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 aall￿nena 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

Jt (N
o)0
In ¢3)
In In In

• ¢J v

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 con￿rn
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 CaSh￿8n8rat1ng 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 e0ntrftsu￿on 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