``` REGISTERED COMPANY NUMBER: 05055552 (England and Wales) REGISTERED CHARITY NUMBER: 1105019 ``` ``` Report of the Trustees and ``` ``` Unaudited Financial Statements for the Year Ended 31 May 2024 ``` ``` for ``` ``` Bracknell Shopmobility ``` ``` PKB Accountants Limited Chartered Certified Accountants Beechey House 87 Church Street Crowthorne Berkshire RG45 7AW ``` ``` Bracknell Shopmobility ``` ``` Contents of the Financial Statements for the Year Ended 31 May 2024 ``` ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 4`| |**`Independent Examiner's Report`**|`5`| |**`Statement of Financial Activities`**|`6`| |**`Balance Sheet`**|`7 to 8`| |**`Notes to the Financial Statements`**|`9 to 17`| |**`Detailed Statement of Financial Activities`**|`18 to 19`| ``` Bracknell Shopmobility ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 May 2024`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present their reportwith the financialstatementsof the charityfor the year ended 31 May 2024.The trustees have adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` Theobjectsofthecharityaretogiverelieftoelderly,infirmanddisabledpeoplebyimproving the accessibilityof placeswithinBracknellTownCentreand to seek to ensuretheirprovisionand maintenance of safe and convenient passage throughout Bracknell Town Centre, including access to buildings. ``` ## **`Significant activities`** ``` Formalmeetingsofthemanagementcommitteeareheldatleastevery12weeks.The following appointmentsare approvedat the Annual GeneralMeeting:Chairman,Vice-Chairman,Company Secretary, Honorary Treasurer, Auditor. ``` ## **`Volunteers`** ``` The schemehas a numberof volunteerswho help the Shop Managerand AssistantManagerat the scheme address. They are supported and trained by the Shop Manager and Assistant Manager. ``` ## **`ACHIEVEMENT AND PERFORMANCE`** ``` TheBracknellForestCouncilGrantendedinApril2021.Thishadasignificantimpactonour finances. However,wewerefortunatetosecurefundingfromtheNationalLotteryCommunityFundfor 2022/23 and 2023/24periodfor a totalof £50,000over the two years(therefore,receiving£25,000each year). This isthefinalyearofthatfunding,andwearegratefulfortheNationalLotteryinsupporting Bracknell Shopmobilityforthepasttwoyearsaswehaverecoveredfromthedownturnin2020,asaresultof the pandemic.WehavealsobeengratefultohavereceivedgrantsthisyearfromtheBracknell Business Improvement District, Warfield Parish Council, and Binfield Parish Council. ``` ``` The grantswe have receivedthis year,coupledwith the fundraisingand membershipfees largelymade the shopself-sufficientin regardstofunding.Thishasenabledus toexpandtheusageoftheshopandcafé to provideothercommunitygroupsthespaceneededtomeet,includingtheveteransgroup,and social prescribersunit and offeringwork experiencesthroughpartneringwith Breakthrough,a unit from Bracknell Forest Council. ``` ``` Wecontinueourattemptstofindsourcesfromcharitabletruststhatspecialiseincorefunding for charities,particularlyinrelationtopeoplewhohavemobilityissues.However,theseareless abundant thantruststhatwishtogivegrantsforprojectsthataremeasurableinrelationtotheoutcomes. Our charity is not equipped to run projects and in fact our stated aims do not allow for this type of activity. ``` ``` Ourownfundraising(includinganin-housecharityshopandcafé)andsocialeventsformembersand the publiccontinuedtomakeasignificantcontributiontoourrunningcosts,overhalfofourrunningcosts in recentyears.The activitiesalso mean our shop is a focal meetingpoint for our users and other members of the community. ``` ``` Page 1 ``` ``` Bracknell Shopmobility ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 May 2024`** ``` Plansandactivitiesforimprovingourfinancialsecurity,andalsoincreasingmembershipandusageof our serviceshavealsobeenseverelyimpactedbytheCOVID-19pandemic.Manyofourmembers were isolatingevenduringthetimeswhenwewereabletoopentheshopandservice,andin consequence many memberships were not renewed during this time. ``` ``` OurmembershipatMay2024stoodat71,adecreasefromover100memberspre-pandemic,which was due totheimpactof thepandemicclosuresbut a slightincreaseon thelastyear.Ourequipmenthire was alsoimpactedsignificantlythroughtheyearduetotheclosure.Itwasanaimofourbusinessplan to achieve3000equipmenthiresfor the yearto May2024,by a combinationof memberand occasional user hires, this has remained challenging to meet. ``` ``` We considerit a priorityto increasethe membership.It is hopedthat we can reacha membershipof 90 by theendofnextyear.Wewillcontinuetopubliciseourservicewherewecantoensurethatall potential users are aware of our service. ``` ``` We are continuingto seek and recruitnew Trustees/Directorswho can bring additionalskills to the Charity. At the end of May2024we havea totalof fourTrustees(themaximumbeingsix).We are actively looking fornewTrusteesaswellascommitteemembersfromamongthevolunteers,membersor community representations, and welcome any nominations. ``` ``` Ourvolunteersassistthemanagementinthedailyrunningandoperationoftheshop,caféand scooter service.A task which they are entirelygratefulfor.However,we currentlyhave a shortageand are actively advertising both in store and online for new volunteers. ``` ``` Our thanksgo to our landlords,(the BracknellRegenerationPartnership)for our PrincessSquare premises, whichis heldon a peppercornrentuntil2026.Also,we wishtoacknowledgethevarioushelpprovided by councilofficers,andmorerecentlybyvolunteersupportgroupInvolveinassistingtoprepare grant applications. ``` ``` WedependonthegoodwillofmanypeopleandthatincludesourTrustees,Committeemembers and otherswhogivefreelyoftheirtime.Othercontractorswhogiveusgoodservice,keepcosts reasonable and often carry out work over and above that specified, or even free of charge. Thanks to them. ``` ``` Our very special thanks to our team of volunteers, without whom we could not function efficiently. ``` ``` BeckyPearceourManagerandSueLewisourAssistantManager,continuetoruntheshopwithcare and attentiontowardsourmembersand occasionalusers.Theyensurea highlevelof servicetoourclients, as wellasrunningsocialevents,raisingfundsandgenerallycaringforourcommunity.Thankyoutothe two of you. ``` ## **`FINANCIAL REVIEW`** ## **`Investment policy and objectives`** ``` Underthememorandumandarticlesofassociation,thecharityhasthepowertomakeany investments which the trustees see fit. ``` ``` Page 2 ``` ``` Bracknell Shopmobility ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 May 2024`** ## **`FINANCIAL REVIEW`** ## **`Reserves policy`** ``` Tomaintainsufficientreservestocover6monthsexpenditureandmanagementandsupport costs (includinganallowanceforredundancyandotherclosurecostswhichwouldbeincurredshould we unfortunatelybeunabletocontinuetheservice).Asat31stMay2024thecharityhas£134,538in total reservefunds. A Committeeresolutionwas approvedin April 2021 to commit£47,500from these reserves, whichis a sumequivalentto6 month'sexpenditureplusa sumtoallowforredundancyandother closure costs. This meant total uncommitted reserves as at 31st May 2024 was £87,038 ``` ## **`Going concern`** ``` Atthetimeofapprovingthefinancialstatements,thedirectorswhoarethetrustees,havea reasonable expectationthatthecharitablecompanyhasadequateresourcestocontinueinoperationalexistence for theforeseeablefuture.ThecharitysecuredtwoyearsworthoffundingfromtheNationalLottery Fund which,whilstfinishedthisyear,hasenabledtheexpansionandrecoveryfromtheCOVID-19 pandemic. Thusthedirectorswhoarethetrusteescontinuetoadoptthegoingconcernbasisofaccounting in preparing the financial statements. ``` ## **`FUTURE PLANS`** ``` As mentionedaboveourupdatedbusinessplanaimsincludingenablingthecontinuationofourservice by securingnew grantfunding,increasingmembershipand usageof our service,and expandingour variety of fundraising activities. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company, limited by guarantee, as defined by the Companies Act 2006. ``` ## **`Recruitment and appointment of new trustees`** ``` Themanagementcommitteewillrepresentacrosssectionofthelocalcommunity and voluntary/communityorganisations.Newtrusteeswillbe appointedtothecommitteewithapprovalby a majority of members at a formal meeting. ``` ## **`Organisational structure`** ``` Nospecificnumberistobeappliedonmembershipofthecommitteealthoughthenumberof Directors shall not exceedsix in total.Appointmentsare for three years.Each year a third of the Directorswill retire byrotationinaccordancewiththeArticlesofAssociation,butmayseekre-appointment.Any other member at the end of his or her term of office may also seek re-appointment. ``` ## **`Induction and training of new trustees`** ``` NewtrusteesshallbegivenacopyofBracknellShopmobilityRulesandwillbeofferedaplaceon the trainingschemefornewtrustees.ThisisorganisedbyBracknellForestVoluntaryActionofwhich the scheme is a member. They will also be supported by the Chairman. ``` ## **`Wider network`** ``` The management committee will also include two volunteers and two users representing the members. ``` ## **`Related parties`** ``` Thetrusteesanddirectorswillworkin partnershipwithBracknellTownCentreManagementand Princess Square Management to enable the scheme to work efficiently within the Town Centre. ``` ``` Page 3 ``` ``` Bracknell Shopmobility ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 May 2024`** ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`** ``` 05055552 (England and Wales) ``` ## **`Registered Charity number`** ``` 1105019 ``` ## **`Registered office`** ``` 11 Princess Square Bracknell Berkshire RG12 1LS ``` ## **`Trustees`** ``` C Wilcox (resigned 8.3.24) B J Thomas (resigned 10.5.24) D S Mosley Ms S Lambourne Ms C Hazard D K Pillay (appointed 12.8.24) Ms J Watts (appointed 12.8.24) ``` ## **`Independent Examiner`** ``` Yvonne Miles FCCA PKB Accountants Limited Chartered Certified Accountants Beechey House 87 Church Street Crowthorne Berkshire RG45 7AW ``` ## **`Solicitors`** ``` Fairbrother & Darlow 13 Millgate Court Bracknell RG12 1RP ``` ``` Approved by order of the board of trustees on ............................................. and signed on its behalf by: ``` ``` ................................................................. D S Mosley - Trustee ``` ``` Page 4 ``` ``` Independent Examiner's Report to the Trustees of Bracknell Shopmobility ``` ## **`Independent examiner's report to the trustees of Bracknell Shopmobility ('the Company')`** ``` IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended 31 May 2024. ``` ## **`Responsibilities and basis of report`** ``` Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are responsiblefor the preparationof the accountsin accordancewith the requirementsof the Companies Act 2006 ('the 2006 Act'). ``` ``` HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobe auditedunderPart16 of the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying outmyexaminationI havefollowedtheDirectionsgivenbytheCharityCommissionunderSection 145(5) (b) of the 2011 Act. ``` ## **`Independent examiner's statement`** ``` I have completedmy examination.I confirmthat no mattershave come to my attentionin 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)).` ``` Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be reached. ``` ``` Yvonne Miles FCCA ``` ``` The Association of Chartered Certified Accountants ``` ``` PKB Accountants Limited Chartered Certified Accountants Beechey House 87 Church Street Crowthorne Berkshire RG45 7AW ``` ``` Date: ............................................. ``` ``` Page 5 ``` ## **`Bracknell Shopmobility`** ## **`Statement of Financial Activities`** ## **`for the Year Ended 31 May 2024`** |`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
`41,296`
`Other trading activities`
`3`
`27,385`
`Investment income`
`4`
`1,705`
**`Total`**
`70,386`
**`EXPENDITURE ON`**
`Raising funds`
`5`
`52,314`
**`NET INCOME`**
`18,072`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`116,466`
**`TOTAL FUNDS CARRIED FORWARD`**
`134,538`|`Restricted`
`fund`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`|`31.5.24`
`Total`
`funds`
`£`
`41,296`
`27,385`
`1,705`
`70,386`
`52,314`
`18,072`
`116,466`
`134,538`|`31.5.23`
`Total`
`funds`
`£`
`42,573`
`39,480`
`377`| |---|---|---|---| ||||`82,430`| ||||`65,850`| ||||`16,580`
`99,886`| ||||`116,466`| ``` The notes form part of these financial statements ``` ``` Page 6 ``` ## **`Bracknell Shopmobility`** ## **`Balance Sheet`** ## **`31 May 2024`** |`Unrestricted`
`fund`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`10`
`3,513`
**`CURRENT ASSETS`**
`Debtors`
`11`
`-`
`Cash at bank and in hand`
`145,116`
`145,116`
**`CREDITORS`**
`Amounts falling due within one year`
`12`
`(14,091)`
**`NET CURRENT ASSETS`**
`131,025`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`134,538`
**`NET ASSETS`**
`134,538`
**`FUNDS`**
`13`
`Unrestricted funds`
**`TOTAL FUNDS`**|`Restricted`
`fund`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`|`31.5.24`
`Total`
`funds`
`£`
`3,513`
`-`
`145,116`
`145,116`
`(14,091)`
`131,025`
`134,538`
`134,538`
`134,538`
`134,538`|`31.5.23`
`Total`
`funds`
`£`
`3,694`
`942`
`119,211`
`120,153`
`(7,381)`
`112,772`
`116,466`
`116,466`
`116,466`
`116,466`| |---|---|---|---| ``` The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006 for the year ended 31 May 2024. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006. ``` ``` The trustees acknowledge their responsibilities for ``` - `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and` - `(b) 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 financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.` ``` The notes form part of these financial statements ``` ``` continued... ``` ``` Page 7 ``` ``` Bracknell Shopmobility ``` ## **`Balance Sheet - continued`** ## **`31 May 2024`** ``` Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable companies subject to the small companies regime. ``` ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on ............................................. and were signed on its behalf by: ``` ``` ............................................. ``` ``` D S Mosley - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 8 ``` ``` Bracknell Shopmobility ``` ``` Notes to the Financial Statements ``` ``` for the Year Ended 31 May 2024 ``` ## **`1. ACCOUNTING POLICIES`** ## **`Company information`** ``` BracknellShopmobilityisaprivatecompanylimitedbyguaranteeincorporatedinEngland and Wales. The registered office is 11 Princess Square, Bracknell, Berkshire, RG12 1LS. ``` ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102, havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS 102)(effective1 January2015)',FinancialReportingStandard102,The FinancialReporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. ``` ``` Theaccountsarepreparedinsterling,whichisthefunctionalcurrencyofthecharitable company. Monetary amounts in these financial statements are rounded to the nearest £. ``` ``` Theaccountshavebeenpreparedunderthehistoricalcostconvention,modifiedtoinclude the revaluationof certainfinancialinstrumentsat fair value.The principalaccountingpoliciesare set out below. ``` ## **`Going concern`** ``` Atthetimeofapprovingthefinancialstatements,thedirectorswhoarethetrustees,have a reasonableexpectationthatthecharitablecompanyhasadequateresourcestocontinue in operationalexistencefortheforeseeablefuture.Thusthedirectorswhoarethetrustees continue to adopt the going concern basis of accounting in preparing the financial statements. ``` ## **`Income`** ``` Incomeisrecognisedwhenthecharitablecompanyislegallyentitledtoitafterany performance conditionshave been met, the amountscan be measuredreliably,and it is probablethat income will be received. ``` ``` Donations,Shopincomeandmembershipincomearerecognisedonreceiptunless performance conditions require deferral of the amount. ``` ``` Grantsarerecognisedoncethecharitablecompanyhasbeennotifiedoftheamount, unless performance conditions require referral of the amount. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have been allocated to activities on a basis consistent with the use of resources. ``` ``` Charitableactivitiesexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryof its activities and services for its beneficiaries. ``` ``` continued... ``` ``` Page 9 ``` ``` Bracknell Shopmobility ``` ``` Notes to the Financial Statements - continued ``` ## **`for the Year Ended 31 May 2024`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Expenditure`** ``` Governancecostsincludethosecostsassociatedwiththegovernanceofthecharityand are primarily associated with constitutional and statutory requirements. ``` ``` Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycostscategorieson a basis consistent with the use of the resource. ``` ## **`Allocation and apportionment of costs`** ``` Costs are apportioned between the funds according to the restrictions imposed by the funder. ``` ## **`Tangible fixed assets`** ``` Tangiblefixedassetsunderthecostmodelarestatedathistoricalcostless accumulated depreciationandanyaccumulatedimpairmentlosses.Historicalcostincludesexpenditurethat is directlyattributableto bringingthe asset to the locationand conditionnecessaryfor it to be capable of operating in the manner intended by the management. ``` ``` Depreciationischargedsoastoallocatethecostoftheassetslesstheirresidualvalueover their estimated useful lives on the following basis: ``` ``` Plant and machinery- 20% on cost Fixtures and fittings- 15% on reducing balance Computer equipment- 33% on cost ``` ## **`Taxation`** ``` The charity is exempt from corporation tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the trustees. ``` ``` Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the charity. Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted purposes. ``` ``` Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial statements. ``` ## **`Pension costs and other post-retirement benefits`** ``` The charitablecompanyoperatesa definedcontributionpensionscheme.Contributionspayable to the charitablecompany'spensionschemeare chargedto the Statementof FinancialActivitiesin the period to which they relate. ``` ## **`Cash and cash equivalents`** ``` Cashand cashequivalentsincludecashin hand,withfinancialinstitutionsrepayablewithout penalty onnoticeofnotmorethan24hours.Cashequivalentsarehighlyliquidinvestmentsthatmature in nomorethanthreemonthsformthedateofacquisitionandthatarereadilyconvertibleto known amounts of cash with insignificant risk of change in value. ``` ``` continued... ``` ``` Page 10 ``` ``` Bracknell Shopmobility ``` ``` Notes to the Financial Statements - continued ``` ## **`for the Year Ended 31 May 2024`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Cash and cash equivalents`** ## **`Financial instruments`** ``` ThecharitablecompanyhaselectedtoapplytheprovisionsofSection11'Basic Financial Instruments'andSection12'OtherFinancialInstrumentsIssues'ofFRS102toallits financial instruments. ``` ``` Financialinstrumentsarerecognisedwhenthecharitablecompanybecomespartyto the contractual provisions of the instrument. ``` ## **`Basic financial assets`** ``` Basicfinancialassets,whichincludedebtorsandcashandbankbalances,areinitiallymeasured at transactioncostsandaresubsequentlycarriedatamortisedcostsusingtheeffective interest methodunlessthearrangementconstitutesafinancingtransaction,wherethetransaction is measuredatthepresentvalueofthefuturereceiptsdiscountedatamarketrateof interest. Financial assets classified as receivable within one year are not amortised. ``` ## **`Basic financial liabilities`** ``` Basicfinancialliabilities,includingcreditorsandloansareinitiallyrecognisedattransaction price unlessthearrangementconstitutesa financingtransaction,wherethedebtinstrumentis measured atthepresentvalueofthefuturepaymentsdiscountedatamarketrateofinterest. Financial liabilities classified as payable within one year are not amortised. ``` ## **`2. DONATIONS AND LEGACIES`** |`Donations`
`Grants`
`Membership`
`Grants received, included in the above, are as follows:`
`Bracknell Forest Borough Council`
`Binfield Parish Council`
`Warfield Parish Council`
`National Lottery`|`31.5.24`
`£`
`10,324`
`27,100`
`3,872`
`41,296`
`31.5.24`
`£`
`500`
`1,000`
`600`
`25,000`
`27,100`|`31.5.23`
`£`
`13,824`
`25,000`
`3,749`| |---|---|---| |||`42,573`| |||`31.5.23`
`£`
`-`
`-`
`-`
`25,000`| |||`25,000`| ``` continued... ``` ``` Page 11 ``` ## **`Bracknell Shopmobility`** ## **`Notes to the Financial Statements - continued`** |**`for the Year Ended 31 May 2024`**
**`3.`**
**`OTHER TRADING ACTIVITIES`**
`Shop income`
`Sponsorships`
**`4.`**
**`INVESTMENT INCOME`**
`Deposit account interest`
**`5.`**
**`RAISING FUNDS`**
**`Raising donations and legacies`**
`Staff costs`
`Light and heat`
`Telephone`
`Depreciation`
`Loss on sale of assets`
`Support costs`
**`6.`**
**`NET INCOME/(EXPENDITURE)`**
`Net income/(expenditure) is stated after charging/(crediting):`
`Depreciation - owned assets`
`Deficit on disposal of fixed assets`|`31.5.24`
`£`
`25,557`
`1,828`
`27,385`
`31.5.24`
`£`
`1,705`
`31.5.24`
`£`
`40,289`
`2,775`
`571`
`862`
`918`
`6,899`
`52,314`
`31.5.24`
`£`
`863`
`918`|`31.5.23`
`£`
`36,896`
`2,584`| |---|---|---| |||`39,480`| |||`31.5.23`
`£`
`377`
`31.5.23`
`£`
`38,136`
`2,440`
`784`
`2,166`
`-`
`22,324`| |||`65,850`| |||`31.5.23`
`£`
`2,166`
`-`| ``` continued... ``` ``` Page 12 ``` ``` Bracknell Shopmobility ``` ``` Notes to the Financial Statements - continued ``` ## **`for the Year Ended 31 May 2024`** ## **`7. TRUSTEES' REMUNERATION AND BENEFITS`** ``` The membersof the the charityare the trusteesas outlinedon page 3 and are consideredtobe the controllingparty.In the event of the charitybeing wound up, the liabilityin respectof the guarantee is limited to £10 per member. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31May2024norfortheyear ended 31 May 2023. ``` ## **`8. STAFF COSTS`** |`Wages and salaries`
`Social security costs`
`Other pension costs`|`31.5.24`
`£`
`38,269`
`(98)`
`2,118`
`40,289`|`31.5.23`
`£`
`36,287`
`-`
`1,849`| |---|---|---| |||`38,136`| ``` The average monthly number of employees during the year was as follows: ``` ||`31.5.24`|`31.5.23`| |---|---|---| |`Shop staff`|`-`|`2`| ``` No employees received emoluments in excess of £60,000. ``` ## **`9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |`Unrestricted`
`fund`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`42,573`
`Other trading activities`
`39,480`
`Investment income`
`377`
**`Total`**
`82,430`
**`EXPENDITURE ON`**
`Raising funds`
`65,850`
**`NET INCOME`**
`16,580`|`Restricted`
`fund`
`£`
`-`
`-`
`-`
`-`
`-`
`-`|`Total`
`funds`
`£`
`42,573`
`39,480`
`377`| |---|---|---| |||`82,430`| |||`65,850`| |||`16,580`| ``` continued... ``` ``` Page 13 ``` ``` Bracknell Shopmobility ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 31 May 2024`** |**`9.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
`Unrestricted`
`Restricted`
`fund`
`fund`
`£`
`£`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`99,886`
`-`
**`TOTAL FUNDS CARRIED FORWARD`**
`116,466`
`-`
**`10.`**
**`TANGIBLE FIXED ASSETS`**
`Fixtures`
`Plant and`
`and`
`Computer`
`machinery`
`fittings`
`equipment`
`£`
`£`
`£`
**`COST`**
`At 1 June 2023`
`10,605`
`3,350`
`486`
`Additions`
`1,600`
`-`
`-`
`Disposals`
`(2,795)`
`-`
`-`
`At 31 May 2024`
`9,410`
`3,350`
`486`
**`DEPRECIATION`**
`At 1 June 2023`
`7,167`
`3,094`
`486`
`Charge for year`
`824`
`39`
`-`
`Eliminated on disposal`
`(1,877)`
`-`
`-`
`At 31 May 2024`
`6,114`
`3,133`
`486`
**`NET BOOK VALUE`**
`At 31 May 2024`
`3,296`
`217`
`-`
`At 31 May 2023`
`3,438`
`256`
`-`|`Total`
`funds`
`£`
`99,886`| |---|---| ||`116,466`| ||`Totals`
`£`
`14,441`
`1,600`
`(2,795)`
`13,246`
`10,747`
`863`
`(1,877)`
`9,733`
`3,513`
`3,694`| ``` Donatedfixedassetsare shownin the financialstatementsat theircurrentreplacementcost, which has been estimated by the Directors. ``` ``` continued... ``` ``` Page 14 ``` ``` Bracknell Shopmobility ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 31 May 2024`** |**`11.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Prepayments`
**`12.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Social security and other taxes`
`Other creditors`
`Wages`
`Accrued expenses`
**`13.`**
**`MOVEMENT IN FUNDS`**
`At 1.6.23`
`£`
**`Unrestricted funds`**
`General fund`
`116,466`
**`TOTAL FUNDS`**
`116,466`
`Net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`70,386`
**`TOTAL FUNDS`**
`70,386`|`31.5.24`
`31.5.23`
`£`
`£`
`-`
`942`
`31.5.24`
`31.5.23`
`£`
`£`
`8,289`
`4,516`
`253`
`239`
`331`
`-`
`5,218`
`2,626`
`14,091`
`7,381`
`Net`
`movement`
`At`
`in funds`
`31.5.24`
`£`
`£`
`18,072`
`134,538`
`18,072`
`134,538`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(52,314)`
`18,072`
`(52,314)`
`18,072`| |---|---| ``` continued... ``` ``` Page 15 ``` ``` Bracknell Shopmobility ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 31 May 2024`** ## **`13. MOVEMENT IN FUNDS - continued`** ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included in the above ar`

**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Net`
`movement`
`At`
`At 1.6.22`
`in funds`
`31.5.23`
`£`
`£`
`£`
`99,886`
`16,580`
`116,466`
`99,886`
`16,580`
`116,466`
`e as follows:`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`82,430`
`(65,850)`
`16,580`
`82,430`
`(65,850)`
`16,580`| |---|---| ``` A current year 12 months and prior year 12 months combined position is as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.6.22`
`£`
`99,886`
`99,886`|`Net`
`movement`
`in funds`
`£`
`34,652`
`34,652`|`At`
`31.5.24`
`£`
`134,538`| |---|---|---|---| ||||`134,538`| ``` continued... ``` ``` Page 16 ``` ``` Bracknell Shopmobility ``` ## **`Notes to the Financial Statements - continued`** ## **`for the Year Ended 31 May 2024`** ## **`13. MOVEMENT IN FUNDS - continued`** ``` Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in the above are as follows: ``` ||`Incoming`|`Resources`|`Movement`| |---|---|---|---| ||`resources`|`expended`|`in funds`| ||`£`|`£`|`£`| |**`Unrestricted funds`**|||| |`General fund`|`152,816`|`(118,164)`|`34,652`| |**`TOTAL FUNDS`**|`152,816`|`(118,164)`|`34,652`| ## **`14. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 May 2024. ``` ``` Page 17 ``` ## **`Bracknell Shopmobility`** ## **`Detailed Statement of Financial Activities`** |**`Detailed Statement of Financial Activities`**||| |---|---|---| |**`for the Year Ended 31 May 2024`**||| ||`31.5.24`|`31.5.23`| ||`£`|`£`| |**`INCOME AND ENDOWMENTS`**||| |**`Donations and legacies`**||| |`Donations`|`10,324`|`13,824`| |`Grants`|`27,100`|`25,000`| |`Membership`|`3,872`|`3,749`| ||`41,296`|`42,573`| |**`Other trading activities`**||| |`Shop income`|`25,557`|`36,896`| |`Sponsorships`|`1,828`|`2,584`| ||`27,385`|`39,480`| |**`Investment income`**||| |`Deposit account interest`|`1,705`|`377`| |**`Total incoming resources`**|`70,386`|`82,430`| |**`EXPENDITURE`**||| |**`Raising donations and legacies`**||| |`Wages`|`38,269`|`36,287`| |`Social security`|`(98)`|`-`| |`Pensions`|`2,118`|`1,849`| |`Light and heat`|`2,775`|`2,440`| |`Telephone`|`571`|`784`| |`Plant and machinery`|`824`|`2,121`| |`Fixtures and fittings`|`38`|`45`| |`Loss on sale of tangible fixed assets`|`918`|`-`| ||`45,415`|`43,526`| |**`Support costs`**||| |**`Management`**||| |`Insurance`|`1,636`|`1,592`| |`Postage, printing, stationary and`||| |`advertising`|`318`|`6,199`| |`Cleaning`|`(532)`|`5,030`| |`Carried forward`|`1,422`|`12,821`| ``` This page does not form part of the statutory financial statements ``` ``` Page 18 ``` ## **`Bracknell Shopmobility`** ## **`Detailed Statement of Financial Activities`** ## **`for the Year Ended 31 May 2024`** |**`Detailed Statement of Financial Activities`**
**`for the Year Ended 31 May 2024`**||| |---|---|---| ||`31.5.24`|`31.5.23`| ||`£`|`£`| |**`Management`**||| |`Brought forward`|`1,422`|`12,821`| |`Sundries`|`600`|`517`| |`Repairs and renewals`|`50`|`5,058`| |`Subscriptions and licences`|`2,164`|`1,597`| |`Professional fees`|`2,431`|`2,094`| ||`6,667`|`22,087`| |**`Finance`**||| |`Bank charges`|`232`|`237`| |`Total resources expended`|`52,314`|`65,850`| |**`Net income`**|`18,072`|`16,580`| ``` This page does not form part of the statutory financial statements ``` ``` Page 19 ```