Company re918tr•don numbor SC234935 (Scotlandl
Charity rngistr4tlon n￿lber 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 ￿reasu￿r 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 fina￿01 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 pr*sent 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 'A￿UntIng
and Reporting by Charits'És.' Stalemenl of Recommended Pra¢lice applicable to chariliès preparing their aCe￿unts 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 compul*r 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 aCh￿VeMentS 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 pon81t￿orn 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 a￿aYS, 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 Me￿ing.
Shc4Jld a p•rson demonstr8ling relevant gkllls or exp8rlence pr•$ent themselves to tho board they may
conSide￿d for appointment a5 a trustee.
The trU$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 requI￿rnent 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
Unr88trict*d 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, ft*rth• year end￿ 31 Augu$t 2025.
Th8 directLY8 aCkntsw￿dge th￿r wspon8ibilllles for COM￿￿'ng wilh the requlrements ol Ihe Companb8 Act 2008
wbth reJp8¢t to accounting record8 and the wargtion of financial 8tatemonl8.
The Mern￿r$ 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 BOn￿t Enlity 85 defined by FRS 102.
The chaiity has tskon advantage ol the provisions in tha SORP fw Char￿188 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$1 convention. modified lo indudo tho
r￿aluatIon of freehold propèrties and lo include investment properties antj ¢ertaln fin8nrAal in8lrum8nt5 at lalr
vglue. The prin¢lp81 accounting policie¥ adopted ar& out ￿10￿.
1.2 Golng concom
Al the time of approving the Ilnancial slatemenls. the trustee$ 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 p￿Paring 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$sets1888 their residual valuos over their
useful lives 1)n the following b85eB.'
Land and bulldings
Furnrture and equlpmenl
otor vehidos
2.10 straight lin? b9818
20% slraight line basis
25% slrai9hl line b8si6
The gain or IOSB arislng on the disposal of an gssel 18 determingd a5 th• dlfferen¢e between Ihg sale proceed
and lh8 C8rrying value ol the asset, and is rfjcognisad in the slAlemenl of financl81 a¢tlvitie8.
1.7 Non-current Inwstments
FinancAal 8ssels, other than thos& held 81 falr v8lue through In￿M￿ and expenditure. ara a88e6sed for
Indicators of impairment at e¥¢h r8porting date. Financial 8$set5 are Impaired where Ihare is objéctive
avidence Ihgt, As a r*guII 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$￿t is imp8ir¢d, the impaimienl loss Is the tjIfferen￿ ba￿een the carrying amount and the present
value of Ihe eslim8led cash flows discounted at the asset's original effecti¥$ Interest rate. Tho Impairmenl losy
18 recognised in nel ineome1lem￿nditure} 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 $011. Cost
comprise5 dir6ci materials and. where applicable. direct labour ¢osls and those overheads that h8ve been
inCur￿d in bringing thè Inventories to their presenl location condition. Items held for di$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￿.1￿les.
B*$le flnancial assets
Bas￿ financi01 assets. whlch Include trade and olh¢r r8ceivables and cash ond bank balances, are Initl8lly
measured 81 transaction prlc• including transaction ¢osts and 818 subsequontly carritrd at arnortised cost
using Ihe efftctive interest method unless the 8rr8ngement constitutes a financing transaction. where Ihe
Iransackn'on is measured ot Ihg present value ol th• future receipts discounted at a market rate of interest.
Flnancial a8s91s da8￿f￿d as rec8Nable wllhin one year are not amortlsed.
5￿1¢ fln•ncl*l Ilabllhl
Basic finanaal liabilitie$. 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 app11￿j 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 Fum￿U￿ •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 R￿trIcted funds
Thè re$lrfcted fund8 of the charity ¢ompriso the unexpended balances of donalv)n8 and grants hel¢J on Iw61
subject lo speafic conditions by donors as to how they may be used.
Incomlng
sourc
R•sourco¥
•xponded
Trnn8l•r• At 31 Augu•t
2025
September
2024
Property grant
Roof woth donatio
Michael Cadman
Dance w811 donations
P¥n8lonars group
32,097
1.378
2.307
4,494
1,510
11,0571
(8,634)
30,960
7,258
2,307
4,494
381
1,030
12.159)
41,704
8,288
{11.8501
38,142
Pr•¥lou• year:
At1
S•ptomb•r
2023
Incomlng
re•our¢••
R￿oure•S
•xp•nd•d
Tran8f•rn At 31 Augu•t
2024
Property grant
Roof work donation
Michael Cadrnan
Dance wall dongtions
Pen$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 reC4￿d to fund roof repalrs. any ¢xce88 fvnd8 will be carried fO￿ard
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 se881￿S 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 balan￿8 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