Company registration number 04076663 (England and Wales)
Charity registration number 1089386 (England and Wales)
DURHAM CITY SHOPMOBILITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DURHAM CITY SHOPMOBILITY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Field
A Oliver
A Dolan
Country of incorporation
United Kingdom
04076663
(England and Wales)
Charity registration
England and Wales
1089386
Principal address
Car Park Level 1
Prince Bishops Shopping Centre
Durham City
County Durham
DH1 3UJ
Registered office
Car Park Level 1
Prince Bishops Shopping Centre
Durham City
County Durham
DH1 3UJ
Independent examiner
David Holloway BA FCA DChA
RMT Accountants & Business Advisors Ltd
Finchdale House
Belmont Business Park
Durham
DH1 1TW
DURHAM CITY SHOPMOBILITY
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
DURHAM CITY SHOPMOBILITY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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
Public benefit

After a difficult and trying time at the beginning of the year, the team at Durham City Shopmobility became more confident in the services it offered as the year went on.

Over the last year we have worked together as a team with an aim to ensure the organisation continues to service the people who rely on us and to increase and improve the level of service we provide. The Board of Trustees have a range of skills and experience and meet on a regular basis to ensure the organisation is fully compliant in all that it does. We continue to have volunteers which helps to keep the staff costs down and a development manager who continues to provide experience and advice as and when required.

We are proud of how far we have come since the beginning of 2025, our aim over the next 12 months is to secure further funding from various sources and for the current level of service to not only be maintained but improved and expanded.

Achievements and performance
Significant activities and achievements against objectives

Funding is vital for our organisation to continue and we are grateful for the £25,000 Durham County Council provided in 2025. We are proud of what we achieved in 2025 and have secured funding of £81,000 for a new accessible bus due to delivered late summer early autumn in 2026. The accessible bus is used to provide a service to individual members and groups members, it is recognised the cost of running this service needs to be realistic. The service the bus provides in really valuable but over the last 12 months we have ensured the cost of the excursions are realistic and reflect the amount needed to cover the overall running costs.

Financial review

Our largest income source was the annual grant from DCC of £25,000. Bus income increased from £10,517 in 2024 to £14,332 however, its Membership Fees showed a decrease from £10,400 in 2024 to £8720 this year. Donations also decreased with only one small grant from Believe Housing of £500.

However, in 2025 we man aged to dramatically reduce our expenditure to £45,350 from £57,862 in the previous year. This was possible mostly by us reducing our salaries to £25,763 from £38,257. As a service providing organisation we will always need employees but by using volunteers throughout 2025 we have reduced our overall salaries but maintained the level of service we provide to our members who are disabled, frail and often vulnerable.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

DURHAM CITY SHOPMOBILITY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Structure, governance and management

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.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

D Field
A Oliver
A Dolan
Lord J Pickering
(Resigned 30 January 2025)
Recruitment and appointment of 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.

Organisational structure

The Executive Committee is required to hold four ordinary meetings per year. Special meetings may be called at anytime by the Chair or by any two members of the Executive Committee, upon not less than 4 days' notice being given toother 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.

Other matters

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
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
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.

The trustees' r eport was approved by the Board of Trustees.

D Field
Trustee
9 July 2026
DURHAM CITY SHOPMOBILITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DURHAM CITY SHOPMOBILITY
- 4 -

I report to the trustees on my examination of the financial statements of Durham City Shopmobility (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

David Holloway BA FCA DChA
RMT Accountants & Business Advisors Ltd
Finchdale House
Belmont Business Park
Durham
DH1 1TW
9 July 2026
DURHAM CITY SHOPMOBILITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
2,146
500
2,646
6,063
500
6,563
Charitable activities
4
25,000
-
25,000
25,000
-
25,000
Other trading activities
5
23,052
-
23,052
20,917
-
20,917
Investments
6
181
-
181
175
-
175
Total income
50,379
500
50,879
52,155
500
52,655
Expenditure on:
Charitable activities
7
44,850
500
45,350
57,362
500
57,862
Total expenditure
44,850
500
45,350
57,362
500
57,862
Net income/(expenditure)
5,529
-
5,529
(5,207)
-
(5,207)
Transfers between funds
-
-
-
2,490
(2,490)
-
Net movement in funds
9
5,529
-
5,529
(2,717)
(2,490)
(5,207)
Reconciliation of funds:
Fund balances at 1 January 2025
39,056
-
39,056
41,773
2,490
44,263
Fund balances at 31 December 2025
44,585
-
44,585
39,056
-
39,056

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DURHAM CITY SHOPMOBILITY
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
13,269
16,263
Current assets
Debtors
14
790
1,011
Cash at bank and in hand
32,198
24,358
32,988
25,369
Creditors: amounts falling due within one year
15
(1,672)
(2,576)
Net current assets
31,316
22,793
Total assets less current liabilities
44,585
39,056
The funds of the charity
Unrestricted funds
17
44,585
39,056
44,585
39,056

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 9 July 2026
D Field
Trustee
DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
1
Accounting policies
Charity information

Durham City Shopmobility is a private company limited by guarantee without share capital and use of 'Limited' exemption, incorporated in England and Wales. The registered office is Car Park Level 1, Prince Bishops Shopping Centre, Durham City, County Durham, DH1 3UJ.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
20% on cost
Motor vehicles
18% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 9 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
2,146
-
2,146
2,200
-
2,200
Grants
-
500
500
3,863
500
4,363
2,146
500
2,646
6,063
500
6,563
Grants
Rotherly Trust
-
-
-
900
-
900
The Hadrian Trust
-
-
-
1,000
-
1,000
DWP resource management
-
-
-
491
-
491
Beleive Housing
-
500
500
-
500
500
Other
-
-
-
1,472
-
1,472
-
500
500
3,863
500
4,363
DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable activities
Grants
25,000
25,000
Grants analysis
Charitable activities
Charitable activities
2025
2024
£
£
Durham County council
25,000
25,000
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Memberships and hires
8,720
10,400
Bus income
14,332
10,517
Other trading activities
23,052
20,917
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
181
175
DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
7
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
25,763
38,986
Depreciation and impairment
3,114
3,494
Bus running costs
10,320
7,114
Licences and fees
20
20
Administration expenses
3,592
5,107
Small equipment and workwear
-
127
Repairs and maintenance
211
574
Stripe fees
100
595
HMRC interest
-
11
43,120
56,028
Share of support and governance costs (see note 8)
Support
2,230
1,834
45,350
57,862
Analysis by fund
Unrestricted funds
44,850
57,362
Restricted funds
500
500
45,350
57,862
8
Support costs allocated to activities
2025
2024
£
£
Governance costs
2,230
1,834
Analysed between:
Charitable activities
2,230
1,834
2025
2024
Governance costs comprise:
£
£
Independent examination fee
2,230
1,834
2,230
1,834
DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
9
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2,230
1,834
Depreciation of owned tangible fixed assets
3,114
3,494
10
Trustees

None of the trustees (or any persons connected with them) received any expenses, remuneration or benefits from the charity during the year.

11
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
2
2
Employment costs
2025
2024
£
£
Wages and salaries
25,240
38,257
Other pension costs
523
729
25,763
38,986
There were no employees whose annual remuneration was more than £60,000.
12
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
13
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
7,645
1,344
4,199
51,222
64,410
Additions
120
-
-
-
120
At 31 December 2025
7,765
1,344
4,199
51,222
64,530
Depreciation and impairment
At 1 January 2025
3,032
1,216
1,263
42,636
48,147
Depreciation charged in the year
710
19
840
1,545
3,114
At 31 December 2025
3,742
1,235
2,103
44,181
51,261
Carrying amount
At 31 December 2025
4,023
109
2,096
7,041
13,269
At 31 December 2024
4,613
128
2,936
8,586
16,263
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
790
1,011
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
30
-
Trade creditors
174
1,212
Other creditors
94
144
Accruals and deferred income
1,374
1,220
1,672
2,576
DURHAM CITY SHOPMOBILITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
16
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 January 2025
Incoming resources
Resources expended
Transfers
At 31 December 2025
£
£
£
£
£
Believe Housing
-
500
(500)
-
-
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
At 31 December 2024
£
£
£
£
£
National Lotter Awards for All
2,490
-
-
(2,490)
-
Believe Housing
-
500
(500)
-
-
2,490
500
(500)
(2,490)
-
17
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2025
Incoming resources
Resources expended
Transfers
At 31 December 2025
£
£
£
£
£
General funds
39,056
50,379
(44,850)
-
44,585
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
At 31 December 2024
£
£
£
£
£
General funds
41,773
52,155
(57,362)
2,490
39,056
18
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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