿ndS General fund 108,037 19,5681 98,469 TOTAL FUNDS 108.037 19,5681 98.469 Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 42,839 152,4071 19,568) TOTAL FUNDS 42,839 152,4071 {9,5681 Page 16 continued... ckn ho mobll Notes to the Flnanclal Statements- contlNed for the Year Ended 31 Ma 2021 13. MOVEMENT IN FUNDS- conilnued Comparatlves for movement in fvnds Net movement in fvnds At 31.5.20 At 1.6.19 Unrestricted funds General fund 116.249 18.2121 108.037 TOTAL FUNDS 116.249 18.2121 108.037 Cornparative net movement in funds. included in the above are as follow5- Incorning resources Resources expended Gains and Movement losses in funds Unrestrirted funds General fund 47.633 (54,3151 11.530) 18.2121 TOTAL FUNOS 47.633 154.315 (1.5301 18.2121 A current year 12 months and prioi year 12 months combined position is as follows- Net movement In funds At 31.5.21 At 1.6.19 Unrestrkted funds General fund 116.249 117,7801 98.469 TOTAL FUNDS 116.249 117.7801 98.469 Page 17 continued... Brackn 11 Sho Notes to the Financial 5tJtements- continued forthe Year Ended 31 Ma 2021 MOVEMENT IN FUNDS- continued A current year 12 monih5 and prior year 12 months combined net movement in funds. included in the above are as follows: Incoming resources Resources expended Gains and Movement losses in funds Unrestilcted funds General fund 9).472 1106.7221 {1.530) 117.7801 TOTAL FUND5 9).472 1106,7221 11,5301 117.7801 14. RELATED PARTY DISCL05URES There were no related party transactions for the year ended 31 May 2021. Page 18