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 A￿A￿t
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".
objectF￿sand 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 actN￿l+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 Operat￿n5 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 t￿p$ 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 multlfac￿ed. 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.
sh0pmobil￿V 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 ol￿bIlIty 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
d￿sabIlrtles 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 KIl￿alk 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 cur￿nt
activities whole consideration is 8fven to ways in whith add￿￿onal 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 IScott*sh 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 respon5ibil*ty 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 Rewlatk*n 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
3￿78
5,171
Curr¢nl assets
Debtors
Cash at bank and in ha￿1
529
7,602
2,231
23,692
8.131
16351
25,923
15701
Cr•dltors'. amounts f*llSngdu* 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
T￿￿tre

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 provi*ons 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 COn￿rn 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 don*ion.
Legacie5 are reco8nlsed on recelpt or otherwlse rf the Charlty ha5 been notlfted of an Impendin8 distributSon, the
amountls known. and re￿Ipt 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￿ polk*s
(COn￿n￿dI
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 aCt￿lty 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 res0vr￿s.
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 as*ts
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 Ma￿r￿CleS 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 reco8Th￿d 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 financ￿al 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
a￿ort￿ed.
askfine￿I0l 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 whertthechar1￿5 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 Jnb*rtments
Unrtstrltted UnrÈ5trkt
funds
nds
Intere￿ retèNablÈ
Other1n￿Me
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¥f￿d
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
Ton￿1* frAod ¥ss•ts
Tot•1
At l January 2025
80,188
41A56
121,644
At 310ecember 2￿15
80.188
41.456
121,644
Depr*tlètbon 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•d￿ntrIbut1oTh 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-