Shopmobility Enniskillen Company Limlted by Guarantee Statement of Flnancial Posltlon 31 March 2026 2026 2025 Flxod assets Tangible fixed assets 14 1,123 1.313 Current assets Debtors Cash at bank ar in hand 15 2,875 11,181 1.190 14,056 1.190 Creditors: amounts falling due Tlthln one year Not current assets 16 14.289 10.833 (2341 889 19.643) 18,330) {8,3301 Total assets less current Ilabllftles Net as¥•ts 889 Funds of the charlty Restrthd funds Unrestricted fund$ (12,540) 13.429 113.8221 5.492 Total charlty funds 19 (8.3301 For the year ending 31 Marth 2026 the charity Wds entitled to exernption from audit under s8ckn 477 of the Companies Act 2( relattr 10 sm1 companies. Directors. re5pJnsibilities: The members have required the o)mpany to obtsin an audit of its financial statements for the year in question ) 8rdance with secth)n 476. The d¥ectors ¥knowtedge their respolIlI$ for comptying with th8 requirements of the Act with respect to accounting records arKI the preparation of financial statements. These financial stslements have been prepar&J in accordan( with Ihe provisions applicable to Compan subkci to the small o)mpaThes' reglme. These financial statements were approved by the tK>ard of tnle8$ and aulh(Klsed for issue on 29 June 2026. and are signed on behalf of the board by: LL Ms M McLaugNin (Chair) Director Ms E Drumm re8SU Th• notss Orb p•ges 6 to 15 fomi of these fimncial slat•m•nts.
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Flnanclal Statements Year ended 31 March 2026 General Infomwtlon The charity is a publ benefft entity aThl a private company limited by guarantee, registered in Northem Ireland and a registered charity in Northem IreLqnd. The address of the registered oifKe is TranslinkJUl$tgrbus, Wellington Road. EnnlSkn. Co. Fem)anagh. 8T74 7EF. Northem Ireland. statement of cofflpllance These fina131 stalernents have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in tha UK arKI the Republ of Irekqnd., the Stalem8nt of RecommerKled PraclKe appIThb to charities preparing Iheir accounts in accordance with the Financial Reporting Standard appIThb in the UK and Republ of Ireland (FRS 102) (Charit SORP (FRS 1021) and the Companies Acl 21)06. Accountlng policies Ba¥is of proparatlon The finanual $tstements have been prepared on the hi5torKal cost basis, as modified by the revaluation of certain financial assets and liabilities arKI inveslmgnl prcoerties m8asured at fair value through income or expenditure. The financial staternts are prepwed in sterfirw. whkh is the fwctrjnal cuffency of the enttty. Golng COnC•fn Tre are no material uncrtainties abwt Ihe ¢harit5 abilty to o)ntinue. Dli¢kJ$ur• ex•Mn6 The enlty 5ati5fi8s the criteria of be a qualifyiry enbty as defined in FRS 102. As such, advantage has been taken of tr£ IloWIng di%dosuTe exempt)ns available urKler paragraph 1.12ofFRS 102- (81 No cash llow ststement has been presented for the company. (bl Disclosures in respect of fmneial instruments have not been pr8s8nted. Judgements and key sources of estlmallon unc•rtainty The preparation of the financrdl statéments requires management lo make IgeMents, estimates and assumplh)ns that affect the amounts retyrted. These estimates and judgements are continualty reviewed and are based on experience and other factors, inclLhJing expectations of fvture events that are believed to be reasonabl8 under urcumslances.
Shopmobility Enniskillen Company Limited by Guarantse Notes to the Financlal Statements le1*d) Year ended 31 March 2026 Accountlng pollchs Fund aOuntIng Unrestricted funds ar8 available for use at the discrelion of Ihe trustees to fvrther any of the charitys purposes. Designated fvnds are unrestrtcted funds earnrked by the trte8S for partKular future project or commitment. Restricted fvrKls are subjected to restriclions on their expenditure declared by the donor or through the tenns of an appeal and fall into one of Iwo sub-dasses: reStsled income funds or Department for Infra8lnthre funds. Incomlng resources Al incoming resources are induded in the statement of financkql actbvitses when entitlement has passed lo the charity. it is probabk that ecork)mic beneftts assock9ted with the transaction will flow to the chartty and the affwjunt can be reliably measured. The following specific policies are applied lo partthlar catewries of irwme: o)me from dOnath or grants is reo)gnised when Ihere is evidence of entitment to the gfft. receipt Is probabk and its amount can be measured refiabty. cy wi¢ome is recogni%ed when r1p1 is probable arml entlement i8 estsbllshed. inwme from donated g(x>Js is measured at tho fair valu6 01 the o)ods unles5 Ihis is impractical to measure reliabty, in which (xse the value is derived frorn the cost to the donor or the estimated resale value. Cknnated facilities arNI services aro recognised in the accounts when receNed rf the value can b8 reliabty measured. No aunts are induded for the contn'bulion of gen81 volurteors. income from contracts kn the supply of SeryS is recognised with the delivery of the contracted servite. This is classif1 as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed rf unspen( in vthieh case it may be regarded as restricted.
Shopmobility Enniskillen Company Limited by Guarantee Notes to the Flnanclal Statements (¢tyJlknwo) Year ended 31 March 2025 Accounting polkles Resourcm exndId Expenditure is re(x)gnised on an accruals basis as a liability is incurred. Expendtture indud8s any VAT which cannot be fully recovered. and is dassifled under headings of the ststemenl of financial activttses to Wh it relates.. expenditure on raising funds YKludes the costs of all fundraisirwJ activi$. events. non- charitable tradwig actrlities, sa18 of donated goods. exFendilure on charitabfe activitss indudes all tosts inwrred by a charity in undertakir activities that fvrther its Charilab aims for the benefft of its benefKiaries, induding those support costs and costs relating lo the govemanee of the tharity apportioned to charitable activities. other 8xpenditure ludeS all expendiiure that 15 neither reted to raising fijnds for the chadty r¥)r pwl of ils expenditure on dritable I costs are alk)cated to expenditure categoiies refierAing the use of the resource. Direct costs attributable to a single activity are alhjcated diredty to that activity. Shared costs are apporlion8d behveen the tIvItieS they contribule to on a reasonable, justifiable and consistent basis. Tanglble ass•ts Tangible assets are initlalty recorded al cost arnl subsequently staled at cost less any accumulated depr8ciatK)n and impaimnt h)sses. Any tarvJible assets carried al r8valued arwunts are recorded at the fair value at th8 date of revaluation 18ss any subsequent accumulated depreciation and subsequènt aGcumulated impaiThnent losses. An increase in the carywng amunt of an as a resutt of a revaluation, is recognised in other reeognised gains and knsses, unless it revetses a charye for impairm8nl that has preV)USIY been recognised as expenditure within the statement of financial activits. A decreasé in the carying amunt of an asset as a r8suIt of revaluation. is cOgnised in other re¢ognised gains and Iossgs, except to which it oftsets any prewous revaluation gain, in vthich thg k)ss is shown wilhin other recognised gains 8ThJ losses on ts ststement offinandal actr¥ities. Depraclatlon Depreciation is caulated so as to write off lh8 c05t (x valuation of an asset, less its resKlual value. over the useful lrfe of that asset as folk)ws: Plant and machinery Fixtures, fittings & o)mputers 20% straighl line 20% straigm line Impalrment of fixod awts A review for indicat¢)rs of impairnenl is carried out at ea( repxtirKJ date. with the recoverable amount being estimated where sh IlicatorS exist. Vrfhere the carrying value exceeds the recoverable am¢JJnC the asset is impaired accordingly. Pmr 1mpairffnts are also reviewed for FKJssible reversal at each repyting date.
Shopmobility Enniskillen Company Limited by Guarantso Notes to the Financlal Statements (cl10) Year ended 31 March 2026 Accountlng pollcles (cndI Impalrnwnt of Ilx•d assots (¢oftthu•d) For the purposes of impairment testing, when it ks not possibl8 lo estimate the recoverable amount of an indNidual asset. an estimate made of the recoverable amount of the cash- generating unit to whh the asset trRlongs. The cash4Jen8rating unit is the smallest wjentifiable group of assets that includes the asset and generates cash nfiows that larg8ty independent of the cash inflows from other assets or groups of assets. For impairment tgstiThJ of go(thill, the acquired in a business combination Is, from the acquisltb)n dale. alkxaled to each ol tt)e cash-generating units that are expected to benefft from the Synergies of the combination. irr8S[ of whether othef assets or liabilities of Ihe charity are assigned to those units. Govemment grnnts Government grants are rened al fair value of the asset receNed or receivable. Grants are not recognised until there is reasonable assurance that the chaiity wll c4)mply with thg ConditnS attaching to them and Ihg grants will b8 recerrfed. Where the grant does not imwjse speuftd fijture perfonnan(-related conditions on the replent. it is recogni5ed in inco¢ when Ihe grant proceeds are receNed or receNable. Where the grant does impose speufied rtUre performance-rekqted ndItIOnS on the recipient, il is regnised In irwme only when the perf0MnCe-re8Ied condions have been mel. Where grants 1Ved are pri(Y to sat&sfy9 the revenue uiteria. they are reccgnised as liabilty. Flnancl41 instrumonls A finanryal asset or a financial liablty is rec4)gnised only when the chaiity becomes a paty tts the contractual proviSK)ns of the instrument. Bas financial instrumgnts are initialty recI)gni1 at amounl re¢8Nable or payable in¢kndlng any related Iransaction costs. Current assets and current liab11rt are subsequenty measured at the cash or other lxjns1deran expected to t paid or received and not dL8crMJnted. Debt nslruments ar8 subsewenuy measured at anrI1 cosL Where investments in shares are publth traded or their fair vae can otherwise be measured rlab, the investment is subsequendy measured at fair value with changes in fair value recr3nised in in(y)me and expeThJiture. All other suth investrnents are subsequently measured at cost less impaimient. Other fanCIal instruments. inthding derrrfatr¥fes, are initially recogni8ed al fair valu8, unless payment for an asset is deferred beyorKI nOnal busin8ss ter or financed at a iale of interest that is not a market rate. in which case the asset is measured al the present value of the future payments discounted al a market rak of interest lor a simiPdr debt instrument.
Shopmobility Enniskillen Company Llmited by Guarantee Notes to Ihe Financlal Statements (Cl18 Year ended 31 March 2026 countlng pollcles (cm Flnancial inslrumenl• (CL1X Other financial instruments are subsequenty measured al fair value, wrth any changes recognised in the statement of financial &tivibes. with the eXCept)n of hedgirvj iDStnJments in a designated hedging relationship. Financial assets that are measured at o)st or anMyti58d cost are reviewed for obiectwe evKIee of impainnent at the end of each reporting date. If there is objective evidence of impalmnI, an impairment loss is recogn1 urKler the appropriate heading Wi the statement of financial activities in whth the initsal gain was recognised. For all equty Instrumerts Tegardl8ss of signtfKanc. 8rMJ othar financial assets that are IndNKlualty signrficant. these are assessed indmdualty for impaim)ent. Other finandal assets are eithgr assessed lThYividual or grouped on the basis of similar crtsjil risk ¢hard¢teri5tics. Any reversals of impaimient are rec(gnised immedbalely. to the exlent that the reversal does nol result in a earyng amount of the fianCIal asset that exceeds wthat the carrying amount would have been had the impairment not prevty recognised. Llmltsd by guarantso In the event of a wrKling up Ihe liatmlity of the Members is limed to £1.00. Donallon8 and 9a¢l•S Departrnent for Unrestricted Restricted Infrastructure Total Funds Funds Funds FuThJs 2026 Donatlo Donatk)ns hire 950 2.915 950 2.91S Grants Department for Infrastructure Released from deferred inc4)me Foyle Foundation grants King Charles111 Foundath 40.000 40.0 3,500 2,500 Sponsorshlp Easy fundraisirKJ 3.865 6,000 40,000 49,865 10
Shopmobillty Enniskillen C¢>mpany Limited by Guarantee Notes to Ihe Flnancial Ststements (Cl1@0> Year ended 31 March 2025 Donatlon¥ and legaclos (c•n(I•Mx Department for Unrestrthd Restrthd Infrastructure Total Funds Funds FuThJs FurMI$ 2025 Donatlon$ Donations L hire 12 2.013 12 2.013 Grants Department for Infrastnjcture Released from deferred ir¥x>m8 Shopmobility Nl 29,698 29.698 3.OCrf) 3,000 Sponsorship Easy fundrai&ng 2.025 3,0 29.698 34.723 Other Incom• Restrt¢bJ Total Funds Funts 2026 Restricted Total Funds Funds 2025 Translink in-kind re¢elpts 16.803 16.803 16.314 16.314 16,803 16.803 16.314 16,314 Costs ol ralslng donallons and wc DepartTrnt for Unrestricted Restricte(I Infrastructure Totsl Funds Funds FdS Funds 2026 Wages & salaries Workplace pension & aufrFenrolment ¢0515 ShopmotHIty Nl reimbursement Insurance Travel & subsistence expenses Telephone & intemel Printing, postage & $tstionery Depreciatson of assets Subscriptions Infornation tethThJksy costs staff unifomis 27,790 27.790 546 3,IXIO 3.000 1,178 222 740 1.178 222 740 639 639 126 110 126 110 11
Department Unreslricled Funds Restricted Infrastructure Total Funds Funds Funds 2026 Other sundry Costs Slgnage. public relations & cater¥ Translink In-kind payments Marketing. adverfisirwJ & prOmotS Repalrs and maintenance Mobility equipment maintenanc8 Bank charges & fees 21 104 21 104 16,803 986 16,803 3.410 3.410 639 19.803 35,2 $5,732 Year ended 31st March 2025 Department for Reslrthd Infrastructure Total Funds Funds Funds 2025 Unrestricted Funds Wages & salaries Workplace pensh)n & autCtrenrolffnt costs Insurance Travel & Subsisten expenses Telephone 8 intemel Printing, postage & stal#)nery Depreciation of assets Subscriptions Informalion techThy ojsts staff uniforms other sundry costs Signage. public relations & catering Translink in-kind payments Marketing, adverknsiThJ & promoth Repairs & maintenance Mobility equipmenl maintwkn¢e 8.735 1.815 29.698 38.433 1.815 1,480 436 549 549 122 405 193 145 55 16.314 214 122 193 145 55 16.314 214 415 415 549 30,329 29,698 60.576 Expenditure on charftable actlvltl•s by fvnd type Restricted Total Funds FurMIs 2026 ReStsled Total Funds Funds 2025 Support costs 1.717 1.717 1.234 1.234 11
Shopmobility Enniskillen Company Limited by Guarnntao Notes to the Flnanclal Statements i¢(wrfthu•dJ Year ended 31 March 2026 Expendlture on charltabk acllvlU•s by athity type Totsl funds 2026 Total fijnd 2025 Suptth costs Governance costs Bank charges & fees 1,714 1.714 1.234 10. N•t {•xp•ndltsre)fincome Net (exp8ndiIur&Yinco is stated after thargiryl(crediliry): 2026 2025 Depreciation of tangible fixed assets Fees payable for the audil of the firnCl staternents 639 700 549 11. Indgpgndent 0x1natIoTh fe•s 2026 2025 Fees payable to the irKlepeThJent exami*r for: Independent examinath)n of the financial statements Other financial seNtts 700 500 7CM) 500 1.200 1,200 12. Staff eosts Th8 total staff costs and employee beneffts for the reF#Nting period are analysad as follows: 2026 2025 Wages arbd salaries Other empbyee benefits 27,79) 35.062 919 28,336 35.981 The average head count of 8mpk)yees during the year was 2 (2025: 3). No employee received employee benefits of mwe £eo.(KN) during the year (2025.. Nil). 13. Trustee romuneratlon and ¢xp¢nses no remuneration or other benefits from eMpTnI with the or a related enlty wero receN&J by the trustees. 13
Shoprnobility Enniskillen Company Limited by Guarante• Notes to the Financlal Statements (conthu¢•) Year ended 31 March 2026 14. Tanglble Ilxed ass•ts Plant and machin•ry Cost At 1 Aprtl 2025 Addon8 15,808 449 Cost At 31•1 March 2026 16,257 Depreclatlon At 1 April 2025 Charge f¢x the year At 31 March 2026 14,495 639 15,134 Carrylng amount At 31 March 2026 1,123 1,313 At 31 March 2025 15. Debtors 2026 2025 PrepayThnts accn*d itKome 2.875 16. Creditor•: amounts falllng duo wllhin on• y•ar 2026 2025 Accwals and defefred ino)me Social securty and other taxos 11,2(Kl 3,090 9,805 1,028 10,833 14,29) 17. Delerred InGom• 2026 2025 AnTh)unl released lo income Ajmunl deferred in year At 31 March 2026 10.000 7.125 10,000 7.125 14
Shopmobility Enniskillen Company Llmlted by Guarantee Notes to the Financial Statements (fORth Year ended 31 March 2026 18. Government grants The an)Unts )gnised in the finry81 staternents for govemment grants are as follows: 2026 2025 Recognised in creditors." Deferred govemment grants due within one year Recognised in income from dOnatS and lega(aes: Govemment grants Inco 10.000 7.125 19. Anatysls ol charftable lunds UnrestrlGt•d funds At 1 2025 At Irrome Expernliture 31 Mar 2026 General funds 5.492 3.865 1639) 8.718 At 1 April 2024 At 1ftme Expendilure 31 Mar 2025 General funds 4.016 2.025 1549) 5.492 Reslrlcted fvnds Al 1 Awll 202S At 1Thrne Expendiiura 31 Mar 2026 R8strthd Fund (13.822) 22,803 (21,520) 112,539) At 1 April 2024 At Income Expendilure 31 Mar 2025 Restrkted Fu1 (1.573) 49.012 (61.261) 113.822) 15
Shopmobility Enniskillen Company Llmfted by Guarantee Notes to the Financial Statements i Year ended 31 March 2026 19. Analys18 ol charltsble funds (rondnu•dJ Department for Infrastruclur• funds At 1 Aprl 2025 Al Incomg ExponditUTe 31 Mar 2026 Department for InfrastnKture Fund 40,OtyJ (35.2901 4.710 At 1 2024 At ExperKlilure 31 Mar 2025 Department lor Infrastructure Fund 29,698 (29,698) 20. Comment on Depattrnent for Infrastructurn lundlng The grant provmled by the Department for Infrastrucbjre, through Ihe Tran5PQrt Programme for People with Disabilities (TPPD) has been used solely the purp05es intended and in ?rdance with the terms and conditnS of the grant. 21. Comment on Charlty Resofvos The Truslees have designated Special Reserve of fuThJs ring-ferwl withn the monies held in the No.2 Bank Aeewnl (nil at 3151 March 2025) were inereased during the year to 31st March 2026 to £3.OCNJ to facilitate a positive balance wtthin the No.1 8ank Account, from which charitable expenditure is paid. The Trustees inte1 to Continue to increase the rin*fenced res8rve by £600 per snnum as fvnding allows. 16