Company Reglstration Number: N1039277 Charlty Number: NIC100505 Shopmobility Lisburn Annual Report and Unaudlted Financial Statements for the financlal year ended 31 March 2024 Mccleary & Company Ltd Chartered Ac¢ounlants Garvey Studlos 14 Longstone Street Llsburn Co Antrlm BT28 1TP
Shopmobility Lisburn CONTENTS Page Trustees, and Other Infomiation Trustees, Annual Report ststement of Trustees, Responsibilities Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-14 Supplementary Information relating to the Financial Statements 16
Shopmobility Lisburn TRUSTEES. AND OTHER INFORMATION Trustaes TIM Honeyford Karen Marshall Denise Grennan (Appointed 10 October 2023) Nicola Parker (Appointed 10 February 20241 Damian French {Appointed 10 October 2023) stuart Lynn {Resigned 17 February 2024) Charity Number In Northern Ireland NIC100505 Cornpany Reglstration Number N1039277 Registered Offlco Sprucefield Centre Hillsborough Road Lisbum BT27 5UJ Ind8pondont Examlnor Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Slreel Lisburn Co Antrim BT28 1TP
Shopmobility Lisburn TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 The trustees present their TnJstees' Annual Report. combining the D1ctorS, Report and Trustees, Report, and the unaudited financial statements for the financial year ended 31 March 2024. The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to ¢harlties preparing their financial statements in accordance with the Financi81 Reporting Standard appllcable in the UK and R8public of Ireland (FRS 1021. The Trustees, Report contalns the infomiatlon required to be provlded in the Trustees. Annual Report under the Statement of Recommended Practice (SORPI guidelines. The trustees of the charity are also charity trusle8s for the purpose of charity law and under the charity's constitulion are known as members of the board of trustees. In this report the trustees of Shopmobility Lisburn present a summary of its purpose. govemance, activities. achievemenls and finances for the financial year 31 March 2024. The ¢harfty is a registered chartty and hen the report and results are presented in a fom which complies with the requirements of the Companies Act 2006 and, although not obliged to comply wtth the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements. Mlsslon, Objoctives and Stratogy Mlsslon Statement Shopmobilty Lisburn is a registered charity that continues to provide essential mobility seNices to individuals In Lisburn, including th8 eldedy. people with disabilities, and those with temF)orary mobility issues due to accidents or Illness. We operate from two locations: Bow Street Mall and Sprucefield Centre. Our aim is to enable our seNice users to navigats the city ntre independentty, reducing social isolation and supporting thelr abilty to access local amenities, shopping, and medical services. Rèvléw of Actlvltles, Achlovomonts and Perfomiance During the year. we maintained and expanded our services despite having poor ndIng intakes and with the lingering challenges following the COVID-19 pandemic. Our team of 6 trustees has worked diligently alongslde staff and volunteers to enhance the support we offer. We have started a bespoke training program with the support of Lisbum & Castlereagh City Council (LCCC). aimed at restructuring and rebranding our services. This training is already empowering our board and staff to ensure better govemance and service delivery. We secured sponsorship from RUAS for a continuous 2nd year, to deliver our seNices at the Balmoral Show, due to resources we asked Mid Ulster Shopmobility scheme to partner with this project. We are an a¢tive member with Lisbum Chamber or Commerce. Looking ahead. we are excited about plans to rebrand our service and expand our city-centre operations. increasing accessibility for those most in need. We remain committed lo seeking funding, including donations and legacy gFving, but also envisage setting up a Social Enterprise to ensure the long-tem sustainability of our charity. The IrLrstees are incredibly grateful to our staff. volunte8rs, and donors for their continued support in helping us deliver essential services to the Lisburn community. Flnanclal Revlew The results for the financial year are set out on page B and addilional notes are provided showing income and expenditure in greater detail. Funding continues to be our primary cha118nge. as we remaln one of the lowest-funded Shopmobility schemes in Northem Ireland. Despite this, we have strived to explore new funding av8nu8s and rely heavily on donations lo cover our operational costs. We ar8 also in the process of s8curing additional funding to open a new CItyntra location. which will help us better serve our community. Rasults and Dlvldonds At Ihe end of the financlal year the charity has assets of £4.091 (2023 - £4,530) and liabilities of £3.934 (2023 £1.632). The net assets of Ihe charfty have decreased by £{2,741).
Shopmobility Lisburn TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Trustees The Irustees who served throughout the financial year, except as noted, were as follows: Tim Honeyford Karen Marshall Denise Grennan (Appointed 10 October 2023) Nicola Parker (Appointed 10 February 2024) Damian French (Appointed 10 October 20231 Stuart Lynn (Resigned 17 February 20241 In a¢cordance wlth the Constitution, the trustees retire by rotation and, being eligible. offer themselves for r&el&clon. Compliance wlth Sector-wlde Leglslatlon and Standards The charity engages pro-actively with legislation, standards and codes whlch are d8V81oped for the sector. Shopmobility Lisbum subscribes to and is cornpliant with the following: The Companies Act 2006 The Charities SORP (FRS 1021 Approved by the Board of Trustees on 8 October 2024 and slgned on Its behalf by: Tim Honeyford Trust00 Denlse Grennan Trustee
Shopmobility Lisburn STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 March 2024 The Irustees, who are also directors of Shopmobllity Lisbum for the purposes of company law, are responsible for preparing the financial slatements in accordance with applicable law and regulations. Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected lo prepare the financial statements in accord8nce with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland. Section 1A (Small Entities). Under company law the trustees must nol approve the financial statements unless Ihey are satisfied that they give a true and falr vlew of Ihe state of affairs of the Company and of the profit or loss of the company for that period. In preparing these financial statements, the trustees are required lo: select suitable accounting policies and apply them consistently., make judgem6nts and estimates that are reasonable and prudent., state whether the financial statements have been prepared in accordance with the relevant financial reportlng framework. identify those standards. and note the effect and the reasons for any material departure from those standards- and prepare the financSal statements on the going concem basis unless it is inappropriate to presume that Ihe charity will continue in operalion. The trustees confirm that they have complied wllh the above requirements in preparing the flnanclal statements. As explained in nots 3, slats whelher the applicable in the UK and Republic of Ireland FRS 102 has been followed: The trustees are responsible for keeping adequale accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable ac¢uracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps ft)r the prevention and detection of fraud and other irregularities. Approved by the Board of Trustsgs on 8 October 2024 and signed on its behalf by: TIM Hono Trustee ord Denlse Grennan Truslae
Shopmobility Lisburn INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF SHOPMOBILITY LISBURN I have examined the financial statements ol the charity for the financial year ended 31 March 2024. which comprfse the Statement of Financial Activities {Incorporaling an Income and Expenditure Account). the Balance Sheet and the related notes. Thls report is made solely to the charitys members, as a body, in a¢¢ordance wlth Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that I might compile the financial statements that I have been engaged to compile, report to the Board of Trustees that I have done so. and state those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do nol accept or assume responsibility to anyone oth8r than the charity and the charitys members, as a body, for my wotk, or for this report. Respoctivo responsibllltles of trustees and examlner The charitys trustees (who are also the directors of the company for the PUTpose5 of company law) are responslble for the preparation of the financial statements in accordance with the requiremenls of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. It is my responsibility to: examine the financial statements under section 65 of the Charities Act., follow the procedures laid down by Ihe general Directions given by th8 Charity Commission for Northem Ireland under section 65(9)(b) of the Charities Act: and state whether particular matter5 have come to my attention. Basls of Indopondont oxaminarfs report I have examined your charity financial stalemenls as required under section 65 of the Charities Act and my examlnation was carried out in accordants with the gener81 Direcllons given by the Charity Commission for Northem Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes nsideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence thal would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention which gives me cause to believe that in. any material respect: accountSng records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord wtth those accounting records the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporbng Stsndard applicable in the UK and Republic of Ireland IFRS102) there is further infomiatlon needed for a proper understanding of the accounts to be reached. Independent examIne$ Statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. John Mccléary FCA MCCLEARY & COMPANY LTD Chartered Accounlants Garvey Sludios 14 Long5tone Street Lisburn Co Antrim BT28 1TP Dato: 8 October 2024
Shopmobility Lisburn STATEMENT OF FINANCIAL ACTIVITIES (Incorporntlng an Income and Expondlturè Ac¢ountl for the financial year ended 31 March 2024 Unrestrlcted Restricted Funds Funds 2024 2024 Totsl Unrestricted Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notes Income Donations and legacies Other Incom8 6,193 257 22,350 28,543 257 4,888 342 16,926 21,814 342 Total income 6,450 22,350 28,800 5.230 16,926 22.156 Expendlture Charitable activities Other expenditure 6,S31 313 24,697 31,228 313 6,043 418 17,983 24,028 418 Total Expendlture 6,844 24,697 31,541 6,461 17.983 24,444 Not In¢omel{expenditure) {394) (2.347) (2,741) {1,231) (1,057) (2,288) Transfers belween funds {10.998) 10,998 Net movemont In funds for the flnanclal year (11,392) 8,651 (2,741) (1,231) (1.0571 (2.288) Reconclllatlon of funds: Total funds beginning of the year 15 11.549 (8,651) 2,898 12.780 (7,594) 5,186 Total funds at tho ond ot tho year 157 157 11,549 (8,651) 2,898 The Statement of Financial Aclfvilies includes all gains and losses recognised in the financlal year. Al income and expenditure relate to continuing aclivities. The notes on pages 10 to 14 fomi part of the ffinancial statements
Shopmobility Lisburn Company Numb•r: N10392TT BALANCE SHEET as at 31 March 2024 2024 2023 Notes Flxed Assots Tangible assets 11 939 1.252 Curront Assets Cash at bank and in hand 3,152 3,278 Creditors: Amounts falllng due within one year 12 {3.165} (6061 Nel Current (LiabililiesyAssets (13) 2.672 Total Assets less Current Llabllllios 926 3,924 Grants recelvablo 13 (769) (1,026) Total Net Assets 157 2,898 Funds Restricted trust funds General fund (unrestricted) (8,651) 11,549 157 Total funds 15 157 2,898 These financial statements have been prepared in accordance with Ihe special provisions relating to small companies thin Part 15 ofthe Companies Act 2006. For the financial year ended 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006: and no notice has been deposited under section 476. The trustees confimi that th8 m8mbers have not required the company to obtaln an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the stale of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of Sections 394 and 395 and which othe)wise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity. The financial statements have been prepared In accordance with the provisions applicable to companles subject to the Small companies. règime and in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying S8ction 1A of that Standard. Approved by tho Board of Trustees and authorlsod for Issuo on 8 O¢tober 2024 and slgned on Its behalf by TIM Honoyford rrustse Denlse Grennan Tru5teo The noles on pages 10 to 14 form part of the financial stalemonts
Shopmobility Lisburn NOTES TO THE FINANCIAL STATEMENTS for the financlal year ended 31 March 2024 GENERAL INFORMATION Shopmobility Lisbum is a company limlted by shares incorporated in Northem Ireland. The reglslered office of the charity Is SpTucefield Centre, Hillsborough Road. Lisburn, BT27 5UJ which is also the principal place of business of the charity. The financial statemenls have been presented in Pound (£1 which is also the functional ¢urren¢y of the charlty. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accountlng policies have been applied consislenlly In deallng with items which are considered material in relation to Ihe ¢haiity's Itnancial statements. Basls of preparatlon The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Stslement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Stsndard appIlble in the UK and Republic of Ireland FRS 102.. applying Section 1A of that Standard. As pemiitted by thè Companies Act 2006. the charfty has varied the standard formats in that act for the Statement of Financial Activitses and the Balance Sheet. Departures from the standard formats are to comply with the requirements ol the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that SORP. Statement of compllan¢e The financial statements of the charity for the financlal year ended 31 March 2024 have been prepared on the going concem basis and in accordance with the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102.. applying Section 1A of that Standard. Fund accountlng The following are the categories of funds mainlained- Restrlcted funds Restrtcted )lJnds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectlves of the charity. Unrestrlcted funds Unrestricted funds con51St of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board, in furtheranc8 of the objectives of the charity- 08signat8d funds comprise unrestricted fijnds that the board has. at its discretion. set aside for particular purposes. These designations have an administrative purpose only. and do not legally restrict the board's discretion tt) apply the fvnd. Income Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item{s) of income have been mel, the amounts involved ¢an be measured with sufficient reliability and it is probable that the income will be received by the charity. Incomo from charitable activities Income from charitable activities include income eamed from the supply of services under contractual arrangements and from perfomiance related grants which have conditions that specify the provlsion of particular services to be provided by the charity. Income from govemment and other co-funders is recognised when the charity is18gally entitled to the income because it is fulfflling the conditions contained in the related funding agreements. Where a grant Is received in advancg. its recognition is deferred and included In creditors. Where entitlement occurs before income is received, it is accrued in debtors. Grants from governments and other co-funders typically indude one of the following types of conditions: Perfomance b8sed condltlons: whereby the charity is contractually entitled to funding only to the extent that the core objectlV85 of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement. it recognises the related expenditure, to the extenl that It is 1mbur$abje by the donor. as 10
Continued Shopmobility Lisburn NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 Incom8. Time based condltions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In Ihese cases the charity recognises the income to the extent it Is utilised withln the period specified in the agreement. In the absence of such conditions, assuming that receipt Is probable and the amount can be reliably measured. grant income is recognised once the charity is notified of enlillement. Grants rec8iv8d towards capital expendItU are credited to the Statement of Financial Activities when received or receivable. whichever is earlier. Expendlture Expenditure is analysed between costs of charitable activities and raising funds. The costs of each ac16vity are separat61y accumulated and disclosed. and anatysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event. a transfer of economic benefits is required in setllemenl and the amount of the obligation Can be reliably measured. Support costs are those functions that assist the work of tho charity but cannot be attributed to one activity. Such Costs are allocated to activtties in proportion to stsff time spent or other suitable measure for each activity. Tangible fixed assets and deprectatlon Tangible fixed assets are stated at cost or at valuation. less accumulaled depreclatlon. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value. over their expected useful lives as follows: Flxtures, fittings and equipment 25% Reducing balance Cash at bank and in hand Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal. Taxation and deferred taxatlon No current or deferred laxalion arises as the charity has been granted ¢haritable exemption. Irrecoverable valued added tax is expensed as incurred. GOING CONCERN Going concem continues to be a consideration for the chaiity, however. the charity is in the process of securing additional funding from other sources. INCOME DONATIONS AND LEGACIES Unrestrlctod Reslricted Funds Fund$ 2024 2023 Donatlons and legacies 6.193 22,350 28.543 21.814 OTHER INCOME Unrestricted Restricted Funds Funds 2024 2023 Other income 257 257 342 EXPENDITURE CHARITABLE ACTivrfiES Dlrect Costs othor Costs Support Costs 2024 2023 Expenditure on charitable activites 23,012 8,216 31,228 24,026 11
continued Shopmobility Lisburn NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 OTHER EXPENDrruRE Diroct Costs Other Costs Support Costs 2024 2023 Other expenditure 313 313 418 SUPPORT COSTS Charitable Actlvllles 2024 2023 Support 8,216 8,216 8,487 AP4ALYSIS OF SUPPORT COSTS 2024 2023 Support 8,216 8.487 NET INCOME 2024 2023 Net Income is stated after charglngl(¢redltlng): Depreclation of tangible assets Amortisation of grants re*ivable 313 (257) 418 (342) INVESTMENT AND OTHER INCOME 2024 2023 Amortisatlon of capital grants received 257 342 INTEREST PAYABLE AND SIMILAR CHARGES 2024 2023 On bank loans and overdrafts 10. EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed (including exetyjtive trust66s) during the financial year was as follows: 2024 Number 2023 Number Administration The staff costs comprise: 2024 2023 Wages and salaries 23,012 15,539 12
continued Shopmobility Lisburn NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Mah 2024 11. TANGIBLE FIXED ASSETS Fixtures, flttlngs and equlpment Total Cost At 31 March 2024 76,766 76.766 D•pro¢latlon At 1 April 2023 Charge for the financial year 75.514 313 75,514 313 Al 31 March 2024 75,827 75.827 Net book value At 31 March 2024 939 939 At 31 March 2023 1.252 1,252 12. CREDITORS Amounts falltng due whhln one yoar 2024 2023 Bank overdrafts Accruals and deferred income 485 2,680 606 3,165 606 13. GRANTS RECEIVABLE 2024 2023 Capital granls ro¢0ivod and rocolvable At 1 April 2023 769 1,026 14. RESERVES Funds Total Deficit for the financial year (2.7411 (2,741) At the end of the year {2,741) 2.898 157 15. FUNDS 15.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restrfcted Fund5 Funds Total Funds At 1 April 2022 Mov8m8nt during the financial year 12.780 (1.231) 17,594) (1,057) 5.186 (2.288) At 31 March 2023 Movement during the financial year 11,549 (11,392) 18,651) 8,651 2,898 (2,741) At 31 March 2024 157 157 13
continued Shopmobility Lisburn NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 15.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 April 2023 Income Expenditure Transfers between funds Balance 31 March 2024 DFI Halifax Awards for Al (10,998) 2,347 12,350 12.350 2,347 10,000 10.998 10.000 (8.651) 22,350 24,697 10.998 Unrestricted funds Unrestricted General 11,549 6,450 (10,9981 157 Tolal funds 2,898 28,800 31,541 157 15.3 ANALYSIS OF NET ASSETS BY FUND Fixed assèts - charlty use Current assets Curronl Long-term Ilabllltles defarrèd income Total Rèstricted trust funds 2,$94 (1,825) (7691 Unrestricted general funds 939 73 {855) 157 939 2.667 (2,6801 1769) 157 16. TRUSTEES. REMUNERATION During the year the ¢harity made the following transactions with the trustees: £1.200 (2023 £1.200) of expenses were reimbursed to S Lynn during the year. Mr SM Lynn FCCA provided accountsncy servlces to Ihe charity during the year. No trustees. nor any other persons connected with them have received any remuneration from the charity during the year. 17. POST-BALANCE SHEET EVENTS There have been no significant events affectlng the Charity sinc8 the financial year-end. 14
SHOPMOBILifY LISBURN SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 15
Shopmobility Lisburn SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial year ended 31 March 2024 2024 2023 Income 28,543 21.814 Expens8s Wages and salaries Insurance Light and heat Repairs and maintenance Printing, postage and slalionery Telephone Travelling Legal and professional Accountancy Bank charges General expenses Subscriptions Depreciation 23,012 2,184 2,185 1,206 88 351 15.539 2.059 3,156 468 374 218 1,200 905 102 1.200 775 93 30 104 313 418 31,541 24.439 Flnan¢e Bank interest paid Mlscellaneous income Amortisalion of capilal grants received 257 342 Net deflclt (2,741) {2,288) The suppl8mentary infomiatlon does not fonn part of the financial ststements 16