Company registration number: N1039277
Charlty registratlon number: NIC100505
Shopmobility Lisburn
(A company limlted by share capital)
Annual Report and Flnancial Statements
for the Year Ended 31 March 2023

Shopmobilily Lisburn
Contents
Trusfees, Report
I to5
Independent Examiner'5 Report
statement of Financial Activities
Balance Sheet
8t09
Notes to the Financial Statements
ioto 19

Shopmobility Lisburn
Trustee5' Report
Tre trustees. who are directors for the purposes of company law. present the annual report
together with the financial statements ofthe charitable company for the year ended 31 Morch
2023.
Objecllves and acllvltles
Objecls and alms
The charity exists to provide mobility equipment in the Lisburn area.
The charity aims to provide the relief of permanently disobled persons by providing and
encouraging the provision of services which facilitate independence in daily living activities
and active parlicipation in their full integralion into society.
Objectives, strategies and activities
Funding hos been received throughout the period to facilitote the provision and maintenance
of mobility equipment.
The financial statements reflect a disappointing year, unfortunately incurring a deficit, which
has been charged to reserves. The trustees further recognise fhe chollenges faced by its staff
and members during another difficult year including the COVID-19 pandemic. Equipment was
maintained during the year. Tre trustees ore disappointed with the charity's results and
continue to review the charity s long-tem viability, while continuing with their current aclivities
for the foreseeable fufure.
The frustees are sotisfied that all grants, including the gront provided by the Departrnenl for
Infrastructure, Ihrough the Transport Programme for People with Disabilities ITPPDI, have been
used solely forthe purposes intended and in accordance with the terms and conditions of Ihe
grants.
Publlc benefit
In line with its stated aims and objective5. as noted above, the trustees are confident Ihat the
charity is undertaking activities which provide public benefit to those who avail of its services.
Use_of volunleers_-
The charity is reliant upon the work ofvolunteers. The trustees acknowledge thot all volunteers
are integral to the success of the charity's oclivities.
Golng concern
The financial statements hove been prepared under the assumption that the charity will
continue to operate as a going concern. As a result of Ihe financial performance, the charity
is reliant upon the continued support of its funder5. The trustee5 are currenlly evaluating
additional sources of funding. Trey are confident that the current sources of funding will
continue for the foreseeable future. On this basi5. the trustee5 believe it is appropriate to
prepare the finoncial statements on a going concern basis.
Page I

Shopmobillty Lisburn
Trustees. Report
Reference and Administrallve Detalls
Charity Registration Number".
Company Registration Number: N1039277
The charity is incorporated in Northem Ireland.
Garvey Studios
14 Longstone St
LISBURN
Co. Anlrim
8T28 ITP
NIC100505
Registered Office:
Accountants..
Mccleary & Company Ltd
14 Longstone St
Lisburn
Co. Antrim
8T28 ITP
Bankers..
First Trust Bank
34-36 Market Squore
LISBURN
BT28 IAG
Trustees and offlcers
The trustees and officers serving during the year ond since the yeor end were as follows:
Trvstees:
T Honeyford
R Dowling
S Lynn
K Marshall
structure. governance and management
Nature of governlng document
Tre charity is a company limited by guarantee. governed by its Memorondum and Articles of
Association. It has been granted charitable statu5 by The Charity Commission for Northern
Ireland. under registration number NIC100505.
Page 2

Shopmobilily Lisburn
Trustees. Report
Recruttment and appointment of trusfee$
If appropriate. new trustees are invited onto the board at the annual general meeting. There
are no specific requirements regarding skills or experience. However. the current trustees
recognise the importance of a diverse and competent board. ond this will impact on any
nominalion. Those who are invited will be involved with the charity and will be held in high
regard for their work.
Induction ond training of Irustees
New trustees receive appropriate induction procedures and training upon appointment.
Affangemenls lor settlng key management personnel remuneralion
No trustees receive remunerothon.
Organisalional structure
The trustees are responsible for the day-to-day running of the charity. The trustees meet on a
bi-monthly bosis.
The Irustees hove assessed the majorrisks to which Ihe charity is exposed ond are satisfied Ihat
systems are in ploce to mitigate exposure to major risks.
Page 3

Shopmobility Lisburn
Tru5tees' Report
Financial instruments
Objectlves and policies
The charity's activities expose it to a number of financial risks including credit risk. cash flow risk
and liquidity risk. The use of financial derivatives is governed by Ihe charity's policies approved
by the board of trustee5, which provide written principles on the use ol financial derivatives to
manage these risks. The charity does not use derivothve financial inslruments for speculative
purposes.
Cash flow risk
The charity's activities expose it primarily to the financial risks of changes in foreign cuirency
exchange rates and interest rotes. The charity uses foreign exchange fotward contracts and
interest rate swap contracts to hedge these exposures.
Credlt rlsk
The charity's principal finoncial ossets are bank balances and cosh. trade and other
receivables, and inveslments.
Tre charity's credit risk is primarily attributable to its trode receivables. The omounts presented
in the bolance sheet are net of allowances for doubtful receivables. An allowance for
impairment is mode where there is an identified loss event which, based on previous
experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial inslruments is limited because the
counterparties are banks with high credit-ratings assigned by internationol credit-rating
agencies. The chaiity has no significant concentrolion of credit risk. wilh exposure spread over
a large number of counterparties and customers.
Llquidity risk
In order to mointain liquidityto ensure that sufficient funds are available for ongoing operations
and future developments, the charity uses a mixture of long-term and 5hort-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in
the financial statement5.
Page 4

Shopmobility Lisburn
Trustees, Report
statement of Trustees, Responslbllltles
The trustees {who are also the directors of Shopmobility Lisbum for the purposes of compony
lawl are responsible for preparing the trustee5' report and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year.
Under company law the trustees must not approve the financial statements unless they are
satisfied that they give a Irue and fair view of ttie state of affairs of the charitable company
and of its incoming resources and applicalion of resources, including its income and
expenditure. forthat period. In preparing these financial statements. the Irustees are required
to-.
select suitable accounting policies and apply them consistenlly..
observe the methods and principles in the Charities SORP..
make judgement5 and estimates that are reasonable and prudent..
state whether applicable UK Accounting Standards have been followed. subject to any
material departures disclosed ond explained in the financiol statements; and
prepore the financial statements on the going concern basis unless it is inappropriate to
presume that the choritable company will continue in business.
The trustees are responsible for keeping adequote accounting records thot are sufficient to
Show and explain the charitable company's transoctions and disclose with reasonable
occuracy at any time the financial position of the charitable compony and enable them to
ensure that fhe financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charitable company and hence foi laking
reasonable steps for the prevenlion and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 12 September 2023 and
signed on its behalf by..
Tim
Honeyford
Trustee
Page 5

Shopmobility Lisburn
Independent Examiner's Report to the trustees of Shopmobillty Lisburn ("the
Company")
I report to the charity trustees on my examination of the accounts ofthe Company for the year
ended 31 March 2023.
Responslbllities and basls of report
As the charity's trustees of the Company land 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 Companie5 Act 20061'the 2006 Act'l.
Having sotisfied myself that the accounts of Shopmobility Lisburn are not required to be
audited under Part 16 of the 2CQ6 Act and are eligible for independent exominotion, I report
in respect of my examinotion of your charity's accounts as corried out under section 145 of the
Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the
Directions given by the Charity Commission under section 14515llbl of Ihe 2011 Act.
Independent examiner's stalemenl
I have completed my examination. I confirm that no matters have come to my attention in
connection with the exominotion giving me cause to believe:
l. accounting records were not kept in respect of Shopmobility Lisburn as required by
section 386 of the 2006 Act,. or
2. the accounts do not accord with those recofd5.' or
3. Ihe accounts do not comply with the accounting requirement5 of section 396 of the 2CK)6
Act other than any requirement that the accounts give a 'true and fair view, which is nol
a matter considered os 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
lapplicable to chorities preparing their accounts in accordance with the Financial
Reporling Standord applicable in the UK and Republic of Ireland IFRS 10211.
I hove no concerns and have come across no other matters in connection with the
examination to which attention should be drown in this report in order to enable a proper
understanding of the accounts to be reached. I confirm that l am independent of the charity.
John Mccleory FCA
Mccleary & Co. Ltd
Chartered Accountant5
14 Longstone St
LISBURN
Co. Antrim
BT28 ITP
12 September 2023
Page 6

Shopmobility Llsburn
statement of Financial Activlties for the Year Ended 31 March 2023
(Including Income and Expendilure Account and Statement of Total
Recognised Gains and Losses)
Unreslricted
funds
Restrlcted
funds
Total
2023
Nole
Income and Endowmenls from:
Charitable activities
Total income
21
14
Expendilvre on:
Charitable activities
Total expendilure
102
Net income/lexpendifurel
Net movement in funds
11.2311
11.0571
12,2881
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
Reslricted
funds
Total
2022
Note
Income and Endovmienls from:
Charitable activities
Total income
Expendltvre on..
Charitable activities
Total expenditure
27
Net income
256
398
Net movement in funds
256
12,3981
12,1421
Reconciliation of funds
Total funds brought forward
196
Total funds catTied forward
All of the charity's activities derive from continuing operotions during the above tho periods.
The funds breakdown for 2022 is shown in note 16.
The notes on pages 10 to 19 form an integral part of these financial statements.
Page 7

Shopmobility Lisburn
(Registration number: N1039277)
Balance Sheet as at 31 March 2023
2023
2022
Note
Flxed assets
Tangible assets
10
1.252
1,670
Current asset5
Debtors
Cash at bank and in hand
1,268
12
3.278
6,108
CrediloTS' Amounts falling dve within one year
13
Net current assets
Tolal assets less cuThent liabilities
3.924
6.554
Creditors. Amounts falling due after more than one year 14
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
715
17.5941
Unrestricted income funds
Unrestricted funds
Total funds
The notes on pages 10 to 19 form on integral part of these financial statements.
Page 8

Shopmobility Lisburn
(Registration number: N1039277)
Balance Sheet as at 31 March 2023
For the financial year ending 31 March 2023 the charity was entilled to exemption from audit
under section 477 of the Companies Act 2￿6 relating to small companies.
Directors, responsibilities..
The members have not required the charity to obtain an audit of it5 accounts for the year
in question in accordance with section 476., and
Tre directors acknowledge their responsibililie5 for complying with the requirements of the
Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 19 were approved by the trustees. ond authorised for
Issue on 12 September 2023 and signed on their behalf by..
Trust
The notes on pages 10 to 19 fom an integral port of these financial statements.
Page 9

Shopmobillty Lisburn
Notes to the Financial Statements for the Year Ended 31 March 2023
I Charity slatus
The charity is limited by share capital. incorporated in Northern Ireland.
The address of its registered office is:
Gorvey Studios
14 Longstone Street
LISBURN
Co. Antrim
BT28 ITP
These financial statements were outhorised for issue by the trustees on 12 September 2023.
2 Accounting pollcies
Summary of significant accounting policies ond key occounling eslimales
The principal accounting policies applied in the preparation ofthese linoncial staternents are
set out below. These policies have been consiSten￿Y applied to all the years presented, unless
otherwise stated.
statement of compllance
The financial statements have been prepared in accordance wilh Accounting ond Reporting
by Charities-. Statement of Recommended Practice (applicable to charities preparing their
accounts in accordonce with the Financial Reporting Standard applicoble in the UK and
Republic of Ireland IFRS 10211 lissued in October 20191 Icharities SORP IFRS 1021 l. the Financial
Reporting Standard applicable in Ihe UK ond Republic of Ireland IFRS 1021 ond the Companies
Act 2006.
Bas15 of preparatlon
Shopmobility Lisburn meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy notes.
Page 10

Shopmobility Llsburn
Notes to Ihe Financial Statements for the Year Ended 31 March 2023
Golng concern
The financial statements have been prepared under the assumption that the charity witi
continue to operate as a going concern. Despite this year's deficit, the charity's reserves hove
remained in a positive value. There is a material uncertainty related to these events that may
cast significant doubt on the charity's ability to continue a5 a going concern and. therefore.
may be unable to realise its assets and discharge it5 liabilities in the normal course of it5
operafions. The charity is reliant upon the continued support of its funders. The trustees are
confident that this support will continue for the foreseeable future. Additionally. the trustees
are currenMy seeking additional sources of funding in order to address the financial position.
On this basis. the trustees believe it is appropriate to prepare the finoncial statements on a
going concern basis.
Income and endowmenls
Income comprises choritoble donations, grants and fundraising.
Donalions and legacies
Donotion5 are recognised when the charity has been notified in writing of both the amount
and setllement date. In the event that a donation is subject to conditions that require a levd
of performance by the charity, before the chority is entitled to the funds., the income is
deferred and notrecognised until either those conditions are fully met. orthe fulfilment of those
conditions is wholly within the control of the charity ond is probable that these conditions will
be fulfilled in the reporting period.
Legacy gifts are recogni5ed on a case-by-case basis following the grant of probote when the
administrator/executor for the estate has communicoted in writing both the amount ond
settlement date. In the event that the gift is in the form of an asset, other than cash or a
financial asset traded on a recognised stock exchange, recognition is subject to the value of
the gift being reliably measurable, with a degree of reasonable accuracy and the th'tle to the
asset having been tronsfeTred to the charity.
Grants receivable
The grants provided by the Department for Infrastruclure. through the Transport Programme
for_People_ with Disabilities ITPPDI. have been used solely for the purposes intended and in
accordance with the terms and conditions of the grant.
Pagell

Shopmobility Lisburn
Notes to the Financial Statements for the Year Ended 31 March 2023
Expenditvre
All expenditure is recognised once there 15 a legal or constructive obligation to that
expenditure. it is probable settlement is required and the amount can be measured reliably.
All costs are allocated to the applicable expenditure heading that aggregate similar costs to
that category. Where costs cannot be direclty attributed to particular headings. they have
been allocated on a basis consistent with 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'5 use. Other support costs are allocated based on the spread of staff costs.
Charllable actlvllles
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It include5 both costs that can be allocated directly
to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of its resources, for example, allocating property costs by
floor area, or per capita. stoff costs by the time spent and other costs by their usage.
Governance costs
Trese include the cost5 Otlrtbutable to the charity's compliance wi*h constitutional and
statutory requirements. including audit, strategic monagement and trustee's meetings and
reimbursed expenses.
Government granls
Government gionts are recognised based on the accrual model and are measured at the fair
value of the asset received or receivable. Gronts are classified as relating either to revenue or
to assets. Grants relating to revenue are recognised in income over the period in which the
related cost5 are recognised. Granls relating to assets are recognised over the expected useful
life of the a55et. Where part of a grant relating to an asset is deferred, it is recognised as
deferred income.
Taxation
The charity is considered to pass Ihe tests set out in Paragroph I Schedule 6 ofthe Finance Acl
2010 and therefore it meets the definition of a charitable company for UK corporation tax
purposes. Accordingly. the charity is potentially exempt from toxotion in respect of income or
copital gains received within categories covered by Chapter 3 Part I l of the Corporotion Tax
Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent thot such
income or gains are applied exclusively to charitable purposes.
Tangible fixed assels
Individual fixed assets Costing £500 or more are initiolly recorded at cost, less any subsequent
accumuloted depreciation and subsequent accumulated impairment1055es.
Page 12

Shopmoblllty Llsburn
Notes to the Flnancial Statements for the Year Ended 31 March 2023
Depreclatlon and amortisatlon
Depreciation 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
Plant and machinery
Depreciation method and rate
2510 reducing balance
Trade debtors
Trade debtors are amounts due from cu5tomer5 for merchandise sold orservices performed in
the ordinary course of business.
Trade debtors are recognised initiollyat the transaction price. They are subsequenfly meosured
at amorti5ed cost using the effective interest method, less provision for impairment. A provision
for the impairment of trade debtors is established when there is objective evidence that the
charity will not be able to collect all amounts due according to the original terms of the
receivables.
Cash ond cash eqvivalents
Cash and cash equivolent5 comprise cash on hond and call deposits, and other short-term
highly liquid inveshnents that are readily convertible to a known amount of cash and are
subject to on insignificant risk of chonge in value.
Borrowings
Interest-beoring borrowings are initiollyrecorded at fair value. net of transaction costs. Interest-
bearing borrowings are subsequently Co￿led at arnortised cost, with the difference between
the proceeds. net oftransaction costs, ond the amount due on redemption being recognised
as a charge to the Statement of ￿nancIal Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in
interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to
-defer setmement of the liability for at least ￿e1ve months after the reporting date.
Fund structure
Unrestricted income funds are generol fund5 that are available for use at the trustee's
discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in o particular orea orfor specific purposes.
the use ofwhich 15 restricted to that area or purpose. In the case of the charity, restricted funds
wholly comprise the funding received. and expendilvre incurred in relation to the grant
provided by The Deportment for Infrastructure, through the Tran5POrt Programme for People
with Disabilities ITPPDI.
Page 13

Shopmobility Lisburn
Note5 to Ihe Financial Statements for the Year Ended 31 March 2023
3 Income from charitable ocllvities
Unrestslcted
fvnds
General
Restrlcted
funds
Total
fvnds
Disabled access facilities
926
Total for 2023
Total for 2022
4 Expendilvre on chorilable activities
Unrestricted
funds
General
Reslricted
fund$
Tolal
2023
Totol
2022
Nole
Disabled acces5
facilities
Depreciation.
amortisation and
other similar costs
staff costs
Governance
costs
7,577
7,582
7,650
76
5.775
76
15,539
9,764
9.485
26
642
905
840
Unrestrlcted
fund$
General
Restricted
funds
Total
fvnds
Note
Disabled access facilities
Depreciation
staff costs
Governance costs
7,577
7.582
76
15.539
90
76
5,775
263
9.764
642
Total for 2023
Total for 2022
Page 14

Shopmobility Lisburn
Notes to the Financial Statements for the Year Ended 31 March 2023
S Analysis of goveinance and support costs
Chailtable actlvltles expendlture
Unreslrfcted
funds
General
Restrlcted
funds
Total
funds
Insurance
Postage & Stationery
Telephone
Travel & subsistence
Bank charges
Depreciotion
Release of capitol grants
Legal & professional fees
Heot & light
Bank interest
2,059
468
374
218
102
2,059
468
374
218
102
418
13421
1,200
3.156
418
13421
1.200
3,156
Total for 2023
Tolal for 2022
Page 15

Shopmobllity Lisburn
Notes to the Financial Statements for the Year Ended 31 March 2023
6 Net incornlng/ovtgoing resources
Net loutgoingllincoming resources for Ihe year include=
2023
2022
Depreciotion of fixed assets
7 Trustees remunerallon and expenses
Dvring the year the charity mode the following transactions with Irustees..
S Lynn
£1.20012022'. £1,2(X)l of expenses were reimbursed to S Lynn during the year.
Mr SM Lynn FCCA was the principal of an accountancy practice, which provided services to
the charity.
No trustees, nor any persons connected with them, have received ony remuneration from
the charity during the year.
8 Staff costs
The oggregate payroll costs were os follows..
2023
staff costs durlng the year were:
Wages and salaries
Other staff costs
15,539
9,502
The monthly average number of persons (including senior management I leadership teaml
employed by the charity during Ihe year expressed os full-time equivalents was as follows".
2022
2021
No
Administralion and support staff
No employee received emoluments of more than £60.OCXJ during the year.
9 Taxation
The charity is a registered chority and is therefore exempt from taxation.
Poge 16

Shopmoblllty Lisburn
Notes to Ihe Financial Statements for the Year Ended 31 March 2023
10 Tanglble fixed assets
Fvmlture and
equlpment
Tolal
Cost
At l April 2022
76 766
At 31 March 2023
766
Depreclatlon
At l April 2022
Chorge for the year
74,096
41
74,096
418
At 31 March 2023
75514 ￿LI4
Net book value
At 31 March 2023
At 31 Morch 2022
I l Debtors
2023
2022
Trade debtors
Prepayment5
1.029
239
12 Cash and cash equ5valents
2023
2022
Cash at bank
Page 17

Shopmobility Lisburn
Notes to the Financial Statements for the Year Ended 31 March 2023
13 Creditors: amounts falling due within one year
2023
2022
Accruals
14 Credllors: amounts falling due after one year
2023
2022
Deferred income
15 Share ¢opital
16 Fund$
Balonce ol
31 March
2023
Balance ot i
April 2022
Incoming
resources
Resource5
Expended
Unrestrlcted funds
General
12,780
4,888
16,1191
11.549
Re$lrlcted funds
Total funds
Balance al
31 March
2022
Balonce at i
April 2021
Incoming
resources
Resovrces
expended
Unrestslcted funds
General
12.524
3,483
13.2271
12,780
Restricted funds
Total funds
Page 18

Shopmobility Lisburn
Notes to the Financlal Statements for the Year Ended 31 March 2023
17 Analysis of net assets between fvnds
Unrestrlcted
funds
General
Total funds at
31 March
2023
Restslcted
funds
Tangible fixed assets
Current assets
Current liobililies
Creditor5 over l year
1,252
10,297
1,252
3,278
16061
17,0191
16061
Total net assets
Unrestricted
funds
General
Total funds al
31 March
2022
Restricted
tvnds
Tangible fixed assets
Current assets
Current liabilities
Creditors over l year
1,670
I 1.110
1,670
6,108
11.2241
15,(mi
11,2241
Total net assets
Page 19