REGISTERED COMPANY NUMBER: 03453926 (England and Wales)

REGISTERED CHARITY NUMBER: 1065677

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Shopmobility Basingstoke

(A company limited by guarantee)

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

16

TRUSTEES

Mr T Gilvear

Chairman

Ms E Walton

Vice Chair/Treasurer

Mr C Connor

(Deceased - Dec 2024)

Mr K Hall

Ms J Kelly

Mr N Bates

President

Mr C Evans

REGISTERED OFFICE

Church Street

Basingstoke

Hampshire

RG21 7QQ

REGISTERED COMPANY NUMBER

03453926 (England and Wales)

REGISTERED CHARITY NUMBER

1065677

INDEPENDENT EXAMINER

Wheeler & Co Ltd

Chartered Accountants

The Shrubbery

14 Church Street

Whitchurch

Hampshire

RG28 7AB

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 31st March 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are:

- To provide those residents of and visitors to Basingstoke and Deane with impaired mobility, greater freedom and independence by the provision of both powered and manual wheelchairs together with powered scooters, and walking aids

- To develop and maintain partnerships with local statutory and public sector organisations together with community groups in order to:

-develop an awareness and understanding of Shopmobility and the service it provides

- improve access within the town centre, its facilities and surrounding areas

- develop and maintain business partners to provide specific business support e.g. HR, legal, accountancy

The trustees consider that these objectives comply with the duty in section 4 of the 2006 Charities Act to have due regard to guidance published by the Charity Commission.

Significant activities

The activities that contribute to the Charity's aims are the hiring of mobility equipment from its premises in Church Street.

Public benefit

The following figures demonstrate the public benefit for the year 2024-25

- Number of customers during the year: 1456 (2024 - 1410)

- Number of hires for town centre use: 3640 (2024 - 3618)

- Number of days hired for other needs: 3233 (2024 - 2712)

Covid - 19

Post Covid customer confidence continues to improve, showing an improvement on customer use. We continue to sanitise each piece of equipment prior to hire.

Role and Contribution of Volunteers

The Charity makes significant use of volunteers in its activities with a substantial donation of time and effort from 23 regular volunteers (not counting those volunteers who are purely event volunteers). These volunteers donate an average of 4 hrs per week to Shopmobility Basingstoke.

Shopmobility Basingstoke was delighted to announce during this financial year we received The Queens Award for Voluntary Services (equivalent to an MBE). This was in recognition to the 25 years of service given by the Volunteers over this period of time, which included 3 volunteers having been with us during that whole period.

The charity incurs minimal costs in the form of travelling expenses for some volunteers.

Charitable activities

All of our activities are undertaken to further our charitable purposes, as set out in our charitable aims and objectives. These aims and objectives are all designed for public benefit and can be found in the Business Plan.

Key Activities

The key activity of the Charity is the hire of mobility scooters together with powered, and manual wheelchairs, and a selection of walking aids. The service is available to all regardless of age and reason for use. Some customers will have a long term disability while others will only require the services for a short time e.g. waiting for/recovering from surgery, accident or sports injury.

The primary service is the hire of equipment for use is the town centre. A secondary service has been developed to provide equipment for long term hire, e.g. holidays/days out, attending appointments, or use at home. The Centre provides a focal point for both residents of Basingstoke & Deane, and visitors to the town who frequently visit to enquire of facilities within the town including shopping, leisure and historical attractions.

Shopmobility Basingstoke is designated by Hampshire County Council as a 'Safe Place' where anyone in the town centre area having concerns for their safety, or distressed about any matter, can come in to our Centre and rest, enjoying maybe a cup of tea or coffee until they feel comfortable enough to go out into the town centre again, or make arrangements to return home in safety. We also have regular users with health issues who come in to our Centre just to enjoy the company of our Team, where they are always welcome.

The business has formed a relationship with a Mobility Shop who supply all forms of disability aids to which we receive commission on sales. In addition to this, we supply mobility equipment to hotels when asked for by their guests visiting the area, a number from overseas. Our business was asked to supply equipment to an international motor show outside of our area, again spreading our recognition further afield.

FINANCIAL REVIEW

Financial position

The business still continues to be affected by rising prices in the National Minimum Wage, Utility Charges, Insurance Fees and general running expenses. This has caused the business to increase our charges again to our end users. However, it is noted that any significant increase will hit those most affected by rising process, i.e. persons on incapacity benefits and pensions, those being the highest number registered on our client base.

The Cloud based telephone/broadband package, although saving on costs, has proved to be less than reliable due to the system only be able to function on 'copper cable', with fibre network not available, as yet, in the centre of Basingstoke. Due to high capacity use in the Town Centre there appears to be little capacity left for ourselves.

The Executive Committee (Trustees) of Shopmobility Basingstoke continue to have confidence in the business plan for the growth of the business over the forthcoming years.The excess of income over expenditure this year has proved our cost saving exercises are working successfully. The excess being £1,282, which compared with an excess of £11,216 in the previous year, however this was because of a generous one-off legacy left by a volunteer resulting in a higher than usual surplus.

With the recognised increase in the UK of persons with mobility issues, and rising ages by living longer, our customer base has increased, and our fleet profile is changing to reflect the differing needs being recognised. The range within our fleet has adapted to these changes with alternative equipment being available to meet with user requirements, and we continue to sell donated equipment to the benefit of those on low income who are unable to obtain mobility aides from the NHS divisions.

The Basingstoke & Deane area also has a large number of people whose day-to-day activities are restricted by either short or long-term health problems, and with a growing population Shopmobility Basingstoke records show we are able to meet with these needs for the foreseeable future. Our services are reaching these people through positive advertising at local medical centres, sections within the local hospitals, and all aspects of the media within our budgets. National suppliers of medical aides are reducing their cover in North Hampshire, Shopmobility meets, and covers many of the needs of those short term post-operative mobility issues. The Centre is often met with referrals from local hospitals, and Doctor Surgeries. Shopmobility advertises in 'free issue' magazine distributed in Medical Centres.

National fund raising, for all larger well-known charities is widely encouraged by on-screen advertising, local charities are unable to afford typical charges. Shopmobility Basingstoke continues to raise its profile and much needed funds through a number of local events, and initiatives, and proving not only a financial success, but also 'spreading the word' of our facilities back at our Centre. A fixed source of revenue is required to offset regular known costs, i.e. wages, utility charges, etc. Grants received from Basingstoke & Deane Borough Council continue to play a vital part in our budgeting, thereby allowing the operation to offer a subsidised 'rental rate' for the mobility equipment offered. This subsidised rate allows those on low income, restricted funds, or benefits to afford to come on to the Town, this of course after having paid either Community Transport, Bus, Taxi, or Train to reach to Town Centre, giving the user more 'disposable income' to spend in the shops. Fund raising allows continuance of really affordable, and fair hire charges, regardless of the period of hire throughout the day.

Additional fund raising is important, and continues to be successful with 'penny' (loose change) collecting boxes taken home by users to put in their spare change. Christmas Gift Wrapping is carried out in 'The Malls' Shopping Centre. We also continue to hire a charity shop in a nearby village for two weeks of the year - usually end of May/early June to raise funds by selling donated clothing, bric-a-brac etc. All of these events have proved financially beneficial in generating additional funds within our fund raising budget.

Continued support from Basingstoke & Deane Borough Council has been vital and much welcomed during this particular year's important part of Shopmobility Basingstoke's life. Local Government meetings have provided much needed information on Grant availability to support our financial status. We continue to provide a low carbon, low energy, and fume free facility to anyone with mobility needs, be it either long or short term.

We continue to feel confident of this business offering a much-needed facility for the foreseeable future with the continued support of Grant Funding from Basingstoke & Deane Borough Council, and local businesses.

Reserves policy

A key element in the management of financial risk is the setting and implementation of a reserves policy that is reviewed annually by the board of trustees. The trustees have decided to maintain a minimum level of reserves equal to six months expenses to ensure that any financial risk is minimised.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 1985.

Recruitment and appointment of new trustees

As set out in the Articles of Association, Trustees, (also known as Directors) are elected by the members at the AGM. One third of the trustees who are subject to retirement by rotation or, if their number is not three or a multiple of three, the number nearest to one third shall retire. Trustees are recruited from members of good standing within the community. They must be nominated by an existing trustee and due regard is paid to their skills and the skills analysis of the existing board. The Board of Trustees has the power to co-opt members to fill specialist roles.

Organisational structure

The charitable company is governed by the trustees with day-to-day management delegated to the Centre Manager and her staff. All trustees join sub-groups to work on specific areas of the business (finance and fundraising, planning & governance, building and facilities management, vehicles & On Tour). Each working group has its own Terms of Reference and report to the board of trustees. Strategic decisions are taken by the Board.

Induction and training of new trustees

All trustees undergo an initial induction and training followed by an ongoing training programme to help ensure that they understand their legal obligations under charity and company law, the contents of the governing document, the committee and decision making process, the business plan and recent financial performance of the organisation and in the practicalities of running Shopmobility Basingstoke.

Wider network

The charity is a member of the National Federation of Shopmobility (NFSUK). This was taken over by the British Healthcare Trading Association (BHTA) in November 2014. In 2020 the NFSUK separated from the BTHA to again become a stand-alone organisation. Shopmobility Basingstoke won the national Tom Hillier award in 2016. Shopmobility Basingstoke is now part of a much larger organisation being bound by a greater Code of Practice. However, it is operationally independent and relies on its own resources. The charity is also part of a local network of schemes, 'The Wessex Group'. This group of 11 schemes have agreed a minimum standard of customer registration, terms and conditions and customer training to raise the standard of customer care and encourage Shopmobility customers to be active.

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. For example a conflict of interest policy is in place which includes a register of interests for each trustee.

A comprehensive risk assessment of the business has been conducted, being updated annually. Any findings or recommendations are reported to the Board for discussion before being approved by the Board. In addition, a new robust Business Plan has been written covering 2021-2026 and recently updated.

Approved by order of the board of trustees on 5th August 2025 and signed on its behalf by:

T Gilvear - Trustee

Independent examiner's report to the trustees of Shopmobility Basingstoke (A company limited by guarantee) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.

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.

Kevin Wheeler FCA

Wheeler & Co Ltd

Chartered Accountants

The Shrubbery

14 Church Street

Whitchurch

Hampshire

RG28 7AB

5th August 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

39,056

3,756

42,812

58,543

Charitable activities

5

Sales and charges

42,927

-

42,927

38,240

Registration fees

5,676

-

5,676

4,582

Other trading activities

3

6,934

-

6,934

6,372

Investment income

4

724

-

724

682

Total

95,317

3,756

99,073

108,419

EXPENDITURE ON

Raising funds

1,243

-

1,243

853

Charitable activities

Sales and charges

100

10,057

10,157

9,629

Other

86,390

-

86,390

86,721

Total

87,733

10,057

97,790

97,203

NET INCOME/(EXPENDITURE)

7,584

(6,301

)

1,283

11,216

Transfers between funds

13

(8,799

)

8,799

-

-

Net movement in funds

(1,215

)

2,498

1,283

11,216

RECONCILIATION OF FUNDS

Total funds brought forward

63,963

26,519

90,482

79,266

TOTAL FUNDS CARRIED FORWARD

62,748

29,017

91,765

90,482

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

5,104

12,231

17,335

17,482

CURRENT ASSETS

Debtors

10

917

-

917

1,833

Cash at bank and in hand

75,266

16,786

92,052

90,395

76,183

16,786

92,969

92,228

CREDITORS

Amounts falling due within one year

11

(5,139

)

-

(5,139

)

(4,428

)

NET CURRENT ASSETS

71,044

16,786

87,830

87,800

TOTAL ASSETS LESS CURRENT LIABILITIES

76,148

29,017

105,165

105,282

CREDITORS

Amounts falling due after more than one year

12

(13,400

)

-

(13,400

)

(14,800

)

NET ASSETS

62,748

29,017

91,765

90,482

FUNDS

13

Unrestricted funds

62,748

63,963

Restricted funds

29,017

26,519

TOTAL FUNDS

91,765

90,482

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

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 5th August 2025 and were signed on its behalf by:

T Gilvear - Trustee

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.

Allocation and apportionment of costs

All costs are allocated to general funds except where they can be directly allocated against restricted fund income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Mobility Scooters - 12.5%

Fixtures and fittings - 25%

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.

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.

Donated services

The charity relies to a great extent on the use of volunteers. The economic benefit of these donated services is not included in these accounts.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Donations

7,396

3,289

Gift aid

-

296

Legacies

-

19,817

Grants

31,932

32,166

Donated vehicle sales

3,484

2,975

42,812

58,543

Grants received, included in the above, are as follows:

31.3.25

31.3.24

£

£

Basingstoke & Deane Borough Council

22,950

22,950

Basingstoke & Deane Borough Council - rates waiver

8,982

9,216

31,932

32,166

3.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Fundraising events

5,226

4,530

Social lotteries

1,708

1,842

6,934

6,372

4.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

724

682

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Sales and charges

Sales and charges

42,927

38,183

Mortons sales

Sales and charges

-

57

Registration fees

Registration fees

5,676

4,582

48,603

42,822

6.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Depreciation - owned assets

4,834

5,755

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

8.	STAFF COSTS

31.3.25

31.3.24

£

£

Wages and salaries

55,113

50,420

Other pension costs

1,578

1,456

56,691

51,876

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Administration and support

2

2

No employees received emoluments in excess of £60,000.

9.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st April 2024

50,236

52,428

102,664

Additions

-

4,687

4,687

At 31st March 2025

50,236

57,115

107,351

DEPRECIATION

At 1st April 2024

42,486

42,696

85,182

Charge for year

2,646

2,188

4,834

At 31st March 2025

45,132

44,884

90,016

NET BOOK VALUE

At 31st March 2025

5,104

12,231

17,335

At 31st March 2024

7,750

9,732

17,482

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments and accrued income

917

1,833

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Social security and other taxes

1,036

966

Other creditors

3,623

2,982

Accrued expenses

480

480

5,139

4,428

12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

13,400

14,800

Creditors due in more than one year represent the amount payable in respect of future payments to fund a pension deficit for a former employee at £1,400 per annum.

13.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

63,963

7,584

(8,799

)

62,748

Restricted funds

Vehicle funds

9,733

(6,301

)

8,799

12,231

Legacy fund

16,786

-

-

16,786

26,519

(6,301

)

8,799

29,017

TOTAL FUNDS

90,482

1,283

-

91,765

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

95,317

(87,733

)

7,584

Restricted funds

Vehicle funds

3,756

(10,057

)

(6,301

)

TOTAL FUNDS

99,073

(97,790

)

1,283

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

72,395

(2,232

)

(6,200

)

63,963

Restricted funds

Vehicle funds

6,871

(5,957

)

8,819

9,733

Legacy fund

-

19,405

(2,619

)

16,786

6,871

13,448

6,200

26,519

TOTAL FUNDS

79,266

11,216

-

90,482

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

85,119

(87,351

)

(2,232

)

Restricted funds

Vehicle funds

3,483

(9,440

)

(5,957

)

Legacy fund

19,817

(412

)

19,405

23,300

(9,852

)

13,448

TOTAL FUNDS

108,419

(97,203

)

11,216

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

72,395

5,352

(14,999

)

62,748

Restricted funds

Vehicle funds

6,871

(12,258

)

17,618

12,231

Legacy fund

-

19,405

(2,619

)

16,786

6,871

7,147

14,999

29,017

TOTAL FUNDS

79,266

12,499

-

91,765