Fpm
6rnW Co•thkn.fff*4F5
AH AAB GROUP COMPAMY
FPMAABXIJI I WOmAA8.COM
COMPANY REGISTRATION NUMBER N1071615
CHARITY REGISTRATION NUMBER 100291
SHOPMOBILITY NEWRY
ANNUAL REPORT AND
FINANCIAL STATEMENTS
YEAR ENDED
31 MARCH 2023
AWARO WINNING ADVI￿..
LHAIITERED
ALI.C)LtrIIANI
] MI. W22968 1 WP4y'GBW49949 1 FE32•￿ F

SHOPMOBILITY NEWRY
OFFICES AND PROFESSIONAL ADVISORS
The board of directors
Peter Murray
Pauline Muiholland- Resigned 17 February 2023
v￿cent Crawford - Re5tgned 17 February 2023
Eamon Connolly- App)inted 17 February 2023
John Giidea
Company secretsry
8uttercrane Shopping Centre
Buttercrane Quay
Newry
Co Down
N Ireland
BT35 8HJ
Independent Exanmner
FPM Accountants Limited
Chartered Accountants
& Statutory Auditors
Dromalane Mill
The Quays
Newry
Co Down
N Ireland
BT35 8QS
Banker5
AIB
42-44 Hill st￿et
Newry
Co. tlown
Charity Number
100291
Company Reglstrdtlon Nun
Nl 071615

SHOPMOBILITY NEWRY
CONTENTS
Page
Trustees. Report
Statement of Trustees. Responsibilities
Independent Examiners Report
Statement of Financial Aclivities
Balance Sheet
Notes to the Financial Ststements
9-12

SHOPMOBILITY NEWRY
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT)
FOR YEAR ENDED 31 MARCH 2023
The Trustees present their report and accounts for year ended 31 March 2023.
The Financial Statements have been prepared in accordance with the accounting policies set out in note
I to the Financtal Statements arKI comply with the charitys governing document, the Companies Act
2006 and °Accounting and ReportirKJ by Charities: Statement of Recommended Practice applicable to
charities preparing thetr accounts in accordance wtth the Financial Reparting Standard applicable in rhe
UK and RepubL(c of Ireland (FRS102) (a5 amended for accounting periods commencing from l January
2019)
Alms and Objértives
Shopmobility Newry are a registered charity providing mobiitty equ￿rne￿t to people with lirrtited
mobilLty. The Aim of the charity is to factlitate independence. inclusion and equalLty.
Shopmobility is for everyone. young or old W￿ther their disability is temporary or permanent- anyone
who needs help with mobility.
PerfomiaTrce
During the year ended 31 March 2023 there were 3103 recorded bookings compared to 3,020 in 2022.
51% of these were for scooters (2022: 33%), 48% for manual wheelchairs (2022: 67%) and 1% Rouator.
Shopmobility report a deficit of £8.631 for year erKled 31 March 2023 compared to a deficit of £5,116
for year ended 31 March 2022.
There were 571 indtvidual users of all ages and disability. either long or short lerm who might otherwise
not be able to get out and around Newry City Centre.
Shopmobility Newry have continued to recruit new mernbers on a regular basis. The Membership at 1st
April 2023 was 537 (compared to 488 at IM April 20221. The￿ were 146 new members in 2023 - 23 with
a greater number of wheelchatr users this year due to long term rentals.
Flnandal Review
The Reserve5 Policy states that the current target Level for reseNes is set at six months of annual
operating expenditure plus redundancy costs. In the event of reserves dipping below this target level
they may be restored by increased fundraising tncreasing earned (ncome or reducing expenditure.
The trustees have assessed the major risks to wh(ch the charity is exposed and are satisfied that systems
are in place to mitigate exposure to the majoi rtsks.
Risk Statement
Further to the management statements, the trustees identify the major rlsks to which the charity is
exposed each financial year when preparing and updating a strategic plan. in particular those related
to the operations and finances of the charity. The trustees then review any major risks that have been
identified, and establish systems to rnitigate those nsks. The charity is satisfied that the systems are in
place to mitigate their exposure to the major risks that have been so identif￿d and reviewed.
The charity is open to the usual financial risks of any organisation. and the charity has introduced
controls to minimise these risks. such as two signatures being required for payments from the bank
account. In addition, the accounts are regularly explained to member5 of the charity and are open for
member's inspection at any time.

SHOPMOBILITY NEWRY
TRUSTEES. REPORT (CONTINUED) (INCLUDING DIRECTORS. REPORT)
FOR YEAR ENDED 31 MARCH 2023
Examples of spedfft risk management and mttigalioh measures
Strategic
Not meeting objectives- Regular review and strate9ic plannin9 held by Board.
F(nanclal
Insufficient resources io proceed with planned programme of activities: inadequate reserves
and cashflow.. inadequate diversity of income streams or loss of major funder- Ensure funding
ptan business contingency pian and appropriate level of reserves are in place.
Lack of financial control due to inaccurate information resulttng in loss of fUnd￿g or overspend
Ensure accounts are regularly reconciled and inforn)ation is presented to Board.
Governance
Poor internal management adVe￿elY affetting cash flow - Ensure monitoring Processes are in
place to measure financial perfOrnian￿ such as cofftpafiSOnS between actual and budgeted
results.
Unsu(table Directots with poor skiu set- Complete annual skills audit of the Board and put in
place recruitment processes to fLU any gaps.
Conflicts between Directors & Management - Ensure open communication at au times.
Conflict of Interest is a standin9 agenda item for govemance meetings.
Failure to maximise performarKe
operational plan.
Reputatlon
Adverse public relations with stakeholder groups impacting negatively on reputation of
organisation - Ensure organisation is fuuy cornptiant with conditions of donors and funding
bodies.
Major inC￿ent resultirKJ in physiGIi injury to a member of the public or to a member of the
organisation- Ensure H&S procedures are foik)wed at all tune&
IT and Data
Inadequate service caused ty poor infomiation systems and toss of data - Back up data on a
regutar basis.
Breach of privacy standards- Abide by data protection principles.
Health & Safety
Serious injury to off￿e staff. visitors to premises, or injury to mernbers of the publ(( during use
of equ(pment - Written Health & Safety Policy and training as part of induction prtor to use of
equipment.
People
Implement specific tar9ets through strategic and
Loss of or damage to physical assets of the organisation - Ensure insurance is in place and that
regular maintenance 15 undertaken.
Structure. Governance and Managemert
Shopmobility Newry is a registered Charity constituted as a Company Limited by Guarantee and is
therefore governed by Articles of Association. The directors of the company are also trustees of the
charity. Eligibility lor membershw of the charity, and membership of the board of trustees is governed
by the Articles of AsSOCLation.
The trustees, who are also dirertors for the purpose of company law. and who Served during the
year were:
Peter Murray
Pauline Mulholland [Resigned 17 February 20231
Vincent Crawford IResigned 17 February 2023]
Eamon Connolly [Appointed 17 February 2023]

SHOPMOBILITY NEWRY
TRUSTEES, REPORT (CONTINUED) (INCLUDING DIRECTORS. REPORT)
FOR YEAR ENDED 31 MARCH 2023
Thè methods adopted for the recfuitment and appointment of new dirertors/trustees
Members: Subscr￿erS are members of the company. Others must apply for membershw and be
approved by the director5. A member may withdraw by giving written r￿tice. unless there would be
only two members remainiNJ.
Directors.. Number shall not be less than 3-. there is no maximum numbef.
Appointment of directOfS.' the company may by ordinary resolution appolnt a director. A dIr￿tOr may
resign office by notice to the company.
Company operations and project management
Petty cash expendituie is avotded where possible. Payrnents ale made on receipt of invoices and
expenditure authorised by a director. Cheques require two s￿natureS and online payments over £2,000
require two authorisations and there is a daily (imit of £lO.O(A).
The accounts and receipts are alway5 avadabie for ￿$Pertioft.
Shopmobiu'ty NeW￿S financial statements are subjert to a full ffftancial independent examiners
inspection at the end of each financial year. Shopmobility Newry management and Board of Directors
regularly review financial procedures.
Shopmobility NÈMry complies viith legislative ￿ulationS laid out in Equal Opportunities legislation,
the Oisability Discrimination Act and the Children's Order, GDPR and other appropriate legi5tation.
Shopmobil¢ty Newry s Policies indude: a Safeguarding Young People and Vulnerable Adults Policy, a
Health and Safety Policy, Whi5tiebiowing Policy, Equal Opportunities Pollcy and Privacy Policy.
The organisational stnKture and how decisi￿ are madè
The board of directors/trustees meets 6 times a year as a futi board. to discuss the actLVlties of the
charity tn terms of finance, premises, staff￿g and programming. Staff have delegated authority to carry
out day to day vmrk within pokncies agreed by the board. Financial standing ordeTS give necessary
authorisation of different amounts.
The poucies and procedures adopted for the induction and tTalntng of (fwectorsltrustees
Prior to being elected. nominees are invited to a Board meeting, as weu as visiting the premses. to
meet trustees and Members of staff.
Grant Income
The Trustees confirm that the TPPD Grant has been used solely for the purposes intended and in
accordance with the terms and conditions of the grant
Independent Examiner
In accordance with the cornpany's arttcles. a resolution propostng that FPM Accountants Limited be
reappointed as IrKlependent Examiners of the company will be put at a General Meeting.
Disclosure of Informatlon to Independent Examiner
Each of the trustees has confirmed that there is no information of which they are aware which is relevant
to the independent examination, but of which the Independent Examiner is unaware. They have further
confirmed that they have taken appropiiate steps to identify sudi relevant information and to establish
tha
Independent Examiner is aware of such information.
Tli
s re
was approved by the Board of Trustees.
Mr P Murray
Trustee
Dated.. 14 Au9USt 2023

SHOPMOBILITY NEWRY
STATEMENT OF TRUSTEES. RESPONSIBILMES
FOR YEAR ENDED 31 MARCH 2023
The trustees, who are also the directOT5 of Shopmobility Newry for the purpose of company Law, are
re5pon5ible for preparing the Trustees. Report and the accounts in accordance with applicable law and
United Kir*gdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare accounts for eath financial year which g(ve a true and
fair view of the state of affaiTS of the charity and of the incoming resources and application of resources,
including the income and expenditur& of the charitable company for that year.
In preparin9 these accounts, the trustees are required to:
seled suitable accounting policies and then apply them consistentl
obsetve the methods and principles in the Chartties SORP;
make judgements and estimates that are reasonable and PTudent:
state whether applicable UK Accourrting Standards have been followed. subject to any material
departures disclosed and explained in the accounts: and
prepare the accounts on the going concern basis unless it is (nappropriate to presume that the
charity wiu continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financtal position of the charity and enable them to ensure that the accounts
comply with the Companies Art 2006. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.

Fpm
lknl
COT
C¢
AN AAB GROUP COMPANY
SHOPMOBILITY NEWRY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHOPMOBILITY NEWRY
T* OJ3020
FPMAAB.Cfll I WO@FniAABrn
I report to the trustee5 on my examination of the financial statements of Shopmobility Newry (the charity) for the
year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are re5ponstble for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006
Act).
Having satisfied rn￿e1f that the f￿anCIal statements of the charity 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 the charity's
financial statements carried out under 5ettion 65 of the Charities Act (Northern Ireland) 2008. In carying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 65(9)Ibl of
the 2008 ACL
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 that in any material respect:
aCcoUnt￿g records were not kept in respect of the charity as required by seCt￿n 386 of the 2006 Act.. or
2. the financtal statements do nol accond with those records.- or
the financiaL statements do not comply with the accounting requirements of section 396 of the 2CK)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 fLnancial statements have not been prepared in accordance with the method5 and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charitLes
preparin9 thetr accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FR5 102).
I have no concerns and have come acioss no other.matters in connection with the examination to which attention
should be drawn in thts report 4n order to enable a proper understanding of the financial Statements to be reached.
Teresa Carnpbeli
for and on behal* of FPM Accountants Limitsd
Independent Examiners
Dromaiane Miu
The Quays
Newry
Co. Down
8T35 8QS
14 August 2023
AWARD WINNING ADVICE..
CHARTERED
' ￿ ACCOU14TANIS
WINIIÈR
r￿9￿.. I ￿￿'ll￿FI￿a49 1 *J28￿lFH

SHOPMOBILITY NEWRY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Note Unrestryrted
Funds
DFI
Othw
Restricted
Funds
Total
2023
Total
2022
Incoming Resoure
Voluntary Income
Funds
29,650
29.650
29,650
Grant Funding
Income from Charitable
Activities
28.5
28,500
38.5IXI
3,617
Total Incoming Re50urtes
4.960
28.51X)
29.650
71,767
Resources Expended
Cost of Generating
Voluntary Income
Cost of Charitable Activities
Governance Cost5
10.594
28,5￿)
29.650
68,744
72,489
2,997
Total Resources Expend
2,997
4,394
13.591
28.5
29,650
71,741
76,833
Net uicoming/(outgoing)
resources before transteT$
(8.631)
(8.631)
15 1161
Transfws Between Funds
2.375
(2.375)
Net Movement in Funds
(6.256)
(2.375)
(8,631)
15,116)
Total Funds Brought
Forward
27.143
2.375
29,518
34.634
Total Funds Carried
Fonward
20.887
20,887
29.518
This statement of financial xtivities indudes ail gains and losses recogntsed In the year.
All income and expenrfiture derive from continuing activitie&
The statement of f￿an(la1 activities also complies with the requirements for an income and expenditure
account under the Companies Act 2LM)6.

SHOPMOBILITY NEWRY
STATEMENT OF FINANCIAL AcfiviTIES INCLUDING
BALANCE SHEEr
FOR THE YEAR ENDED 31 MARCH 2023
Notes Unrestricted
Fund5
DFI
Total
2023
Totsl
2022
Funds
Funds
Futed Assets
Tangiblè Assets
Total Fixed Assets
Current Assets
Stock
Debtors
4,550
Cash at hand and tn
bank
Total Current Assets
22.567
22.567
27.477
22.567
22,567
32,027
Creditor&' amount
faulng due within
one year
IL680)
(1.680)
(2,5091
Net Current
Assets/(liabiiities)
20.887
20,887
29,518
Total assets ie¥
current Ilabulties
20.887
20,887
29.518
Credltors: amounts
falling due after one
year
Net Assets
20.887
20.887
29,518
Fund of the Charity
(make-up)
20.887
20,887
29.518

SHOPMOBILITY NEWRY
STATEMENT OF FINANCIAL AcfiviTIES INCLUDING
BALANCE SHEET (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The compary is entitled io the exemption from the audit requirement contained in section 477 01 the
Companies Art 2￿6. forthe year ended 31 March 2023, and an tndependent examiners review has been
carried out. No member of the company has deposited a notice, pursuant to section 476, requiring an
audit of these accounts under the requirements of the Companies Art 2(X)6.
The trustees. responsibilities for ensuring that the charity keeps accounting records which comply with
section 386 of the Act and for preparing accounts which gÉve a true and fair vtew of the state of affair5
of the company as al the end of the financial year and of its incomin9 resources and application of
resources, including Its income and expenditure. for the financial year in accordance with the
requirement5 of section5 394 and 395 and which otherwise comply with the requirement5 of the
Compan(es Act 20(￿• relattng to accounts. so far as applicable to the company.
These accounts have been prepared in accordance with the Provisions applicable to companies subject
to the small companies. regime.
The accounts were approved by the Trustees on 14 August 2023.
Murray
Trustee
Company Registration No. N1071615

SHOPMOBIUTY NEWRY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTING POLICIES
Charity itifoTmalion
Shopmobility Newry i5 a private company limited by guarantee incorporated in Northern
Ireland. The regtstered office is Buttercrane Shopping Centre. Newry, Co. Down, BT35 8HJ.
Accounting convention
The F¢nancial Statements have been prepared in accordance with the charity's governing
document, the Companies Act 2￿&6 and -Accounttng and Reporting by Charities.. Statement of
Recommended Prartice applicable to charitie5 preparing their accounts in accordance with the
Financial Reporting Standard appkncable in the UK and Republic of Ireland {FRS 102)" (as
amended for accounting periods commencin9 from l January 2019). The charity is a Public
8enefLt EntLty as defined by FRS 102.
The Financial Statements are prepared in sterling. which is the functional cuirency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £. The Financial
Statements have been prepared under the historical cost convention. The principal accounting
policies are set out below.
Going concern
At the time of apploving the Financial Statements. the Irustees have a reasonable expectation
that the charity has adequate resources to continue in operational existence for the foreseeable
future. Thus the trustees continue to adopt the gotng concem basis of accounting in preparing
the Financial Ststements.
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in hJrtherance of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subjett lo specific conditions by donots as to tK)W they may be used. The
purposes and uses of the restricted funds are set out in the notes to the accounts.
In£omtng re￿CeS
Income is recognised when the charity is legally entitled to it after any performance conditions
have been met the amounts can be méasured reliably, and il is probable thot income wtll be
received.
Cash donations are recognised on receipt
The Grant provided by The Department for Irrfrastructure, through The Transport Programme
for People with Disabiltties (TPPD) wilt be used solely for the purpose for which it has been
provided.
Turnover is measured at the fair value of the consideration received 01 receivable and
represents amounts receivable.
During the Financial Year Ended 31 March 2023 Shopmobility Newry received £Nil12022: £NILI
from The National Lottery Community Fund.

SHOPMOBILITY NEWRY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continued)
Resources expendod
Expenditure is recognised once there is a legal or constructive obkngation to make a payment
to a third party. it is probable that settlement WLII be required and the amount of the obligation
can be measured reliably. Expenditure is classifled under the following activity headings..
Charitable expenditure comprises those costs Incurred by the charity in the delivery of it5
act(Vtties and se￿iceS for its benef￿[arles. It include5 both costs that can be auocated directly
to such activilies and those costs of an ind(rect nature necessary to 5UPPOrt them.
Irrecoverable VAT is charged as a cost against the ￿tiVity for which the expenditure was
incurred.
Cash and cash equivalents
Cash and cash equivalents include cash in har￿. deposits heicl at call with banks, other short-
term liquid investments with oiiginal maturities of three months or less and bank Overdrafts.
Bank overdrafts are shown within borrowU￿5 in current liabilitie&
financial instruments
The charity has elected to apply the prDvisiors of Section 11 'Basic Financial Instrurnents. and
Section 12 '0ther Financial Instrumerrts Issues. of FRS 102 to all of its f￿ancial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becoTnÈs
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset with the net aniounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and
there is an intention to Settle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic f(nancial assets, which tndude debtors and cash and bank balances, are initially measured
at transaction price including transaction costs and are subsequently carried at amorti5ed cost
using the effective interest method unless the arrangement constitutes a financing transactLOn.
whero the transaction is measured at the present value of the future receipts discounted at a
market rate of interesL Financial assets classified as receivable within one year are not
amortised.
Basic financial Ilabilit(es
Basic f￿ancial liabilities. inciudirvJ Creditors and bank loans are initiauy recognised at
transaction price unle55 the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the future payments discounted at a market rate
of interest. Financtal Itabiiities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost using the effective interest rate
rnethod.
Trade credttors are obligations to pay for goods or services that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classifLed a5 current
Itab(lities if payment is due within one year or less. If not they are presented as non-current
liabiltties. Trade creditors are recognised iJJitially at transaction price and subsequently
measured at amortised cost the effective interest method.
io

SHOPMOBILITY NEWRY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policie5
{Contlnu•dl
Derecognltion of financial liabilities
Financial liabilities are derecogntsed when the charitys contractual obligations expl￿ or are
discharged or cancelled.
Critical accountin9 Èstimates and judgements
In the app(Lcation of the charity's accounting policies. the trustee5 are required to make
judgements. estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are
based on h￿torICal experience and other factors that are considered to be relevant. Actual
results may differ from these estimates.
The estimate5 and undertying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimate5 are recognised tn the period in which the estimate is revised Whe￿ the
reV￿lon affects only that period. o¥ in the period of the revision and future periods where the
revIs￿n affects both Cu￿ent and future periods.
Self Generated Funds
Unrestricted Unrestricted
funds
funds
9eneral
desi9nated
Total
2023
Total
2022
4.960
4,960
3,617
Chantable artivities
Unrestrirted
Income
Total
2023
Total
2022
Income
DFI Funding
In-Kind Contributions
The National Lottery Community
Fund
Others
28.500
29.650
2&51X)
29.650
28,500
29.650
4.960
4,960
63,110
13,617
71,767
58.150
Analysis by fund
Unrestrirted funds- general
Restricted fund
4,960
58,150
63,110
13,617
58,150
71,767
58,150
58,150
For the year ended 31 March 2022
Unrestricted funds - general
Restricted funds
13,617
58.150
13,617
58,150
71.767
13.617
li

SHOPMOBILITY NEWRY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Charitable artivlties
Tolal
2023
Expenditure
Total
2022
Éxpenditure
Rent In-kind contributions
Salaries
Light & Heat
Insurance
Repairs and maintenance
Equipment purchase
Telephone
Off￿e costs
Printing, stationery and postage
Advertising
Legal and professional fees
Accountancy fees
Bank charges
29,650
28.5(J)
29,650
30,929
1,827
2,175
1.391
2,429
1.827
2.175
1.391
29,650
31,322
1,646
1.749
1.030
1.318
765
2,559
409
1,436
3,093
1,680
226
76,883
829
2.218
233
829
2.218
233
546
22
1.680
241
22
1.680
241
L3.591
58.150
Trustees
None of the trustees lor ary persons connected with them) received any remuneration or benefits from
the charity during the year.
Employees
Number of employees
The average monthly number emptoyees during the year wa5:
2023
Number
2022
Number
Debtors
2023
2022
Amounts faiilng due withtn ¢x)e year
Other debtors
Prepayments and accrued income
2,375
2.175
4,550
Credctors: amounts falling due withln one year
2023
2022
Accruals and deferred income
1.680
2,509
2,509
io
Shopmobility Newry is a company limiled by guarantee
12