Chaiity re9istr¥tsM 1210998 (England and Walal
THE STORE CUPBOARD CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025

THE STORE CUPBOARD CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Tru¥tee•
Ms Blilt
Ms Deborah Randal
Ms Avw
MrT C Paw)s
(Appowrted 19 Novembèr 2024)
(Appoinled 19 November 2024}
IAppoinled 19 November 2024)
(Appointed 11 November 20251
Charity registralion
En*nd and Il&les
1210998
R•glstsred office
21 ROseb￿k Road
Harwel
Londc
Unrteil ￿"n9d￿n
WI 2EW
Independent •xam6n•r
Red(ty Siddiqui LLP
18>189 The Valg
Londc
Unrted
W3 7RW

THE STORE CUPBOARD CIO
CONTENTS
P•go
Trustees. rewt
Independ￿t examinerfs repc¥l
Statement olfinanaal ad1vit￿$
Slalemenl of finanual pwbon
Notgs to the financial statements
7-11

THE STORE CUPBOARD CIO
TRUSTEES, REPORT
FOR THE PERIQD ENDED 31 OCTOBER 2025
The Tmstees present Iheir annual and financaal statements ￿ the wiod ended 31 O¢t(tsr 202S.
During the period. the organi5ation undenverrt a fcwmal con¥v5*Jn from a CoMmL￿ty Interest Company to a
Chafitable Incorporated Organisalion and is now constituted as The Store Cupboard CIO. The ￿nVerS1O￿ look
effect 19 Novembef 2024. The Trusiees Lmdw5tand thal. in aCCOTdance wth the re￿an1 legislation and
egvlalions goveming su(* ¢onver%on5. this represents a c£x￿inu81lM of the same legal entsty in a new corporate
forni. rather than the ueaticffl of a new organisati(ffi.
The financial st?tements h4¥e been prepar￿ ￿ acoyd8nrA wrth the accovnling poI￿yeS set out in note 1 to the
financial 5ts1ements al￿ compty wrth the CIO'5 goveming ¢j￿rne￿t. the Chaiilies Acl 2011, FRS 102 "The
Finanaal Reporb'ng Standard apFdicable In the UK and Repubhc of Ireland" and the Charities SORP 'AC￿￿nting
and Reporting by Chanb'es.. Statement ol RecLvnmended Practice applicable lo charibes preparing their accounts in
accordance wllh the Finanual Rewting Stsndard apFIi￿b1e in Ihe UK and Republic of Ireland IFRS 1021".
Obl•ctlv•* and •¢t1v￿$
The objects of The Store Cupboard CIO are lo relieve and prc4nrfe soual Irthlon by provrdlng acces5 10
ffordable food and essential hou6ehohJ rterns to ￿di￿duals and families in need. and by suppoth'ng comrnunily
wellbeing.
The charity 5eek5 10 8¢hleve its through the operation ol a membershiTrbased food support service,
which redislribute5 surplus lood and other essential goods to loca househokls al a significanlly f&duced ¢osl. This
approath enabtes mefflbers to a(xe8s nutrithjus food whle athl￿￿￿9 meaningfvl samngs on Iheir es8ents.al
shopping.
In addrtson to Ic*Jd probisicffl, the thwity woths to the wtder r)eeds of rts merrtjers ty offwing signposting lo
relevant support SgNices and fostem9 a sense ol communrty through engagement inilialive6. The charity also
relies on the support of voluntews, who play a vital role in Il* day-tftrday operabon5 and delivery of services.
The tnjstees have had due regard to the guhlance issued by Ihe Charity Commission publlc benefil and are
satisfied that the thanty's acti￿lIeS pro￿de a dear and demonstrable benefil lo the public, particularfy those
experienang finan(ial hardship and scoal exdUsi(￿.
Public benefft
The Trustees have pwd due regard lo issued by the Chaiity Ctynmission in deriding what a￿l￿tIeS the
CIO should undertake.

THE STORE CUPBOARD CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
Achlov•m¢n¢• and prfornmnce
Swrnficant activi&es and aCh￿vementS against obWvg5
In our fifst year as a registered CIO. the thanty supplwied an average of 2fKJ househohjs per month. rèdistributed
1,500kg of SUr￿u5 food. and enal￿e￿ members to saMngs of over £10,orA) on essentsal shopping. These
activities were underpinned by ¥O￿nteerS vtho ojle(1tr4* Lvityilxrted 4.5(K) h￿r5. woNlding essential operational
capaiyty and direct support lo our members.
The trustees h8¥e identrf*d key pno11￿S the f￿h(￿ling year. in(kning se￿ring approwale premises.
strengthening food 5uppty partnerships, enhanurrfJ finanTra suslainabilty. supporb.ng volunteer wellbeing, and
improving signposting and vrrider c(Mnmunity engagement. The prmupal risks laced by the ¢hanty relate to rising
opefalional costs, variabilty in food sup￿. and the ongoing thallenge of securtng suitable PTemise$. These risks
are subject to continuou$ monitoring and obEr5￿ht tsy thè tsustees, with rnitigats.on ffleasures re¥iewed regvlarly to
ensure the chanty's eontmued effectwe opefation. The truslees express their appreualion to all volunteers.
members, lunders, donors, pJth4fS for on9￿9 PAVP(xl, whith remains essential lo the delivery of the
chadty's purposes.
Fln•n¢lal r¢vl•w
R858ry8s policy
During the period, The Store Cupboard CIO generated lolal in￿)Ming resources of £52,396. primardy from
donations. grants. and trading actswties conneded lo its ch*itatAe ￿e￿"ve5. Expenditure for the Same per￿1
amounted to £68,799 reflecting the conts'nued deh¥ery of frontline serwos and support activitse5 within th8
mmunlty.
Ay a ￿$￿11, the CIO recorded a net defiot of £16.403 for the period. Dewe this, the CIO maintsined healthy
reserves of £44,189 8131 October 2025. The Trustees ¢￿sIder this bevel of reserlès to be sat15faclory and in lin
with the CIO'5 re5erve$ policy, which aims to maintain btheen three and slx months of operating expendrture lo
ensuie financial slats'￿ty and the aknhty to respo￿1 to variations wi fwK1uw.
structurn. go¥•rn•ne• and manag•m•nt
During perv)d under revivw. the c*anty's oFwati￿S were ovewseen by four Trustees. Staffing ¢onsisted of one
part-time Man8ger 8ngaged Via a serbi￿$ ccrt. ￿￿ted by a dedi¢al•J teaffl of approximately ￿enty
volunteeTS.
Thè Trustees who seryed during Ihv and up to the d* ol Signatu￿ ofthe financial slatements were..
Ms Margaret Biilt
{Apwled 19 November 20241
Ms Deborah Rand811
(Appointed 19 NovembeT 20241
Ms Tracey Powell
(Awomled 19 November 2024 resi9ngd 13 November 2025)
Ms Sharon Averill
(Appointed 19 November 2￿24)
Mr T C Papps
{AppoKited 11 NoNEmber 2025)

THE STORE CUPBOARD CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
ReGnwtfflent and ap￿nIMent Oft￿steeS
Trvslee seledion for The Store Cupboard CIO is f￿S•d on a b8larw of speofic skills r￿eded {fof
example. [￿anCe, go¥err￿nce and legat) together wilh apwopn.aie knlp￿e￿ge and experience. A potential Twstee
must hav8 a personal and demonslrabje understsnding of and commilment lo the Charws purpw. Key attributes
for a Trustee Indude inlegrty, the ab￿rtY to work wdl as part of a team and strategic dery51￿ makn"ng.
Trustees are appointed in accordancè wrth the CharW5 Const¢tub'on (k4)Jment. Every Truslee Wll be
appointed by the existing Board of Tfijstees as requiied and must be apwnted by a resolution at a properly
onv8ned rneeb.ng ol the Board of Trustees. There must be at least three Twstees in place at any bme. All Tnjstees
must sign a Trustee DedaratKJn in accordance wrfh the Charty Commt55ion's requirements. Any new Trustee will
receive inlornutmm to SUPPXMt thèm in fLbifithn9 thw resp￿S1￿rt￿5. A Trustee for The Store Cupboard CIO will
conlinue to hold Offi￿ ￿￿85$ Ihey reb"re. th.e or are removed or disquakfied in accordanc* ￿th the pro￿510n5 01 the
Constitution.
org8n1sal￿n8l slnKlurg
The Charity is a Chantable Incorkvated Organwlw ICIOI 8nd is goNEmed by a Foundation CL￿$11¢U110n. The
organisatson was eslablTrshed follcwng its converswjn from The Store Cuiknard C.l.C. (Company number.
126922201 and w$$ sucre551￿ regstered wth the Chaiity Commissv)n for England and ￿tsIes on 19 November
2024
Ichaiity
12109981.
AS a Foundation CIO. the Charbty's onty members are ils Trustees. Undgr the leffns of the Constilution, the Trust89$
have the power lo app￿nI addrtional Trustees to the Board based t)n the 5kn.lls and experiencE required to further
the Chaiivs obiects. All assels. liabilib'e$ and ￿gOing ¢harrtabFe acts.vit￿$ of the Communrty Interest Company
became those ol the CIO by operatw of law wrslralion.
The tTuslo•$' was approved by the Board of Tnjstees.
Ms Marg8fel Brrtt
Tvu•tèe
qhlcT). 11<12(9

THE STORE CUPBOARD CIO
INDEPENDEKf EXAMINER'S REPORT
TO THE TRUSTEES OF THE STORE CUPBOARD CIO
I rewl to the Trustèes on my exam￿al￿ of Ihe StateM￿ts of The StLYe Cupboard CIO (the CIO) for the
p•YithJ ended 31 October 2025.
RMpon•lbllJilo1 •nd ba•1* of r•port
As the Trustees of the CIO ycmj are resFKfflsth ts th• preparaion of thg finanual statements in accordance with
the requirements of the CharitiesAcl 2011.
I report in ￿spect of my exaM￿allOn of the CIO'S fmanoal stslements caThied OLrt under seth'on 145 of the Charities
A¢i 2011. In carrying out my eXaMinat￿n I have lol(r*ed the th"Tecb"on5 given by the Charity Commission under
seclion 14515)￿) of Ihe Ch8ntye$ Ad 2011.
Ind•p•nd•nt •xamln•f• •tat•m•nt
Your attention is drawn lo the faca that Ihe ¢hanty has wepared the financial statements in accordance with the
relevant version of the Statement of Recommended Pra¢*'ce applicable ¢0 charities weparing their finaniial
ststements in accordance with the Ftnanual RepThting Stsndard apphcable in the UK and Republic ol Ireland (FRS
102) in pièlefence to the Accounkn"ng and Reporting by Chants"es". Statemenl ol Recommended Pracaice is¥ued on 1
April 2005 which is referred to in the exlant regulations but hès now been 7Mthdrawn. l understand that this ha$
been done in order lor Iht financial 8tatsment¥ ¢0 pro￿de a true •rhJ l•r in accordance with UK Generally
Awted ACr￿untsng Pfa¢ti¢e.
I have o)mpleted my examination. I c(ffifimi Ihat no matters ct)me ¢0 my attentiC￿ in oJnne(*ion wth the
examination giNing me cause to l)81ieve that in any m*erial respecl..
accounting records ware nol kept in resped of the CIO as requ*¢d by section 130 of the Charibes Act 2011.
the fin8nts81 slatements do nol acc(Kd vAth Ihose reccffds." or
the finanoal statements do not wrth the apph"¢able requirements conwning the form and content of
financAal $18lements set out in the Chant￿S (Accounts and Rèp￿$) Reg￿&tH)n5 2008 olher than any
requirement thal the financial slatements gi¥t a twe and law Mew. whth is nol a mattw considered as part of
an I￿lependent ex￿l￿atr"0n.
I have no concems and have come auoss no other matter5 in ¢onnedbon with the examination to which attention
should be drawn in this report Mi order to ena14e a prw understaN*N ofth¢ finan(Jal statement$ lo b& reathed.
R￿dY Si
diqul LLP
18>189 The Vale
Acto
London
W3 7RW
Unrted Kingdom

THE STORE CUPBOARD CIO
STATEMENT OF FINANCIAL ACTlVtriES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 OCTOBER 2025
fund•
2025
fitnds
2D24
Incom• from:
Donations and legau
Other trading activibes
Inveslmenls
44.782
7.591
23
123.231
8,541
T•)l•l Incom•
52.3
131.772
Expendlture on:
Charita￿e acti¥ilie$
71.180
Totsl ?xp•ndStur•
71,180
N•t Incom•ll•xpendlthr•l and mov•m•rt In fvnd•
(16.4031
60,592
R•conclllatlon of lund•:
Fund balances al 19 November 2024
80,592
Fund b•lanc•• •131 Oclob•r 202$
44,189
80,$92
Th• stat$menl of finarKia activiiies inc*Aes al gaMIs and losses re(wnised wlod. Al income and
expenditure derive from contr'nuing adivrties.

THE STORE CUPBOARD CIO
STATEMEKf OF FINANCIAL POSITION
AS AT 31 OCTOBER 2025
2025
2024
Curr•nt ••uts
Trade and other receivables
Gash al bank and in hand
12
1.228
1.860
59.512
55.108
{10,919)
61.372
17801
Curv•nt liabiliti
13
N•t cuTr•nt a•¥•ts
44,189
00,592
Th• fund8 ofthe CIO
Unrestrirted funds
14
44.189
60,592
44.169
80,592
The ffinancial slatemenls wwe approved by tht Trustees on 13Awl 2028
ia(L
Ms Sharon Averill
Tru•ts•
'1'-12

THE STORE CUPBOARD CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
A¢countlng pokleg
Chaylty Infgrmalion
The Store Cupboard CIO is a Charilable Inccyporated Organisatiw ICIOI registered in England and Wales,
govèmed by rts FoUnda￿n Constitution dated 19 Noveth 2024.
1.1 Reporting p•rlod
The financial statements have b¢en yepared kn the wiod ended 31 October 2025. This per*Jd reflects the
conversion of The Store Cupboard from a Community Interest Cornpany lo a Charilable Incorporated
Organisation. whith look effecl on 19 November 2024. A$ a resutt of this change in corporate lorm. the
Tru5tee5 have determined that it is appropnale to present the finar￿1 slatements for this reporting period to
rellect the organisation's *#v*ibes
The TIu5tee5 consider the Lwversion to reprèsent a ￿trnua￿0n of the same legal enljty in a new structure.
However. the thange in reporting basis and presentation means Ihat the ￿Mparab"Ve irrforrnation wesented in
these financial statemen15 may not be entlTely comparaL4e wtth prirw penods. The Trustees have tsken this
approach to ensure Compl"an￿ wth applicatle accounb.ng $iant1ard5 and to W0￿de dear and transparenl
porting ol the charity's financia Fwb'on and adJ"wlies lolumng its conversion.
1.2 Ba•1• of pr￿￿110￿
Thè finanual ststements have been wepafed in accordance the CIO'S go¥eming doeumgnt, the Chafities
Aci 2011. FRS 102 The Financial Re[￿￿19 Slandafd aFflicable in the UK and Republlc of Irelan(r and the
Charilies SORP "Accouniing and Reporting by Chants"es' Stalemonl of Re(xyhmended Practs'ce applicable io
charities preparing Iheir arxounis in accordance wrth the Finanoal Reporting Standard applicable in the UK
and Repubh"¢ of Ireband IFRS 1021". The CIO is a Public Benefft Ents"ty as defined by FRS 102.
The CIO has taken advantage of the wovtyons in the SORP ts dlantss lo prepare a statement of cash
flows.
The finana81 statemerrt$ hab* departed fr(¥n the Chafibes (Acc￿nts Re&￿ts) Regulations 20)8 onty lo
the extent required lo prO￿￿e a true and lair view. Thi$ departure has involved follwng the Slalen7enl of
Recommended Practice for charities apptying FRS 102 ralher Ihan the Vafsion of the Ststement ol
Recommended Practice which 1$ ￿ferre{l to In the Regulations bul which ha5 wnce been wthdrawn.
The finan(ial ststements are prepared in stethng. ¥thith is ts I￿￿nal cwoncy of the CIO. Monetary
amounts in these financial statement$ a￿ T￿￿ded lo the nearest £.
The financial statements ha￿ t￿en pr•parnd under histowical ojst convent*)n.
1J Golng conc•rn
At the time of apwown9 Ihe fffwual 51atements, the TfUSt¢es h¥¥e a ￿5￿￿ble expoclatKJn that the CIO
has adequate ￿$oUr￿5 to conbnue in opwational exislenL* for the loreseeable fulufe. Thus the TnJstee5
o)niinue lo adopt the going concem basis of a¢(x)unling ￿ prepaiiThJ ihe financial slalement5.
IA Charltable funds
Unrestrided fiJnd5 are ￿lat￿e use al ￿ th"sryeiTh of the Trustee$ in furthefarKe of th￿r charitsble
objectives.
Restricled funds are S￿'eCa to speofK C￿d￿lOn$ by donors LY grantQW¥ a5 to how they may be used. The
purposes and uses ol the reslriLled funds are set oul in the notes to the statement5.
EThJowment fvnd5 are subject to spe￿￿ ￿1n{h￿on9 by donor5 that the captsl must be mainlained by Ihe CIO.

THE STORE CUPBOARD CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
Accounling poll¢l•8
IContlnu•dl
l.S In¢om•
lft¢ome is recognised when the CIO is *galy entthd to it after any perfomwice C￿dillOnS have been mel,
the amounts can be measured rdHLty, ar*J il is probable that in￿rne wll be received.
Cash donations are recognised Cm receipt. Other d￿allonS are recognise(l (￿ce the CIO has been nobfied of
the donalion. unless perfo￿nar￿e condrtions reqLbire deferral of the amount. Income tax recoverable in f4lation
to dOna￿onS received under Grft or deeds of covenanl 15 recognised at the time of ihe donation.
Legaaes are recognlsed on recwpt or othwwtse rf the CIO ha5 been notified of an imp8nding distributron, the
amcHJnl is knoAtn, and re￿Ipl is expected. N the amount is not knry•m. the legacy is Ire8led as a contingent
aB8et.
1.6 Expendliur•
Expendrture 1$ ￿Cognised once ihere is a legal w con5trudNe oblgation to transfer economic benefft to
third party, rt Is probable that a transfw of econo￿￿C beneffts wil be required in setllement. and the amount ol
the obligaticffl can be measured Teliai*y.
Expendilufe 18 clas%fied ty actmty. The costs ol eath adivity are made up of the total of dired costs and
shared costs. indyding support costs irNofved in undertakn.ng each actsvity. threcl ¢osts altributable lo a single
actiwty are alloc8ted dlrectty to that acliwty. Shared costs contribute to more than one actI￿ty and
$UFQOrt co$ls whith are not attributatAe lo a single activity are appryboned between those aclivilies on 8 basis
con¥islenl vAth the use of resources. cent￿ 3tsff costs are allocattrd on the basis of tsme spent, and
deweciallon ch8rg•s are alktaed on lh& pr￿lI0n olthe assel's u88.
1.7 C•8h and ¢￿h •qulval•nts
Cash and Cash equivaents incjude cash in hand, depos'rts held at cal wiih banks, other sh(M1-t$mi liquid
inveslmenls vthh original maturilies of months or less. and bank overdrafts. Bank o￿ld[8ft$ ara shown
in borrowngs in ¢)Jrrenl ligts'hlies.
crtllcal aGcoundng utlmatss and ludg¢m•nls
In the 8pph"c81ion of the Clo'g 8¢(xxJnling pofic•8s. tr•e Twslees are required to make judgemènts, estimates
and assumpb.ons about the carrying amount of assets arKJ h"ats'hties thal are not readity apparent from other
sources. The e5timate$ and assctiated aMumpticffls are based fm historical experwc8 and other fadors that
are C￿sidered to be relevant. Actual resLIt5 may drfer frcrfn ihese estim*es.
The estimates Under￿￿"ng assumtyhjns we re¥th¥ed on an ontyyng basis. Re¥i&on$ to accounting
eslimates are rec))gni$ed in the pericrfj in ¥thKh the e5J"rn*È is revised where the re¥ishTh affects onty that
perlod. or in the period of the T￿lS1On and ftrture peric*Js where Ihe re¥ision allec1s 1)oth ojffenl ani1 ftrture
periods.
Income trom donatlons and legacies
Unrestricted Unrestrictsd
funds
fvnds
2025
2024
tlonations aThJ grfts
44.782
123.231

THE STORE CUPBOARD CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
In¢om• otherirnding aclivilles
Unve*trlctsd Unmtrlcted
fvnd8
funds
2025
2024
Shop inctyne
7,591
8,541
Income fnxn Inv••trn•nts
Unmtrlcted Unre8trl¢l•d
fund•
fvnds
2025
2024
Interest receNable
23
Expendltuv• on char5tabl• atthillA••
Ch•rltsble
Activiti••
2025
Charftabl•
Actlvltl•¥
2024
Dlr•ct eo•ts
Shar• of Support and gov•manc• ¢o•ts Is•• no1•
Supwi
68,199
800
70,400
780
68,799
71.180
An•ly•l• by lund
Uniesirlcted fvrKIs
68.799
71.180
Support costs allo¢at•d to 4Ctivill•s
2025
2024
Support Cosl
Governan￿ costs
66.199
70,41X)
68.799
71,180
Analysed between:
Charrtable ALti¥￿e$
68,799
71,180

THE STORE CUPBOARD CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
Net movement In ￿ndS
2025
2024
The net movement in ftmds is stated after thargwWl¢yeditvig).'
Fees payable for indopèndwlt examIn￿10n of the (￿ar￿$ fmancwl
slaternents
None of the TnJstees lor per$c￿5 C￿neCted wilh them) recei4*d any romuneralion N ben•ffts from the
CIO during Ihe peiiod.
10 Employ•••
The 4￿rage monthty n￿ber of•M￿)yeeS dLty*ig the was".
2025
Number
2024
Numb•r
Thore were no emF4oyee$ whose annual remuneralion was mNe than £60.0￿.
11 Tlmtlon
Th& Chanty is exempl from taxation ￿ rts a￿￿￿￿•S be&wse al its income Is apphed for tha11ta￿t purpos8S.
12 Trnde •nd oth•r rnc•lvabl••
2025
2024
Amounts f*Nlng due Twlthln on• y•ar.
Othor receivable$
1,228
1,880
13 Currnnt Ilabllltle•
2025
2024
AccTual8 and deforred income
10.919
7BO
10-

THE STORE CUPBOARD CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
14 Unrestricted fund•
The unrestrKted fvnds of th8 d)th c(xhwise the b8lan¢e8 of d(ThtKffls and grants whith are
subjecl to specific conditions by donNs and grantors as to h(3W they may be Ltsed. These ir￿￿de
designatad lunds have been sel asth Lmrt of urwe51rKted lu1￿S by the trustees for 8pecrfK purposes.
At19
November
2024
Incoming
resources
Resou￿8* At 31 October
èxpended
202S
General frJnd$
60.592
52.3
168.799)
44,189
Pw•vlous Y￿r.
At19
Ineomlng Resourc
At18
Ilov•mb•r TewuKcM •xp•nd•d No¥•mber
2023
2024
General furK15
131,772
(71,1801
80.592
15 R•l•t¢d p•rty tvanmctlo
There were no disdosable related pwty transac11￿8 dwing Ihe ￿lIOd12024. nom).
11