## **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:
- (i) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:
- proper books of account are kept in accordance with the Charities Act (NI) 2008; and
- accounts are prepared which agree with the books of account and comply with the accounting requirements of the Act; or
- (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**