Company registration number: 05307806 Charity registration number.. 1107981 BURYSHOPMOBILITY (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025
BURYSHOPMOBILITY CONTENTS Reference and Administrative Details Trustees Report 2to4 Statement of Trustees, Responsibilities Independent Examiner's Report 6t07 statement of Financial Actlvltles Balance Sheet Notes to the Financial Statements IOto18
BURY SHOPMOBILITY REFERENCE AND ADMINISTRATIVE DETAILS Chairman Mr DE Reeve Trustees Mr DE Reeve Ms M Jones M155 E Housley Mrs P A Cortman MrA Murphy Ms C Houlker M5 J Wllliarns MrTJ McGlynn Mrs M Finch Secretary Mlss E Housley Charity Registration Number 1107981 Company Regi5tratlon Number 05307806 The charity is incorporated in England and Wales. 34 Minden Parade Bury Lancashlre BL9 OQG Registered Office Independent Examlner Horsfield & Smlth Tower House 269 Walmersley Road Bury Lancashire BL9 6NX
BURY SHOPMOBILITY TRUSTEES REPORT The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors, report of the charitable company for the year ended 31 March 2025. Chairman's Report I have to say that the year saw a fantastic performance. Although bookings and memberships were agaSn down on budget fundraising was at a higher level and a £12k grant was received from the Heritage Lottery Fund. Thls funded a new central heating sytem, an automatic door upgrade and materlals for decoratlng carried out by volunteers. An amount of approximately £lk was left from the grant that went towards running costs I specifically volunteer expenses). Tornbolas and revenue from re-sold surplus/ donated equipment was again at a high level. The fundralsing team deserves praise for their efforts in all areas. HSBC deposlt rates remained at a decent level resulting In a £2.7k income stream. Total income was £ll.Ok higher than budget, anothervery successful performance. General overheads were £2.2k below budget, primarily due to lower than budget insurance premlums. The overspend of £IO,Ik in building repairs was due to the Increased bullding costs whlch were covered by the HLF grant awarded to us. The loss for the year was £2,713 {bud8et loss £5,800). Thi5 was an improvement on the prlor year loss of £5,121. Stoff report The team currently cornprises 9 volunteers, 2 staff and 9 trustees. I must thank all of them along with our numerous supporters fortheir help in keeping Bury Shopmobillty going. Plansforfuture perlods A loss making budget for 2025126 of £7,600 was approved at Board level, Any grant applicatlons are not included in the budget. Achieving this result will protect our cash resenies 1£85.9KI and prolon8 our existence for substantial period of time. Don Reeve Chairman
BURY SHOPMOBILITY TRUSTEES REPORT structurei 8overnance and management Legal Status Bury Shopmoblllty was re8lStered a5 a Charlty (Regi5lered number .' 10136291 on 13th Augijst 1992 under a CDnstltution adopted on 31sl July 1992. On the 8th December 2004 Bury Shopfflobillty Incorpordled and re-regislered with the Cliarlty commlsslon oil rhe 7th February 20051Registratlon number.. 11079811. ObJectlves and actlvltle5 Publ1¢ beneflt The obJectlves of the Charlly are lo improve the mobllliy and cotFditions of life of disabled persons In 8ury by provldlng facilltles, In particular wheelchairs, both battery drlven and manual driven 5COOters and oiher slmllar equlpment for use the lown centre of BLtry. This 5ervlce shall b& vffered wlth re83rd to the user's Indivldual needs and in pursuit of equal opportunltles. The trustees confirin that Ihey have complled with the requirements of sectlon 17 of the Chatltles Act 2011 to have due re8ard to the public benefit 8uldan¢e published by the Charlt¥ Comm1551on for En8land aiid Wales. The aniiual report was approved by the trustees of the chaflly on 23 September 2025 and 51gned on Its behalf by: Mrs M Flnch Company secretary and trustee
BURY SHOPMOBILITY TRUSTEES REPORT Trustee5 and officers The trustees and officers serving during the year and since the year end were as follows: Trustees: Mr DE Reeve Ms M Jones Miss E Housley . Mrs P A Cortman MrA Murphv Ms C Houlker MSJ Williams MrTJ McGlynn (appointed 24 September 20241 Mrs M Finch (appointed 24 September 20241 Chalrman,. Mr DE Reeve Secretary.. Miss E Housley
BURY SHOPMOBILITY STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees Iwho are also the directors uf Bury Shopmobllliy for the purposes of company lawl are responsible for preparlng the trustees, report and the financial statements in accordance with appllcable law and Unlted Kln8dom Accountln8 Standards (Vnlted Kln8dom Generally Accepted Accountlng Practlcel, includlng FRS 102 "The Financlal Reportlng Standard appllcable In the UK ai)d Republlc of Ireland" Company law requires the trustees to prepare financlal statements for each financlal year. Under company law the trustees must not approve the financial statements unless tl)ey are satisfied that they give a true and fair vlew ot the state of affairs of the charitable company 5Jnd of the incoming resources and application of resouice5, including its Income and expenditure, of the charitable company fof Ihal period. In preparing these financial statomenls. the trustees are required to: select suitable accountln8 policies and apply them conslstently; • observe the methods aiid princlples In th8 Charltles SORP,, make Jud8emenls aiid estimates Ihat are reasoi)able and prudenl,. state whether appllcable accountln8 Standards, compr151ng FRS 102 have been followed, subject to any materlal departures dlsclosed and expSalned In the flnancial slatements; and prepare the flnanclal statements on the golng concern basis unless It is IDapproprlate to presume that the charStable company will contlnue In buslness. The Yrustees are responiiblÈ for keeping proper accounting records that can disc105e with reasonable. accuracy at any tlme the flnanclal p051tlan of the chailtable company and enable them to ensure thal the flnanclal slalements comply wlth the Companles Act 2006. They are a150 responslble for safeguardlng the assets of the charltable company and hence for taklng reasonable steps for the preventlon and delectlon of fraud and other Irfegularttles. The trustees are responsible for the IMaiDtenance and inlegrlty of the corporate and linancial Information included on the charllable company's webslte. Leg151alion governing the preparatlon and dlssemlnation of financTral slatemeTrts may dlffer from leeislation in other Jurlsdlctlons. Approved by Ihe trustees of the charlty on 23 Septembef 2025 and slgned on Its behalf by: Mrs M Finc Company secretary and trustee
BURY SHOPMOBILITY INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BURY SHOPMOBILITY ('THE COMPANY,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company lawl vou 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 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 mv examination of your charitvs accounts as carried out under section 145 of the Charities Act 2011 I'the 20LI Act'l. In carrying out my examination I have followed the Directions given by the Charity Commisslon under section 145(5l{bl of the 2011 Act. An independent examinatlon does not involve gathering all the evidence t hat would be requ ired in an audit and consequently does not cover all the matter5 that an audltor considers in giving their opinlon on the accounts. The planning and conduct of an audit goes beyond the limited assurance that a n independent examlnation can provide. Consequently l express no opinlon as to whether the accou nt5 present a 'true and fair, view and my report is limited to those specific m3tters set out in the independent examiner's slatement. 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.. l. accou nting records were not kept in respect of Bury Shopmobility as requ ired by section 386 of the 2006 Act; or 2, the accounts do not 3ccord with those records,. or 3, the accounts do not comply with the accounting requlrements of sectlon 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 eKamination: or 4, the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Praclice for accounting and reporting by charities lapplicable to charlties preparlng their accounts in accordance with the Financial Reporting Standard applicable Sn the UK and Republic of Ireland (FRS 10211. I have no concerns and have come across no other matters in connectlon 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.
BURY SHOPMOBILITY INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BURY SHOPMOBILITY ('THE COMPANY,) Peter Nicol Bsc FCA Tower House 269 Walmersley Road Bury Lancashire BL9 6NX
BURY SHOPMOBILITY STATEMENT OF FINANCIALACTIVITIES YEAR ENDED 31 MARCH 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) Total 2025 Total 2024 Unrestricted Restrlcted Note Income and Endowments from: Donations and legacies Other trading activities Investment Income 30,817 5,275 2,706 12,1K)O 42,817 5,275 2,706 31,420 6,227 2,580 Total Income 38,798 12,000 50,798 40,227 Expenditure on: Charitable activlties (41,5111 112,0001 (53,511) (45,3481 Total Expenditu re (41,5111 (12,000) 153,Slll (45,3481 Net expenditure 12,713) (2,713) (5,1211 Net movement In funds {2,7131 {2,7131 15,1211 Reconciliatlon of funds Total funds brought forward 89,604 89,604 94,725 Total funds carried forward 15 86,891 86,891 89,604 All of the charity's actlvitles derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 15.
BURY SHOPMOBILITY BALANCE SHEET AS AT 31 MARCH 2025 (REGISTRATION NUMBER: 05307806} 2025 2024 Note Flxed assets Ta ngibSe assets li 93 789 Current assets Debtors 12 2,949 85,889 4,105 86,340 Cash at bankand in hand 13 88,838 90,445 Credltors: Amounts falllng due withln one year 14 {2,0401 (1,630) Net current assets 86,798 88,815 Net assets 86,891 89,604 Funds of the charity: Unre5trlcted income funds Unrestrlcted f unds 86,891 89,604 Total funds 15 86,891 89,604 For the flnancial year ending 31 March 2025 the charity was entitled to exemption from audlt under section 477 of the Companies Act 2006 relatlng to small companles. Dlrectors, responslbllitles: The members have not required the charity to obtain an audlt of its accounts for the year In question In accordance with section 476. and The directors acknowledge their responslbilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The flna on ial statements on pages 8 to 18 were approved by the trustees, and authorlsed for Issue and signed on their behalf by: Mr DE Reeve Chairman and Trustee
BURYSHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 I Charlty status The charity is limlted by guarantee, Incorporated In England and Wales, and consequently does not have share capital. Each of the trusteesls liable to contribute an amount not exceeding £1 towards the assets of the charity In the event of liquidation. The address of its reglstered office 15: 34 Minden Parade Bury Lancashlre BL9 OQG 2 Accountlng pollcles Summary of slgnificant accounting policies and key accounting estimates The prlnclpal accounting policie5 applied In the preparation of these flnancial statements are set out below. These pollcies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance and basls of preparation The financial statements have been prepared In accordance wlth Accountin8 and Reporting by Charitles: Statement of Recommended Practice applicable to cha rities prepa ring their accounts in accordance with the Fina nclal Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 (effective l January 20151- (Charitles SORP (FRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}. They also comply with the Companles Act 2006 and Charities Act 2011. Bury Shopmobllity meets the definitlon of a public benefit entlty under FRS 102. Assets and liabllities are Initlally recognised at hlstorical cost or transaction value unless otherwise stated in the relevant accountlng policy notes. Golng concern The trustee5 conslder that there are no material uncertainties about the charity's abillty to continue as a golng concern nor any slgnificant areas of uncertainty that affect the carrying value of assets held by the charity. Income and endowment5 Voluntary income represents amounts received and recorded at offices and projects during the year. No costs of fundralslng have been netted against voluntary income. Fund ra ising expendlture represents the direct Costs of fundraising. Publicity costs directly related to fu ndraising are included in the fundraising costs. io
BURY SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Donutions and legacies This comprlses amounts recewed during the year. Grant5 receivable These comprise amounts receivabSe durlng the year. Expenditure All expenditure is recognised once there Is a legal or constructive obligation to that expenditure, It is probable settlement 15 required and the amount can be measured rellably. All costs are allocated to the applicable expenditure heading that aggregate slmilar costs to that category. Where costs can not be directly attrlbuted to partlcular headlngs they have been allocated on a basis consistent wlth the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charltoble activitles Charitable expendlture comprlses those costs incurred by the charity in the delivery of its actlvlties and services for Its beneflciaries. It includes both costs that can be allocated directly to such activitles and those costs of an Indirect nature necessary to support them. Support costs Support costs include central functlons and have been allocated to activity C05t categories on a basls conslstent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usa8e. Governance costs These Include the costs attributable to the charltvs compliance with constitutlonal and statutory requlrements, including audit, strategic management and trustees meetings and relmbursed expenses. Taxation The charity Is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charlty Is potentlally exempt from taxation in respect of income or capltal galns received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Sectlon 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such incorne or galns are applled excluslvely to charitable purposes. Tanglble fixed assets Indlvidual fixed assets are initlally recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. li
BURYSHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Depreciatlon and amortisation Depreclation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Leasehold propertles Furnlture, f ixtu res & fittings Office and computer equipment Wheelchairs and scooters Depreclation method and rate IOOA straight line per annum 33 1130A stroight line per annum 33 113% stralght line per annum 33 113% straight line per annum Cash and cash equlvalents Cash and cash equivalents comprlse cash on hand and call deposlts, and other short-term hlghly liquld investments that are readlly convertlble to a known arnount of cash and are sublect to an inslgnificant rlsk of change in value. Fund accountin8 Unrestrlcted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charlty. Deslgnated funds are unrestricted funds set aside for speciflc purposes at the discretlon of the trustees. Restricted income funds are those donated for use in a partlcular area or for speciflc purposes, the use of which is restricted to that area or purpose, Financial instruments Classlflcation Financlal assets and financial liabilities are recognised when the charity becomes a party to the contractual provislons of the Instrument. Financial 1Sabllities and equity instruments are cla55ified accordlng to the substance of the contractual arrangcments entered into. An equity instrument is any contract that evidences a residual interest In the assets of the charity after deducting all of its liabilities. 12
BURY SHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3 Income from donations and legacies Unrestricted fund5 General Restrlcted fund5 Total funds Donations and legacies; Usage contributions Frlends of Shopmobility Grants, Including capltal grants,. Grants from companies Regular glving and capltal donatlons 13,436 762 13,436 762 12,000 12,000 16,619 16,619 Total for 2025 30,817 12,000 42,817 Total for 2024 26,820 4,600 31,420 4 Income from other trading artlvities Unrestricted funds General Total funds Local f undraising and street collectlon income Membershlp subscriptlons 4,450 825 4,450 825 Total for 2025 5,275 5,275 Total for 2024 6,227 6,227 S Investment Income Unrestrlcted funds General Total funds Interest receivable and slmilar income; Interest receivable on bank deposits 2,706 2,706 Totsl for 2025 2,706 2,706 Total for 2024 2,580 2,580 13
BURYSHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6 Expendlture on charitable actlvities Unrestricted funds General Restricted funds Total 2025 Total 2024 Allocated support costs Governance costs 39,718 1,793 12,000 51,718 1,793 43,341 2,007 41,511 12,000 53,511 45,348 In addltlon to the expenditure analysed above, there are also governance cost5 of £1,793 (2024 £2,007) which relate directly to charitable activities. See note 7 for further details. 7 Analysis of governance and support costs Governance tosts Unrestricted funds General Total funds Independent examiner fee5 Exam inatlon of the flnancial statements Otherfees paid to examlners Other governance costs 960 960 362 362 471 471 Total for 2025 1,793 1,793 Total for 2024 2,007 2,007 8 Trustee5 remuneration and expenses No trustees, nor any persons connected wlth them, have received any remuneration from the eha rity during the year. 14
BURY SHOPMOBILITY NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 9 Independent examiner's remuneratlon 2025 2024 Examination of the financial statements 960 1,032 Other fees to examlners Payroll adm inistration fees 362 423 10 Taxatlon The charity Is a registered charlty and is therefore exempt from taxatlon. 15
BURYSHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11 Tangible fixed assets land and buildlngs Furnlture and equipment Motor vehicles Total Cost At l April 2024 62,383 3,230 28,732 94,345 At 31 March 2015 62,383 3,230 28,732 94,345 Depreciation At l April 2024 Charge for the year 62,383 3,230 27,943 696 93,556 696 At 31 March 2025 62,383 3,230 28,639 94,252 Net book value At 31 March 2025 93 93 At 31 March 2024 789 789 12 Debtors 2025 2024 Prepayments 2,949 4,105 13 Cash and cash equlvalents 2025 2024 Cash on hand Cash at bank 48 85,841 183 86,157 85,889 86,340 14 Creditors: amounts falllng due withln one year 2025 2024 Accruals 2,040 1,630 16
BURY SHOPMOBILITY NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15 Funds Balance at I April 2024 Incoming resources Resources expended Balance at 31 March 2025 Unrestricted ijnrestricted generolfunds General Funds 7,604 38,798 (41,5111 4,891 Unrestricted deslgnatedfunds Designated Funds 82,000 82,000 Total unrestrlcted 89,604 38,798 141,5111 86,891 Restricted 112,0001 12,000 Total funds 89,604 50,798 (53,511) 86,891 Balance at I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted Unrestricted generallunds General Funds 12,725 35,627 140,748) 7,604 ijnrestricted deslgnatedfunds Designated Funds 82,000 82,000 Total unrestricted 194,725} 135,627) 40,748 189,6041 Restricted 14,6(X)} 4,600 Total funds 94,725 40,227 (45,348} 89,604 17
BURYSHOPMOBILITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16 Analysls of net assets between funds Unrestricted Total funds at funds 31 March General 2025 Tanglble flxed assets Current assets Current Ilabilities 93 93 88,838 12,0401 88,838 (2,040) 86,891 Total net assets 86,891 Unrestrlcted Total funds at funds 31 March General 2024 Tangible fixed asset5 Current 8sset5 Current liabilities 789 789 90,445 11,630) 90,445 {1,6301 Total net assets 89,604 89,604 18