Ch•rttyr•¢lstratk+n numb•r SC018633 IS¢ots•ndl SHOPMOBILITY ABERDEEN ANNUALREPORT AND UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SHOPMOBILITY ABERDEEN LEGAL AND ADMINISTRATIVE INFORMATION M Macklntosh S Carle P Quinn Aspence l Marr airs Delaney A Bis5et Charlty retstr¥tlon Scotland SC018633 Prkndpal addre I 1st Level Mall Union Square 3 Guild Street Aberdeen United Kingdom ABII SRG Independtnt *xamlner ThyTheAccountin8 &Tax Ltd 36 An8usfield AAt Aberdeen A815 6AQ
SHOPMOBILITY ABERDEEN CONTEKrs Trustees report Independentexamlnerfs report Statement offinandal attNitie5 Balance sheet Notestotheffinanclal statements 10- 17
SHOPMOBILITY ABERDEEN TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 TheTrustees present theirannual report and flnanoal statements for theyear ended 31 December 2025. The financial statemÈnt5 have been prepared in accordance wr(h the accountln8 pollcles set out in note I to the financial statement5 and comply with the Charity's govefnin8 document, the Charitles and Trustee Investment1Scotlandl Act 2005. the Charities Accounts (Scotlandl Re8ulation$ 2CrfJ6, FRS 102 'The Financlal Reporting Standafd applicable in the UK and Republic of Ireland" and the Charitie5 SORP 'Accountin8 and Reporting by Chaf¢ties= Statement of Recommended Practice applicable to charities preparing their accounts in accordante with thè Financial Reportlng Standard appllcable In the UK and Republic of Ireland IFRS 1021". objectFsand adMtbe5 The obje¢u¥es of Shopmobllity Aberdeen are set out in its Constitution and Rules whkh were last amended on 10 February The oblertlve of 5hopmoblllty Aberdeen Is to relleve the needs of people wlth disabilths. by provldlng tscillties, In particular wheelchairs. both battery drtver¢ and manual, battery driven scooters and other similar equipment. with the object of Improvlng thelr moblllty and condltlons of Ilfe. We athieved our objettives in 2022 by providSn8 mobillty equlpmenL advice, our wheelthair accesslble vehlcle, thllren's wheelchair ser¥cie. and our Able Deen outreach service. The Trustees have paid due regard to 8uldance 155ued by the Charity Commission In dèciding what actNl+S the Charftv should undertake. Shopmobility Aberdeen Ss a small but impactful charlty commltted to ensuring that everyone livlng In, visitin& or workln8 in Aberdeen can fvlly access the cfty. Our core mlssion Is to provSde vital servlces that promote independence. build confidence, and expand opportunlties lor indivlduals facin8 mobility challenges. Through our p¥ovi5Ion of mobility Stooters and wheelchalrs, combined with our friendly and 5UPPOrtive 5eryice. we ernpower our customers to navigate the clty with ease and confidenee. Whether ivs acce5sin8 shops, workplace5. or local attraction5. we are dedicated to making Aberdeen more Incluslve and auessible for all. Beyond our day-t(J4ay Operatn5 th$5 year. we also provided long-term loans of wheelchalrs and xooters to th05e wlth temporary mtsbility needs. This service is invaluable to individuals rec¢)vefin8 from accidents, injuries, or sur8eries, offerSn8 them a means to masntain their education. employment and independence durlTrg challen8in8 tlmes. Our team Is here to ensure that no one feels isolated or unable to move freety due to short-term difficulties, dernonstratlng our comm6tment to the well-being of every member of the community. In 2025, Shopmobility Aberdeen/AbleDeen ensured that people had access to a range of mobiltty aids, volunteers, 5SiStance and information. In pèrticulai, the provlslon of mathual and powered wheelchairs. powered scooter5. walking fr8me5 and rollators to ensure that those wlth a physlcal mobS11ty difficulty had attess to appropriate, prattical and comfortable equipment which they could use to negate. at lea51 in part. the physical barrier5 created by the topography and construrtion works In our crty ¢enire. Our staff and Kin8s Award for Voluntary Service winning volunteers met people travelling by public transport at various points throu8hout the city wlth equipment. We rt8ularly Supp mobillty equipment to hotels for visitors to the city, and to so¢lal care providers, with a dropoff and plck.up offer rf they are unable to collect, 5UPPOrting commercial and social activities.
SHOPMOBILITY ABERDEEN TRUSTEES REPORT (coNnNUED) FOR THE YEAR ENDED 31 DECEM8ER 2025 able D Picture.. Kin¢sAward forVoluntarySer¥ke Pre5èntstion Our work in partner5hrp wlth the Archle Foundation has enabled chlldren and familles to malntain their Ilfestyles and gtt out and about because of the wheelchalrs we prov*le. This intervention prevent5 bed blocktng at the children's hospital. enables childrers to return to School and parents to return to worL as well as enabling familles to enloy Social and leisure artivhSes. day tp$ and holldays. We provided wheelthair5 to 65 thildren In 2025. resultifig in 2.604 days of use. Our aff and volunteers are always happy to source information or, where appllcable. 8fve out Infofmatlon leaflets to people who requlre 35$1stante and need signpostlng to othei 38encles, sources of finandal advlce and support. Coundl services. etc. Our office in Union Square 15 offere<l as a safe space frjr people to take some qulet time out when they are in town, where we have a dlsabled toilet, sensory Items. fish tanks and an offer of a cup of tea. We often have people struggling with the hustle and bustlè of Union Square stop in for a while until they feel ready to face the world agaln. In 2025, we attended the SPECTrA Festival of Ltght in addrtk)n toour règular seryfjct provlslon.
SHOPMOBILITY ABERDEEN TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Picture.. SPECTIiA 2025 We attended the Aberdeen Hi8hland Games to offer our usual service. The Flreworks dlsplay was well attended. and Able Deen (delivered throu8h a hired vehicle while our usual vehicle was In for malntenancel wa5 parked In York Street because of the construction works at the Beach. We hope to be back to our usual spot next year as thls seems to work better for our custorners. Pirture5.' Aberdeen Flreworks Dlsplay 2025 Our companion service helps those who are less confident or who want company whilst out and about. Lonellness is a problem for many disabled and elderty people, their disability can make it difficult to malntaln relatlonshlps, lobs or volunteerSn8 and community connection5. Loneliness can arise from Ilfe transltlons suth as beyeavement. retlTement or movin8 house. as well as from sotial rejection or lack ol supportlve relationshlps. ChronSt loneline55 is Ilnked to mental health issues like depression and anxiety. as well a5 physical health problems, IncludSn8 a weakened immune system. cardiovascular disease and aTh increased risk of mortallty. Lonety Indivlduals tend to expefiente lower self-estèem. heightened sensitivity to social rejertion and dmculty fomiSn8 and malntainln8 rèlatlonshlps. They may a150 perceive Social interaction5 more negatively, creèilng a (ycle that relnforces thelr isolatlon. In older adults, lonellntss Is parttrcular concernir¢& as it 15 Strongly associated wr(h ¢08nltlve decline and demerttla. We are recruitln8 additional volunteers to take on thi5 role. but we have been delayed because of changes to the rules around PVG and the masslve Increase In
SHOPMOBILITY ABERDEEN TRUSTEES REPORT (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Sprln8 2026.. In children and adolescents. loneliness can hinder social developmertt and academlc performance. We provide equipment to children and people to enable them to retum to school, go on trips. and be with thelr famSty ènd friends whlle reco¥erin8 from injury or operations, for example. We also provide wheelchairs to children and young people while they walt for their own one to arrlve from the NHS or if it is in for repali. This way. we ensure they are not left lan8ulshln8 at home for weeks on end, be¢omin8 lonely and rni5sin8 Out on weekslmonths of their education. Our servltes enable everyone to be able to add to their lives, build confidence and live more independently. This Boes a long way to making people more resilient and feel safer and connected tg their communr(v, even ff to begin with their ommunity is our staff and volunteers. Our services encoura8e people to go out and live as indepertdently 35 P055ible, thls makes them more visibfe to ihe ¥eneral public and help5 reduce the social barriers they face by normalising the appearance of wheelchaiis. scooters afid walkin8 aid5 and those usin8 them. It is important to note that dlsablèd people are not two-dirnen5ional, our customer5 are multlfaced. and we will also advocate for those disabled people who are. for example, 8EM. LG8TQ+ or have deeply held reli8ious belief5. At one time or another. over our 30+ year hlstory. we have helped and supported all the groups covered by the Equality Art of 2010 and the Public Seuor Equality Ovty. sh0pmobilV Aberdeen is tomrnitted to advocating for disabled people living In. workltt8 In and visiting Aberdeen. We do this by encouraging partitipation in civic Ilfe, Including provid*ng information regarding votlng thange5. pollin8 places and sources of infofmation regarding candidates and local representatfve5. We do this by attending meetings with public bodies ncludin& but not limited to, Abeideen City Council, Aberdeen Cty HSCP, NHS Grampian. 8on Accord Care and other care providers. and public tran5POrt provSders. Through our membership of the olbIlIty Equity Partnershlp. we revSew planning applications, partitipate In site vislts, perform rnini-access audits and consult on infrastructure project5. To do thls effectlvely. we regularly seek the views of our usef group and ask them for theli opinions and experlentes. We use the inlormation given to us by our vser group to Inform any advice and su8gestlons we make to Eletted Members and Offlclals in the hope that the needs of disabled and eklerly people are embedded Into every dedsion taken. Our volunteers are vital to the smooth running of our seNices. er the leporting perFo(l. our volunteer5 contributed 72 hours per week which. across the So-week perSod, equates to 3.600 hours for service provlslon and oltr Management Committee added a turthei 126 on 8ovemanee. We have aroynd 15 core volunteers plus many who support attivities when they are able. with a small number of volunteers having been part of the team for over 30 year5. Many of tyjr volunteers ortheir family members are ser¥ice useis.
SHOPMOBILITY ABERDEEN TRUSTEES REPORT (coNllNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 We hosted a group of 10 AGU Oceupatlonal Therapy student5 over days and provided them with practical disabllSty awareness irnining in the hope that they will have a better understandSng of the conditions of llfe for people with dsabIlrtles and make them better practitioners when they graduate. We have a lon8-Standin8 relationship with RGU and will host students again in March 2026. We have supported residential and care homes during 2025. enabling their residents to Bet out and about. Varlovs carers from Bon Atcord Cafe vlsSt weekly with cllents to borrow equlpmeni to eThhance people'5 cholces and 8bve them more independence in the eity centre. We also received b¢)oklngs from both Shetland and Ofkney Health and Social Ca Partnership5 looklng for tquiprnent and wpport for their cllentsto enable them to enloy thelr vlslt to Aberdeen. As In previous years, our financial sftuation was still precarlous In 2025. Wsthout the constsnt and steadt35t support of Aberdeen City Councll. we would not be able to continue providing our much needed and well used services. In 202S, wt received £2392.$5 from a group of our volunteer5 and supporters who took part In the Aberdeen KSltw8lk. Pictures.. Aberdeen KIlalk 2025. We a150 had invaluable in-kjnd support from First Bus Aberdeen, Arnold Clark Or Group and Concept Generators who are helping vs to take care of Virtorla. our AbleDeen vehicle. Without the help and generosity of these volunteers. supporters. companle5 and other charitsble organisatlons, we would not be able to contlnue, and we are very grateful to them for thelr support. In 2026, we will be looking to have more success with applicatlons to trusts and foundatlon5 to enable us to stablllse our core fundin& improve and expand the serylces we provide.
SHOPMOBILITY ABERDEEN TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Flnandal revlew It IS the polity of the Charity that unfestricted funds which have ftot been designated for a specSfit use should be mainiairted al a level equivalent to between three and six month's expendrture. The Trustees consider that reserves at ihls level will ensure that. in the event of a significant drop in fvndln8, they will be able to contSnue the Charitls curnt activities whole consideration is 8fven to ways in whith addonal funds may be ralsed. Thls level of resefves has been matntalned throughottt the year. The Trustees have assessed the malor rfsks to which the Charbty Is exposed. and are satlsfied that 5V5tems are In place to mitigate exposure to the rnajor risks. Structure. 8o¥mance and mon•8ement ShopmobilityAberdeen is an unincorporated assotlatlon, govemed by ltstonstrtutlon and rults. and is reco8nlzed as a charity by OSCR IScottsh Charity No.. SC0186331. TheTrustees who seryed during the yearand up to the date of sfj8Aature olthe financlal statements were.. M Mackintosh S Carle P Quinn Aspence J Marr Cllr S Delar S Shepherd A Bisset (Resigned 25 February 20251 The Committee15 responslble for rnanagln8 the affairs of Shopmobillty Aberdeen and are 8athered from our volunteers, Servi users and members of the 8eneral public who share our aims and objective5, at the Annual General Meeting. The Commlttee have regular formal meetines throughout the year znd may also have ad-hoc meetin8$ as and when required. TheTrustees report was approved by the Board of Trustees. P tylnn TnJ5tee Dated.. 28 March 2026
SHOPMO8ILITY ABERDEEN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHOPMOBILITY ABERDEEN I res)ort on the financial siatements of the Charity for ihe year ended 31 Oecembtr 2025. whkh are set tyjt ort pages 6 to Respecifv re5ponsSbllStles of TnJstee5and e¥amlner The Chartys Trustees are responsible fof the preparation of the financial statements In attordance with the terms of the Chaflties and Trusiee Investments IkotlaThdl Act 2CQS and the Charities Accovnts Iscotlandl Regulations 2006. The charity's Trustees consSder that the audit requirement of Re8ulatlon Iollllal to Icl of the 2tlJ6 Acmunts Regulations does not applv. It Is my respon5ibilty to examine the financial statements as required under section 44lllltl of the Act and to stat whether particular matters have come to my atteniion. Ba51$ of Independentexornlner's rtaternent My examination is carried out in accordance wlth Regulatlon 11 of the Charttles Account5 (Scotlandl Regulat6ons 21)J6. An examination indudes a review of the accounting records kept by the chartty and a tomparison of the financial Statements presented with those records. It also include5 con5ide¥ation of any unusual rtems or dist105ure5 in the financlal statements, and seeking explanation5 from the trustees concerning any such rnatters. The procedures undertaken do not provide all the evidence that would be requtred In an audlt and conseqventty I do not expre55 an audlt opknlgn on the vlew glven by the financial statements. In connertlon wrth ffly examlnatlon, no other matter extept that referred to In the prevlous paragraph ha5 come to my attention.. lal whkh glves me reasonabl cause to bellevethat In zny materlal respect the requlrements.. to keep attounting records in accordance wr(h section 4411) lal of the 2005 Art and Rewlatkn 4 of the 2L)6 Accounts Regulations.. and 1111 to pfepare ftnancial statements which accord with theaccountln8 rècord5 and Comp with Re8ulatlon 8 of the 2C*)6 Accounts Ae8ulations: have not been met or Ibl to which, In my opinlon. attention should be drawn in order to enable a proper under5tandin8 of the finandal statements to be reached. Wilrna A Sim FCCA Inon-practlcln8) Thyrne Accounting & Tax Ltd 36AnKusfttld Avenue Aberdeen A815 &AQ Datèd.. 28 Marth 2026
SHOPMOBILSTY ABERDEEN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE Accoumr FOR THE YEAR ENDED 31 DECEMBER 2025 fvnds funds Income and endowments Ivorn: Donations and 83cleS Othei tradin8 activitie5 Investments Other income 56.912 82,713 iii 6.172 7.401 Total Income 65.558 ,233 Expendlture on: Charitable activiti 84,708 69.637 Ythl ejrpendlture 84,7C 69.637 Net Inromell•xp•ndlturel aNI movemem In funds 119.1501 20,596 Recondllatlon of fund5: fund balance5 at l January 2025 30,524 9.928 Fund bal•rKes •t 31 Dttembef 2025 11.374 30.524 The Statement of financial activitwd$ 5ndudes all 8alns and1055es reco8nised In the year. All income and expenditure derNe from coniinuing activitles.
SHOPMOBILITY ABERDEEN BALANCE SHEET ASA T31 DECEMBER 2025 2025 Tan8ibleassets 378 5,171 Curr¢nl assets Debtors Cash at bank and in ha1 529 7,602 2,231 23,692 8.131 16351 25,923 15701 Cr•dltors'. amounts fllSngdu wlthln one N•tcurr•nt xs•ts 7A96 25.3S3 Totsl ass•ts lesstUfrÈnt liabllllles 11,374 30.524 The funds ofthe Ch•rlty Unrestricted funds 11,374 30,524 11.374 30,524 Thefftnanclal statementswere approved bytheTrustees on 28 Marth 2026 J Marr Ttre
SHOPMOBILITY ABERDEEN NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2025 Account1 pokbes (rIty Inforniatlon Shopmobility Aberdeen Is an unlncorporated char. 1.1 Basls ot preparatlon The financial statements have been prepared in accordance with the Charity's goveming document. the Charities and Trustee Investment Ikot5andl Act 2(X)S. the Charities Accounts (Scotlandl Regulations 21M)6 las amended) and 'Account$ and Reporting by Charities.. Statement of Recommended Prartice applicable to charitie5 preparing their accounts in accordance wlth the Financial Reportin8 Standard applicable In the UK and Republic of Ireland IFRS 1021 leffectNe l January 20191". The Charity is a Publi¢ Benefft Entlty as deflned by FRS 102. The CharSty has taken advantage of the provions in the SORP for charlties applying FRS 102 Update Bulletin I ngt to prepare a Ststement of Cash Flows. The financial statements are prepared In sierlln& whlth Is the functlonal currency of the Charlty. Monetary amounts in these financSal statements ale rounded to the nearest £. The financial statements have been prepared under thè historical cost convention. Irrtodified to indude the revaluation ot freehold PTopertles and to Intlude investment propertles and rtain financlal Instruments at falr valuel. The principal accountin8 policies adopted are set out below. 1.2 Going ¢on¢em At the time of approvtng the financlal statements. th? Trustee5 have a reasonable expertation that the Charlty has adequate resources to continue Sn operational existence for the foreseeable future. Thus the Trustees tontinue to adopt the going COnrn bas15 of accountlng In prepar6ngthe financial Statements. 13 tharltsblelunds Unrestricted funds are avallable for usè at the discretlon of theTrustees In fvrtheiante of thelr charitable objertNes. Restrirted fvnds are subjed to specific conditlons by donors or grantors as to how they may be ustd. The purpose5 and uses of the restrided fvnds are set out In the notes to the financial ststements. Endowmentfund5 are subiertto speciflc tonditions by donorsthatthecaprtal must be maintained bythe Charlty. 1.4 In¢ome Income is reco8nlsed when the Charlty Is legal entltled to It after any performance condltions have been met, th• mounts can be measured reliably, and Èl is probable that inumne will be receNed. Cash dothation5 are recognised on receipt. Other donatlons are reco8ni5ed once the Charlty has been notified of the donation. unle$5 performante condition5 requlre defefial of the amount. Income tax recoverable in felation to donations received under Gtft Aid or deeds of covenant Is retognised at the tlme of ihe donion. Legacie5 are reco8nlsed on recelpt or otherwlse rf the Charlty ha5 been notlfted of an Impendin8 distributSon, the amountls known. and reIpt Is expected. If the amount 15 not known, the legary 15 treated as a contingent asset. 10
SHOPMOBILITY ABERDEEN NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Ac¢oUnt1 polks (COnndI 1.5 Expendlture Expenditure is recogn15ed once therels 3 legal or constructive obligation to transfer economic benefit to a third party, It is probable thal a transfer of economic benefits will be required in settlement, and the amount of the obli8ation can be measured reliably. Expendlture Is classlfled by actfvlty. The costs of each aCtlty are made up of the total of direct Costs and shared c05t5, including support costs involved in undertakin8 each activlty. Dirert costs attributable to a single artlvity are allocated directly to that attivity. Shared costs whlch contribute to mre than one activity and 5UPPOrt costs whlch are not attributable to a stngle activity are apportioned between those actwities on a basi5 con51Stent with the use of res0vrs. Central staff costs are allocated on ihe basls of lime spent. and depreciation charKes are allocated on the portlon of the asset's use. 1.6 Tan¢lble Ilxed asts Tangible fixed a$5ets are inf(ialty measured at cost and subsequently mèasured zt C95t or valuation, net of depreciatlon and any impairnient losses. Depreciation is reco8nised so as to wrlt• off thè tost or valuation of assets Ses5 thelr re51dual values over thelr useful lives on the following bases.. Plant and equipment Fixtures and frttings 25% Reducing 8alance 25% Reducing BaLin The 8ain or loss arising on the disposal of an asset is determined a5 the difference between the Sale proceeds and the tarrying value of the asset, and Is reco8nlsed in the statement of financtal acuvities. 1.7 Impalrrnentof flmed assers At each reporting end date. the Charity ieviews the carryin8 amount5 of its tangible assets to determlne whether there $ any indication that those asset5 have suffered an impairment 1055. If any such indication exists, the recoverable amount of the asset is èstimated in order to determlne the extent of the Impairment1055 lif anvl. 1.8 Cash •nd cash equfvalènts Cash and cash equNalents snclude cash In hand. dep05it5 held at call wlth banks, other thort-terrn liquid investments wtth origlnal MarCleS of three months or less. and bank overdrafts. Bank overdrafts a shown WTthln borrowlngs In current liab¢lities. 1.9 Flnandal InstNments The Charity ha5 Elected to appty the pro¥lskJns of Sectlon 11 '8a5k Flnandal Instnjments. and 5eetlon 12 '0ther Financlal Instrument5 155ue5' Ot FRS 102 to all of sts financial in5trument5. Flnanclal Insir¢Jmtnts are reco8ni5ed In the Charws balante sheet when the Chadty becomes party to the contractual provlsSons of the instrument. Flnanclal assets and liabilities afe offset, th the net amounts presented in the finandal statements, when there Is a le8ally enforceable right to set oft the reco8Thd amounts and thert Is an intentlon to settle on a net basls or to reallse the a55et and Settle the liability simultaneously.
SHOPMOBILITY ABERDEEN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Atcourrtlng pol {Conthu•d) oskfvonclalussets Basic financal assets. whlch indude debtors and cash and bank balan, are init1a1 measured at transattlon prke includin8 transaction tosts and are subsequently carried at amortised cost using the effertive interest method unless the arrangement constitutes a fJnancin8 transattion. where the transactSon is measured at the present value of the luture receipts discounted at a rnark rate of interest. Finantial a$5et5 clas5ifted a5 receivable within one year are not aorted. askfineI0l Iloblths Basic financial liabilities. including creditors and bank lozns are initially recognised at transattion price vnless the arrangement constitute5 3 financing transactStsn. where the debt instrument is measured at the present value of the future payment5 discounted at a market rate of interest. Financial liabilities classifled as payable within one year are not amort15ed. Debt instrumersts are subsequenttycarrfjtd atzmortised cosL usingthe effectfve Intère51 rate method. Trade credltors are obligations to pay for goodsor sepllces that have been acqulred In the ordlnary tourse of operations from suppliers. Amounts payable are classified as current liabilities if payment Is d*Je within one year or less. If not. they are presented as non<urrent liabilltles. Trade creditors are recognised SnitSally at transaction prlce and subsequentlv measured at amortised cost usin8 the effective interest method. Derecognluon offinonclolllobMt Financlal liabilitie5 are derecognised whertthechar15 contractual obligations expireor are dischar8ed or cancelled. 1.10 Employee beneffts The cost of any unused holiday entitlement ts recognised in the period In which the employee's serylces are retewl. rerniination beneffts are recognised ImmetlSately as an expense when the Charity is demonstrably tommltted to ieminate the employment of an employee or to provide termlnatlon benefits. 1.11 R•thrnent beneffts Payments to defined contrfbutioa retirement benefrt schemes are char8ed a53n expense asiheyfall due. Crltlul accountlnKe5Um•trs andludgements In the application of the CharitV5 accountlng poliue5, the Tiusieè5 are requlred to make judgements, estlmate5 and assumptions about the carrying amount of assets and 1Sabllitie5 that are noi readify apparent from other Sources. The estimates and associated a55UrnPtions are based on hsstorical experience and othei factors that afe considered to be relevant. Artual resuhs may differ from ihese estimates. The estimates and undethinB a$5umptSons are reviewed on zn ongoing basls. Revision5 to accountlng estimates are recognised in the peilod in which the estimate 15 revised where the revision affetts only that period, or in the peri¢)d of the revision and future peiiods where the vevision affects both current and luture periods. 12-
SHOPMOBILITY ABERDEEN NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR ThIE YEAR ENDED 31 DECEMBER 2025 Income from donatlDnS and adEs fvnds Donations and gfft5 Grants 16.8S7 40.OSS 13.733 56,912 82,713 Income from oth•rtradlng Kts¥ltl fvnds fund5 Fundralsingevents 2.468 iii Intomefrorn Jnbrtments Unrtstrltted UnrÈ5trkt funds nds Intere retèNablÈ Other1nMe Unre5trfcted Unrosirlcted fvnds fvrmh Other Income 6,172 7,401 13-
SHOPMOBILITY ABERDEEN NOTESTOTHE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Exp•ndltureon th•rhble •ctlvlt*s Heodlni
ac982
Headlni
ac982
Staff costs Insurance Telephone Office costs Advertisin8 Sundry Volunteel expenses Equipment repalrs Subscriptions Fundraisln8expenses EntÈrac914 in database Travel 51.748 6.801 1,771 2.211 270 626 8.225 1,784 3,102 10.5f4J 1,407 654 779 2.153 303 82.614 67.183 Share of support and governance costs Is•• not• 81 Support Governance 1524 570 570 69.637 Anatysts b¥fd Unfestricted fund5 84,708 69.637 Support Costs alk>(ated to a¢tMtI•s Depreciatlon 8ank char8es Governante costs 1.293 231 570 1,724 570 2.454 None of the Trustees lor any perxTrns conr*ected with theml recefjved any remunefation or beneffits from the Charity during the year. 14-
SHOPMOBILITY ABERDEEN NOTES TO THE FINANCIAL STATEMENTS {CONnNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10 Employees The avèrage monthly numbtrof èmpl¢)yÈes durin8 the year was.. 2025 Numbtr 2024 Number Employment costs 2025 Wages and 5alarie5 Other pension msts 52.854 1211 1,144 $4,065 SI,748 Thertwere no ernployee5 whose annval remunerztlon was morethan £60.LTrXI. Taxatlon Thètharity 15 exempt from taxation on its artlvitie5 because all its Income Is applled for charStable purpose Ton1 frAod ¥ss•ts Tot•1 At l January 2025 80,188 41A56 121,644 At 310ecember 215 80.188 41.456 121,644 Deprtlètbon and lrnpglrment At l January 2025 DepreciatSon charged In the year J.188 36.285 1.293 116,473 1.293 At 310ecember 2025 ,188 37,sn 117,766 C•rnlni ¥mount At 31 December 2025 3,878 3878 At 31 December 2024 S,171 5,171 15-
SHOPMO8IL5TY ABERDEEN NOTES TO THE FINANCIAL STATEMENTS (copinNUED) FOR ThIE YEAR ENDED 31 DECEMBER 2025 Amounts falllnK due wlthlnone year. Other debtors Prepayments and accrued Income 2,231 529 2.231 rxedltors: •mountsfallln8 due wlthln oneyear Other (reditor5 Accruals and deferred inmme 570 570 635 $70 R•tlrÈment beneffts¢Mes Defin•dntrIbut1oTh sth•m•s Char8eto profit or lo In respttt of defined contr(bution sthemes 1.211 1.144 The Charity operates a defined contrlbution pension scheme for all quallfyln8 employees. The assets of the scheme are held separately from those of the Chafity in an independently adminlstered fund. 16 Unrestrlcted fund5 The unrestricted funds of the charity comprise the unexpended balances of donations and 8rants which are not subject to specific condilion5 by donors and grantors as to how they may be used. These indude designated funds whith have been set aside out of unfestricted funds by the trustees for speclfic purp05e5. At ljanuary ItKornlry resources Resources At31 Det•mber General lunds 30,524 65,558 184,7081 11,374 P¥eYlous y*•r. At l January Incoffd Resour¢esAI 31 Dewnlxr 2024 Genefalfunds 9,928 90.233 169.6371 30.524 16-
SHOPMO8ILITY A8ERDEEN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Rel*d party tran5actknn5 There were no disclosable related party transactions during the year12024- none). 17-