Company reglstratlon number: N1037393 Charity règi8iiatlon numbèr: NIC104524 Shopmobility Ballymena Limited Company Ilmlléd Dy. ouarafitaé Unaudlted flnanclal statomonts 31 March 2025
Shopmoblllty Ballymena Llmlted company limitéd by ouaraniaé Contants P)ge Dlr8Ctors and othar Informatlon Trustees, annual report (incorporating the directorfs report) Independent examinerfs report ststement of Income and retalned earnlngs Statement of financial posrtion 9-11 Noles to thè financlal 8tatem&nts 12-18
Shopmoblllty Ballymena Llmlted company Iimii•d by guarantao Dlroctor5 and othor Informatlon Chalmian Maritia Jeynes Dlrector• Sue Elliott Maritia J8yn88 Julie Ann Faith (Appointed 18 Dec8mber 2024) Company numbor N1037393 Reglstered offlce Unlt 2 Tower Centre Wellington Street B8llymena BT43 6AH Buslness addr•8• Unit 2 Towar Centre Wellington Street BaSiyméha BT43 6AH Accountsnt• P8rk McKIIIop and Company 51 Sprlngwell Street Ballymena Co Antrim BT43 6AT Bankerj Flrst Tru8t Bank 78 wéiiingion sirè81 Ballymena BT43 6AF Page 1
Shopmoblllty Ballymena Llmlted company Iimiiad by guarant Dlrnctors r•port Yéar ended 31 March 2025 The trustees, vtho are also the directors for the purpose of company law, present their report and the unaudited financial 8t8temenls of the charity for the year ended 31 March 2025. Refernn¢e and admlnlstratlve dotall8 Rogl8t•rod ¢haAty nam• Shopmoblllty aallnena Llmlted Charlty r•gl8tratlon number NIC104524 Company roglstratlon number N1037393 Prlnclpal offlc• and rng18ler8d Unit 2 offlc• Tower Cent Welllngton Street Baiiymèna BT43 6AH Tru8teo• The trustees vtho served the company durlng the year were as folbws: Sue Elllott Marltla J8ynes Julle Ann Faith (Appoint•d 18 Dac•mb•r 2024} Accountant• Park McKillop and Company cnanéréd Atteouniahia 51 Springwell Street Ballymena Co Antrim BT43 6AT Structurn, gov•rnanc• and manag•m•nt Th8 organlsatlon Is run Dy a commltt88. Tnar8 Is currèntly Dnè èmployeè within ihe organisaiion Who18 responsibla for the daily administration of the charity. Volunteers provide support in the various branches. The company is limited by guaranteg and does not have a share capital. Oblactlve• and actlvltles The objective of the organisation and its main activity is the provision of mobility equipment, moloris8d scoolers and manual Yiheelchairs to people with limited mobility to access services and shops in Ballymena. Stat9mgnt of Gompllance In setting our objectives and planning our activities for the year th9 trustees have given car8ful consideration to thè Charfty Commlsglon for Northérn Irèland'g guldancé on publlc beneflt to ensurè that tho actlvltles havo helped lo achleve the charity's purposes and provide a benefit to the beneficiaries. Page 2
Shopmoblllty Ballymena Llmited company limitéd by guarantoé Dlr•Gtorn rnport (contlnued) Year ended 31 March 2025 Achlevoment8 and porfornianc8 Th8 organlsatlon has been able to secura sufflci8nt funding to onabla Its 8x15tènce Into the foraseeabls futurè, whilst being able to provlde the public with a safe, frlendly and efflclent servlce wlthln expected budgelary constraints. Flhaficlal rèvléw Having obtained funding from various sources, together with public and private donation8, the organisation h88 been able to m8lntain aufficient cash flow to continue operations uninterrupted. Fund accounllng and r•8erv•$ poll¢y The truste6s aim to maintain free reserves In funds al a level which equates lo approximately three rnonlhs of charitable expenditure. Tho trustees consider Ihal this level will provide 8ufficient fund810 respond to application8 for gr8nt6 8nd ensure th818UPPOrt and governance 006t8 are Govered. The fund8 retained at 31 March 2025 were £18,971 against an annual spend of £101,902. Unreslricled funds are available for use at the discretion of the trustees lo further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project5 or commitments. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the lerms of an appeal, and f811 into one of IMO sub•clas8e8: restricted income fund3 or endowrnent funds. Comment on Department for Infrastructuro fundlng The grant provided by the Department for Infrastructure. through tli6 Transport Programme for People with DlsabllltléÈ {TPPDI has bean Usèd Sola1 for ihe #urpoaég Inténdéd and In aucordaneo Wllh 1110 i&fMS alld condltions of the grant. Small company pmvl8lon• Thls report has b88n prep8red In accordance wlth the provlslons appllcable to companles entlllod to the small companies &xemptton. Thls report was approved by the board ol dlrectors on 19 August 2025 and slgned on behalf of the board by: Su8 Elliott Trusteè Page 3
Shopmobillty Ballymona Llmited company limitéd by ouarant•è Independent examlner'8 r•port to the charlty trustoes of Shopmoblllty Ballymena Llmlted I report on the accounts of the company for the year ended 31 March 2025, whlch are set out on pages 6 to 18. Rèspoctiva responsibiliti08 of charity trustees and examinor As the charitls trustees {and also the directors of the company for Ihe purposes of company law) you are responsible for the preparallon of the accounts In accordance wtth the Companies Acl 2006. The trustees consider that an audit is nol required for this year under section 65121 of the Charities Act (Northern Ireland) 2008 (the Charilies Act) and that an independent examination Is needed. Having 88tlsfled my8elf Ihal the ch8rlty 18 not Sublect to audit under comp8ny law. and 18 eligible for independent examination, it is my responsibllity to.. examine the accounts under section 65 of the Charities Act fcAlow the procedures lald down In the general Dlrectlons glven by the Charlty Commission for Northern Ireland und8r section 65(9llbl of the Charltles Act slate whelher particular matters have come to my 8ttention Basls of Independent examlner's report I havè examinèd your charity aooountg ae requlred under 8eation 65 of the Cheritieg Act and my 8X8mSnalion wa5 C8rri6d out in accordance wilh the general Dirgction5 given by the Charlty Commlssion for Northem Ireland under secllon 65{9){b) of the Charltl8s Act. The examlnallon Included a revlew of the accounllng records kept by the charlly and a comparison of the accounts presantéd wlth thos8 records. It al80 included consideration of any unusual items or disclosur8s in the accounts, and s86king explanations from as charlty trustees concemlng any such matters. My role is to stat8 whether any mateT181 matters have come lo my attentlon glvlng me Cause to believe.. 1. That 8ccountlng records were not kept In accordance wlth section 386 of the Companies Act 2006 2. That the accounts do not accord wlth those accountlng records 3. That Ihe accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and wilh the methods and pnnciples of the Charities St8lemenl of Rècommend8d Practice applicable lo Gharities preparing their accounts in accordanGe wlih the Flnancial Reporting Standard appllcable in the UK and Republlc of Ireland 4. That the is further information needed for a proper und8rstandlng of the accounts to be reached Page 4
Shopmoblllty Ballymena Llmlted company Iimiiod by ouaranioè Independent oxamlner's statement I have completed my examination and have no concerns in resped of the matter8 (1)10 (4) listed above and, in connection with following the Directions of the Charity Commission for North8rn Ireland, I have found no matters that requlre drawlng to your attention. Una McKillop FCA Chartered Accountantg Ireland 19 August 2025 Park M¢Killop and Company 51 SpringvMII Stre•l Ballymena Co Antrim BT43 6AT Page S
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Shopmoblllty Ballymena Llmlted company 11mlt by guaiantèè Not•5 to the flnanclal statomonts Icontlnued) Year endod 31 March 2025 Ganeral Infomiatlon The company is a private company limited by guarantee, r8gist8r6d in Northem Ireland. The address of the registered office is Shopmobility Ballymena Limited, Unit 2, Tower Centre, Wellington Street, Bellymena. BT43 6AH. statemont of compllance These financial statements have been prepared in compliance wlth the provisions of FRS 102, The Financial Reportlng Standard applicable in the UK and Republic of Ireland,, the Statement of Recommended Practice applicable to Charities preparing their accounts in ac¢ordanc8 Wlth the Flnenclel Reportlng Standerd 8ppIIc8ble In tha UK and Republlc of Ire18nd (FRS 102) (Cherltl88 SORP {FRS 102)) and the Charities Act (Northern Ireland) 2008. The charity mgots the definltion of a publlc baneflt entity under FRS 102. These flnancial 51alemenls have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable In the UK and Republlc of Ireland,. G•untlng p•llGI•s Bas18 of preparatlon The flnanclal stalamenis have E)éen preparea on the n13toricai cost tsasss, as modifiéd by the r8vaiuation of certain financial assets and liabilities and investment properties measured at fair valu6 through profit or105S. The financial slatements are prepar8d In sterling, whlch Is the funGlional currency ol Ihe entity. Golng conrn There are no material uncertaintle3 about the charityJ ability to continue. Judgem8nt8 and koy sources of 08tlmatlon uncertalnty The preparallon of the financial statements requires management to make ludgements, eslimates and asyumptlons that affect the amDunts reported. Th8s8 8stlmate8 and ludgemants arè contlnuaffy reviewed and a based on experience and other factors, Including expeclatlons of futur8 ev8nls that are beli8ved to be reasonable under the circumstances. Fund accountlng and rèsorves pollcy The Irustaas alm to malntaln free reserves in funds al a level whlch equates to approximately three months of charltable expendlture. The trustees conslder that this level will provlde sufflclent funds to respond lo applications for grants and ensure that support and governance costs are covered. The funds retain8d at 31 March 2025 were £18,971 against an annual Spend of £101.902. Unrestricted funds are available for use at the discretion of the trustees to further any of the charitys purposes. De8ign8ted fund8 ar8 unrestricted funds earm8rk8d by the tru6tee8 for particular future projects or commitments. Restricted funds are subjected to restrictions on thelr expenditure declared by the donor or through the terms of an appeal, and fall Into on6 of two suEFclasses'. restrlcted income funds or 8ndowm8nt funds. Page 13
Shopmoblllty Ballymena Llmlted company limited by guarant Not to the flnanclal statements (contlnued) Year ended 31 March 2025 Turnover I Iricoming ragourcég arè Inciudad lfl thé Staiémèni Of fir)afitiai aetlvlti88 whén èniiuèmènt na8 pa88èa to the charity; It Is probable that the economic benefits assoclated with th& transaction will flow to the charity and the amount can be reliably measured. Th& following specific policies are applied to particular categories of income.. - Incom8 from donations Dr grants15 r8coynised whan there is 8vld8nc8 of 8nlltl8m8nt tD the glft, rerpipt is probable and its amount Gan be measur8d rellably. l•ga¢y inoomg is rgGggni$8d wh•n recoipt is probabl8 and gntitlgmont IB 4stabli$h8d. income from donated goojs is measured at fair value of the goods unless this is impractical to measure reliably. in which case the v81ue is derived from the cost to the donor or the estimated resale value. Oonated facilities and services ar8 recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contributlon of general volunteers. Income from contraGts for the supply of sarvices is recognised with the delivery of the conlracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed if unspent, in which cas8 It may b8 regarded as restricted. R•8ourco8 expended Expenditure is recognised on an acciuals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classrfied under headings of Ihe ststernent of financial activites to which it relates. expenditure on raising funds includes the cA)Sts of all fundraising activities, events. non-charitable trading aGtiviles, and th8 sale of donated goods. expenditure on charitable activities indud8s all costs incurred by a Charity in undertaking aclivites that further its charitable aims for the benefit of the beneficiaries, Including those support costs and costs relating to the govemance of the charity apportioned to charitable activities. olhBr expendlture Includes all expendllure thatls nBlth8r related to ralglng funds fur the charty nor part of its expenditure on charitable activities. All costs are alk)cated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs are apportioned behveen the activite8 they contribute to on 8 reasonable, jugtifiable end con818tent be818. Taxatlon Thè taxatlon expense roprè58nts the aggrègata amount of current and dèfèrrèd tax recognlsed In the reporting period. Tax is recognised in the statement of comprehenslve incorne, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, lax is recognised in other comprehensive income or directly in capital and reserves, respeclively. Current tax is rBcognised on taxable profit ft)r the current and past periods. Current tax is measured at the amounts of tax expected lo pay or recover uslng the tax ra18s and laws that have been 8nacted or substsntively enacted at the reporting date. Deferred tax Is recognis8d in respect of all timing dlfference5 at the reporting date. Unrelieved tax losses and other deferred tsx ass8ts aro recognised 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 measur8d using th6 tax rates and laws that have been 8nacled or substantively enacted by the reporting date that af8 eXP8Cted to apply to the reversal of the timing difference. Page 14
Shopmoblllty Ballymèna Llmlted company limitéd by guarantéé Notos to tho flnan¢lal statom•nts (contlnued) Year ended 31 March 2025 Tanglblo a88et8 Tangiblo assets ar8 Inlllalty r8cDrdaO at cost, and are subsequently stated at CDSt1oss any aceumuiaied d8pr8ctatlon and Impalment Ioss88. Any tangSble ass8ts carrled at revalued amounts are recorded at th8 falr value at the dale of revaluatlon less any subs6quent accumulated depreciation and subsequent accumulated impairmenl losses. An Increase in the caryng amount of an assBt as a result of a revaluation, is recounised in other comprehensive income and accumulated In Capital and reserves. 8xcept to the extent It reverses 8 revaluation dacrease of the same asset prevlously recognis&d In profit or loss. A decrease in the Carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognis8d revaluation increase accumulated in ¢8Pital and reserves in resp&ct of that asset. Where a revaluation decr6ase 8xc&eds the accumulated revaluation gains accumulated In capltal and reserve5 In respect of that asset, th8 excess shall be recognised In profll or Ios8. Depre¢latlon Depreclauon 15 calculated so to wrlto Dff th8 c05t or valuation ol an asset, less It5 reSlduai vaiuo. over the useful economic Ilfe ol that asset as follows.. Plant and machin8ry Flttings fixtures and equipment 250 20010 reducing balance reducing balance If there Is an Indlcatlon that there has b88n a slgnlflcant change In depreclation rate, useful lrfe or re31du81 value of ianglble assets. the deprec18tlon13 revlsed prospectively to reflect the new e8tlmate3. Impalnn•nt A review for indlcators of impairment is carried oul at each roporting dat8, wilh the recoverable amount b?Ing esllmaled where such Indlcators exist. Where the carryt'ng value exceed3 the recoverable amount, the asset is impaired accordingly. Pnor Impairmenl8 are also revrewed for possible reversal al each raportino date. When it 15 not possible to estimate the recoverable amount of an individual asset, an estimate is made of Ihe recoverable amount of the CaSh8n8rat1ng unlt to which the ass81 belongs. The cash-gen8ratlng unil Ss the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assèt$. Page 15
Shopmoblllty Ballymena Llmlted company limit by guaranièè Notos to tho financlal 8tatoment8 (contlnued) Year onded 31 March 2025 Govornmont grants Govemment grants arè r8cognigéd ai the fair value 01 th8 agggt r8cdvétJ or rac8ivaue. Grat)ts aré noi recognis8d until there is reasonable assurance Ihat the company will Comply wlth the condlllons attaching lo them and the grants will be received. Govemmenl grgnts arv recognised usin9 the accru81 model and the performance model. undèr thé aectual itiodèl, govèlnrrterlt gtarlls lélalihg to tèv8iluè atè tètO4lliséd Oh a ay8téMatiC basia over lh8 periods in which the company recognises the relaled costs for which th8 grant is Intended to compensat•, Grants that ar8 re¢eivable as Gompon$ation for gxpen$•s or lossas alrgady incurred or for the purpose of giving immediate financial support to the entity with no future related costs are r8cognised In income in the p8riod in which It becomes receivable. Grants relating to assets are recognlsed in incorne on a systematic basls over the expected useful life of the asset. Where part of a grant ralating to an asset is dgferred, it is recognised as deferred incom8 and not deducted from the carrying amount of the asset. Under the P8rformance mod81, where the grant do8$ not impose specified future p8rfomiancerfel8led condltlong on the reciplenl, It Is recognlsed In income when the grant proceeds are received or receivable. Whera the grant does impose specified future performance-related conditions on the recipient, it Is re¢ognised in income only when the performance-relaled conditions have been met. Where grants received are prlDr to satssfwng the rev8nue recognltion cnteria, they are recognised as a Ilèbility. Flnanclal In8truments A flnanclal as58t or a flnanclBI Iiablllty15 fecDgnlg8d only Whan ine company b8cDm85 a party to the conlraclual provisions of the instrument. Basic financial inslrumenls are initially recognised at the transaction prlce, unless the arrangement con6titut86 8 flnanclng transactlon, whére it 16 recogn169d at the pr868nt value of the future payments dl8counted at a market r8te of intere8t for B simi18r debt instrument. Debt Instruments are subsequently measured al amortlsed cost. Where inve8tmen18 in non-oonvertible preferenoe sh8reB 8nd non*utteble ordinary 8h8re6 or preference shares are publicly traded or their falr value can otherwise be measur8d r81iably, the Inv8stm8nl Is subseqLbently measured at falr value wlth changes In falr value recognlsed In profit or1088. All othér such inveslments are subsequently measured at cost less impairment. Other financial instruments, induding derivatives, ar& initially rocognised al foir valuo, unl•$s paymgnt for an asset is def8rrod beyond normal business terms or financed at a rate of int8resl that is not a market rate, In whlch case the asset Is measured at the present value of the future PayTnonts dlscounted at a market r8te of Inlerest for a similar debt Inslrument. Other financial instruments are subsequenuy measured at fair valu8. with any changes racognised in profit or loss, wlth th8 exception of hedging instruments in a designated hedglng relationship. Flnancial assets that are measured at cost or amortised cosl are reviewed for objective evidence of impairment at the end of each reporting date. It there is objective evidence of impairment, an impairment loss is recognlsed In profit or loss Immedlelely. For all Bqulty Instruments regardl855 uf 51gnlflcance. and Other flnanclal a55ets that ar8 Indlvldually slgnlficant, these are assessed indivldually for Impalrment. other financlal assets or elther assessed individually or grouped on the basis of similar credit fisk characleristics. Any rever$8ls of impairment are recognised in profit or loss immediaiely, to thè extent that Ihe reversal does not rasull in a carying amount of the financial asset that exceed3 what th8 carrying amount would have been had the Impalrmenl not prevlously been r8cognlsed. Page 16
Shopmoblllty Ballymena Llmlted comparty Iimftod by guarant Not•8 to the flnanclal statoments {contlnu8d) Year ended 31 March 2025 Defln ¢ontrlbutlon plans Contflbutlons lo defllled e0ntrftsuon plans are recDgnls8d as an expen5B In th8 pertod In whlch tha related servlce Is provided. Prepaid contributions 8re r8cogn1$8d as an asset to the extent th8t the prepayment will lead to a reduction in future payments or a cash refund. Wheft contflbut40ns are not. expected to be settled wholly within 12 monthg of the end of. the reporting d8te in which the employee8 render the related service, the liability 18 measured on a discounted pr8sent value basis. The unwlnding of the discount ts recognis8d in finance costs in profit or loss In the period in which It arlses. Llmlted by guarantse The company is limited by guarant8e and does not have a share capltsl. In the evenl of the company being wound up th8 liability of each member is limited to £1. Employ9• numborn Tha averag8 number of persons employed by the oompany durlng the year amounted to1 (2024,. 11. Loss b•for• taxatlon Loss befofe taxation Is stated after chargingl{crediting): 2025 2024 Depreciation of tangible assets 3,431 2.452 Tanglble as$ot$ Short Igasohold property Plant and Fixtures. machin•ry fittings and equlpment Total. Cost At 1 April 2024 Additions 1,080 27,249 6.365 1,843 29,972 6,365 At 31 March 2025 1.080 33,614 1.643 36,337 Dopreclatlon Al 1 April 2024 Charge for the year 19,923 3.424 1,606 21,529 3.431 At 31 March 2025 23,347 1,813 24,960 Carrylng amount At 31 March 2025 1,080 10,287 30 11,377 At 31 March 2024 1,080 7.326 37 8,443 Pago 17
Shopmoblllty Ballymena Llmlted company Iimitod by ouarantoo Not08 to the flnanclal statemonts Icontlnued) Year ended 31 March 2025 Creditors: amounts falllng due withln ono year 2025 2024 Social security and other tsxes Other creditors 6,293 3,220 7,848 2,522 9,513 10,370 Contlngent 8880ts and Ilabllltlo8 There is a conlingent liability in respect of grants received in that Shopmobllity Baljymena Lirniled 18 required to abide by the conditions sp8cifi8d in th8 offer of the grant by th8 grantor. 10. Controlllng party The controlling party is the directors. 11. Comment on Department for Infrn8tructure fundlng The grant provlded by the Department for Infrastructure, through the Transport Programme for P8op18 With Disabilities ITPPD) ha8 b88n used 801ely for th& purposes intended and in accordance with the terms and conditions of Ihe grant. Pago 18