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 Su￿ClaSses. 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
be￿een 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