Company Registration No. N16377401Northem Ireland
Registered Charity No. NIC106912
SHOPMOBILITY MID ULSTER
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

SHOPMOBILITY MID ULSTER
COMPANY INFORMATION
Directors
Mr William Mayne MBE
Mrs Ursula Marshall
Mrs Brigid Scullion
Cllr Christine M¢Flynn
Mr John M¢Gorry
Cllr John McNamee
CllrAnne Forde BEM
Mr Daniel Kerr
Mrs Nuala McLernon
(Appointed 25 July 2023)
(Appointed 25 July 2023)
Company number
N1637740
Registered offic•
Head Office
Unit 47 Dungannon Enterpris8 Centre
2 Coalisland Road
Dungannon
Co Tyrone
BT716JT
Auditor
David Lyttle + Co Ltd
Station House
46 Molesworth Slreet
Cookstown
Co Tyrone
BT80 8PA
Bankers
Santander UK plc
Bridle Road
Bootle
L30 4G8
Soll¢itor8
Doris and Macmahon
63 James Street
Cookstown
Co Tyrone
BT80 8AE

SHOPMOBILITY MID ULSTER
CONTENTS
Page
Dire¢tors' ￿port
Directors, responsibilitl8S Statèment
Independent auditor's report
Profit and loss account
Balance sheet
Notes to the financAal statements
9-15
The following pages do not forni part of tho Statutory flnanclal Statements:.
Detailad statement of financial activities
16
Schedule of governance Costs
17
Detailed statement of financial activities - Cookstown only
18
Schedule of governance costs - Cookstown only
19
Detailed statement of financial activities - Dungannonn only
20
Schedule of governance costs - Dungannon only
21
Detailed ststement of financial activities - Magherafelt only
22
Schedule of governance costs - Magherafelt only
23
Detailed statement of financial activities - Gobility only
24
Schedule of governance costs- Gobility only
25

SHOPMOBILITY MID ULSTER
DIRECTORS. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The directors present the accounts for Shoprnobility Mid Ulster for the year end8d 31 Mar¢h 2024. This is
company limited by guaranlee with no share capital. In April 2016, Shopmobility Mid Ulster took over the assets
and liabilities of the unincorporated entity which prior to this date had provided the se¢vice now provided by
Shopmobility Mid Ulster.
Background
In 2010 a Shopmobility Management Committee was formed to establish a Shopmobility Scheme in
Cookstown Town Cenlre. A number of meetings were held which includad key town centre stakeholders and input
from a range of Shopmobiliiy experts.
The Burnavon Arts & Cultural Centre, Burn Road, Cookstown was selected as the location to base the
scheme. Il's a public building which is accessible in a prime town centre location in close proximity to key amenities
and seNices.
In May 2010, fvnding from the Department for Regional D8v8lopmenl {Now Department for Infrastructure) was
agre8d and the scheme commenced activities in May 2010. Due to increases in demand from members in the
Dungannon area, discussions with Dungannon & South Tyrone Borough Council (Now Mid Ulster District Council)
took place and a new scheme was launched in Dungannon in October 2013, and located in Ranfurly House Arts &
Visitor Centr8. In January 2015 the organisation held an Extraordinary General Meeting and renamed Ihe
organisation Shopmobiliiy Mid Ulsler with 2 brands., Shopmobility Cookstown and Shoprnobility Dungannon.
In 2019, the company received funding over a fiv8 year period from The National Lottery Community Fund for a
new Gobility programme. This will broaden the existing service to a wider area and a greater number of users of
mobility scooters and wh881chairs, and continue to address the social isolation and exdusion issues which the
company deals with.
In 2024 Shopmobility Mid Ulsler re established a Shopmobility seNic8 in the town of Magherafelt. There has been
growing demand for the service in that area, and the previous service ceased following the sad passing of its long-
term coordinator. The addition of Magherafelt now ensures there is Shopmobilily service across the entire Mid
Ulster District Council area.
Stru¢ture, governance and management
The company is limited by guarantee. The company is governed by its Articles of Association which were
established in April 2016. These established its ¢urrent objects and powers. The company is also registered with
the Charity Commission for North8rn Ireland.
Shopmobility Mid Ulster has a cross-community foctjs and is managed by a voluntary committee which
is elected annually.
The appointment of committee is in accordance with the company's Articles of Association, whereby each member
will be entitled to nominate one pérson only in writing not less than seven days before the date of the Annual
General Meeting.
Committee
The committee who served during the year were..
Mr Imlliam Mayne MBE
Mrs Ursula Marshall
Mrs Brigid Scullion
Cllr Mark Glasgow
Cllr Christine McFlynn
Mr John McGorry
Cllr John McNamee
Cllr Jospeh O'Neill
CllrAnne Forde BEM
Mr Daniel Kerr
Mrs Nuala McLemon
{Resigned 25 July 2023>
(Resigned 25 July 2023)
(Appointed 25 July 2023)
(Appointed 25 July 2023)

SHOPMOBILITY MID ULSTER
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities
The objects of the Charity shall be to relieve the needs of people with disabilities and mobility difficulties in th8
greater Cookstown & Dungannon areas (the 'area of benefit") by providing or assisting in the provision of
equipment and other facilities and services with the aim of facilitating Independen￿ in daily living activitie5 and
improving the quality of their lives and in particular..
(a) to alleviate the disadvantages of permanent and temporary disability.,
(b) to provide services which facilitate and advance the independence of such disabled persons in daily living
activities oulside the home environment.,
(c) lo enhance the confidénce, well-being and enjoyment of life of disabled persons through integration in social
activities.,
(d) to relieve the needs of people with disabilities by liaising with other societies, associations or bodies having
common or sharing similar interests or objects.
Achievements and perfornianca
Shopmobility Mid Ulster continues to experience unprecedented growth in demand for seNices across Mid Ulster.
Demand for equipment, advice and support was at an all-time high since the organisation was established over 14
years ago. This demand continues lo come from various strands of the health seNi¢e with referrals from minor
injury units, Occupational Therapists, Emergency Departments, GPS and others.
As demand for services rises year on year, additional equipment is reqUI￿d to meet the need. During the past year
Shopmobility Mid Ulster purchased 3 additional mobility Scooters and 8 addilional wheelchairs. This equipment is
used to meet rising demand and help to ensure the fleet is maintained to a high standard.
The rising demand from users who wish to get out and about more has been growing since the end of the
pandemic. The past year was the first full year without restrictions and it was evident with rising demand, Ihe
importance thal equipment would help to older and disabled people to gain ba¢k some of the independence and
fréedom lost during Covid 19. The demand for equipmenl ros8 by almost 250A year on year with bookings totalling
16,000 across the year. The demand is staggering and growing and although all our users have health relaled
conditions, approx. 3540% of our referrals come directly from Heallhcare professionals, Minor Injury Units,
Emergency Departments, Occupational Therapists, Physio Departments, and G.Ps.
Long-term borrowing and bridging gaps in Health requiremenls have led to the continued growth from long-term
borrowing of wheelchairs and scooters. Over the past year closer collaboration with Health Care Professionals has
brought about an increase in referrals from local hospitals, Occupation Therapists and Social Workers, as Ihe
project continues to bridge the gap in waiting times for equipment. Broken limbs, amputations and cancer patients
have all been referred by medical professionals on a regular basis lo borrow Shopmobility equipment whilst waiting
on NHS equipment.
There has been a growing demand for additional support services, signposting and referrals since the end of the
pandemic. Many new users who have little or no support structures in place, are r81iant on getting information on
disability and older people help and support. This has continued to grow over the past number of years.
2024 also saw the introduction of a new setvice area, with the addition of a new scheme in Magherafelt. Located
within the Meadowlane Shopping Centre, it will provide a service to the local town and surrounding towns and
villages.
Financial review
The main funder continued to be the Department for Infraslructure. Shopmobility are required to generate match
funding to cover expenditure not funded by Dfl which they have been able to do successfully.

SHOPMOBILITY MID ULSTER
DIRECTORS, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The committee will continue to conduct annual reviews of the appropriate level of unrestricted rèserves. The
purpose of this reserve is to provide stability for thè charity to ensure that it is able to honour existing contractual
obligations, to ¢over unforeseen events beyond the organisation's control and to enable it to conlinue its opèrations
in the unlikely evenl of a significant fluctuation in expenditure or income.
The committee aim to build reseNes to at least 3 months of annual expenditure. This may be achieved by
increased fund raising, increasing eamed income or reducing expenditure.
The pres8nt level of Unrestricted Reserves available lo the Charity is £12,788 which is deemed satisfactory.
Auditor
The auditor, David Lyttle + Co Ltd, is deemed to be reappointed under seclion 487(2) of the Companies Act 2006.
Statsment of di$¢losure to auditor
So far as the Directors aware. there is no relevant audit information of which the charity's auditor are unawa￿.
Additionally, the Directors have taken all the necessary steps that they ought to have taken as Directors in order to
mak8 themselves aware of all relevant audit informalion and to establish that the charity's auditor are aware of that
information.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small
companies exemption.
On behalf ofthe board
Y3ll
Mr William Mayn8 MBE
Director
20 August 2024

SHOPMOBILITY MID ULSTER
DIRECTORS, RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
The directors are responsible for preparing the annual report and the financial statements in accordance with
applicable law and regulations.
Company law requires Ihe directors to prepare financial statements for each financial year. Under that law the
directors have elected to prepare the financial statemenls in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors
must not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of
affairs of the Company and of the profit or loss of the company for that period. In pr8paring these financial
statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
company will continue in business.
The directors are responsible for keeping adequale accounling records that are sufficient lo show and explain the
company's transactions and disclose wilh reasonabl8 accuracy at any time the financial position of th8 company
and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assels of the Company and hence for taking reasonable steps for the prevention
and d8t8Ction of fraud and other irregularities.

SHOPMOBILITY MID ULSTER
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SHOPMOBILITY MID ULSTER
Opinion
We have audited the financial statements of Shopmobility Mid Ulster (the 'company') for the year ended 31 March
2024 which comprise , the balance sheet and notes to the financial statements, including significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Repothng Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Ac¢ounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its108s for the year
then ended.,
have been properly prepared in apxordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements oflhe CompaniesAct 2006.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicabl8
law. Our responsibilities under Ihose standards are further described in the Auditoffs responsibilities for the audit of
the finanoial statements sedion of our report. We are independent of the company in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other 8thical responsibilities in accordance with these requirements. W8 believe
that the audit evidence w8 have obtain8d is suffici8nl and appropriate to provide a basis for our opinion.
Conclusions relating to golng concern
We have nothing to report in respect of the following matters in relation to which the ISAS {UK) require us to report
to you where..
the directors, use of the going concern basis of accounting in the preparation of the financial statements is not
appropriate., or
the directors have not disclosed in the financial statements any identified material uncertainties that may cast
significant doubt about the company's ability to continue to adopt the going concern basis of accounting for a
period of al least tsvelve months from the date when the financial statements are authorised for issue.
Other inforniation
The other information comprises the information included in Ihe annual report olher than the financial statements
and our auditor's report ther8on. The directors are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
othe￿iSe explicitly slated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the olher informalion and, in doing so, consider whether the other informalion is materially
inconsislent wilh the financial slatements or our knowledge obtained in the course of the audit, or otherwise
appears to be materially misslated. If we identify such material inconsistencies or apparenl malerial misstatements,
we are required to determine whether this gives rise to a material misstatemenl in Ihe financial statements
themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this
other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the directors, report for the financial year for which the financial statements are
prepared is consistent with the financial statements; and
the directors, report has been prepared in accordance with applicable legal requirements.

SHOPMOBILITY MID ULSTER
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MENIBERS OF SHOPMOBILITY MID ULSTER
Matters on whlch we are rèqulred to report by exceptlon
In the light of the knowledge and understanding of the company and its environment obtained in the ¢ourse of the
audit, we hav& not identified material misstatements in the directors, report. We have nothing to report in respect of
thè following mattèrs in relation to which the Companiès Act 2006 requires us lo report to you if, in our opinion..
adequate accounting r8cords have not been kept, or returns adequate for our audit have not beèn received
from branches not visited by us., or
the finanoial statements are not in agreement with the accounting records and returns., or
certain disclosures of directors, remuneration specified bylaw are not made., or
we have not received all th8 information and explanations we require for our audit; or
the directors werè not entitled to prepare the financial statements in accordance with the small companies
regim& and take advantage of the small Gompanies, 6xempb.on in preparing the dir8Ctors' report and from the
requirement to prepare a strategic report.
Ro•pon8lbllltle• of dlractor•
As explained more fully in the directors, responsibilitl&S Statement, the directors are responsible for the preparation
of th8 financial statem8nls and for bèing satisfied that they give a true and fair view, and for such internal control as
the directors determine is necessary to enable the preparation of financial statements that are free from material
misstat8ment, whether due to fraud or érror. In preparing the financial statements. the directors are responsible for
assessing the company's ability to continue as a going ¢ancern. disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the directors either intend to liquidate the
company or to céase operations, or have no realistic alternatlve but to do so.
Audltor'8 re8pon81bllltle• for tho audlt of tho flnan¢lal 8tatemènts
Our objecllves are lo obtain reasonable assurance about whether th& financial Statements a$ a whole are free from
material misslat8ment, whethér due to fraud or error, and to issue an auditor'8 report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS IUKI will always detect a material misstatement when it 8XlSts. Misstatements can arise from fraud or
8rror and are considered material if, individually or in the aggregatè, they could reasonably be expected to
influence the 8conornic decisions of users t8k8n on the basis of these financial stateménts.
A further description of our responsibilities is available on lh8 Financial Rèporting Council's website al.. https.'Il
w.frc.org.ukJaudilorsresponsibilities. This description forms part of our audilorfs report.
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might stale to the company's members those
matters we are r8quired lo stale to them in an auditor's report and for no other purpos&. To the fullest extent
permitted by law. wè do not accept or assume responsibility to anyone other than the company and the company's
members as a body, for our 8udit work. for this report, or for the opinions we havè formed.
Wa are also asked to confimi that the grant provided by the Dèpartment for Infrastructure through the Transport
Programme for Peoplé with Disabilities, has been used solely for the Purposes intènded and in accordance with the
terms and conditions of the grant and can confirm this lo be the case.
Davld Lyttlg {Senlor Statutory Audltor)
for and on bghalf ol Davld Lyttle + Co Ltd
Charterod Accountants
ststutory Audltor
20 Augusl 2024
Station Housé
46 Molesworth Street
Cookstown
Co Tyrone
BT80 8PA

SHOPMOBILITY MID ULSTER
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Dfl restricted
funds
funds
other
restricted
funds
Total
Totsl
2024
2023
Incoming resources from
charitable activities
Funding received
Hire of scooterslwheelchairs
Transférréd to capital grant
63,841
66,419
380
130,260
7,936
142,638
6,585
7,576
Total incoming re80ur¢e$
7,576
63,841
66,779
138,196
149,223
R•sourca8 expended
Charitable activities
Governance costs
4,135
39,297
24,544
69,173
28,211
112,606
52.754
107,295
44,289
Totsl resources expended
4,135
63,841
97,384
165,360
151,584
Not outgolng resources
3,441
(30,605)
(27,164)
(2,361)
Net movemant In funds
3,441
(30,605)
(27,164)
(2,361)
Transfer of fund8
2,260
{2,260)
Total funds brought forward at 1
April
9,347
(2,260)
79,984
87,070
89,431
Total funds carried forward at
31 March
12,788
47,119
59,906
87,070
The statement of financial activities has been prepared on the basis that all operations are continuing operations.
There are no recognised gains and losses other than thos8 passing ihrough the statement of financial activities.

SHOPMOBILITY MID ULSTER
BALANCE SHEET
AS AT31 MARCH 2024
Unréstricted Dfl restricted
funds
funds
Other
restricted
funds
2024
2023
Total
Total
Notss
Flxed assets
Tangible assets
11,520
11,520
18,227
Current assets
Debtors
Cash at bank and in hand
27
15,626
27
51,224
27
71,569
35,598
15,653
35,598
51,251
71,596
Creditors: amounts falllng
due within one year
(2,865)
{2,865)
(2,753)
Net Current 08sets
12,788
35,597
48,386
68,843
Total assets le$$ ¢urr8nt Ilablllties
12,788
47,117
59,906
87,070
Fund8
Unr88trlctsd funds
General reserves
Re8trl¢ted funds
12,788
12,788
47,117
9,347
77,722
47,117
Total charity funds
12,788
47,117
59,905
87,069
These financial slatements have been prepared in accordance with the provisions applicable to companies subject to the
small companies regime.
The financial ststements were approved by the board of directors and authorised for issue on 20 August 2024 and are
signed on its behalf by:
Mr William Mayn8 MBE
Dire¢tor
Mrs Brigid Scullion
Dirnctor
Company Registration No. N1637740

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Company infonnation
Shopmobility Mid Ulster is a private company limited by shares incorporated in Northem Ireland. The
registered offi¢e is Head Office, Unit 47 Dungannon Enterprise Centre, 2 Coalisland Road, Dungannon, Co
Tyfone. BT716JT.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
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) effective 1 January
2015) - {Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) and the Companies Act 2006.
Shopmobility Mid Ulster meet the definition of a public benefit entity under FRS 102. Assets and liabilities are
inilially recognised at historical cost and Iransa¢tion value unless otherwise slat8d in the relevant accountancy
policy note(s). The financial statements are prepared on a going concern basis.
The financial statements are prepared in sterling, which is the fundional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cosl convention, (modified to Include the
revaluation of freehold properties and lo include investment properties and certain financial inslruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Fund accounting
Unrestricted funds ar8 availabl8 for use at the discretion of the d1￿CtOrS in furtherance of the general
objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the provider of the funds.
1.3 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to Ihe
incom8 and the amount can be quantified with reasonable accuracy. Th8 following specific policies are
applied to particular catag0ri8s of income..
Incoming resourtss from grants, where related to performance and specific deliverab18s, are accounted for as
the charity earns the right to consideration by its performance.
Inv8Stm8nt income is included when re￿1Vable.
Any income re￿iVed by the charity in advance of the due date upon which it becomes receivable is deferred
until that due date.

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continuedl
1.4 Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitsble expenditure comprises those costs incurred by th8 charity in the delivery of its activities and
services for its beneficiaries. It includes both ¢osts that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements
of the Charity and include the audit f88s and costs linked to the strategic managemenl of the Charity.
1.5 Tangible fixod assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Plant and machinery
Motor vehicles
200/0 slraight line
200A reducing balance
1.6 Cash and ¢a8h equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with
banks, other short-lerm liquid investments with original maturities of three months or less, and bank
Overdrafts. Bank overdrafts are shown within borrowings in current liabilitias.
1.7 Financial instruments
The company has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 10210 all of its financial instruments,
Financial instruments are recognised in the companls balance sheet when the company becomes paty to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balan￿$, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest melhod unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the fulure re￿iptS discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Classificatlon of flnancial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contraclual
a￿angernentS entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
10-

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, inciuding creditors, bank loans, loans from fellow group companies and preference
shares that are Classified as debt, are initially re¢ognised al transaction price unless the arrangement
conslitutes a financing transaction, where the debt instrument is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are
not amortised.
Debt instrumenls are subsequently carried al amortised cost, using the effective interest rate method.
Trad8 creditors ar8 obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in
profit or loss immediately, together with any changes in the fair value of Ihe hedged asset or liability that are
attributable to the hedged risk.
1.8 Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those Costs
are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
1.9 Retirement benefits
Paymenls to defined ¢onlribulion retirement benefrt schemes are charged as an expense as they fall due.
1.10 Government grants
Grants are credited to deferred revenue. Grants towards capital expenditure are released to the income and
expenditure account over the expected useful life of Ihe assets.
11

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of resources expended
Resources expended
2024
2023
Charitable actlvlties
Direct costs
Wages and salaries
Employerfs Nl contributions
Volunteer expenses
Staff pension costs
Depreciation
Support costs
Management
Fairhill premises
Magherafelt premises
Hire of premises
Insurance
Molor and travelling expenses
Project evaluation
Printing and stationery
Advertising
Telephone and internel
34,880
3,558
514
859
13,051
34.130
3.633
270
837
12,829
2,757
3.891
4,843
28,750
4,905
3.032
3,100
1,163
2,839
4,464
1,971
8,107
38,133
2,632
581
1,605
4,587
Total
112,606
107,295
Goveman¢e costs
Wages and salariès
Employels Nl contributions
Staff pension costs
Audit fees
Sundry expenses
46,795
2,901
538
2,520
39,183
2,262
420
2,424
Total
52,754
44,289
Total resources expended
165,360
151,584
12-

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of resources expended
(Continuedl
Analysis of incoming resourc
2024
2023
Incoming resources
Incoming resources Imm charitable activities
Department for Infrastructure
National Lott8ry Community Fund
Halifax l Lloyds TSB Foundation
Mid Ulster District Council - In Kind Premises
Mid Ulster District Council - Fairhill Rent
RUAS
Hire of scooterslwheelchairs
63,841
34,294
4,825
22,500
69,013
37,792
33,333
2,500
4.800
7,936
6,585
Total Incomlng re8our¢e8
138,196
149,223
Deficit
2024
2023
Deficit for the year is stated after Charging:
Fees payable to th8 company's auditor for the audit of the company's financial
statements
2,520
2,424
Tangible fixed assets
Plant and
ma¢hlnery
etc
Cost
At 1 April 2023
Additions
87,743
6,344
At 31 March 2024
94,087
Depreciation and impairment
At 1 Apfil 2023
Depreciation chargad in the year
69,516
13,051
At 31 March 2024
82,567
Carying amount
At 31 March 2024
11,520
At 31 March 2023
18,227
13-

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Debtors
2024
2023
Amounts falling due within one year.
Oth8r debtors
27
27
Creditors: amounts falling due within one year
2024
2023
Trade creditors
Taxation and social security
Other ¢￿dItorS
32
313
2,520
37
292
2,424
2,865
2,753
Movements in funds
Opening
balance
Incoming
ro8our¢o8
Re$our¢e$ Transfer Closing balance
oxpanded of funds
Unrestricted funds
General fvnds
9,345
7,576
4,135
12,786
Rostricted funds
79,984
66,779
97,384
(2,260)
47,119
Dfl Re8trl¢tsd funds
(2,260)
63,841
63.841
2,260
87,069
138,196
165,360
59,905
Analysls of net assets between funds
Restrictsd Unre8tri¢tsd
funds
funds
Totsl funds
Fund balances at 31 March 2024 are represented by:
Fixed assets
Debtors
Cash at bank and in hand
Creditors= amounts falling due within one
year
11,520
11,520
27
51,224
27
15,626
35.598
(2,865)
(2,865)
47,118
12,788
59,906
14-

SHOPMOBILITY MID ULSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Employees
The average monthly number of p8rsons (including directors) employed by the company during the year was:
2024
Number
2023
Number
Total
15-

SHOPMOBILITY MID ULSTER
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024

SHOPMOBILITY MID ULSTER
DETAILED STATEMENT OF FINANCIALACTIVITIES- COOKSTOWN, DUNGANNON,
MAGHERAFELT AND GOBILITY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restricted
funds
Unrestrictsd
funds
restricted
funds
Total
2024
Total
2023
Incoming resources from charitable activities
Departmént for Infrastructure
National Lottery Community Fund
Halifax l Lloyds TSB Foundation
Mid Ulster Dislrid Council - In Kind
Premises
Mid Ulster District Council - Fairhill Rent
RUAS
Hire of scooterslwheelchairs
63,841
63,841
34,294
4,825
69,011
37,792
34,294
4,825
22,500
22,500
33,333
2,500
4,800
360
4,800
7,936
7,576
6,585
Total incoming resourc•s
7,576
63,841
66,779
138,196
149,221
Resources expended
Charitable a¢tivitie8
Direct costs
Wages and salaries
Employer's Nl contributions
Volunteer expenses
Staff pension costs
Depreciation
Support C08ts
Management
Fairhill
Magherafelt premises
Hir8 of premises
Premises insurance
Travelling expenses
Project evaluation
Printing and stationery
Advertising
Telecommunications
34,880
3,558
34,880
3,558
514
859
13,051
34,130
3,632
270
837
12,829
514
859
13,051
614
2,142
3,891
4,843
28,750
4,905
3,032
3,100
1,163
2,839
1,457
2,757
3,891
4,843
28,750
4,905
3,032
3,100
1,163
2,839
4,464
1,972
8,108
36,133
2,632
560
1,604
4,587
3,007
4,135
39,297
69,173
112,606
107,294
Governance costs (Page 17)
24,544
28,211
52,754
44,289
Total resources expended
4,135
63,841
97,384
165,360
151,583
Net incomingl(outgoing) resources
3,441
(30,605)
{27,164}
(2,362)
16-

SHOPMOBILITY MID ULSTER
SCHEDULE OF GOVERNANCE COSTS- COOKSTOWN, DUNGANNON,
MAGHERAFELT AND GOBILITY
FOR THE YEAR ENDED 31 MARCH 2024
other
restricted
funds
Unrestrictsd
funds
restricted
funds
Total
2024
2023
Govemance costs
Wages and salaries
Employers Nl
contributions
Staff pension cosls
Audit fees
Sundry
22,216
24,580
46,795
39,183
2,058
270
843
269
2,520
2,901
538
2,520
2,262
420
2,424
24.544
28,211
52,754
44,289
17-

SHOPMOBILITY MID ULSTER
DETAILED STATEMENT OF FINANCIAL ACTIVITIES- COOKSTOWN ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Dfl
restricted
funds
Other
restricted
funds
Unrestricted
funds
Total
2024
2023
Incoming resources from charitable activities
Department for Infrastructure
National Lottery Community Fund
Halifax l Lloyds TSB Foundation
Mid Ulster District Council - In Kind
Premises
Mid Ulster District Council - Fairhill Rent
RUAS
Hire of scooterslwheelchairs
28,500
28,500
10,000
4,825
41,225
10,000
4,825
2,500
2,500
13,333
2,500
2,400
2,400
4,989
4,989
3,670
Totsl incoming resources
4,989
28,500
19,725
53,214
60,728
Resources expended
Charitable activities
Direct costs
Wages and salaries
Employels Nl contributions
Volunteer expenses
Staff pènsion costs
Depreciation
Support costs
Management
Fairhill
Hire of premises
Premises insurance
Printing and stslionery
Advertising
Telecommunications
16.889
1,723
16,889
1,723
219
416
2,306
23,065
1,816
90
418
2,162
219
416
2,306
265
285
3,761
8,400
1,055
46
888
1,402
558
7,727
16,133
3,761
8,400
1,055
46
888
1,402
1,140
1,886
19,028
16,455
37,369
53,110
Governance costs (Page 19)
9,472
995
10,467
16,888
Total resources expended
1,888
28,500
17,450
47,836
69,998
Net incomingl(outgoing) resourcos
3,103
2,275
5,378
(9,270)
18-

SHOPMOBILITY MID ULSTER
SCHEDULE OF GOVERNANCE COSTS- COOKSTOWN ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Dri
restricted
funds
Other
restricted
funds
Unrestricted
funds
Total
2024
2023
Govemance Costs
Wages and salaries
Employer's Nl
Contributions
Staff pension costs
Audit fees
Sundry
8,325
8,325
15,302
1,147
1,147
900
995
995
687
9,472
995
10,467
16.889
19-

SHOPMOBILITY MID ULSTER
DETAILED STATEMENT OF FINANCIAL ACTIVITIES- DUNGANNON ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restricted
funds
Unrestricted
funds
restricted
funds
Total
2024
2023
Incoming resources from ¢haritsble actlvltle$
Department for Infrastructure
Mid Ulster District Council - In Kind
Premises
RUAS
Hire of scooterslwheelchairs
25,650
25,650
27,788
20,000
2,400
20,000
2,400
2,587
20,000
2,587
2,918
Totsl incomlng re$our¢e8
2,587
25,650
22,400
50,637
50,704
Resources expended
Charitable activities
Direct costs
Wages and salaries
Employer's Nl contributions
Volunteer 8xpenses
Staff pension costs
Depreciation
Support costs
Management
Hire of premises
Premises insurance
Advertising
Telecommunications
16,889
1,723
16,889
1,723
295
418
1,242
11,065
1,816
90
418
1,164
295
416
1,242
350
350
20,000
1,055
764
1,605
170
20,000
20,000
1,055
764
1,605
842
2,249
19,028
23,060
44,337
35,565
Goveman¢e costs IPage 21)
6,622
995
7,617
17,160
Total resourcos expendod
2,249
25,650
24,055
51,954
52,725
Net Incomlnglloutgoingl resources
338
(1,655)
(1,317)
(2,021)
-20-

SHOPMOBILITY MID ULSTER
SCHEDULE OF GOVERNANCE COSTS- DUNGANNON ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restricted
funds
Unrestrictsd
funds
restricted
funds
Total
2024
2023
Governance costs
Wages and salaries
Employer's Nl
contributions
Staff pension costs
Audit fees
5,441
5,441
15,302
911
270
911
270
995
900
272
687
995
6,622
995
7,617
17,161
21

SHOPMOBILITY MID ULSTER
DETAILED STATEMENT OF FINANCIALACTIVITIES- MAGHERAFELT ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restrictsd
funds
Unrestricted
funds
restricted
funds
Total
2024
2023
Incoming resources from charltsble activlti88
Department for Infrastructure
National Lottery Community Fund
Halifax l Lloyds TSB Foundation
Mid Ulster District Council - In Kind
Premises
Mid Ulster District Council- Fairhill Rent
Employment Allowance
Hire of scooterslwheelchairs
9,691
9,691
Total incomlng resou￿e9
9,691
9,691
Resources expéndgd
Charftable activities
Direct costs
Wages and salaries
Employerfs Nl contributions
Volunteer expenses
Staff pension cosls
Depreciation
Support costs
Management
Fairhill
Magherafelt premises
Hire of premises
Premises insurance
Travelling expenses
Printing and stationery
Advertising
Telecommunications
1,102
112
1,102
112
27
27
4,843
350
230
4,843
350
230
53
53
1,242
5,582
6,823
Governance costs (Page 23)
8,449
8,449
Total resources expended
9,691
5,582
15,272
Net in¢omingl{outgoingl resources
{5,582}
15.581)
-22-

SHOPMOBILITY MID ULSTER
SCHEDULE OF GOVERNANCE COSTS - MAGHERAFELT ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restricted
funds
Unrestri¢tsd
funds
restricted
funds
Total
2024
2023
Governance costs
Wages and salaries
Employer's Nl
contributions
Staff pension costs
Audit fees
Sundry
8.449
8,449
8,449
8,449
-23-

SHOPMOBILITY MID ULSTER
DETAILED STATEMENT OF FINANCIAL ACTIVITIES - GOBILITY ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restricted
funds
Unrestricted
funds
restricted
funds
Total
2024
Total
2023
Incoming resources from charltable activities
National Lottery Community Fund
Hire of scootersAvheel¢hairs
24,294
360
24,294
360
37,792
Total incoming resources
24,654
24,654
37,792
Resources expended
Charitable activities
Direct costs
Wages and salaries
Employer's Nl contributions
Volunteer expenses
Depreciation
Support costs
Management
Fairhill
Hire of premises
Insurance
Travelling expenses
Projéct evaluation
Printing and stationery
Advertising
Telecommunications
89
9,504
9,504
9,504
2,142
130
2,142
130
1,243
380
2,568
3,032
3,100
1,011
1,134
1,457
2,568
3,032
3,100
1,011
1,134
1,457
2,632
561
1,605
2,805
24,076
24,076
18,619
Governance costs (Page 25)
26,221
26,221
10,241
Total resources expended
50,297
50,297
28,860
Net incomingl(outgoing) resources
(25,6431
(25,643)
8,932
-24-

SHOPMOBILITY MID ULSTER
SCHEDULE OF GOVERNANCE COSTS - GOBILITY ONLY
FOR THE YEAR ENDED 31 MARCH 2024
Other
restricted
funds
Unrestricted
funds
restrictsd
funds
Total
2024
2023
Governance costs
Wages and salaries
Employer's Nl
contribulions
Staff pension costs
Audit f88S
Sundry
24,580
24,580
8,580
843
269
530
462
148
1,050
269
530
26,221
26,221
10,240
-25-