Shopmobility Belfast Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
2023
DFI
Restricted
fijnds
Unrestricted
funds
Restricted
funds Total funds
Total funds
Note
Income
Donations and legacies
Charitable activities
23.575
162,707
23.575
254,322
33,180
275,003
76,000
15,615
Total income
186,282
76,000
15,615
277,897
308,183
Expenditure
Expenditure on charitable aclivrttes
Total gxpgnditur•
(117.763)
{117.763)
(76,000) (153,481) (347,244} 1331,963)
(76,0001 (153,481) (347,244)
1331,963)
Net èxpendrture
68.519
(137.866)
169,347)
(23.780)
Transfers between funds
(120,945)
120.945
Net movement in funds
(52.426)
(16.921)
(69.347)
(23,780)
Recon¢iliation of fund5
Total funds brought forward
Total funds carried forward
76,830
23,985
100.815
124.595
24,404
7,064
31.468
100,815
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derwe froffl continuing activities.
The notes on pages 16 to 26 forni part of these financial sLitements.
14

Shopmobility Belfast Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
13
996
1,623
Current assets
Debtors
Cash at bank and in hand
14
33,865
61,013
94,878
35,861
92,492
128.353
Creditors: amounts falling due within one year
Net current assets
15
(64.406)
30,472
129.161)
99.192
Total assets less current liabilities
31,468
31.468
100,815
100.815
Net assets
Funds of the charity
Restrtcted funds
Unrestricted funds
23,985
76,830
100,815
24.404
Total charity funds
18
31.468
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies. regime.
These financial statements were approved by the board of trustÉÈs and authorised for issue on 27
June 2024, and are signed on behalf ofthe board by-
J Walsh (Chairperson)
Trustee
The note5 on pages 16 to 26 fonn part of these financial statements.
15

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General infonnation
The charity is a public benefit entity and a private ￿MpanY limited by guarantee. registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Westgate House. 2 Queen Street, Belfast. BT16ED.
Statement of Compllance
These fiiiaiiLial bldl¥iTi¢wilb Iiiavtr b¥¥ii Pl¢Vilw￿l iwi wwiipliililL¢ willl FRS 102, Tlie Fiiiaiibial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the CharFties Act (Northern Ireland) 2008.
The charity meets the definition of a public benefft enttty under FRS 102.
Accountlng pollcles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis. as modified by the
revaluation of certain financial a$5ets and liabilities and investment properties mo2sured at fair
value through income or expenditure.
The financial statements are prepared in sterting. which is the functional currency of the entity.
Golng concem
A2> at 31 Marth 2024, the Chartl￿5 unre5triGted ie5etve5 were £24.404, which indiGates Ihe
existen￿ of a material uncertainty which may cast significant doubt about the company's ability
to continue as a going concern.
Disclosure exemptions
The charity has taken advantage of the exemption in SORP 2015 from the requirement to
produce a cash flow statement because it 15 a small charity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires fflanagerr￿nt to make judgements,
eslimates and assumptions that affect Ihe amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
16

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
Accounting policies (conthiued)
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charitys purposes.
Designated fijnds are unrestricted funds ea￿arked by the trustees for particular future project or
ommilment.
Restrided funds are subjected to restrictions on their expenditure declared by the donor or
through the temis of an appeal. and fall into one of Iwo sub-classes.. restricted income fvnds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated wilh the transaction
will ftow lo the Gharity and the amounl can be reliably measured. The following speclfic policles
are applied to particular categories of income-
incomo from donations or grants is racognigad when thorg is gvidenrg of onlilloment to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement established.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably. in which Case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and setvices are recognised in the
accounts when received rf the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of seNices is recognised wtlh the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it lo be spent on a particular purpose and returned rf unspent. in which case
it rnay be regarded as restricted.
17

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (conllnuedj
Year ended 31 March 2024
Accounting policies (conlinuedj
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure include5 any
VAT which cannot be fully recovered. and ts classified under headings of the statement of
financial actwities to which it relatss:
expenditure on raising Yunos includes the o￿ts of all fundraising activilies, events,
non-charitable trading actNttres, and ttr￿ sale of donated goods.
expenditure on charitable activities indudes all wsts incurred by a charity in undertaking
acb'vities Ihat fvrther its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that ts neither related to raising funds for the
charity nor part of its expendtture on charitsble activities.
All costs are allocated to expenditure categories refleding the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between Ihe acllvilles they conlTibute lo on a reasonable. ju51tfjable and Gon5i5tent ba515.
Tangible assets
Tangible assets are initially recorded at cost. arKI subsequently stated at cost less any
accumulaled depreciation and impairnent losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless tt reverses a charge for impaiment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carying
amount of an asset as a result of revaluation. is recognised in other recconised gains and losses.
except to which it offsets any previous revaluation gain. in which case the loss is shown within
olher recognised gains and losses on the statement of financial actNities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over Ihe useful economic life of that asset as follows:
Fixtures and fittings
Motor vehicles
Equipment
Computer assets
25% straight line
250/0 Straight line
25Yo Straight line
33% straight line
18

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2024
Accounting pollcles (continu•d)
Impairnient of fixed assets
A review for indicators of impairment is Ca￿led out at eath reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
Possible reversal at each reporting date.
For the purposes of impairment tesling, when it is not possible to estimate Ihe recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit Is Ihe smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwll acquired in a business combination is, from the
acquisition dale. allocated to each of the cash-generating units Ihal are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those unts.
Financial instruments
A financial asset or a financial liabilty is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially re￿gftised at the amount re￿1vable or payable induding
any related transaction costs.
Current assets arbd cu￿errt liabilrti'es are subsequenuy measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cosL
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investrnent is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. Ml other such inveslments are subsequenlly measured at
cost less impairment.
Olher financial instruments. including derivatives. are initially recognised at fair value, unless
payment for an asset 15 deferred beyond norn￿1 business temis or financed at a rate of interest
that is not a market rate. in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities. with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objectrve evidence of impaimient, an
impaim)ent loss Fs recconised under the appropriate heading in the slatement of financial
activities in which the initial gain was recognised.
19

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (conlinu8dJ
Year ended 31 March 2024
Accounting policies (conunuedj
Financial instruments (conlinued)
For all equty instruments regardless of si9nffican￿. and other financk81 assets that are
individually signfficant, these are assessed individually for impairment. Other financial assets are
either assessed indiwdually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairnient are recognised immediately, to the extent that the reversal does not
result in a carwng amount of the financial asset that exceeds what the carying amount would
have been had Ihe impairment not previously been recognised.
Deflned contribution plans
Contribulions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the exlent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be setued wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
tho period in which il aris95.
Limited by guarantee
Each of the members of the company has guaranteed to contribute to the assets of the company
in the event of the same being would up to the extent of £1.
Donatlons and legacles
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Rent-in-Kind
Donations
23.575
23.575
33.000
180
33.000
180
23.575
23.575
33.180
33.180
20

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (￿RI1￿￿Odj
Year ended 31 March 2024
Charltable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
76.000
76,000
58,875
15,615
54,016
29,210
20,000
606
Belfast HSCT
Rank Foundation
ScooterlWh8alchair Hiro
South Eastern HSCT
Garfield Weston
Sundry Income
58,875
15,615
54,016
29,210
20,000
606
162,707
91,615
254,322
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Dll
Belfast HSCT
Rank Foundation
JCOOterWheelGhair Hire
South Eastern HSCT
Garffeld Weston
Sundry Income
86.450
86,450
56,862
20,000
67,363
44,203
56,862
20.000
87,363
44,203
125
125
168,553
106,450
275.003
Expendlture on charitable activities by fund type
Unrestricted
Funds
Restrided Total Funds
Funds
2024
Provision of mobility aids
Support Costs
31.202
86,561
201.386
28,095
232.588
114.656
117,763
229.481
347,244
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Provision of mobilty aids
Support costs
23.739
120.130
170,968
17.126
194.707
137.256
143.869
188,094
331,963
21

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (continu8d)
Year ended 31 March 2024
Analysis of support costs
Analysis of
support costs Total 2024 Total 2023
Premises
General office
Governance costs
Light & heat
Repairs & Maintenance
Insurance
Telephone
52,266
4,323
27,379
1.954
4.332
16,975
7,427
52,266
4,323
27,379
1,954
4,332
16,975
7.427
51.569
5,512
34.877
5,815
6,386
15.857
17,240
114.656
114.656
137,256
Net expenditure
Ngt exponditure i8 stated after chargingl{crgditing):
2024
2023
Depreciation of tangible fixed assets
837
2.290
10. Auditors remuneration
2024
2023
Fees payable for the audtt of the financial ststements
6.993
6,678
11. Staff costs
The total staff costs and employee beneffts for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
198.156
12,874
4,184
156,211
10,400
3,022
215.214
169,633
The average head count of employees during the year was 8 (2023: 6).
No employee re￿iVed employee beneffts of more than £60.000 during the year (2023: Nil).
22

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Ststements {￿nI•￿￿e￿)
Year ended 31 March 2024
11. Staff costs (continued)
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £118.512 {2023.'£141.931).
1Z. Trustee remunerallon and expenses
The charity trustees were not pawj or reGeNed any other benefits from employment with the
Charity in the year {2023'. £01.
No trustees were paid during the year for travel expenses in relation to roles with the Charity
{2023'. Nil). No trustee inCu￿ed expenses in relation to their role as Trustee of the Chartly (2023-.
Nil).
13. Tangible fixed assets
Fixtures and
ffttings
Motor
Computer
vehicles Equipment Equipment
Total
Cost
At 1 April 2023
Addttions
19.521
56.830
134.835
10,193
210
221.379
210
At 31 March 2024
19.521
56.830
134.835
10,403
221,589
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
19.521
56.830
133.347
743
10,058
94
219,756
837
19.521
56.830
134,090
10,152
220,593
Carrying amount
At 31 March 2024
745
251
996
At 31 March 2023
1,488
135
1.623
14. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
20,123
3.436
10,306
2,301
33,560
33,865
35,861
23

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Ststements (wjtinued)
Year ended 31 March 2024
15. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
15,448
19,393
29,565
8,492
14.454
6,215
64.406
29.161
16. Deferred income
2024
2023
At 1 April 2023
Amount released to income
Amount deferred in year
At 31 March 2024
4,739
(4,7391
7,738
4,559
14.559)
4,739
7,738
4,739
17. Pensions and other post retirement beneffts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relatbon to deffined
contribution plans was £4.184 (2023: £3.022).
18. Analysis of charitable funds
Unrestricted funds
At
1 April 2023
At 31 MaTGh
2024
Income Expenditure
Transfers
General funds
76,830
186,282
(117.763) (120.945)
24,404
At
31 MaiGh 202
At
1 April 2022
Income Expenditure
Transfers
General funds
120.610
201,733
(143,869) (101,6441
76.830

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2024
18. Analysis of charitable funds (eonlinu•d)
Restricted funds
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
Santander
DFI- Bangor
DFI- Connswater
DFI- Gresham Street
DFI- Weslgale House
Rank Foundation
3,985
13,9851
24.223
23,275
28,502
15.615
(48.0451
(52,6001
(100,285)
(28.5511
(229.481)
23.822
29,325
71.783
20,000
7,064
23,985
91,615
120,945
7.064
At
1 April 2022
At 31 March
2023
Income Expenditure
Transfers
Santander
DFI- Bangor
DFI- Connswater
DFI- Gresham Street
DFI- Westgate House
Rank Foundation
3.985
3.985
10,450
24.225
23.275
28,500
20.000
(14,868)
(46.5951
(51,419)
(75.212)
4.418
22.370
28,144
46,712
20.000
3.985
106.450
(188,094}
101,644
23.985
19. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
996
87,814
(64.406)
24.404
996
g4,878
(64,406)
31,468
7,064
7.064
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Credltors less than 1 year
Net assets
1,623
104,368
(28.363)
77,628
1,623
128.353
(29,161)
100,815
23,985
(798)
23,187
25

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements {¢onfrnued)
Year ended 31 March 2024
20. Ethical standards
In wmmon with many other businesses of our size and nature we use our auditors to prepare
and submit retums to the tax authorities and assist with the preparation of the financial
statements.
21. Contingencles
Grant funding."
A contingent liabilty exists to repay grants re￿iVed should certain conditions not be fijlfilled by
the charity. In the opinion of the Trustees. the temis of the Letters of Offer have been. or will be.
complied with and no liability is expected.
22. Related partles
No transactions took place wtth related parties during the year that have not been disclosed in
Note 12.
23. Going concem
The trustees, having careful consideration and review of cashflow and budget forecasts, have
determined that these financial statements are prepared on a going concem basis.
26