COMPANY REGISTRATION NUMBER: N1637998 CHARITY REGISTRATION NUMBER: 105393 Shopmobility Enniskillen Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 CRUDDEN DOLAN LIMITED Chartered accountants 23-25 Darling Street Enniskillen Co. Fermanagh Northern Ireland BT74 7DP
Shopmobility Enniskillen Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements
Shopmobility Enniskillen Company Limited by Guarantse Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Relerence and administratlve detalls Registered charlty nam Shopmobility Enniskillen Charlty reglstratlon numbor 105393 Company reglstration number N1637998 Prffincipal office and regSstered Translinklulsterbus office Wellington Road Enniskillen Co. Fermanagh BT74 7EF Northern Ireland The trustees Ms M McLaughlin (Chair) Ms E Drumm (Treasurer) Ms L Millar (Secretary) Ms L Donaghy Mr A McLean Ms E Mccord Ms M O'Donnell Cllr V Warrington Cllr D Browne Independent examlner Crudden Dolan Ltd 23-25 Darling Street Enniskillen Co. Fermanagh Northern Ireland BT74 7DP Structure? governance and management The organisation is run by committee. There are three employees within the organisation who are responsible for the daily administration of the charity. Oblectives and activitles The objective of the organisation and its main activity is the provision of mobility equipment, motorised scooters and manual wheelchairs to people with limited mobility to access services and shops in Enniskillen.
Shopmobility Enniskillen Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Achievements and perforniance The organisation has been able to secure sufficient funding to enable its existence into the ft)reseeable future, whi15t being able to provide the public with a safe, friendly and efficient service within expected budgetary constraints. Financial review Having obtained funding from vsrious sources, together with public and private donations, the organisab'on has been able to maintain sufficient cash flow to continue operations uninterrupted. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. Department for Infrastructure funding The grant provided by the Department for Infrastructure, through the Transport Programme for People with Disabilities (TPPDI has been used solely for the purposes intended and in accordance with the terms and conditions of the grant. The trustees, annual report was approved on 22 October 2025 and signed on behalf of the board of trustees by.. Ms M McLaughlin (Chair) Director Ms E Drumm {Treasurer) Director
Shopmobility Enniskillen Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Shopmobility Enniskillen Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Shopmobility Enniskillen ('the charity,) for the year ended 31 March 2025. Responslbilities and basls of report As the trustees of the company (and also its directors for the purposes of company law> you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the account5 of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 6519){b) of the 2008 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examinats'on giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act" or the financial statements do not accord with those records-, or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Crudden Dolan Ltd Independent Examiner 23-25 Darling Street Enniskillen Co. Fermanagh Northern Ireland BT74 7DP
Shopmobility Enniskillen Company Limited by Guarantee Statement of Financial Activities (inGluding income and expenditure account) Year ended 31 March 2025 2025 Department Restricted for funds Infrastructure Total funds Total funds 2024 Unrestricted funds Note Income and Department for Infrastructures Donations and legacies 2,025 Other income 3,000 16,314 29,698 34,723 16,314 44,033 16,314 Total income 2,025 19,314 29,689 51,037 60,347 Expenditure Expenditure on raising funds-. Costs of raising donations and legacies Expenditure on charitable activities 549 30,329 29,698 60,576 62,207 1,234 1,234 61,810 1,213 Total expenditure 549 31,563 29,698 63,420 Net (expendlture)lincome and net movement in funds 1,476 {12,249) {10,773) (3,073) Reconciliation of funds Totsl funds brought forward Total funds carried forward 4,016 (1,573) {1'3,822) 2,443 (8,330) 5,516 2,443 5,492 The statement of financial activities Includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Thè notes on pages 6 to 15 fomi part of these financlal ststements.
Shopmobility Enniskillen Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Nots Fixed assets Tangible fixed assets 14 1,313 1,862 Current assets Debtors Cash at bank and in hand 15 1,190 2,503 11,313 13,175 Creditors: amounts falllng due wlthln one year Net current assets 16 10,833 10,732 (9,643) (8,330) (8,330) 581 Total assets less current Ilabilities 2,443 Net assets 2,443 Funds of the charity Restricted funds Unrestricted funds (13,822) 5,492 (1,573) 4.016 2,443 Total charlty funds 19 (8,330) For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 felating to small Gompanies. Directors, responsibilities.. The members have not required the company to obtain an audit of its financial ststements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the Preparation of financial statements. 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 22 October 2025, and are signed on behalf of the board by.. JwO0 tJ8fffl Jnjffl Ms M McLaughlin (Chair) Director Ms E Drumm (Treasurer) Director The notes on pages 6 to 15 form part of these financlal ststements.
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Flnancial Statsments Year ended 31 March 2025 General Information The charity is a public benefit 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 s Translinklulsterbus, Wellington Road, Enniskillen, Co. Fermanagh, BT74 7EF, Northern Ireland. Statement of compliance 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 Republic of Ireland (FRS 102) (Charities SORP (FRS 102)} and the Companies Act 2006. Accounting policies Basis of preparation 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 through income or expenditure. The financial statements are prepared in sterling. which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been tsken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estimation uncertainty 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.
Shopmobility Enniskillen Company Llmited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accounting policies (continued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two SuClaSses. restricted income funds or Department for Infrastructure funds. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it 15 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 applied 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 entitlement is established. income from donated goods is measured at the fair value of the goods unless this is 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 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 services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Shopmobility Enniskillen Company Limited by Guarantse Notes to the Financial Statements (continuedj Year ended 31 March 2025 Accounting policies (continued) Resourcos 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 statement of financial activities to which it relates.. expenditure on raising funds includes the Costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activitie5. 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 beeen the activilies they contribute to on a reasonable. justifiable and consistent basis. Tanglble assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation les5 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, unles5 it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. 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 statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as follows.. Plant and machinery 20Vo Straight line Impalrmont of fixed assets A review for indicators of impairment is carried out at each 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.
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Financial Statements {contlnued) Year ended 31 March 2025 Accounting policies fcontinued) Impairnient of fixed assets {contlnuedJ For the purposes of impairment testing, when it is not possible to estimate the 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 the 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 goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-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. Government grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charty will comply with the conditions attaching to them and the grants will be received. Vvhere the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a Financial Instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. 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. ere investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measLired at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially 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.
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Financial Statements {¢ontlnued) Year ended 31 March 2025 Accounting policies (contlnued) Financlal Instruments (contlnued) 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 objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Limited by guarantee In the event of a winding up the liability of the Members is limited to £1.00. Donatlons and legacles Department for Restricted Infrastructure Total Funds Funds Funds 2025 Unrestricted Funds Donations Donations hire 12 2.013 12 2,013 Grants Department for Infrastructure Released from deferred income Halifax Foundation grants Community Fund (Lotto) Black Santa Leatherse15ers Foundation Shopmobility Nl 29.698 29,698 3,000 3.000 Sponsorship Easy fundraising 2,025 3,000 29,698 34,723 10
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Donatlons and legacles (contlnued) Department Unrestricted Funds Restricted Infrastructure Total Funds Funds Funds 2024 Donations Donations hire 483 1,550 483 1,550 Grants Department for Infrastructure Released from deferred income Halifax Foundation grants Community Fund (Lotto) Black Santa Leathersellers Foundation Government grant income 28,500 28,500 5,000 2,000 1,500 5.000 5,000 2,000 1,500 5,000 Sponsorshlp Easy fundraising 2,033 13,500 28,500 44,033 Other income Restricted Total Funds Funds 2025 Restricted Total Funds Funds 2024 Translink in-kind receipts 16,314 16,314 16,314 16,314 16,314 16,314 16,314 16,314 Costs of ralsing donations and legacies Department for Restricted Infrastructure Total Funds Funds Funds 2025 Unrestricted Funds Wages & salaries Workplace pension & auto-enrolment costs Insurance Travel & subsistence expenses Telephone & internet Printing, postage & stationery Depreciation of assets Subscriptions Information technology costs Staff uniforms 8,735 1,815 29,698 38,433 1,815 1.480 1,480 436 436 549 549 122 405 193 122 405 193 11
Unrestricted Funds Restricted Department Total Funds Funds for 2025 Infrastructure Funds Other sundry costs Signage, public relations & catering Translink in-kind payments Marketing, advertising & promotions Repairs and maintenance Mobility equipment maintenance Bank charges & fees 145 55 16,314 214 145 55 16,314 214 415 415 549 30,329 29,698 60,576 Year ended 31st March 2024 Department for Restricted Infrastructure Total Funds Funds Funds 2024 Unrestricted Funds Wages & salaries Workplace pension & auto-enrolment costs Insurance Travel & subsistence expenses Telephone & internet Printing, postage & stationery Depreciation of assets Subscriptions Information technology Gosts Staff uniforms Other sundry costs Signage, public relations & catering Translink in-kind payments Marketing, advertising & promotions Repairs & maintenance Mobility equipment maintenance Bank charges & fees 12.447 624 28,500 40,947 624 1,437 1,437 545 545 549 549 95 581 85 114 95 581 85 114 16,314 219 191 489 16,314 219 191 489 549 33,158 28,500 62,207 Expenditure on charitable activities by fund type Restricted Total Funds Funds 2025 Restricted Total Funds Funds 2024 Support costs 1,234 1,234 1,213 1.213 11
Shopmobility Enniskillen Company Limited by Guarantee Notss to the Financial Statements (contlnu Year ended 31 March 2025 Expenditure on charltable activltles by activity type Total funds 2025 Total fvnd 2024 Support costs Governance costs 1,234 1,234 1,213 IO. Nel (expenditure)lincome Net (expenditure)lincome is stated after chargingl(crediting)'. 2025 2024 Depreciation of tangible fixed assets Fees payable for the audit of the financial statements 549 700 549 700 11. Independent examlnatlon fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial statements other financial services 700 500 700 500 1,200 1,200 12. Staff costs The total staff Costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Other employee benefits 35,062 919 40,947 624 35,981 41,571 The average head count of employees during the year was 3 (2024.. 3). No employee received employee benefits of more than £60,000 during the year (2024: Nil). 13. Trustee remuneratlon and expenses no remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 13
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 14. Tangible fixed assets Plant and machinery Cost At 1 April 2024 Additions 15.808 Cost At 315t March 2025 D•preciation At l April 2024 Charge for the year At 31 March 2025 15,808 13,946 549 14,495 Carrying amount Al 31 March 2025 1,313 At 31 March 2024 1,862 15. Debtors 2025 2024 Prepayments and accrued income 16. Credltors: amounts falling due within one year 2025 2024 Accruals and deferred income Social security and other taxes 9,805 1,028 9,762 971 10,833 10,733 17. Deferred Income 2025 2024 Amount released to income Amount deferred in year At 31 March 2025 7,125 7,125 7,125 7,125 14
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 18. Government grants The amounts recognised in the financial statements for government grants are as follows.. 2025 2024 Recognised in creditors,. Deferred government grants due within one year Recognised in income from donations and legacies.. Government grants income 7,125 7,125 19. Analysls of charitable funds Unrestrlcted funds At 1 April 2024 At Income Expenditure 31 Mar 2025 General funds 4,016 2,025 (5491 5,492 At 1 April 2023 At Income Expenditure 31 Mar 2024 General funds 2,532 2,033 {549) 4,016 Restricted funds At 1 April 2024 At Income Expenditure 31 Mar 2025 Restricted Fund (1,573) 49,012 {61.261) (13,822) At 1 April 2023 At Income Expenditure 31 Mar 2024 Restricted Fund 2,984 29,814 {34,371) (1,573) 15
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Financial Statements (continue Year ended 31 March 2025 19. Analysis of charitable funds (ci>ntlnued) Department for Infrastructure funds At 1 April 2024 At Income Expenditure 31 Mar 2025 Department for Infrastructure Fund 29,698 (29,698) At 1 Apri5 2023 At Income Expenditure 31 Mar 2024 Department for Infrastructure Fund 28,500 (28,500) 20. Comment on Department for Infrastructure funding The grant provided by the Department for Infrastructure, through the Transport Programme for People with Disabilities ITPPD} has been used solely for the purposes intended and in accordance with the terms and conditions of the grant. 21. Comment on Charity Reserves The Trustees designated Special Reserve of funds ring-fenced within the monies held in the No.2 Bank Account (£2,000 at 31si March 2024) were utilised during the year to 3151 March 2025 to facilitate a positive balance within the No.1 Bank Account, from which charitable expenditure is paid. The Trustees intend to rebuild the ring-fenced reserve at the earliest opportunity as funding allows. 16