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)".
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.
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.
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 managed 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.
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.
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:
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.
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.
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
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' report was approved by the Board of Trustees.
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.
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.
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:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
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
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.
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 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.
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 amounts 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.
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.
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.
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.
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.
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:
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.
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.
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, 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.
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 payments 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.
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.
None of the trustees (or any persons connected with them) received any expenses, remuneration or benefits from the charity during the year.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).