Company reglstratlon number. N1037393
Charlty rogtstratbn number: NIC104524
Shopmobility Ballymena Umlted
company umttad by guarantee
Unaudited financial statements
31 March 2024

Shopmobilty Ballymena Limlted
Company Ilmtted by guarants•
Contents
Page
Directors and other infomiation
Trustees, annual report {incorporating the direciDrfs rep)rt)
Independent examiners rew>rt
Statement of income and retained earnings
Statement of financial positDn
9-11
Notes to the financial statements
12-18

Shopmobi￿ty Baltymena Limited
Company Ilmited ty guarantee
Director8 and other Infomwtion
Chalmian
Marilia JeyrEs
Dirnctors
Sue El&ott
Mar￿a Jey
Company number
N1037393
Registered offic•
Untt 2
Tower Centre
Wellington Street
Batymena
BT43 6AH
Business address
Unit2
Tower Centre
Wellington Street
Ballymena
BT43 6AH
Ac¢ountants
Park Mclfjllop and Company
51 Spring4vefl Street
Baltymena
Co Antrim
BT43 6AT
Banker4
First Trust Bank
78 WelllngtDn Street
Ballymena
BT43 6AF
Page 1

Shopmobilty Baltymena Limited
Company ilmw by guarantao
Directors report
Year ended 31 March 2024
The trustees. who are also the directors for the purp￿ of company jaw, present their report and the unaud5ted
financial statements of the charty for the yeer ended 31 March 2024.
Reference and adminlstrative detalls
Registered charlty name
ShoFThObilty Bajtymena Limited
Charlty registratlon number
NIC104524
Company regIstra￿On number N1037393
Prlnclpal office and registernd Unit 2
offico
Tower Centre
Wellington Street
Baityména
BT43 6AH
Trustees
The trustees who Served the CAJnpany during the yearwere as folbé&"
Sue Elliott
Maritia Jeynes
Accountants
Partr McKiHop and Company
Chartered Accountants
51 Spring¥*ll Street
Balymena
Co Antrim
BT43 6AT
Structure* governan¢e and management
The organisation is run by a committ￿. Thefe is cu￿Enty one employee within the o￿arE{sation who is
reS￿￿nSIble for the daily administration of the charity. Volunteers provide support in the various branches.
The company is limited by guarantee and does not have a share capitaL
Objecttves and activrties
The objective of the organisation and its main &tivty is the provision of mobilty 4uipment, motorised scooters
and rnanual wheelchairs to p&)ple with limiteAI mobilrty to acttss services shops in B811ymen
Slatemont of compliance
In setting our obj￿tiveS and planning our activities for the year Ihe trustees have given careful consideration to
the Charity Commission for Northem Ireland's guidance on public benefit to ensure that the activits'es have
helped to achieve the Gharitys purposes and provtde a benefft to the beneficiaries.
Page 2

The lunds Y￿al￿1 at 31 March £28.585 agatst an arMKRI ¥AKI ot £99.11&

Shopmobility Bauymena Limited
Company Ilmfted by guarnntee
Independent examinets report to Ihe charity trustees of Shopmobility Baltymena
Lfmited
I report on the acGounts of the company for the year e￿ed 31 March 2024. which are set
out on pages 6 to 18.
Respective responsibllhies of charity trustees and examiner
A5 the charitys trustees (and also the directors of the company for the purposes of
company you are re¥￿nSIble for the prep8ratK)n of the accoun18 in acccrdance with
the Companies Act 2006. The trustees consider trtat an audit is not ￿uIred for this year
under se¢lion 65(2) of the Charities Act (NortrEm Irdand) 2008 (the Charittes Act) and that
an independent examination is needed.
Having satisfied mysetf that the chatity is not subjed to audit under company law. and is
el.￿ble for independent examination, it is my reSponsib￿ty to."
- examine the accounts under section 65 of the Chartties Act
follow the prOC￿￿￿S laid down in the general Directi￿S given by the Chartty
Commission for Northem Ireland under seclion 65(9)(b) of the Charities Act
- state whether particular matters have come to my attenlion
Basis of independent examinerfs report
I have examined your charty accounts as required under seGtion 66 of the Charities Act
and my examination was canied out in accordance with the general Directions given by the
Charity Commission for Northem Ireland under sectton 65{9)(b) of the Charities ACL
The examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also included consideration of
any unusual items or disclosures in the accounts. and seeking explanations from you as
charity trustees con￿mIng any such matters.
My role is to state vthether any material matters have come to my attention giwng me
cause to believe:
1. That accounting records were not kept in accordance with sectton 386 of the Companies
Act 20C6
2. That the a￿oUnts do not accord with those accDunting records
3. That the accounts do not compty with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and pri￿lfv of the Charities Statement of
RecommerKled practi￿ applicabte to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of I￿land
4. That there is further infonnation needed for a proper understsnding of the accounts to be
reached
Page 4

I have ¢omWed my and have M ￿r￿XMs ot mailers (l) ty)14}
24 JLty 2024
51 Sprfwu Street
Batrffli¢r
BT43 6AT

Ststenwnt of lrncome and retaln•d ￿MIng5
forthg ye•rendod 31 March 2024
ANB
DFI
Oth•r Total
Not•S FU￿￿3
Funts
Punos
2023
Funt15
C¥rtckf•rgua
Owbr InfraSts￿tly
2&526
11.Cfj5
2.010
14,344
39.a70
11.oe5
1170
35.4￿ 35,4C
89,870
8.565
20
Gift in kirKI_ Tort Centre
vethent In¢t¢ne
3.147
578
28,981
13.7TJ
24803
14.Y22
92.948
112,902

Comp*ry Ilmlted byguar
DFI
Funts
2023
Funds
Fuftds
Funds
Caffickf•ryus
Funds
2024
35,4(
40.979
31.052
744
1W7
28,7e4
676
surarte
u￿t a￿ hEat
429
1.719
4,442
549
Prinipig. FL%iage and Slatic
53
499
Tthkthcr
931
1370
1,987
Z327
Bank ￿rge$
131
3.818
192
6.051
14,098
11,738
12
3257
1443
Total Ywour¢•s
13.073
17K6
37,843
101.440
97,3B3
2.873
41
7CKI
14.
(2.5041
15.8191
18.302
BalarKes broughtfmrd
Balar￿$ Carri￿ foThMTd
21,248
3T3
114.0
8.$59
18.123
1S.812
X.289
1.073
118,3BS)
15.553
34,204

P•y• 8

Company 1Smlted by g￿arte*
88 at31 2924
Funds
24
T¥Wle assats
Totsl frled assets
1.117
10,8è5
1.117
B.443
10,895
Cash at and in haTh
30,512
30.512
30.512
30.512
33,OX)
wlthin iJnpy•ar
(9.7581
110,3701
18.8491
19.7981
20.142
26.187
Pagw9

ComF•ry Nmtted bj guw•ntse
Bat 31114rth 2024
UabllltleB
31.05T
(9.798J
{487Z)
NBt408¢ts
31.057
Prtiit aThJ bsswxow
21.289
111.2571
18.
21.289
111.257)
1&553
rekn.nqlo wnall &￿Fe[u￿6.
se¢¥on 47e',
Pag• 10

L

YearendEd 31 2024
PJ9• 12

ShOpn￿b1ity Batymena Limited
Company Ilmtted ty guarantee
Notes to the financial statsments Iconlinued)
Year ended 31 March 2024
General Information
The company is a prr4wate company limited by guararrtee. registered in Northem Ireland. The address of
the registered offio is Shopmobiltty Baltyrnena Limited. Unit 2. Tower Centre, WeFlington Street
Ballymena, BT43 6AH.
Statement of compllance
These financial statements have been prepared in compliance V*ryth the provisions of FRS 102, 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland., the Statement of
Recommended Practice applic2ble to charities preparing their acLounts in a¢¢ordanrR with Ihe
Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP
(FRS 102>) and the Charities Act (Northem Ireland) 2LIO8.
The charity meets the definition of a public benefrt entty under FRS 102.
These financial statements have been prepared in compliance wth FRS 102. The FinancÈal Reports"ng
Standard applicable in the UK and Republic of Ireland,.
Accountlng pollcles
Ba515 of preparallon
The fnancial statements have been prepared on the histDrlcal cost basis, as mÉ>affied by the revaluation
of certain financial assets and liabilities and investment propeites measured at fair vaue through profit
or loss.
The financial statements are prepared n sterling, which is the functional currency of the entFty.
Going concem
There are no materi81 uncertaintie3 about the charrty's ability to continue.
Judgements and key souyces of esttmation uncertainty
The prepafation of the financial statements requirès management to make judgernents, estimates and
assumptions that affect the amounts ￿pOrted. These estimates and judgements are continually
reviewed and are based on experien￿ and other factors. induding expectats'¢Jns of ftiture events that
are believed to be reasonatle under the circumstances.
Fund ac¢ounllng and reserves policy
The trustees aim to maintain free reserves in fvnds at a level which equates to approximatety three
months of charitable expenditure. The trustees consKler that this level will prowde sufficient funds to
respond to applications for grants arKI ensure that support and govemance costs are covered.
The funds retained at 31 March 2024 wer8 £28.585 against an anniÈal S￿Thd of £99.113.
Unrestriciad fvnds are avala* use at the discretion of the trustees to further any of thé charitys
purposes.
Designated funds are unrestricted funds eamiarked by1he trustees for particular future projects or
commitmen
Restrict&J funds are subjected to restrictions on their expenditure d￿lared by the donor or through the
terms of an ap￿al, and fall irbto one of ttyo sUbdaS￿. restri￿ in￿rne funds or endowment funds.
Page 13

Shopmobillty Baltymena Llmited
Company Ilmited by guarantee
Notes to the financial statements (continued
Year ended 31 Aqareh 2024
Turnover
All Incoming resour￿ arè included In thè statement Of flnanc￿l activiues When enuiement has passed
to the charity, it ks probable that the economic beneffts associated with the transaction will fiow to the
charity and the amount can be reliabty measured. The followng specific polictes are aP￿led to
particular categorres of income:
- income from donatsons or grants is recTrJnised when there is evidence of enkn'tkment to the grf( weipt
is probabk and its amount can be rneasu￿d relia￿.
- legacy inGome is recognised when receipt is probable and entidement 15 established,
- income from donated is measured at fair value of the g￿d$ unless ttjis ts impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale
value. Donated facilities and ServI￿S a￿ recognised in the accounts ￿en received rf the value be
reliably rneasU￿d. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of ServI￿S is recognised wsth the delivery of the contracted
serviTr. This is classÈfied as unrestrtcted funds unless there is a contractual requirement for it to be
spent on a particular purFose and retumed if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is wnised on an acc￿￿1$ basts as a lia￿1￿ is incurred. Expendilure indudes any VAT
which ¢anr￿t be ftjlty recovered, and is c&ssffied under headings of the statement of financial activites
to which it relates.
- exFendItU￿ on raising funds indudes the costs of all fundraising activi￿. events. noTrcharitab
trading acbvites, and the 8aie of donated gwds.
- expendtture on charitable aCtNIt￿ includes all costs incurred ty a tharity in undertaking activites that
further ts charitable aims for the benefit of the beneficiaries. including those support Costs and costs
relating to the governan￿ of the charty apportioned to charttable activities.
- other expènditure includ95 all expendiiure that 15 neither related to rdisifKJ fiJn(ts for the charity nor part
of its expenditure on charitable activities.
AII costs are alkxated to exFenditure categories reflecting the use of the resou￿. Direct costs
attributable to a Single activity are allocated dIr￿Y to that activity. Shared costs are apportioned
be￿een the actNites they contribute to on a reasonable. justifiable and consistent basis.
Taxation
The taxatfon eynse represents the aggregate arnount of current and deferred tax recognised in the
reporting period. Tax is rewnised in the statement of comprehensive income. except to the extent that
it relates to rtems recognised in other comprehensive income or directy in capital and reserves. In this
case, tax is recognised in other comprehensNe income or directly in capital and rese￿￿$. respectivety.
Current tax is recognised on taxable profft for the Cu￿ent and past pertods. Current tsx is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substanlively enacted at the reporting date.
Deferred tsx is recognised in respect of all timing differences at the reporting date. unreliev￿ tax
losses and t)ther deferred tsx assets are reco9nised to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is
measured using the tax rates and laws that have been enacted or substanltvely enacted by the
rewrting date that are expected io apply to ts reversal of thè liming dffterenc*.
Page 14

Shopmobilty Ballynxna Limited
Company Ilmltod by guaranteg
Notes to the financial stalements (conlinved
Year ended 31 March 2024
Tangible assets
Tanglble assets are inw recorded at cos( and are subsequEnay ststed at C05t less any accumulated
depreciatK*n and impairn*nt 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 revaluab'on, is recognised in other
comprehensive income and accumulated in capital and ￿serVeS. except to the extent it reverses a
revaluation decrease of the same asset previousty recognised in proffit or loss. A decrease in the
carrying amount of an asset as a resutt of revaluats'on is recognised in other comprehensive income to
the extent of any previously recognised revaluation increase accumulated in opital and reserves in
respect of that asset Where a revaluation decrease exceeds the accumulated revaluation gains
accumulated in caprtal and reser￿ in respect of that asset, the excess shall be recognised in profit or
Depreclation
Depreciation is calculate(I so as to write off the cost ￿ valu8b.on of an a55eC less rts resldual value,
over the useful ec(￿orniC I'fe of that asset as follows:
Plant and machinery
Fittings fixtures and equipment
25%
20%
reducing b*nce
reducing balance
If there is an indirAtion that there has been a signfficant change in depreciation rate. useful lif8 or
residual value of t8ngible assets, the depreciation is revt8ed prospectvely to reflect the new estimates.
Impaimient
A revivN for indtcators of impairment is carried out at each reporting date, with the recoverable amount
being estimated where such indutors exist. Wherè thè carrying valu& exceeds the recoverable
amoun¢ the asset is impaired accordingty. Prior impairments are also revEwed for possible reversal at
each reporting date.
When it is not possible to estimate the recoverable amount of an indivrdual assel, an estimate is made
of the recoverable amount of the cash4Jenetating unit to which the asset belongs. The wh-generating
unit is the smallest identifiable group of assets that indudes the asset and generates cash inflows that
are largely independent of the cash inllows from other assèts or groups of assets.
Page 15

Shopmobility Baltymena Limited
company Ilmited by guarantee
Notes to the financAI statements (continued)
Year ended 31 March 2024
Government grants
Government grants are recogfi￿ed at Ihe tsir value of me asset I￿1Ved or receivable. Grants are not
recognised until there ts reasonable assurance that the company will comply wth the conditions
attaching to them and the grants will be ￿e1ved.
Govemment grants are recognised using the accrual model and the perfom)ancè model.
Under the a￿rU81 model, government grants relats.ng to revenue are recognised on a systematic basis
over the penods in whth the company recognises the refated costs for which the grant is intended lo
compensate. Grants that are recewable as compensation for expenses or k)ssos already incurred or for
the pury)ose of giving immediate financial support to the entity with no future rdated costs are
recognised in income in tre period in wh￿h it becomes receivable.
Grants relating to assets are recognised in income on a systernatic basis over Ihe expected useful life
of the asset. Where part of a grant relab'ng to an asset is deferred. it ts recognised as deferred income
and not deducted from the canying amount of the asset.
Under the perfomance model, Whe￿ the grant ths not imK¥)se specifBd fu￿re perfomance-related
conditrons on the recipient, it is recognised in income when the grant proceeds are receivp3J or
receivable. Where the grant does impose specffied fjjture perfOrmanC￿el8ted conditions on the
reclpienL it recognised in income onty when the performance-rel8ted conditions have been met
Where grants received are prior trj satisfying the revenue reccgnitFon critefia. they are recognised as a
liabilty.
Flnancial instruments
A financial asset or 3 financial liabilty is recognised only when the company ljecomes a paty to the
contractual provisions of the instrument
Basic financial instruments are inrtiatty recognised at the transaction pri￿, unless the arrangernent
constitutes a financing transaction. where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrumenL
Debt instruments are subsequentty measured at amortised cost
Where investrnents in ncn-GonvertiLle preference shares and n0n-Puttab￿ orrjinary 8hares or
preferen￿ shares are publicty traded or their fair value can other%vise be measured reliabty, the
investment is subsequerrtly measured at fair value changes in fair value recognised in profit or loss.
Ail other such investments are subsequentty measured at cost less impairment
Other finanGkal instruments, including dertvatives, are initialty recognised at fair value, unless payment
for an assel is ijeferwed beyond ￿D￿nal busines5 lenns or financed at a rate of interest Ihar is not a
market ratè, in which case the asset ts measured at the pre*nt value of the future payments
discounted at a market rate of interest for a similar debt instrumenL
Other financial instruments are subsequently measured at fair value, wth any changes recognised in
profit or loss, with the exception of hedging instruments in a deSIgna￿ hedging relat50n5hip.
Financtal a55ets that are measured at (xjst or amortised cost are reviewed for obj'ective evidence of
impairment at the end of e¥h rerM)rtÈng date. If there is ob￿tive eviden￿ of impairmen( an
Impairrr￿1t loss is recognised in profft or loss immediately.
For all equity instruments regartsless of 5ynfficance, and other financlal assets that are individualty
swJnificart these are assessed individually ft)r impaiment Other financial assets or either assessed
individually or groLFFEd on the basis of similar c￿Jit nsk character7sti(s.
Any reversals of impairment are recognised in profft or loss immediately. to the extent that the reversal
does not result in a Garying amount of the financial aS￿t that exceeds what the r2rrying amount would
have been had the impaiment not pwh)usly been recognised.
Page 16

Shopmobility Ballymena Limited
Company Ilmited by guararrtee
Note5 to the financial ststements (continued)
Year ended 31 March 2024
Defined ¢ontributlon plans
Contrit)utton5 to defined contribution plans are recognised as an expense in the F)eriod in vthictt the
related servits ts provideJ. Prepaid contributions a￿ recogntsed as an asset to the 8Xtent that the
prepayment wll le8d to a reduction in future payments or a cash refund.
When contributions are not expected to be settted wholly within 12 months of the end of the reporting
date in which the em￿yeeS Ender the related serv1￿, the tk?bilrty is measured on a discounted
present value basis. The unwinding of the discount is recognised in finance costs in profrt or bss in the
period in which it arises.
UmSted by guarantee
The company is limited by guarant￿ and does not have a share captsi.
In the event of the company being wDund up the liabilty of each member is limited to £1.
Employeé numbers
The average number of persons employed by the company during the year amounted to 1 {2023." 1).
Losslprofft before taxatlon
Losslprofft before taxation is stated after chargingl(uediting):
2024
2023
DeP￿CIatiOn of tangible assets
2.452
3.269
Tangible assots
Short
Plant and
Fixtures,
leasehold machinery fittings and
property
equipment
Total
Cost
At 1 April 2023 and 31 March 2024
Depreciatton
At 1 April 2023
Charge for the year
At 31 March 2024
1,080
27.249
1.643
29.972
17.480
1.597
19,077
2,452
19,923
21,529
Carrylftg amount
At 31 March 2024
1,080
7,326
37
8,443
At 31 March 2023
1.080
9.769
46
10,895
Page 17

Shopmobilty BaltynMa Limited
Company Ilmlted ty guaramee
Notes to the financial statements (contlnued)
Year ended 31 March 2024
Creditoys: amounts falllng due within one year
2023
Social security and other taxes
Other creditors
7,848
2.522
4,468
2,381
10,370
6.849
Cfeditors: amounts Pdlling due after more than one year
2024
2023
Other creditors
2,872
10.
Contingent assets and Ilabllltles
There is a contingent liability in respect of grants receNed in that Shopmobilty Ballymena Limited is
required to 8bide by the conditions specif￿1 in the offer of the grant by the gr8ntor.
11.
Controning party
The controlling party is the direLtor&
11 Comment on Department for Infrastructure funding
The grant provided by the Department for 1nfr8structsj￿. through the TransKK)rt Prngramm8 for
People with Disabilities ITPPD) has been used for the purposes intended and in accordan
th the terms and condib.ons of the granL
Page 18