THE MACMILLAN COFFEE SHOP ASSOCIATION
TRUSTEES' REPORT AND INDEPENDENTLY EXAMINED FINANCIAL STATEMENTS
For the Year Ended 31st December 2025
Scottish Charity No: SC040206
, 6
| Page | |
|---|---|
| Legal andadministrative information | 1 |
| Trustees’ report including Chairman's report | 2-6 |
| Independent examiner's report | 7 |
| Statement offinancial activities | 8 |
| Balance sheet | 9 |
| Notestothefinancialstatements | 10-14 |
Legal and administrative information
Trustees Maureen McCreath Chairman Anne MacDonald Vice Chairman Patricia Beatson Hon Secretary David King Hon Treasurer Sheila McPherson Mary Stephen Catherine Parrott Shona Orr Susan Fordyce
Charity number
$C040206
Operational address Quarrymill Woodland Park Isla Road Perth PH2 7HQ Independent John S Gellatly, LLB, CA, CTA Examiner 12 Elm Gardens Perth PH1 1ES Bankers Bank of Scotland 10-16 King Edward Street Perth PH1 SUT
Page 1
Report of the Trustees
Year ended 31st December 2025
The Trustees present their report and financial statements of the Macmillan Coffee Shop Association for the year ended 31st December 2025.
Governing Document
The Association is a charitable unincorporated association and its purposes and administration are set out in the Constitution.
Recruitment and Appointment of Trustees
All the Trustees of the Association are appointed or re-appointed by the members at the Annual General Meeting in February each year. Trustees normally serve for a period of 3 years following the Annual General Meeting at which they were appointed. Trustees must be nominated and seconded by two members of the Association on the appropriate form issued by the Hon. Secretary or, if valid, verbally at the Annual General meeting of the Association. In accordance with the Constitution, coopted Trustees may offer themselves for appointment, if they wish, at the end of the year of co-option.
Trustee induction and training
The Trustees are chosen for their expertise, experience and skills relevant to The Macmillan Coffee Shop Association and the Trustees may, during the year, appoint a person to be a Trustee to hold office until the next following Annual General Meeting.
Trustees undertake relevant training and are offered support from a staff member or another Trustee.
Objectives and Activities
The Association exists to support cancer patients in Perth and Kinross as set out in the constitution.
We do this by generating funds through the operation of a coffee shop from premises owned by the Gannochy Trust at Quarrymill Woodland Park Perth. We then donate the funds raised in this way to the Cornhill Macmillan Support Group who provide support for cancer patients in Perth and Kinross. The Chairman and Treasurer attend the meetings of Cornhill Macmillan Support Group when decisions are made regarding the use of our donations.
Achievements and performance
Having had a record year in 2024, the objective for 2025 was to endeavour to be as close to this record as possible. This was successful thanks to all those involved in the operation.
We continue to ensure we meet all guidelines and regulations required for our operation thanks to all the efforts of our volunteers and staff. All staff have the required food hygiene certification.
All of our free funds continue to be donated to Cornhill Macmillan Support Group. Our support is essential to enable the delivery of additional support and services to patients and their families. These services include therapy treatments, transport, counselling etc. Demand has sadly increased and our efforts will hopefully continue to meet this.
In 2024 we designated £63,353 to be donated to the Support Group and approved at the AGM in February 2025.
Page 2
Achievements and performance (continued)
In 2025 we have designated £66,158 to be donated, subject to AGM approval in February 2026. As demand for services at Cornhill grows, we will continue to work hard to ensure we can make meaningful donations in the future.
Additionally in 2025, we took part in the Macmillan Big Coffee Morning and donated £672 to this cause.
Our Equipment Fund stands at £12,925 following purchases throughout the year. Additional efforts of fund raising for this Fund are underway.
Financial Review
The Trustees are satisfied with the performance of the Association during the year and the position at 31* December 2025 and consider that the Association is in a position to continue its activities during the coming year. The Association’s assets are adequate to fulfil its obligations.
Reserves Policy
The reserves of the Association may be either restricted or unrestricted. A small amount of our funds has been collected expressly for a specific purpose. These are restricted for that purpose and are known as restricted reserves.
Unrestricted reserves are reserves that are not restricted in this way. Unrestricted funds may be either general (representing the free funds of the Association not designated for a specific purpose), or designated (representing funds that have been designated by the Trustees for a specific purpose but still remain at the discretion of the Trustees). General funds may be allocated by the Trustees to expenditure at short notice in the event of a perceived need.
The policy established by the Trustees has as its objective the holding of designated reserve funds to meet the initial Coffee Shop expenditure when it reopens each year. This policy is reviewed and monitored on an annual basis. There was a reduction from £7,000 to £3,000 in 2025 and we are retaining this figure for 2026.
Chairman’s Report
Following the record breaking season of 2024, we set out in 2025 to try and achieve the same results and consolidate this performance. We continue to review our operation to ensure we can deliver as much as possible to Cornhill Macmillan Support Group.
With a season of 7.5 months — 17 March to 25 October 2025 — we saw over 10,000 hours of volunteering being undertaken. Our volunteers are vital to all we do and carrying out many varied activities including baking, serving customers, making sandwiches, till duty, DIY, gardening, support tasks etc. We were delighted that many new volunteers joined our team in 2025 and we ended the season with 200 on our volunteer role.
Several days in 2025 were extremely busy with our volunteers and staff being stretched. However, we do see an impact on wet days when we are restricted to reduced covers indoors. Albeit the introduction of blankets has seen some hardy people sitting outside We are very grateful and thankful for a very loyal customer base.
Each season brings challenges, but everyone meets these head on and does everything possible to mitigate any impact on our operation. Thank you all. A key challenge in 2025 was increased costs and overheads. Although these are monitored, we made a conscious decision in 2025 not to increase prices, given the state of the wider economy.
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Chairman’s Report (continued)
A special thank you to our staff of Administrator, Managers, Assistant Managers and Cleaners. They all work exceptionally hard and constantly go above and beyond. We are very grateful for all their efforts seen and unseen.
Behind the scenes we also have a very hardworking team on our Committee. This group of volunteers carry out many important tasks on behalf of the Charity as well as undertaking shifts in the Coffee Shop. A huge thank you to Anne, David, Pat, Sheila, Shona, Mary, Catherine, Susan and Ruth (Gift Shop Rep) for everything you achieved in 2025.
Additional thanks to Mary Stephen, Dorothy Guthrie, Margaret Rains and Sheila McPherson for their efforts in ensuring we continue to raise funds for our Equipment Fund and to all the volunteers who get involved with this including the bag packing.
The support from the Gannochy Trust has once again been exceptional. It is through their generosity we are able to do what we do. They also provide us with exceptional support throughout the season from all in their team. It is a special thing when you volunteer and know every penny raised stays local and makes a difference. Thanks to the support of The Gannochy Trust we have this opportunity, provide a service to the community enabling them to support this local cause.
Another fabulous season with some very tough and tiring days but the aim of our efforts was never lost. Our volunteers and staff make every effort to ensure all our customers have the best experience and they provide a professional and friendly service to our customers. Sincere thanks to everyone involved as you all make Quarrymill a special place and ensure it will be a success in years to come.
Office Bearers
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e Maureen McCreath-Chair, who has served for five years plus one year as Acting Chair.
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e Anne McDonald-Vice Chair, who has served for five years e David King Hon Treasurer’ e Pat Beatson Hon Secretary
Final Results
As a result of the efforts of all involved, we have raised £66,158 of unrestricted funds in 2025.
Conclusion
During 2025 we saw continued outstanding support from: The Gannochy Trust who make it possible, our dedicated volunteers who generously give of their time and effort, our hardworking and committed staff, our loyal customers — we the Committee thank you very much and appreciate all you do.
Maureen McCreath Chairman
Page 4
Report of the Trustees Year ended 31st December 2025
Treasurer’s Comments on the Financial Statement
Excellent progress has been achieved this year with coffee shop sales increasing year-on-year by 6.9% to £186,970, With inflationary pressures on costs, gross profit on sales has dipped slightly from 72.7% year-on-year to 72.5%.
Donations through the counter box were on a par with the previous year at £5,770. Gift Aid was claimed on a few larger donations as well as the Gift Aid Small Donations Scheme (GASD) and amounted to £1,351.
Total income is up 3.2% year-on-year to £207,647.
Expenditure was tightly controlled throughout the year. Total expenditure has increased 3.6 % to £142,026 with the highest individual item being payroll at £67,876, a very small decrease from 2024.
At the commencement of 2025, an amount of £3,000 was held back in the bank to assist with working capital. This is held in designated funds. Having studied the pattern of early expenditures in the year, we are recommending that this amount of £3,000 be retained at the start of 2026. The justification is that we hold a significant reserve in our Equipment Fund should we encounter the need to replace any items early in the season. The coffee shop surplus of £66,158 will be made available to the Cornhill Macmillan Support Group. This will be subject to approval at the AGM and compares with £63,353 donated in 2025.
Sheila McPherson has maintained our accounting records and payroll on a voluntary basis as well as looking after the set-up of the till and end of day procedures. We are greatly indebted to you Sheila for keeping our financial records in check and giving advice on many daily admin matters.
David King Honorary Treasurer
Page 5
Report of the Trustees Year ended 31st December 2025
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the Charity and its financial activities for that period. In preparing those financial statements, the Trustees are required to:
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e select suitable accounting policies and then apply them consistently;
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© observe the methods and principles in the Charities SORP;
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e make judgements and estimates that are reasonable and prudent;
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e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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® prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operational experience.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
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Maureen McCreath a
Chairman
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Date: 4" February 2026
Page 6
Independent Examiner's Report to the Trustees of the Macmillan Coffee Shop Association
I report on the accounts of the Charity for the year ended 31st December 2025, which are set out on pages 8 to 14.
Respective Responsibilities of Trustees and Examiner
The Chanity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under Section 44(1) (c) of the Act and to state whether particular matters come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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fed Ml ,
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John S Gellatly, LLB, CA, CTA 12 Elm Gardens Perth PH1 1ES
Date: 18th February 2026
Page 7
Statement of Financial Activities Year ended 31st December 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| Note | 2025 | 2025 | 2025 | 2024 | |
| Income | £ | £ | £ | £ | |
| Donations | 1 | 18,787 | 1,077 | 19,864 | 26,093 |
| Charitable Activities | 2 | 186,970 | - | 186,970 | 174,876 |
| Investment Income | 3 | 813 | - | 813 | 251 |
| TotaiIncome | 206,570 | 1,077 | 207,647 | 201,220 | |
| Expenditure | |||||
| Donation to Comhill Macmillan | |||||
| Support Group | 63,353 | - | 63,353 | 53.113 | |
| Donation to Macmillan Biggest Coffee | |||||
| Morning Appeal | - | 672 | 672 | 751 | |
| Charitable Activities | 4 | 138,357 | 1,614 | 139,971 | 135,386 |
| GovernanceCosts | 4 | 2,055 | - | 2,055 | 1,666 |
| Total Expenditure | 203,765 | 2,286 | 206,051 | 190,916 | |
| NetMovement inFunds | 2,805 | (1,209) | 1,596 | 10,304 | |
| Total FundsBroughtForward | 66,353 | 15,866 | 82,219 | 71,915 | |
| TotalFundsCarriedForward | 69,158 | 14,657 | 83,815 | $2,219 |
Page 8
Balance Sheet
As at 31st December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Note|2025|2025|2024|2024|
|£|£|£|£|
|Fixed|Assets|
|Tangible|Fixed|Assets|7|1,732|2,609|
|Current|Assets|
|Bank|and|Cash|82,993|83,672|
|Debtors|Due|Within|One|Year|8|-|-|
|82,993|83,672|
|Creditors|
|Falling|Due Within One|Year|9|910|4,062|
|Net|Current|Assets|82.083|79.610|
|Total|Net|Assets|10|83,815|82.219|
|Unrestricted|Funds|1]|-|-|
|Designated|Funds|il|69,158|66,353|
|Restricted|Funds|i]|14,657|15,866|
|Total Funds|83,815|82.219|
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The notes on pages 10 to 14 form part of the Accounts.
The financial statements were approved by the Trustees on 4th February 2026
For and on behalf of the Trustees
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A f Chairman
en ) Hon Treasurer
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Page 9
Basis of Preparation
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 as amended by Update Bulletin 1. The accounts have been prepared in accordance with the 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 the Republic of Ireland, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
Tangible Fixed Assets
Tangible fixed assets are stated at cost less depreciation. The cost of minor additions or those costing below £1,000 are not capitalised.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:
Kitchen equipment 20% straight line
Fund Accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows:
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e General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Association and which have not been designated for other purposes.
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e Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the accounts.
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e Restricted funds comprise of funds that have been received for a particular purpose. The aim and use of each restricted fund is set out in the notes to the accounts.
Incoming Resources
All incoming resources are included in the Statement of Financial Activities when the Association is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donated facilities are included at the value to the Association where this can be quantified and a third party is bearing the cost. No amounts are included in the accounts for services donated by volunteers.
Resources Expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Charitable Activities costs are those costs incurred in support of expenditure on the objects of the Association. Governance costs are those incurred in connection with administration of the Association and compliance with constitutional and statutory requirements. Irrecoverable VAT on expenditure is reported as part of the expenditure to which it relates.
Page 10
| Notes Forming Part oftheFinancial | Notes Forming Part oftheFinancial | Statement | ||||
|---|---|---|---|---|---|---|
| Year ended 31st December 2025 | ||||||
| Unrestricted | Restricted | |||||
| Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2024 | |||
| 1 | VoluntaryIncome | £ | £ | £ | £ | |
| Donation Gannochy Trust | 7,000 | - | 7,000 | 7,000 | ||
| Donations BiggestCoffee Morning | ||||||
| Appeal | - | 672 | 672 | 751 | ||
| Donations to Equipmentfund | - | 378 | 378 | - | ||
| Other Large Donations | 4,666 | - | 4,666 | 9,671 | ||
| Donationsfrom Donations Box | 5,770 | - | 5,770 | 6,060 | ||
| ‘Just Giving' Donations | 27 | 27 | 941 | |||
| GiftAidClaimedonDonations | 1,351 | - | 1351 | 1,670 | ||
| 18,787 | 1,077 | 19.864 | 26,093 | |||
| 2 | Charitable Activities | |||||
| Coffee Shop sales | 186,970 | - | 186.970 | 174,876 | ||
| 186,970 | - | 186,970 | 174,876 | |||
| 3 | Investment Income | |||||
| Bank Interest | 813 | - | 813 | 251 | ||
| 813 | - | 813 | 251 | |||
| Analysis ofresources expended | ||||||
| 4 | on Charitable Activities | |||||
| Rent | 7,000 | - | 7,000 | 7,000 | ||
| Provisions | 51,441 | - | 51,441 | 47,762 | ||
| Take-away packaging | 891 | : | - | 891 | 689 | |
| Wages andNI | 67,876 | - | 67,876 | 68,155 | ||
| Cleaningand Hygiene | 877 | - | 877 | 719 | ||
| Equipmentpurchases | 194 | - | 194 | 207 | ||
| Equipment repairs | 407 | - | 407 | 606 | ||
| Equipment rentat | 843 | - | 843 | 964 | ||
| Computerequip 2 laptops | - | 737 | 737 | - | ||
| Justgiving/Tesco fees | 303 | 303 | 320 | |||
| Sundry purchases | 4,382 | - | 4,382 | 3,912 | ||
| Postage, stationery etc | 435 | - | 435 | 651 | ||
| Insurance | 1,260 | - | 1,260 | 1,299 | ||
| Telephone | 99 | - | 99 | 119 | ||
| Bank Charges& credit card costs | 2,349 | - | 2,349 | 2,111 | ||
| Depreciation | - | 877 | 877 | 877 | ||
| 138,357 | 1,614 | 139,971 | 135,391 | |||
| Governance Costs | ||||||
| Independent Examiner's Fee | 900 | - | 900 | 800 | ||
| Accountancy System Costs | 936 | - | 936 | 633 | ||
| AGM Expenses | 219 | - | 219 | 233 | ||
| 2,055 | - | 2,055 | 1,666 |
Page 11
Notes Forming Part of the Financial Statement Year ended 31st December 2025
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5 Staff Costs and Numbers
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| Staff CostsCosts and Numbers | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Salaries andWages | 67,876 | 68.155 |
| SocialSecurityCosts | 0 | 0 |
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a8 BIS
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Staff are employed mainly over the summer months but on continuous contracts. Wages shown includes allowance for holiday pay and pension contributions. Two members of staff are enrolled in a money purchase pension scheme and we contributed 3% of pensionable earnings during 2025. There are no liabilities extending beyond the current year. The average number of employees during the year, calculated on the basis of head count was as follows;
| 2025 | 2024 | |
|---|---|---|
| Coffee shop | 41 | 11 |
| Administrative | 1 | 1 |
| 12 | 12 |
There are no high paid staff.
6 Trustee Remuneration and Related Party Transactions
No Trustee or any person related to a Trustee had any personal interest in any contract or transaction entered into by the Association.
Trustees are reimbursed for any outlays undertaken on behalf of the Association on production of receipts. No Trustee claimed reimbursement of expenses in 2025.
The Coffee Shop is operated from premises owned by the Gannochy Trust, an unrelated party, along with a Gift Shop, which is run by a separate charity called The Macmillan Gift Shop Association (SC040203). The Chairman is also a Trustee of that Association which has six Trustees in total, with all other Trustees having no involvement with The Macmillan Coffee Shop Association. The staff employed by the Association are also involved with the Gift Shop and a total of £4,879 (£4,289 in 2024) of wages, salaries, pension and social security costs was recharged to The Macmillan Gift Shop Association for time spent dealing with the responsibilities of the Gift Shop. Wages and salaries recharged are netted against the Association's own wages and salaries in these accounts.
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Notes Forming Part of the Financial Statement Year ended 31st December 2025
7 Fixed Assets
| 7 | Fixed Assets | |||||
|---|---|---|---|---|---|---|
| Equipment | Equipment | Equipment | ||||
| (Unrestricted | (Restricted | Total | ||||
| Funds) | Funds} | |||||
| £ | £ | £ | ||||
| Cost | ||||||
| At 1 January 2025 | 2,740 | 9,721 | 12,461 | |||
| Additions | - | - | - | |||
| Disposals | : | . | So | |||
| At31 December2025 | 2,740 | 9,721 | 12,461 | |||
| Accumulated Depreciation | ||||||
| At 1 January 2025 | 2,740 | 7112 | 9.852 | |||
| Charge foryear | - | 877 | 877 | |||
| Eliminated on Disposals | - | - | - | |||
| At31 December2025 | 2,740 | 7,989 | 10,729 | |||
| Net Book Value | ||||||
| At31 December2025 | - | 1,732 | 1,732 | |||
| At 31 December2024 | - | 2,609 | 2,609 | |||
| 8 | Debtors: duewithin oneyear | 2025 | 2024 | |||
| (All debtors relate to unrestricted funds) | £ | £ | ||||
| 9 | Creditors: duewithin oneyear | 2025 | 2024 | |||
| (All creditors relate to unrestricted funds in 2025 and 2024) | £ | £ | ||||
| Trade creditors | 10 | 3.262 | ||||
| Accruals | 900 | 800 | ||||
| 10 | Analysis ofNet Assets | |||||
| Between Funds | ||||||
| Unrestricted | Designated | Restricted | ||||
| Funds | Funds | Funds | Total | |||
| £ | £ | £ | £ | |||
| Fixed Assets | - | 1,732 | 1,732 | |||
| Current Assets | 910 | 69,158 | 12,925 | 82,993 | ||
| Current Liabilities | (910) | - | - | (910) | ||
| Netassetsat31December2025 | - | 69,158 | 14,657 | 83,815 |
Page 13
Notes Forming Part of the Financial Statement Year ended 31st December 2025
11 Movement in funds
| Movement in funds | |||||
|---|---|---|---|---|---|
| At Ist | At 3ist | ||||
| January | Incoming | Outgoing | December | ||
| 2025 | Resources | Resources | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General Funds | - | 206,570 | 140,412 | (66,158) | - |
| - | 206,570 | 140,412 | (66,158) | - | |
| Designated funds | |||||
| Initial expenditure | 3,000 | - | - | - | 3,000 |
| Capital Fund (unrestricted) | - | - | - | - | - |
| Comhill MacMillan Support | |||||
| Group | — 3353= | = | ___ 83353 | 66158 | 66,158 |
| 66,353 | - | 63,353 | 66,158 | 69,158 | |
| Restricted funds | |||||
| Equipment Fund | 13,257 | 405 | 737 | - | 12,925 |
| Capital Fund (restricted) | 2,609 | - | 877 | - | 1,732 |
| Biggest Coffee Moming | |||||
| Appeal | aOR | ||||
| 15,866 | 1,077 | 2,286 | - | 14,657 | |
| Totals | 82,219 | 207,647 | 206,051 | - | 83,815 |
Purposes of designated funds
Initial expenditure: these funds are retained in the bank accounts to meet initial expenditure each year.
Capitalfund (unrestricted): this fund represents unrestricted funds used to purchase equipment. The balance on this fund reduces as these assets depreciate.
Cornhill Macmillan Support Group: this fund represents donations earmarked by the Trustees as to be paid over to the Comhil! Macmillan Support Group in line with the Association's objectives, subject to approval at the next AGM, by the end of July in the next financial year.
Purposes of restricted funds
Equipment Fund: this fund represents donations received to facilitate the purchase and renewal of equipment.
Capitalfund (restricted): this fund represents equipment purchased with restricted funds. The balance on this fund reduces as these assets depreciate.
Biggest Coffee Morning Appeal: Morning Appeal: Appeal:
Biggest Coffee Morning Appeal: Morning Appeal: Appeal: this is an annual event which is run by the Coffee Shop and the proceeds generated, less a contribution to cover staffcosts, are donated to the Macmillan Biggest Coffee Morning Appeal.
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