| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| FOR |
| DURHAM CITY SHOPMOBILITY LTD |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| FOR |
| DURHAM CITY SHOPMOBILITY LTD |
| DURHAM CITY SHOPMOBILITY LTD |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| Page |
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 | to | 6 |
| Notes to the Financial Statements | 7 | to | 13 |
| DURHAM CITY SHOPMOBILITY LTD (REGISTERED NUMBER: 04076663) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 2019). |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing Body |
| The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
| The Directors of the company are also Charity Trustees for the purpose of charity law and under the company's Articles of Association are members of the Executive Committee. Each Trustee retires annually and all are eligible for re-election at the next Annual General Meeting. |
| The Memorandum and Articles of Association states that The Executive Committee shall consist of not less than 5 members nor more than 12. The majority of members of the Executive Committee shall consist of people having a disability. |
| Organisational structure |
| The Executive Committee is required to hold four ordinary meetings per year. Special meetings may be called at any time by the Chair or by any two members of the Executive Committee, upon not less than 4 days' notice being given to other members of the Executive Committee. Last year the group met on eight occasions. |
| The Sub-committee. A sub-committee comprising three or more members can be appointed by the Executive Committee for the purpose of making any inquiry or supervising or performing any function or duty which in the opinion of the other committee members would be more conveniently undertaken or carried out by a sub-committee. |
| Last year three such meetings were help regarding staff appraisal, staff appointments and to consider the long-term sick leave of the manager who was terminally ill and the implications of this and how best to manage this situation. |
| Staffing: Shopmobility currently have two staff, The Manager who is responsible for the day to day management of the organisation and a driver who is responsible for the bus and the excursions. |
| Executive Committee; The Executive Committee is required to meet not less than four times per year. In the last Financial year the Executive Committee held six meetings. |
| Induction and training of new trustees |
| As members of the organisation Trustees are familiar with the practical work within the charity. All new trustees receive an induction pack outlining: |
| - The roles and responsibilities of the Executive Committee. |
| - The main documents relating to the organisation. |
| - Budgets and current financial position. |
| - Future plans. |
| Premises |
| Durham City Shopmobility was incorporated within the development of the Prince Bishops Shopping Centre, therefore was fully designed to be totally accessible. Since the project was established, the organisation has continued to pay peppercorn rent. In 2011 the organisation was relocated to a new purpose built building which is more visible and accessible to service users. Under the tenants agreement, all issues relating to the unit are the responsibility of Durham City Shopmobility. |
| DURHAM CITY SHOPMOBILITY LTD (REGISTERED NUMBER: 04076663) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Risk management |
| The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. |
| We have reviewed the major risks to which the charity is exposed throughout 2017. All procedures have been reviewed and where necessary new one established, reducing the risks the charity may face. Policies and procedures continue to be implemented internally. All safeguarding has been updated. Procedures are in place within Durham City Shopmobility to ensure the health and safety of staff, volunteers and members. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Independent Examiner |
| J D Holloway | FCA | DChA |
| RMT Ribchesters |
| Accountants and Business Advisors |
| Finchale House |
| Belmont Business Park |
| Durham |
| DH1 1TW |
| Solicitors |
| Swinburne Maddison |
| Old Bailey |
| Durham |
| Telephone: 0191 3842441 |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| DURHAM CITY SHOPMOBILITY LTD |
| Independent examiner's report to the trustees of Durham City Shopmobility Ltd ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
| 1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
| 4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
| I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
| J D Holloway | FCA | DChA |
| RMT Ribchesters |
| Accountants and Business Advisors |
| Finchale House |
| Belmont Business Park |
| Durham |
| DH1 1TW |
| 17 June 2025 |
| DURHAM CITY SHOPMOBILITY LTD |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 2024 | 2023 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies | 2 |
| Charitable activities |
| Other trading activities | 3 |
| Investment income | 4 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| Transfers between funds | 12 | 2,490 | (2,490 | ) | - | - |
| Net movement in funds | ( |
) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 44,263 |
| DURHAM CITY SHOPMOBILITY LTD (REGISTERED NUMBER: 04076663) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 2024 | 2023 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 9 |
| CURRENT ASSETS |
| Debtors | 10 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 11 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 12 |
| Unrestricted funds | 41,773 |
| Restricted funds | 2,490 |
| TOTAL FUNDS | 44,263 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| DURHAM CITY SHOPMOBILITY LTD (REGISTERED NUMBER: 04076663) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
| Expenditure |
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
| Charitable activities |
| 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. |
| Governance costs |
| Governance costs include those costs associated with meeting with the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Individual fixed assets bought using restricted funds are written off to the statement of financial activities in the year they are purchased, to show the restricted fund being spent. |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 1. | ACCOUNTING POLICIES - continued |
| Pension costs and other post-retirement benefits |
| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
| 2. | DONATIONS AND LEGACIES |
| 2024 | 2023 |
| £ | £ |
| Donations |
| Grants |
| Grants received, included in the above, are as follows: |
| 2024 | 2023 |
| £ | £ |
| Durham County Council | - | 2,942 |
| Rotherly Trust | 900 | - |
| The Hadrian Trust | 1,000 | - |
| DWP resource Management | 491 | 820 |
| Believe Housing | 500 | - |
| Other grants | 1,472 | - |
| 4,363 | 3,762 |
| 3. | OTHER TRADING ACTIVITIES |
| 2024 | 2023 |
| £ | £ |
| Bus income | 10,517 | 6,871 |
| Membership and hires | 10,400 | 2,848 |
| 4. | INVESTMENT INCOME |
| 2024 | 2023 |
| £ | £ |
| Bank interest receivable |
| 5. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2024 | 2023 |
| £ | £ |
| Depreciation - owned assets |
| Surplus on disposal of fixed assets | ( |
) |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 6. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. |
| 7. | STAFF COSTS |
| 2024 | 2023 |
| £ | £ |
| Wages and salaries |
| Other pension costs |
| 38,986 | 41,641 |
| The average monthly number of employees during the year was as follows: |
| 2024 | 2023 |
| Office staff |
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Other trading activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| Transfers between funds | 2,454 | (2,454 | ) | - |
| Net movement in funds | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 52,824 | 8,900 |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| TOTAL FUNDS CARRIED FORWARD | 41,773 | 2,490 | 44,263 |
| 9. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 January 2024 |
| Additions |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Other debtors |
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Other creditors |
| Deferred income |
| Accrued expenses |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 12. | MOVEMENT IN FUNDS |
| Net | Transfers |
| movement | between | At |
| At 1.1.24 | in funds | funds | 31.12.24 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 41,773 | (5,207 | ) | 2,490 | 39,056 |
| Restricted funds |
| National Lottery Awards for All | 2,490 | - | (2,490 | ) | - |
| TOTAL FUNDS | (5,207 | ) | 39,056 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 52,155 | (57,362 | ) | (5,207 | ) |
| Restricted funds |
| Believe Housing | 500 | (500 | ) | - |
| TOTAL FUNDS | ( |
) | (5,207 | ) |
| Comparatives for movement in funds |
| Net | Transfers |
| movement | between | At |
| At 1.1.23 | in funds | funds | 31.12.23 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 52,824 | (13,505 | ) | 2,454 | 41,773 |
| Restricted funds |
| National Lottery Awards for All | 8,900 | (6,410 | ) | - | 2,490 |
| DWP Resource Management | - | 2,454 | (2,454 | ) | - |
| 8,900 | (3,956 | ) | (2,454 | ) | 2,490 |
| TOTAL FUNDS | 61,724 | (17,461 | ) | - | 44,263 |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 12. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 36,102 | (49,607 | ) | (13,505 | ) |
| Restricted funds |
| National Lottery Awards for All | - | (6,410 | ) | (6,410 | ) |
| DWP Resource Management | 2,783 | (329 | ) | 2,454 |
| 2,783 | (6,739 | ) | (3,956 | ) |
| TOTAL FUNDS | 38,885 | (56,346 | ) | (17,461 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net | Transfers |
| movement | between | At |
| At 1.1.23 | in funds | funds | 31.12.24 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 52,824 | (18,712 | ) | 4,944 | 39,056 |
| Restricted funds |
| National Lottery Awards for All | 8,900 | (6,410 | ) | (2,490 | ) | - |
| DWP Resource Management | - | 2,454 | (2,454 | ) | - |
| 8,900 | (3,956 | ) | (4,944 | ) | - |
| TOTAL FUNDS | 61,724 | (22,668 | ) | - | 39,056 |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 88,257 | (106,969 | ) | (18,712 | ) |
| Restricted funds |
| National Lottery Awards for All | - | (6,410 | ) | (6,410 | ) |
| DWP Resource Management | 2,783 | (329 | ) | 2,454 |
| Believe Housing | 500 | (500 | ) | - |
| 3,283 | (7,239 | ) | (3,956 | ) |
| TOTAL FUNDS | 91,540 | (114,208 | ) | (22,668 | ) |
| During 2022 a grant was received which was restricted in nature. The grant received from The National Lottery Awards for All. This was to be used towards the purchase of two fold up scooters, including the cost of obtaining the scooters as well as any training required at 31 December 2024 all the restricted funds were spent. |
| DURHAM CITY SHOPMOBILITY LTD |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 13. | RELATED PARTY DISCLOSURES |