Shopmobility Belfast Limited
Company Limiled by Guarantee
Statement of Flnanclal Actlvltles
(including income and expenditure account)
Year ended 31 March 2025
2025
2024
DFI
Restricted
funds
un￿StrICted
funds
Restricted
funds Total funds
Total fvnds
Note
Income
Donations and legacies
Charitable activilies
Other trading activities
Total income
15,000
153,765
2,000
15,000
273,181
2,000
23,575
254,322
89,194
30,222
170,765
89,194
119,416
290.181
277,897
Expenditure
Expenditure on charitable activities
Total •xpondltur•
(208.827)
(208,827)
(89,194)
(89,194)
(33,174) (331,195) (347,244)
(33,174> (331,195) (347.244)
Net expendlture
(38,062)
(2,952)
(41.014)
(69.347)
Transfers between funds
995
(995)
Not mov•m•nt In funds
(37,067)
{3,947)
(41.014)
(69.347)
R•¢on¢lllation of funds
Total funds broughl lorward
Totsl funds carried forward
24,404
7,064
31.468
100.815
(12.663)
3,117
(9,546)
31.468
The statement of financial activities includes all gains and losses recognised in the year.
All Income and expenditure derive from continuing activities.
Tho not•s on pag•8 16 to 26 forni part ol Ihe8e financlal $t•tomonts.
14

Shopmobility Belfast Limlted
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Flxed assets
Tangible fixed assets
14
15,253
996
Current assets
Debtors
Cash at bank and in hand
15
18,744
18,176
33,865
61.013
36,920
94.878
Creditors: amounts falling due withln one yèar
N8t current Ilabllltle8
16
(61,719)
(24,799)
(9,546)
(9,546)
(64.406)
30,472
Total assets less curr•nt Ilabiliti•s
31,468
31,468
Net Ilablllties
Funds of the charlty
Restricled funds
Unrestricted furKIs
3,117
(12,663)
(9,546)
7,064
24,404
31,468
Total charlty lund8
19
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 trustees and authorised for issue on 14
August 2025. and are signed on behalf of the board by:
J Walsh (Chairperson)
Trustee
The notes on pagos 16 to 26 fomi part of these financlal slatements.
15

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Flnancial Statements
Year ended 31 March 2025
General information
The charity is a public benefrt entity and a private company 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 financial statements have been prepared in compliance with FRS 102. The Financial
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 RepubliG of Ireland {FRS 102) (Charities.
SORP IFRS 102)) and the Charities Act {Northern Ireland) 2008.
The charity meets the definition of a public benefit entity under FRS 102.
Accounlln9 policies
Basls of pr•paratlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value Ihrough income or expenditure.
The financial statements are prepared In sterling, whlch Is the functional currency of the entty.
Golng concern
As at 31 March 2025, the charivs unrestricted reserves were in deficit of £12,663. which
indicate5 the existence of a material uncertalnty whlch may cast signficiant doubt about th8
company's ability to continue as a going concern.
018clo8ure •x•mptlon$
The charity has taken advantage of the exemption in SORP 2015 from the requirement to
produce a cash flow statement because It Is a small charfty.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the 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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the
spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated
in foreign currencies are translated at the exchangè rate ruling at the reporting date. with any
gains or losses being taken to the statement of financial activities.
16

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financlal Statements {continued)
Year ended 31 March 2025
Accountlng policies (contlnued)
Fund accountlng
Unrestrlcted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on Iheir expendilure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.
Incoming r•sourc•s
All incoming resources are included in the statement of financial activities when entltlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applled to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlemenl is estsblished.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case Ihe value is derived from the cost to the donor
or the estirnated resale value. Donated facllltles and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of serwices is recognised wilh the dellvery of the
contracted service. This is classified as unrestricted funds unless Ihere is a contractual
requirement for it lo be spent on a particular purpose and returned if unspent. in which case
it may be re9arded as restricted.
17

Shopmobility Belfast Limited
Company Llmited by Guarantee
Notès to the Flnanclal Statements (contlnu•dJ
Year ended 31 March 2025
Accounting policios (continueaT)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the ststement of
financial activities to which it r8lates:
expendrture on raising funds includes the costs of all fundraising activities, events.
non-charilable trading actlvities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charty in undertaking
activities that further its charitsble aims lor the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportloned to charitable
activiti89.
olher expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitsble activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible 88sets are initially recorded at cost, and subsequently ststed at cost less any
accumulated depreciation and impairment losses. Any tsngible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulaled impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognlsed In other
recognised gains and losses, unless il reverses a charge for impairrnent that has previously been
recognised as expenditure within the statement of financial activilies. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statemenl of financial activities.
Depreclation
Depreciation is calculated so as to write off the cost or valuatlon of an asset, less its residual
value, over the useful economic life of that asset as follows-
Long leasehold propety
Fixtures and fittings
Motor vehicles
Equipment
Computer assets
40 /0 Straight line
250/0 Straight line
250A straight line
25¥0 Straight line
33% straight line
18

Shopmobllity Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies l¢ontlnued)
Impalrment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where suGh indicators 8XiSt. Where the carying 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 testing, w￿n It Is not possible to estimate the recoverable
amount of an individual asset, an estimate Is made of the recoverable amount of Ihe
cash-generating unit to which the asset belongs. The cash-generaling unit is the smallest
Identifiable group of assets that includes the asset and generates cash inflows that larg81y
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is. from the
acquisition date, allocated to each of Ihe Gash.generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnanclal In8lruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provislons of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction cosls.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost,
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairmenl.
Other financial instruments, including derivatives, are initlally recognised at fair value, unless
payment for an asset is deferred beyond normal business terms 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 instrument5 in a
designated hedging relationship.
Financial assets that are meaSU￿d at cost or amortised cost are reviewed for obj'ective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impaimient loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
19

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Flnancial Statements (contlnu•dJ
Year ended 31 March 2025
Accounting pollcles (¢onllftuod)
Flnanclal Instruments (¢oft¢lnuod)
For all equity instruments regardless of significance. and other financlal assets that are
individually significant, these are assessed individually for impairment. Other financial assets a
either assessed individually or grouped on the basis of similar credit rlsk characteristics.
Any reversals of impaimient are recognised immediately, to the extent that the reversal does not
result in a carying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Deflned contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the perlod in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reportlng date in which the employees render the related service, the liability is measured on a
discounted present value basls. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmited by guarantee
Each of the members of the company has guaranteed to c¢)nlribute to the assets of the company
in the event of the same being would up to the extent of £1.
Donatlons and legaclo8
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
Donatlon8
Rent-in-Kind
15,000
15,000
23.575
23.575
Charltable actlvltles
Unrestrlcted
Funds
Restricted Total Funds
Funds
2025
Dfl
Belfast HSCT
Rank Foundation
Scooterlwheelchair Hire
South Eastem HSCT
Garfield Weston
Sundry Income
89,194
89,194
63,012
30,222
54,430
33,093
63,012
30,222
54.430
33,093
3.230
153,765
3,230
119.416
273.181
20

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financlal Statements (¢ontlnu•d)
Year ended 31 March 2025
Charltable actlvlties (contlnu•d)
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Dfl
Belfast HSCT
Rank Foundation
Scoolertwheelchair Hire
South Easlem HSCT
Garfield Weston
Sundry Income
76.000
76,000
58,875
15,615
54,016
29,210
20.000
606
58.875
15.615
54.016
29.210
20,000
606
162.707
91,615
254,322
Other tradlng actlvltle•
Unreslricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Sponsorships
2,000
2,000
Exp•ndlturo on charttable actlvltl•• by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Provision of mobility aids
Support costs
193,111
15.716
49,413
72,955
242,524
88.671
208,827
122,368
331.195
Unrestricted
Funds
Reslricted 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
21

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Analysis of support costs
Analysis of
support costs Total 2025 Total 2024
Premises
General office
G0Veman￿ costs
Light & heat
Repairs & Maintenance
Insurance
Telephone
29,959
4,277
19,775
4,568
7,553
16,434
6,105
88,671
29,959
4,277
19.775
4.568
7.553
16.434
6,105
88.671
52.266
4,323
27.379
1,954
4,332
16,975
7.427
114,656
10. Net expendlture
Net expenditure is stated after charglng1(crediting)'.
2025
2024
Depreciation of tangible fixed assets
Foreign exchange differences
2.549
60
837
11, Audltors romunoration
2025
2024
Fees payable for the audlt of Ihe flnanclal stslements
6,013
6,993
12. Staff costs
The total slaff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
205.803
14.586
4.686
198,156
12,874
4,184
215,214
225.075
The average head counl of employees during the year was 7 (2024.. 8). The average number of
full-time equivalent employees during the year is analysed as follows..
2025
2024
Number of stsff
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
Key Management Personnel

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢onllnu•d)
Year ended 31 March 2025
12. Staff costs (contlnu•d)
Key management personnel include all persons that have authority and responsibility for
planning. directing and controlling the aclivities of the charity. The total compensation paid to key
management personnel for seNices provided to the charity was £118,51212024..£118,512).
13. Truste• remuneration and expenses
The charity trustees were not paid or received any other benefits from employment wilh the
Charity in the year {2024- £0).
No trustees were paid during the year for travel expenses in relation to roles with the Charity
(2024.. Nil). No trustee incurred expenses in relation to their role as Trustee of the Charity (2024:
Nil).
14. Tangible fixed assets
Long
leasehold Fixtures and
property
fittings
Motor
Computer
vehicles Equipment Equipment
Total
Cost
At 1 Apr 2024
Addillons
19.521
56,830
134,835
10,403
995
221,589
16,806
238,395
15,811
15,811
At 31 Mar 2025
19,521
56.830
134.835
11,398
Depreclatlon
At l Apr 2024
Charge for the
year
At 31 Mar 2025
19,521
56.830
134.090
10,152
220,593
1.454
745
350
2,549
1.454
19.521
56.830
134.835
10,502
223,142
Carrylng amount
At 31 Mar 2025
14,357
896
15,253
At 31 Mar 2024
745
251
996
15. Debtors
2025
2024
Trade debtors
Prepaymenls and accrued income
Other debtors
9,010
1,117
8,617
20,123
3,436
10,306
18,744
33,865
23

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Flnanclal Statements (contlnu•d)
Year ended 31 March 2025
16. Credltors: amounts falllng du• within one y•ar
2025
2024
Trade creditors
Accruals and deferred income
Social security and other taxes
14,259
17,944
29,516
61,719
15,448
19.393
29.565
64,406
17. Deferred Income
2025
2024
At 1 April 2024
Amounl released to income
Amount deferred in year
At 31 March 2025
7,738
{7.738)
5,180
4.739
(4.739)
7.738
5.180
7.738
18. Pen81on8 and other po8t retlroment beneflts
Deflned conlrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plan5 was £4,686 (2024: £4.184).
19. Analysls of charitable funds
Unrestricted funds
At
1 April 2024
A131
Transfers March 2025
Income Expenditure
General funds
24,404
170.765
1208.827)
995
(12,663)
At
1 April 2023
At31
Transfers March 2024
Income Expenditure
General funds
76,830
186,282
1117,763) {120.945)
24,404
24

Shopmobility Belfast Limited
Company Limited by Guarantee
Notes to the Flnanclal Statements {¢ontlnu•d)
Year ended 31 March 2025
19. Analysis of charltsble funds (continued)
Restricted funds
At
1 April 2024
At31
Transfers March 2025
Income Expenditure
Santander
DFI- ConnswaterlEast
Belfasl
DFI- Gresham Street
DFI- Westgale House
Rank Foundation
DFI - Great Northern
Mall
DFI - Rosemary street
DFI - Smithfield Mathet
25,264
(25.264)
21,953
30,222
{21,953>
{33.174}
7.064
(995)
3.117
17,691
17,956
6,330
{17.691)
(17,956)
{6,330)
(122.368)
7,064
119,416
(995)
3,117
At
1 April 2023
At31
Transfers March 2024
Income Expenditure
Santander
DFI- Connswater
DFI- Gresham Street
DFI- Westgate House
Rank Foundation
DFI - Great Northem
Mall
DFI - Rosemary street
DFI - Smithfield Mart(et
3,985
(3,985)
23,822
29,325
71,783
24,223
23,275
28,502
15,615
(48,045)
(52,600)
(100,285)
(28,551)
20,000
7,064
23,985
91,615
(229.481)
120,945
7,064
25

Shopmobility Belfast Limited
Company Limlted by Guarantee
Notes to the Flnancial Statements (Continued)
Year ended 31 March 2025
20. Analysls of net a$set8 between funds
Unrestricted
Funds
Reslricted Total Fund8
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net liablllties
15,253
33,803
(61.719)
(12.663)
15.253
36.920
(81,719)
(9,546)
3,117
3.117
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assels
Creditors less than 1 year
Not Ilabllltles
996
87.814
(64.406)
24.404
996
94,878
(64.406)
31.468
7,064
7.064
21. Taxatlon
The Company is a registered charity, and as such is entitled to tax exemptions on income ar
profits in furtherance of the charity's primary objectives.
22. Contingonci•s
Grant fundlng..
A contingent liability exists to repay grants received should certain conditions not be fulfilled 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.
23. Relatod partles
During the year £1.000 was paid to Ryan Guilar, the son of the director of Ihe Gharity in relation
to work done on the charity's website. No amounts were outslanding in relation lo this transaction
at Ihe year end.
No other transactions twk place with related parties during the year that have nol been disclosed
in Note 13.
24. Ethlcal Standards
In common wilh 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
ststements.
26