Company re918tr•don numbor SC234935 (Scotlandl Charity rngistr4tlon nlber SC024945 Iscodandl CAFE PROJECT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CAFE PROJECT LEGAL AND ADMINISTRATIVE INFORMATION TruJts•s MissA J M¢Kevwn reasur I Souotaryl Mr P M Hardie Mr P D Martin Mr R Cargill S•crotsry Thomtons Law LLP Country ot Incorpornthon Unhted Kingdom (Scotlandl SC234935 Charity rngl•tratlon Scotland SC024945 Prlnclpal addr 7 Brolho¢k Bridg• Arbroath Angu DD11 1NF R•gl•ternd offlc• Whllehall Hou8e 33 Yeaman Shore Oundee DD1 48J Indop•nd•nt •x•mln•r Murray TgylorAudit Llmiled 10 MLorray Lan& Montro88 Angu8 0010 8LF B4nk•rn Bank ol Scotland Brothock 8ridge Arbroalh Angus D011 1NF Sollcltora Thomton8 Law LLP itehall Hous¢ 33 Yeaman Shore Dundee 0014BJ
CAFE PROJECT CONTENTS Page Trustses, report Independant examln•rfs repcrt Stalemonl of fina01 actlv1ti08 Sl8t•menl of fin?ncial po•f(h)n Notss lo the flnandal 8191gment8 7-18
CAFE PROJECT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The trustees prsent their annual report and finanaal ststaments for the year •nded 31 August 2025. The finanaal slalements have been prepared accordan¢& with thè accounting policies set out in note 1 to the financial statements and comply wlth the charity's governing document, the Companies Act 2006 the Charities and Trustee Investrnenl (Scotlandl Act 2005, the Charities A¢¢ounts ISwlland} Regulation5 2006. FRS 102 "The Financi81 Reporting Standard applicable in thtr UK and Republic ol Ireland" and the Charities SORP 'AUntIng and Reporting by Charits'És.' Stalemenl of Recommended Pra¢lice applicable to chariliès preparing their aCeunts in accordancè with the FinAnaal Reportiry Standard applicable in th& UK and Republic of Ireland IFRS 1021" Oblo¢¥08 and aeilvltl The C.A.F.E. Project Icommunity Al¢ohol Free Environmentl opened its doors on 26 Ociober 1998 in rts8pon8e to d•ar need lo provide actlvhl8s and care for young p8ople and those with disability. 11 is based in th& centre of Arbroath in the former Sl Andrews Church. On ffioors. il has 2 large halls, 2 kllchens, toilets, office space. TVS 8nd a compulr roorn. Inltlalty rentsd, the premi8es wer8 pur¢ha88d In 2001 aft8r a fvnd raising mpaign. The principal objectives are lo work Ylth Angus Counal. slalutory aulhoritlès and olh•r voluntary organisallons to promote the well being tsf those peoplg ol Arbroalh and District and. In p8rtkular. those under thg agg 0125 years, to provide a $8f• alcohol and dru9 fre8 vgnua for activlli¥s provlded by lh8 Projoct. Publlc b8n8fit Tho trustees hove paid due regard 10 9uidance i¥8ued by the Office of S¢ottlsh Charfty Regulator and the Chgrtty Commission in deciding whgt activitie$ tho charlty Should undertak8. Volunleers Us• of volunt•• Trustee6 apart, we have 10 regular volunteer8 4 of who 8re young peopl&, and 1 lull tlme worker and 4 part time worker8.
CAFE PROJECT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Achlevoments and perfomiance &gnifio8nl actsvilies aChVeMentS against obi8cdves In 911 ol our actNilies. OLtr overriding aim is lo keep young people sale and promote positive attitudes, confidence d sell-esteem. healthy lifestyles and ac£eplabl& behaviour. It is also our aim to equip them wilh a vari&ty of 's0ft' skills thereby increasing iheir chance of obl8ining ernployment. To that end. in partlcular, young people are encouraged lo play 4 full part in helping to run the project and contribute to its development. We run a youth drop.In• 3 evening8 per wee Activities indude darts, Brts and cr8fts, pool, bingo, tsbla tennis, air hockey. game consol88 and quizzes. We run o Drop-ln lor Prlmary 7 school chlldren only, one ov¢ning per wegk Activities include darts, art$ and crafts, pool, bingo. table tennis, air hockey, gama con80198 and quYue8. Wg run • drop-ln for adults and young p•opl• dl8ab1l1ti one evonlng yr wgek. Activities in¢lude darts, arty and craft8, tTrool. bingo, tabla tannis, alr hockey and g$m& console8 Wa run a Toa Tlmo Club for prtmary 4 to 7,8, 3 •ft•moon8 per w••K Aclivities Include darts, arts 9nd craft8, pool, blngo, tsble l•nnis, air ttockay, game nsoleS and quYue8. W• run 4 hollday club for prlmary 4 to 7,8 3 afternoons per week durlng •chool holid•y¥. Activikn'•$ Include darts. arts and craftB, pool, bingo, table l•nnis, air hockey, game consoles and quizze8. We run a pon81torn club 2 aft•moonB por Activities indude, bingo. quizz8s, pool, live music, leas #nd coffees and g good okl chil thaL The pr8ml$es, bolh up8laSrs and downstairs, Is Also used by a variety of communlty groups. Flnanclal r•vlèw Ouring Ihè year the charity hos recorded a ¥urplus of £21,079. The tru$lees are very aware that regular donationB ars required and are making huge efforts lo secure fvndlng. As al 31 August 2025 ther• romained £188,035 of unrestrlcted reSe&S and £38.142 of restrided reserves. R88eN8s policy Th¥ Project's overriding policy is lo meet its co81s and hold a strategic re5erv&, the main pgrt ol which is Invested in ifidex-llnked gi115 and Investment trusts yl8lding 3.4Yo p.a. in Income. The princlpal item$ ol expendittsr• were 51aff wagés and pensbJn Costs, funded by grants from notional and local trusts. public bodie5. 0 Service L8vo1 Agreement WTth Angus Courtll, prl¥•te donation$ our own fundraising. As ovar, we are gr¥t8ful to our donors and to our young people 8nd volunleors lor their fundraising actlvlties. M8jor 17sks The trustees have asses8e<l the malor ri8k$ to which the ¢harty 15 exposed, and are satisfied that system8 are In place io mitigat6 exposure lo the major ri$k$.
CAFE PROJECT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Plans for futur• p•rlods In the last nint reports. we stated that the uncertain economi¢ limès we h8d no pl8ri8 Its expand our services but that we were rèsolved to continue to provide and improve upon our present 3ervices. There is aaYS, we believe. Scope for innovation not least by adopting appropriate ide8s from the young Ople themselves. Of parti¢ulof irnPOrt8nc&, in our view. is equipping young people for employment. W¥ believe that can best b& done by providing them with confiden¢e and assurance, self respect and respect for tslh¢rs, the 8billty 10 ¢ommuni¢ate clearfy and lo work with others. In addition. 9oc¥J manners arè encouraged. Mu¢h can be achieved. In our experience, by young people assuming r&sponsibillly In helplng lo run the proj8ct. In all that we do we will continue to promote th¥ concepts we have developed for ¢alefing for marginalised members of Bociaty and, in particular, its young people and those with di$abilily. W• will conlinue to keep an eye on any trgsh needs arising frorn further cutbacks in local gov8rnmenl provision and see whot we c9n do to htlp. structur•, govern4n¢• and fflan•o•m•nt Th• C.A.FE. Project is a company limrted by guaranleg under a Memorandum 8nd Article8 ol AssorA811on. The Boord of Tru310&$ Is responsibltr for corporale govemance, strategy. poliaes and financial affairs of th¢ Project. Trustees are a86umed as neces$8ry and appointed at the Annual G8neral Me•ling. Doy lo day management Is dèlèg8ted to project man898rs. Sloff and ¥olunle8rs are subjert lo Enhane•d Disclosure. Trustees, Staff and volunteers are issued with CO.88 of the projects and procedures. 811 of which are ba$èd on those ol Angys Counal. Indu¢lion ol sl8ff and volunteers is implemented by the project managers. Particular attention is given to chlld protection and heallh and safety Issues. Regular support and supervision 1$ provided by the Trustees. Policies and procedur0$ a continually reviewed by Iruslees and 5t8ff. Reflecting the Project's ctsn¢ern for child Pfolecllon, 11 employs both male and female stsff aS81St•d by bolh mole and fem8le volunteers. The Iruslee8, who ara also the directors for the purp06e of rnpany law, and who sèrved duiing Ihe year and up lo the dalo of signaluro of the fin8ncial statements were,. Mi65 A J M¢Keown ITreasuror I Secretary) Mr P M Hardie Mr P D Martin Mr R Cargill Shorrff C N R Sleln {R¢signed 13 Sepl8mber 2024} R8cruitmenl and 8ppolnlmenl oltrnslees Trustees af8 assumed as ne¢e8sary and 8ppolnted al Ih&Annual G&naral Meing. Shc4Jld a p•rson demonstr8ling relevant gkllls or exp8rlence pr•$ent themselves to tho board they may conSided for appointment a5 a trustee. The trU$tees' report was approved by the Board of Trustee8. Mr P M Hardie Trustee 21 May 2026
CAFE PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAFE PROJECT l Teport on the finonaal stst8ments of the ch8rlty for the year ended 31 Augu512025, which 8re set out on page8 5 10 16. Respe¢tSve re8pon¥lbllftle8 of trustees and •xamlnor The charity trustees (who are also thè diredors of CAFE Project lor the purpose8 of company 18wI aro r8sponsible for the prèparalion of Ihe finanrjal statements in accordance with the lems of the Charilies and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts IS¢ollandl Regulations 2006.The charity trustees considei Ihal th8 audrt requIrnent of Rogulalion 1011118l-Icl of the Charities Accounts Iscollandl Regulations 2006 does not apply. 11 is my responslbility lo examine the flnanaol slalements as required under sectKJn 44111(cl of th& Chari119s and Trustee Investment IS¢ollandl Act 2005 and to State wh¢ther partl¢ular matters haye ¢orno to rny attention. Ba•1• of ind•p•ndent •x•mln•rf• •t•tsm•nt My examinalion is carried out In acwdance with Regulation 71 of Ihe Charities Accounts (Scollandl Regulations 2006. An gxamin81ion includes a revlew of the accounting records kept by the charily and a ¢ompari8on of the financi81 $tat&menls pras6nted wlth those r8cords.11 olso include$ consideration ol any unusual items or dlsclo$ures in the fingncial 81al$ment8, and 5a•king explanations from the Iruslees concernlng any such rn8lt&r$. The proc&Yures undwtak¢n do not provid& all the evidence that would be required in an audit and eonsequenlly I do not express an audit opinion on the vlew given by th& financial slal&ments. Indopend•nt •xamln•rf• st•t•mvnt In th• course of my examinallon, no matter has corne lo my gttenlion 1. whleh glves me regsonabl? causè lo believe Ihol in any malerfal respe¢t the requirements.. lo keep aecounting records in accordance with Se¢llon 44111181 of the Charities and Trustee Invg$lment (Scotlandl Act 2005 and Rogulation 4 01 the Charitie$ Accounts Iscollandl Regulation$ 2006. and lo prepare financial 5talemenls which accord wilh Ihg accountin9 r•cord$ and comply with Regulallon 8 of the Charities Accounts IS¢otlandl Regulations 20 havo not been m&1, or 2. to which, in my opinion, 8ttontlon should b8 drawn in order 1¢ en8ble a proper under8tsndSng ol the financiol statgmants to be r&o¢hed. R J Sim F.C.C.A Murray T8(X Audit Limited 10 Murray Lane Montrose Angu DD10 8LF 21 May 2028
CAFE PROJECT STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENOITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2025 Unrn•trlcted Restrlctod funds funds 2025 2025 Totsl Unre¥tricted R•stricted lund• funds 2024 2024 Totsl 2025 2024 Nots• Income from.. Donali¢n$ and 18g8des Other trading 8dNltie8 Inveslrnenls 82.673 lo,0 3,447 8,288 9),961 10.900 3.447 79.060 11,579 3,785 3,594 82,654 11,579 3.785 Totsl Income 97,020 8,288 105,308 94,424 98,018 Expendltur• on,. Raislng funds Charitable 8ciivltKgs 2,054 75,930 2,054 87,780 2.837 72,289 2.637 81,310 11,850 9.021 Total •xp•ndltur• 77,984 11.850 89,834 74.926 9,021 83,947 Net gains on Investments 12 5,605 5,605 3,390 3.390 Net In¢om•ll•xp•ndltur•l 24,841 13.5821 21.079 22.888 15,4271 17,461 Tr8nBfer8 bgfvleen funds 12,4411 2,441 N•t movem•nt In fund• 24,641 13.562) 21,079 20.447 12,9881 17,481 R•¢onclllatlon ol fund•'. Fund balan¢es 011 Swtember 2024 143,394 41,704 165,098 122,947 44,690 187,837 Fund bal•n¢u at 31 August 2025 168,035 38,142 2Ce,177 143.394 41,704 185,098 The slalgment ol financi41 aclivilie$ indudeB all gains and losses 19¢09nised in tha year. All Ino)mo gnd expènditure derive from continuing activitie8.
CAFE PROJECT STATEMENT OF FINANCIAL POSITION ASAT31 AUGUST 2025 2025 2024 Note8 Flxod 4$$•ts Property, plant and equipmant Inveslmenlg 14 15 59,657 94,898 62.208 85.995 154,355 148,201 Current Inventories Cash at bank and in hand 16 125 40,934 55,931 56,131 14,3091 41.059 14,1621 Curr•nt IlabSllti 17 Not curr•nt a•••ts 51,822 36.897 Tot•1 ••$•18 l•M ¢urr•Trt Ilabllltl•• 2Ce,177 185,098 Tho lund8 of th• ¢harlty R&$tricled income funds Unr88trictd funds 19 20 38.142 186,035 41,704 143,394 206,177 185,098 The company Is enllU•d lo the exemption from tho audll r•quiremenl conlain¢d 8•don 477 01 tho Companie8 Acl 2008, ftrth• year end 31 Augu$t 2025. Th8 directLY8 aCkntswdge thr wspon8ibilllles for COM'ng wilh the requlrements ol Ihe Companb8 Act 2008 wbth reJp8¢t to accounting record8 and the wargtion of financial 8tatemonl8. The Mernr$ have not required the company lo obtain an Audtt ol it$ finan¢i818tgtemont$ fcrf the year In quèstlon in $¢cordance vlth 88ctlon 478. These ffinancial statements hove be•n prepared in aco)Tdance with th• provielon$ appfic8ble lo companies $ubl•ct lo the srnall mPanieS regime. The finanrAal st81gments wer8 gpprov•d by the INgt•es on 21 May 2026 Mr P M Hardie Tru•t•e
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountin9 policie• Charlty Infomiatlon CAFE Projeci is 8 private company limited by guarantee incorporated in Scotland. Th8 registered office is Whitehall House, 33 Yeaman Shore, Dundee, DD14BJ. 1.1 Ba81s of prèparation The financial stalgrn8nts have been prepared in accordonce with the charity5 Articles ol Association, the Charities and Trustee Inv8Strnenl (Scollandl A¢1 2005. the Charilies Accounts (Scotlandl Regulations 2006 las amended) and Accounting and Reportin9 by Charities.. Statement ol Recommended Practice appll¢able lo charitie3 pr&paring Iheir accounts in a¢cordan¢o with the Financial Reporting S18ndard appli¢able in Ihtr UK and Republic of Ireland {FRS 1021"14s amended for accounting pwlods commen¢ing from 1 January 20161. The charlty 1$ a Public BOnt Enlity 85 defined by FRS 102. The chaiity has tskon advantage ol the provisions in tha SORP fw Char188 apF4ylng FRS 102 Update Bullets'n 1 not lo pr¥pare a Slalement of Cash Flow&. The financlal statements gre prepared in stèrfbng. 1¢h 18 Ihg functlon81 oJrren¢y of the ¢harity. Monetary amoun15 in these financial slatement8 are round8d to the ngarast £, The financial statemtsnls have been prepared under th8 hl8tOflcal co$1 convention. modified lo indudo tho raluatIon of freehold propèrties and lo include investment properties antj ¢ertaln fin8nrAal in8lrum8nt5 at lalr vglue. The prin¢lp81 accounting policie¥ adopted ar& out 10. 1.2 Golng concom Al the time of approving the Ilnancial slatemenls. the trustee$ have 8 re8sonablo exp8Ctalion th81 th• chaflty h85 adequate resources Ici continue in operational exislen¢s for the forèseeable futu. Thus the trus¢e88 continue lo Sdopl the golng concem b851£ of accounting in pParing Ihtr fjngncial 81ol•ments. 1.3 ChorStab19 fun Unresiriclgd funds #w 8vallable for u88 at tha discr81ion of the Iru$1888 In frJrtherance ol Ih•ir charitgble objectNe$. Reslrfctad fund8 are 8uty.ect to spacific condltion8 by d¢nors or grantors as 19 how they may bts u$8d. The purpos85 and u888 01 the restricted funds are set out in the notes lo the finandal 818lemènl$. Endowment funds Are subject to 8peclfi¢ ndItionS by donors lhal the rapital must be malnlained by the thorlty 1.4 Incom• In¢ome Is reco9ni5ed when th• charity is1&9alty enlilled to il after any performance conditions have been mot. thg amounts can be measurad reliably. and il is probable that income will be received. Cash don8bons are recognised on receipt. Othèr donations are recognisèd onTr the charily has been notified ol the donation, unless performance conditions qUIre deferral of the amount. Income lax recover8b18 in relalion lo donations Teceived und•r Gift or d8eds of Covenanl is r•cogni&ed at the time ol the don811on. Legacies are r¢cognised on recety)l or otherwise if the charity has been notified of an impending distribub"on, the amount is known, and receipt 18 &xpected. If the arnount is not kn¢)wn, lh¢ lagacy is treated as 9 contingent assel.
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢¢ounting pollcle8 IContinu•dl 1.5 Exyndltur• All expenditure is reco9nised once there is a legal or constructive obligation to that expendiluro, It is probable settlement is required and the 8tnount can be measured reliably. All cost5 are allocated lo thè applicable expenditure heading that aggregate similar cost$ to thal category. Wnere costs cannot bo directly attributed lo p4rti¢ular headings they have been allocated on a basis consistent wilh the ol resources, wilh ¢entral staff Costs allocated on the b86is ol time spent. and depreciation charges allocated on Ina portion of th8 as6&t's u89. Other support costs ar8 allocated based on the spread of staff costs. 1.6 Property, plant and •qulpment Property. plant and equipment arfj inibally m8asurgd at cost 8nd subsoquently m&gsured gt cost or valuation, net of depfaoation And any Impairment losses. Dèprec4alitsn Is recognlsed so as lo write off tho cost or valuats'on of a$sets1888 their residual valuos over their useful lives 1)n the following b85eB.' Land and bulldings Furnrture and equlpmenl otor vehidos 2.10 straight lin? b9818 20% slraight line basis 25% slrai9hl line b8si6 The gain or IOSB arislng on the disposal of an gssel 18 determingd a5 th• dlfferen¢e between Ihg sale proceed and lh8 C8rrying value ol the asset, and is rfjcognisad in the slAlemenl of financl81 a¢tlvitie8. 1.7 Non-current Inwstments FinancAal 8ssels, other than thos& held 81 falr v8lue through InM and expenditure. ara a88e6sed for Indicators of impairment at e¥¢h r8porting date. Financial 8$set5 are Impaired where Ihare is objéctive avidence Ihgt, As a rguII of one Of rnore ev¢nts th81 occurred aft¢f Ihe Ini1181 recognitson ol th• ffinancial asset. the eslifflal&d future ¢ash Ilows have been affected. 11 an a$t is imp8ir¢d, the impaimienl loss Is the tjIfferen baeen the carrying amount and the present value of Ihe eslim8led cash flows discounted at the asset's original effecti¥$ Interest rate. Tho Impairmenl losy 18 recognised in nel ineome1lemnditure} for the ye8r. If there 1$ a decre•$g in Iho Impoimienl loss arislng from ¥n event occurring 8fter th• Impairrnent was recogni5ed, the imp8im¢nt i¥ rev6rsed. Th• reversal is such that the Current carrying amount do¥$ not exceed what the carrying amount would have been. had the impairment not previously been recogni$ed. The Impaimènt reversal is recognised in nel incomel{e¥p$ndituro1 for the year. 1.8 Impalmi•nt ol non<urrent At each reporting end dat6, thè charity rgviews tho carrying amounts ol its tangible assets to determine whether therè Is any indication that those assets have Suffered on Impairmenl 1035. 11 any such indi¢ation exists, the 18cover8bl• amounl of the aB8èt is eBlimaled in ordfrr lo delemine the extent of the impaimi&nl bss lrfanyi. 1.9 Inventori•s Inventories are stated 8t the lower of cost and eslirn8t8d 8elling pric less ¢osls lo eomplelo and $011. Cost comprise5 dir6ci materials and. where applicable. direct labour ¢osls and those overheads that h8ve been inCurd in bringing thè Inventories to their presenl location condition. Items held for di$tribLrtion al no or nominal eonsideralion are measured the lower of replacement cost and cost. Net reali58ble value is the estim8ted s811ing price Iw all e3timted costs of complation and costs lo be ncurred in marketing, selling and distribution.
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 A¢¢ountlng poll¢108 {Contlnu•dl 1.10 C4•h and cash equSvalents Cash and cash equival8nts include cash in hand, deposits held at call with banks, other short-term liquid investments with OTiginal maturities of Ihrg9 month8 or less, and bank overdrafts. Bank overdrafts shown within borrowings in c[rent li8.1les. B$le flnancial assets Bas financi01 assets. whlch Include trade and olh¢r r8ceivables and cash ond bank balances, are Initl8lly measured 81 transaction prlc• including transaction ¢osts and 818 subsequontly carritrd at arnortised cost using Ihe efftctive interest method unless the 8rr8ngement constitutes a financing transaction. where Ihe Iransackn'on is measured ot Ihg present value ol th• future receipts discounted at a market rate of interest. Flnancial a8s91s da8fd as rec8Nable wllhin one year are not amortlsed. 51¢ fln•ncll Ilabllhl Basic finanaal liabilitie$. including Irade and other payablès and b8nk loans are Inilialty rècognlsed al transaction price unlo$$ Ihe arrangement con8lilule$ B financing Iransaclion, whertr the debt inslrumenl is measured at the pre$ent value ol tha future paym¢nts di$ctyunled al o market ral• ol intere81. Financial liabllilies cla8$lfied as payable within onè year are not amorb'sed. Debt in8lruments are 8ub3gquently rarried at amortlsed cost, Uying the effecbve inter8$1 ral• method. Trade payables #re obligations lo pay l¢r goods cr servlces th81 have been gcquired In the ordSn8ry cour8e of OP8ratlons from 8uppli6rs. Arnounls p8y8ble are dassified as Current liabilities if payment is due within one year or les5. 11 not, they are presented as non-curreril Ilabllillg$. Trade pgyables ¥r¢ recogni5ed initially al IranBaclion prlce and Subsequently rn08sured al amortised cost u8Ing the efFective interest method. D•rncognltlon of Ilnan¢141 llabllltles Fin8nci81 liabilities are d8recogni8eil when the charlty's contractual obli90lion3 explra or are dlscharged or cancelled. 1.11 Employ•• bon•flts The cost of any unused hollday $ntitl8ment 18 r8cognised In the pewp)d In whlch IMI employee'8 servic¢s org re¢¢bvad. Temilnation benofits gre recognised immedi818ty as an èxpanse when the charity Is d8mon8tr8Ny committ•d to lerminale the ¥mploymenl tsf an •mployee or lo provKle lèmilnation bonefits. 1.12 Rgtlr•m•nt Orit* Payments to daflned contributlon relireménl benefit 8¢h¢mes are ¢harged as an expense ¥$ thoy fall du•. Crltl¢al •ccountln9 gStlm4to8 and lud9•m¢ntg In th• 8ppliealion of the chaTity's accounting pollcie5. the Irustoes ore required lo make judgements, estimates and a5SUmPtions about the TryIng amount of as5el8 8nd liabilihes that aw not readily apparent trorn other sources. The estimates and 8$sociated a58umptions aio bas&d on historical expèrience and other factors Ihat are o)n6iderèd to be Televanl. Actual results may differ from these estimates. The e51im8189 and undedylng assumptions are ieviewed on an ongoing basis. Revisions to a¢counling eslimales are recognised in the period in whith the ests'mate is revlsed whore the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and fvlur¢ periods.
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Incom• frorn donation* and l•gacles Unrestricted R¢$trlcted funds funds 2025 2025 Totsl Uo)rnstrictsd Ro#tri¢ted funds fund¥ 2024 2024 Total 2025 2024 Donation$ and gift8 Grants 36,633 48.040 8,288 44,921 19,020 60.040 3,594 22,614 60,040 82,673 8,288 90,981 79,060 3,594 82,654 Incom• from oth¢r tradlng actlvltl Unr••trl¢t•d Unrn•trlct•d fund• fund• 2020 2024 Coffee bar Income T88tlme dub Monday night club Pool t8bl• incomo Room hire Air hock•y income 4.959 717 1,080 1,481 2,620 43 5,357 831 852 1,477 3,025 37 Other lrndlng activitley 10.9)0 11,579 Incorn• Irom In¥th•nt¥ Unro•trlct•d Unr••trlct•d fund• fund$ 202S 2024 Diwdend Income 3.447 3,785 Exp•ndltur• on rnb8lng fvnd• Unre•trtct•d Unrgstricted funds funds 2025 2024 Fundr#islng and publlclty Coffee bar supplRs 2,637 10-
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Exp•ndlture on charftablt acllvltle• Total 2025 Total 2024 Diroct *t3 staff c081B DeprecAaUon and impairment Activilles and food oxpenses H••l, light and power Insurance Repairs and maint•nan¢e T81aphone Sundry exp•n$e8 Bank charges 46,800 2.549 228 1,910 4,041 22,917 1,241 45.693 2,549 2,385 6,464 14,912 532 120 80,188 73,645 Sharo of 8UPPOrt Ind gov•rnanc• ¢o•t•1•00 not• 81 Governance 7.614 7,665 87,780 81,310 Analy•l• by fund Unf¢strlct8(J funds Rgslrided fvnds 75,930 11,850 72.289 9,021 87.780 81,310 Support ¢o•ts allocmt•d to •ctlvltbe• Tot•1 2025 Totsl 2024 Goveman¢e 7,614 7.865 2025 2024 Govefflan¢• cMts ¢omprls•: Independent exomlnation f8eS Payroll 8nd bookk$¢ping Costs Legal and professional 3,120 3,690 804 3.120 3,775 770 7,614 7.665
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Not movement In fund• 2025 2024 Tho ngt movement in funds is 3ts1ed after chargingllcrediling}: Foes payable for th• I•pandent •xamination ofthe charity's flnanrAal stalem8nts Depr8aation of owned property, plant and equlpment 3,120 2,549 3,120 2,549 10 Tru$l••• Nono of th8 tru¥le88 (or any p•rson8 conn•¢ied with Ihèml rectrbved any r8mun8r8tlon or benefits from the charlty duflng the y•gr. 11 Efflployg0• The av?ra9o Month number of employee8 during the year was.. 2025 Nufflb•r 2024 Numb•r Efflploym•nt co•ts 2028 2024 W8gos gnd 8818ri•$ Olher pen$ic*n costs 43,898 2,W2 42,940 2,753 46,800 45.893 There wom no employèes V&thoBe annual rernunargtion was more than £80,000. 12 Galn• and lo••o• on In¥tMents Unr••trlctsd Unrn•trl¢tod fund• fund8 2025 2024 Gainsloossesl arising on.. Revaluation of inve$lm8nts 5,60S 3,390 13 Taxatlon The charty is exempt from tsxatbn on ils activilYa$ b¥cause 811 its incorne is app11j for chavltable purp06e$. 12
CAFE PRQJEG I NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 14 Property. plant and •qulpm•nt Land and FumU •n4 byildlnq8 •4ulpm•nt Motor hlEIFs Totsl Cost Al 1 September 2024 108.523 22,792 1,5CO 132,815 At 31 August 2025 108.523 22.792 1,500 132,815 Depreclatlon and Impalrm•nt Al 1 September 2024 Depreuation charged in th8 year 47,076 2,170 22,033 1,5CQ 70,609 2,549 At 31 Augu812025 49,248 22.412 1,500 73,158 C•rylng amount Al 31 August 2025 59,277 360 59,657 Al 31 August 2024 61,447 759 62,208 15 Flx•d a•8ot Inv••tm•nts U•ted Inv••lm•nts CO or valu•Won Al 1 S&pl•mber 2024 Addlts'ons Valuation changeB 85,995 3.097 5.806 Al 31 Augu812025 C•rrylng amount At 31 August 2025 94,698 At 31 August 2024 85,995 2025 2024 Investments 8t faSr value comprise.. Cash Listed investments 38,870 55,828 35.773 SO,222 94.698 85,995 13-
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Fixod as•¢t InvBslm•nts IContinu•d} Flxed as8•t Investrnèrtts r•valued Investments are stated at mark81 value which 58 the value per the 5to¢k exchange. Th• hisiorKal cost of the investments is £82,011 {2024- £78.6571. 16 Inv•ntorte• 2025 2024 Raw materlals and consumables 2C 125 17 Curr•nt Ilabiliti•• 2025 2024 Other laxatlon and sodal sacurty Other payables Accruals and deferred Sncomg 347 549 3,413 323 473 4,309 4.162 18 R•tlr•m•nt b•nofit •¢h•m•• 2025 2024 D•flnod contrfbutlon •¢hem•• Charge lo profrt or108s in re8P8Ct of defin¥d contribution 8chernes 2.902 2.753 The ¢hanty operat88 a defined conlrfbulion pension scheme lor all qualifying •mployee¥. Th8 a88018 of the schem ar8 held s&p8ralely Irom thos& of the charity in an indgptsndenuy admSnistered lund. 14-
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 19 RtrIcted funds Thè re$lrfcted fund8 of the charity ¢ompriso the unexpended balances of donalv)n8 and grants hel¢J on Iw61 subject lo speafic conditions by donors as to how they may be used. Incomlng sourc R•sourco¥ •xponded Trnn8l•r• At 31 Augu•t 2025 September 2024 Property grant Roof woth donatio Michael Cadman Dance w811 donations P¥n8lonars group 32,097 1.378 2.307 4,494 1,510 11,0571 (8,634) 30,960 7,258 2,307 4,494 381 1,030 12.159) 41,704 8,288 {11.8501 38,142 Pr•¥lou• year: At1 S•ptomb•r 2023 Incomlng re•our¢•• Roure•S •xp•nd•d Tran8f•rn At 31 Augu•t 2024 Property grant Roof work donation Michael Cadrnan Dance wall dongtions Pen$lonars group 33,074 1,378 2,307 4.494 3,439 11.0571 32,017 1,378 2,307 4.494 1,510 3,594 17,984) 2,441 44,890 3,594 19,021) 2,441 41,704 The Speciflc purpo$ for which the fundy arts lo b• appllBd are as lollow8' Prop8rty Grant- Thare have be•n various gr8nts received for the upgrafle of tht propety. Th•sg grants 8r ing reduced in lino vAth the depr•¢lation policy. Roof work donation$ - Donation8 were reC4d to fund roof repalrs. any ¢xce88 fvnd8 will be carried fOard to be used on future roof repairs. Mlchael Cadrnan- Monies received 10 6el up 8 muslc proj9¢1. Dance wall donations These were receivod to fund a potantial dance which 1$ stlll under di$¢ussion 8$ to whether this will go ahead. Pensioners Club- To provide drop in se881S for ihe eld¥rty. 15-
CAFE PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Unr•strirted funds The unrestrici¢d funds of the th8nty Comprise Ihe unexpended balan8 of donations 4nd grants which are rnot subject to $pecifi¢ cond(tions by donors gfanlors as lo how they may b¥ used. These indud de81gnoted fund3 whlch have be¢n aside ¢wt of unrestricted funds by the trustees for $pecAfic purposes. At1 Sept•mbèr 2024 Incomlng r••ource• Rèsource expendod Trnn5f•rn Gains #nd At 31 Au9Ugt 2025 Gonergl fundB 143.394 97,020 177.9841 5,805 168,035 Prnvlou• year. Incomlng rn8OUTC¥• R•Joure•s oxpendèd Tran•f•rn Galn8 and At 31 Augu¥t 10*9 2024 S•ptember 2023 G•neral funds 122,947 94,424 174,9281 12,4411 3.390 143,394 11 Analy•l• of n•t a•Mt4 b•tr4v••n fund• Unf••trlct•d lund8 2025 R••trSctsd lund• 2025 Total 2025 At 31 Augu¥t 2025: Property, plant and equipm•nt Invèstment CurTent a88ètsllliabllttiesl 28.317 94,898 4S,020 31.340 59,657 94,698 51,822 6,802 168,035 38,142 206.177 Unre•trlet•d lund¥ 2024 Ro•trlcted fund• 2024 Total 2024 At 31 August 2024: Property, planl and equiprnent Investmènts urtent aB8el81Oi8bllhl851 29,430 85.99S 27.969 32,776 62.208 85,995 38,897 8,928 143,394 41,704 185.098 22 R•lat•d party transacilons There wer? no ¢Ji$closable relBtBd party Iran$octbns during the year12024- none). 16