Shopmobility NI
Committee report and financial statements
for the year ended 31 March 2024
Shopmobility NI
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Committee report | 2 |
| Independent examiners' report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 8 |
Shopmobility NI
Legal and administrative information
Business address Fermanagh House Broadmeadow Enniskillen Co. Fermanagh BT74 7HR Stefan Bukowski Committee Noeleen Glass Chairperson Pauline McSorley Treasurer Julie Guilar Secretary Claire McKeaney Chanel McKinstry Accountants Crudden Dolan Limited 23-25 Darling Street Enniskillen Co. Fermanagh BT74 7DP Bankers Santander 4 Church Street Enniskillen Co. Fermanagh BT74 7EB
Page 1
Shopmobility NI
Committee report for the year ended 31 March 2024
Statement of Committee responsibilities
The Committee are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Shopmobility NI and of the surplus or deficit for that period. In preparing those financial statements, the committee are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is appropriate to presume that Shopmobility NI will not continue in business.
The Committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of Shopmobility NI. The Committee are also responsible for safeguarding the assets of Shopmobility NI and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement on Department for Infrastructure funding
The grant provided by the Department for Infrastructure, through the Transport Programme for People with Disabilities (TPPD) has been used solely for the purposes intended and in accordance with the terms and conditions of the grant.
On behalf of the Committee
Noeleen Glass Chairperson
Pauline McSorley Treasurer
Page 2
Shopmobility NI
Independent examiner's report to the trustees on the unaudited financial statements of Shopmobility NI.
I report on the accounts of Shopmobility NI for the year ended 31 March 2024 set out on pages to 8.
Respective responsibilities of trustees and independent examiner
The charity's Committee members are responsible for the preparation of the accounts. It is my responsibility to state, on the basis of my examination, whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Committee members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(i) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:
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proper books of account are kept in accordance with the Charities Act (NI) 2008; and
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accounts are prepared which agree with the books of account and comply with the accounting requirements of the Act; or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
I am satisfied that all grants, including grants by the Department for Infrastructure through the Transport Programme for People with Disabilities, have been used solely for the purposes for which they were provided.
...........................................................
Alan R Graham FCA Independent examiner Crudden Dolan Limited 23-25 Darling Street Enniskillen Co. Fermanagh BT74 7DP
Page 3
Shopmobility NI
Statement of financial activities
For the year ended 31 March 2024
| Unrestricted funds Notes £ Incoming resources Incoming resources from charitable activities 2 243 Total incoming resources 243 Resources expended Staff costs 3 - Establishment costs - Accountancy fees - Legal and professional fees - Communications and IT - Other office expenses - Depreciation and impairment - Total resources expended - Total funds brought forward - Total funds carried forward 243 |
DfI funds £ 25,175 25,175 22,560 2,842 990 349 315 948 182 28,186 1,463 ) (1,548 |
2024 Total £ 25,418 25,418 22,560 2,842 990 349 315 948 182 28,186 1,463 ) (1,305 |
2023 Total £ 25,175 |
|---|---|---|---|
| 25,175 | |||
| 21,462 2,526 990 560 365 965 189 |
|||
| 27,057 | |||
| 3,345 | |||
| 1,463 |
The notes on pages 6 to 8 form an integral part of these financial statements.
Page 4
Shopmobility NI
Balance sheet as at 31 March 2024
| Notes Fixed assets Tangible assets 5 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current (liabilities)/assets Net (liabilities)/assets Funds 7 Restricted income funds Unrestricted income funds Total funds The financial statements were approved by the Committee o |
2024 2023 £ £ £ £ - 182 377 3,468 377 3,468 ) (1,682 ) (2,187 ) (1,305 1,281 ) (1,305 1,463 ) (1,548 1,463 243 - ) (1,305 1,463 n ___ and signed on its behalf by 2nd July 2024 |
|---|---|
Noeleen Glass Chairperson
Pauline McSorley Treasurer
The notes on pages 6 to 8 form an integral part of these financial statements.
Page 5
Shopmobility NI
Notes to financial statements for the year ended 31 March 2024
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' effective January 2016 (SORP FRS 102) and the the Charities Act (NI) 2008.
1.2. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
1.3. 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.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
1.4. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Equipment 20% straight line
2. Incoming resources from charitable activities
| Unrestricted funds £ Department for Infrastructure - Other charitable income 243 243 |
DfI funds £ 25,175 - 25,175 |
2024 Total £ 25,175 243 25,418 |
2023 Total £ 25,175 - |
|---|---|---|---|
| 25,175 |
Page 6
Shopmobility NI
Notes to financial statements for the year ended 31 March 2024
3. Employees
| Employment costs | 2024 | 2023 |
|---|---|---|
| £ | £ | |
| Wages and salaries | 22,027 | 20,732 |
No employee received emoluments of more than £60,000 (2023 : None).
Number of employees
The average monthly numbers of employees (including the Committee) during the year, calculated on the basis of full time equivalents, was as follows:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| Administration | 1 | 1 |
4. Pension costs
The company operates a defined contribution pension scheme in respect of the staff. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and was as follows:
5.
| 2024 £ Pension charge 533 Tangible fixed assets Equipment £ Cost At 31 March 2024 1,981 Depreciation At 1 April 2023 1,799 Charge for the year 182 At 31 March 2024 1,981 Net book values At 31 March 2024 - At 31 March 2023 182 |
2023 £ 730 |
|
|---|---|---|
| Total £ 1,981 1,799 182 1,981 - 182 |
||
Page 7
Shopmobility NI
Notes to financial statements for the year ended 31 March 2024
| 6. | Creditors: amounts falling due | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| within one year | 2024 | 2023 | ||||||||||
| £ | £ | |||||||||||
| Other taxes and social security | 692 | 637 | ||||||||||
| Accruals and deferred income | 990 | 1,550 | ||||||||||
| 1,682 | 2,187 | |||||||||||
| 7. | Analysis of net assets between funds | |||||||||||
| Unrestricted | Restricted | Total | ||||||||||
| funds | funds | funds | ||||||||||
| £ | £ | £ | ||||||||||
| Fund balances at 31 March 2024 as represented by: | ||||||||||||
| Current assets | 243 | 134 | 377 | |||||||||
| Current liabilities | - | (1,682 | ) | (1,682 | ) | |||||||
| 243 | (1,548 | ) | (1,305 | ) | ||||||||
| 8. | Unrestricted funds | At | At | |||||||||
| 1 April | Incoming | 31 March | ||||||||||
| 2023 | resources | 2024 | ||||||||||
| £ | £ | £ | ||||||||||
| General fund | - | 243 | 243 | |||||||||
| 9. | Restricted funds | At | At | |||||||||
| 1 April | Incoming | Outgoing | 31 March | |||||||||
| 2023 | resources | resources | 2024 | |||||||||
| £ | £ | £ | £ | |||||||||
| Department for Infrastructure | 1,463 | 25,175 | ) (28,186 |
) (1,548 |
Page 8
Shopmobility NI
The following pages do not form part of the statutory accounts.
Shopmobility NI
Detailed statement of financial activities
For the year ended 31 March 2024
| 2024 | 2024 | 2023 | 2023 | |||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Incoming resources | ||||||
| Incoming resources from charitable activities | ||||||
| Department for Infrastructure | 25,175 | 25,175 | ||||
| Other charitable income | 243 | - | ||||
| 25,418 | 25,175 | |||||
| Total incoming resources | 25,418 | 25,175 | ||||
| Resources expended | ||||||
| Costs of generating funds: | ||||||
| Support costs | ||||||
| Wages & salaries | 22,027 | 20,732 | ||||
| Pension contributions | 533 | 730 | ||||
| Rent | 2,184 | 2,496 | ||||
| Travelling expenses | 547 | - | ||||
| Meeting & event expenses | 45 | - | ||||
| Management costs & subscriptions | 66 | 30 | ||||
| Insurance | 349 | 560 | ||||
| Telephone & internet | 315 | 365 | ||||
| Stationery, office supplies & IT | 948 | 965 | ||||
| Depreciation & impairment | 182 | 189 | ||||
| 27,196 | 26,067 | |||||
| Total cost of generating voluntary income | 27,196 | 26,067 | ||||
| Fundraising trading: | ||||||
| cost of goods sold and other costs | ||||||
| Total costs of generating funds | 27,196 | 26,067 |
Page 10
Shopmobility NI
Detailed statement of financial activities
For the year ended 31 March 2024
| Charitable activities Governance costs Activities undertaken directly Accountancy & examination fees Total governance costs Net incoming/(outgoing) resources for the year |
2024 £ 990 990 990 ) (2,768 |
2023 £ 990 990 990 ) (1,882 |
|---|---|---|
Page 11