Charlty registration number SC0417701Scotland)
HOPE KITCHEN SCIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

HOPE KITCHEN SCIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trusloe8
(Appointed 28 November
2024)
Charfty reglstratlon
Scotland
SC041770

HOPE KITCHEN SCIO
CONTENTS
Page
Trustees, report
Independent examinef's report
statement of financial activities
Balance sheet
10
Notes to the financial statements

HOPE KITCHEN SCIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance wilh the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Charities and Trustee Investment
{Scotland} Act 2005. the Charities Accounts (Scollandl Regulations 2006, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
Objectives and activities
The charity's purposes are:
the advancement of citizenship and community development.
the relief of those in need by reason of age, ill health, disability, financial hardship or other disadvanlages,
ensuring that vulnerable people with alcohol, drug and mental health problems in Oban. Argyll are not excluded by
their particular circumstances in terms of social welfare and are given opportunities for support.
to provide opportunities for support, food, shelter and friendship which are not ne￿ssarilY available
through mainstream structures to people with alcohol, drug and mental health problems in Oban.
We aim to treat everyone with respect and sensitivity, fecognising the unique value and dignity of each person. Our
core va5ues are..
Compassion
Integrity
Respect
Acceplance
Encouragement
Public benefil
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activitie5 the
charity should undertake.

HOPE KITCHEN SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Green Shoots
The Green Shoots community garden has been running for over 10 years and continues to thrive in the new
location below Dunollie Castle.
The garden relocated from Glencruitten Woods to Dunollie in November 2023. In under 18 months the team, made
up of mostly volunteers, has transformed a jungle of brambles and giant weeds and created a beautiful, productive
and diverse garden.
Volunteers have very much been part of the creative process of designing and implementing a beautfful productive
garden from scratch. Now much of the infrastructure - which includes a chicken coop, growing beds, equipment
storage, the re-loacted yurt and a new outdoor Cooking area is in place more of the community are able to tske part
in creative, horticultural, constructional and other practical and environmental activities.
The garden is used daily by individuals and groups, as well as holding regular open days. Monday.. Construction
group who having completed the amazing outdoor kitchen area, continue to design and landscape areas of the
garden as well as build birdboxes . raised beds etc. This group is encouraging those who are more interested in
wood work, and working with tools than horticulture. (Average attendance of 6 people). Tuesday.. The garden stays
open until 7pm. Volunteers carry out a range of horticultural and maintenance activities, and now there is a
workshop tool maintenance and construction aclivities continue. Wednesday. Open Space and volunteering Open
Spa￿ group offers a range of therapeutic creative green woodworking and craft activities utilising natural materials .
A meal is shared and cooked by participants. People also come to the garden to continue with their own projects as
well as general volunteering. (Average of 10 to 25 volunteers, including visitors}.Thursdays.' Volunteering. Many
groups also visit on a Tuesday and Thursday to enjoy the space and socialise. The yurt is regularly booked out
throughout the week for small groups to get together. (Average of 10 to 25 volunteers, including VI￿tors) , Fridays..
Oban High School group plus visitors {Average of 6 - 12 people} Open Garden Saturdays are held every month
from April through to September. 35 people attended April's open day. The Apple day last September saw 200 plus
visitorsl participants. These days give the wider community a reason to visit the garden and experience the benefits
of being outdoors.
The garden welcomes a variety of groups to enjoy the space including music groups, cooking groups, and a variety
of environmental workshop. We work closely with Community Mental Health team as well as local charib'es. Many
people coming to the garden do so with support with a view to participating independently.
Many people who struggle in more formal or indoor settings find the garden a place where they can make
connections with other people, feel safe. valued, gain confidence and thrive.
Re Store
Re_store. 'more than a charity shop,, opened in March 2024 in Oban with Hope Kitchen as the lead FArtner. The
Re Store shop is in a high street location that was empty for five years prior. The shop has improved the look of the
Main Street, and has become a hive of activity.
Re Store operates as a secon&hand shop while also serving as a community hub and events space in the town. It
runs workshops on waste reduction. encourages circular economy practices, and supports local businesses and
charities through various initiatives.
By offering a diverse range of reasons to visit and keeping prices affordable, Re_stofe attracts a broad cross-
section of the community-both those who choose to shop sustainably and those who rely on its affordability. This
local spending not only generates revenue for community projects but also boosts footfall traffic to nearby high
street shops, fostering community pride and eco-consciousness.
The shop primarily repurposes and recycles donated items, including books, clothing, and household goods.
Additionally, it facilitates a rescued food project aimed at minimizing food waste. While Hope Kitchen has extensive
experience with food banks, this initiative focuses on reducing landfill waste and creating an open, collaborative
system for food sharing There has been a 58Q/o reduction in foodbank use since the Rescued Food area opened in
June 2024 and it brings a steady income stream with customers generally paying a suggested £2 per bag donation.
A small workshop space supports minor repairs and "make do and mend" sessions, with crafters successfully
running three workshops per week to help visitors repair clothing and texliles
Re Store's awardwinning themed window displays are a fantastic visual community signposting tool. It promotes
local and national events and local partner organisations through its window displays.

HOPE KITCHEN SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and perforniance
Significant activities and aCh￿VementS against objectives
This year, as with every year, we are always really encouraged by the support of funders, donors, volunteers and
our local community who ensure that we can keep on providing a service for the community of Oban, Lorn and the
Isles.
Our core funders are The National Lottery CommLFnity Fund and Awards ForAII, The Robertson Trust, The People's
Health Trust, Scottish Power, HSCP Alcohol and Drug Partnership, Scottish Government's Investing in Communilies
Fund and the Community Mental Health and Wellbeing Fund.
In addition to this we have received smaller grants from Neighbourly, the Common Good Fund, Argyll and Bute
Council, Arnold Clark, Oban Common Good Fund, 8id40ban, Celtic Football Club and The Wood Foundation.
Over the course of the year we have received around £225,000 in grant funding.
Over £50,000 has been donated by people who regularly give to the organsation, in addition to this we have,
through service user donations raised another £10,000. The Re Store shop has generated, in its first year,
£190,000 approximately for use by Hope Kitchen and other local charities, to improve the lives of those in our local
community.
As well as the amazing amount of clothes and household ilems donated at Re_store, the food donated for the food
bank and the fundraising events organized by the community over 80 volunteers have been an invaluable resource
for the ongoing development of the service.
Foolfall and Volunteer Hours April 2024- March 2025
Volunteer Hours
4160
2447
890
1672
5670
624
15463
Fooffall
New Hope Café
Green Shoots
Rescued Food - Re Store '
Workshopsl Craft Events- Re Store '
Re_store Shop
Trustee and Steering Groups
Total
9077
2315
2967
542
53000
122
68023
Rescued Food and Workshops started in June 2024 and so Ihese figures are based on 8 months.
In November 2023 Hope Kitchen took over the lease of a shop and in March 2024 the shop was opened to the
public as a charity shop, rescued food shop and a clothing repair workshop Re Store "more than a charity shop"
has quickly established its self as a vital and well loved new addition to the community. Not only s it a place to get
affordable items it has become a place where people come and experience community- It is a great exanple of the
value of collaborative working. In November 2024 Re_store's innovative practice was recognized as it won Scottish
Power's Innovalion Award This award came with an additional £10,000.
In June 2024 the Green Shoots Team was recognized by Argyll and Bute TSI as the Volunteer Team of the year.
This is because of their great resilience in adapting to the change of Green Shoots Garden from Glencruitten to
Dunollie. This took an immense amount of work and involved finding really inventive and novel ways of moving all
the equipment and many of the plants.
The Winter Feslival in November 2024 gave Hope Kitchen a chance to show case the work of all of the participants
in the organisation. Participants made lanterns and took part in the procession, the New Hope craft group and the
Re_store workshops made and sold items at the craft fair, ran winter workshops at Re Store and we held wreath
making workshops al Green Shoots and New Hope.
In December our Christmas Tree was runner up in the yearly St Conan's Christmas Tree Festival. This was a joint
project including all three services.
Over the Christmas season we gave out Christmas gifts to over 500 people through our Christmas Gift scheme both
in and around Oban and orb Mull. We were able lo take our volunteers out for a spe¢ial Christmas meal and We
were also open throughout the festive season with 35 people enjoying Christmas Day with us.

HOPE KITCHEN SCIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In March the staff team and trustees had a development day, facilitated by Argyll and Bute's communily
development worker, where we reflected on what we are doing well and want to do more of and areas for
development. We also reviewed the current needs of our community and the areas we could have an impact on.
This was a really fruitful day and a lot of the outcomes have fed into our new business plan.
In March we, along with our collective partners, hosted and facilitated a partner event where we explored what a
healthy and wealthy Oban could Ii)ok like. We also provided a community meal, made from rescued food for 180
people and then had a great celebration with a fashion show, using local people as models with our oldest model
being 90 years old All the clothes came from or were made at Re_store. It was a really good showcase of
sustainable fashion and a great way to engage with our community.
In April one of our volunteers with lived experience of drug and alcohol issues successfully gained a pla￿ment on
the Scottish Drugs Forum's training programme for people in recovery to become drug and alcohol workers. He is
completing his placement at With You and is the driving force behind the new Recovery Community plans.
We have had three films made that showcase our work.
Fashion show Re Store Fashion Show 2025
Hope Kitchen Hope Kitchen
Re Store Re Store - More than a charity shop in Oban, Scotland
New Hope Café
The New Hope Café is open six days a week, offering a vegan homemade soup. plus a daily special of toasties,
jacket potatoes, sandwiches or similar. It also hosts an evening meal every Tuesday and Friday. Where possible
ingredients used to prepare the food come from surplus food donations from local supermarket partners including
Tesco, M&S Food, Bookers, Lidl and Aldi.
The café service each day is run by one member of the staff team, and 2-3 volunteers.
Activities are also offered every afternoon once lunch service has finished. These include.. Faith fellowship group -
which is open to people of all faiths and no faith. Craft group - a lively group where different guided craft activities
are available each week, with creations to take home. or be featured as some part of the Community's work, writers
group- an encouraging group supporting individual's personal writing from short stories to poetry, Talks@2 - Guest
speakers are regularly invited along to present on topics of interest. Music group an afternoon of music-making,
for anyone of any abilities, and for those who want to come along and watch and singalong. In addition, regular
quizzes, bingo and karaoke sessions are hosted at the ¢afé and online.
A team of staff. volunteers and service users also heads out Mice a month to litter-pick along the local shoreline in
Oban, encouraging people to engage in keeping their environment clean, whilst meeting new people and being
active outdoors.
Hope Kitchen also has been running regular cooking courses over the last year to encourage attendees to enjoy
cooking, and to cook more regularly for themselves using cost-effective recipes. This has developed into a weekly
community dinner where those attending contribute towards making the dinner, and then eat together family style.
A food parcel service is for anyone experiencing financial difficulties, it accepts self-referrals or referrals from local
organisations. Grocery donations are gratefully received from the public, organisations such as local churches and
via donation baskets in Tesco, Lidl and Aldi.
Financial review
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.

HOPE KITCHEN SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future perlods
Future Plans
The Re_store shop has become, very quickly a vital part of the Oban landscape and through the Scottish Land
Fund and the neTrMy established Oban and Dislrict Development Trust IODDT), there is a possibility the community
could buy the shop and then hold it as an asset for the community- Hope Kitchen would then lease the building from
the ODDT. The ODDT promises to be a really useful resource for Hope Kitchen to support long term plans.
We plan to develop the rescued food service so that the use of the food bank is further reduced. At Re Store we
also plan to offer a wider range of workshops and offer them at the weekend and in the evenings so that families
and people who work in the week can access them.
At Green Sht)ots we plan to open our outdoor cooking space and have that as a great community space to help
people to be able to cook food directly from the garden with an aim to promote healthy, sustainable eating and to
give people a chance to improve their skills. We aim to inslall a composting toilet and create an actessible area of
the garden with an indoor growing area and better pathways.
Moving to Dunollie has given us a great opportunity lo run evenls in collaboration y￿th the Dunollie Trust and créate
more opportunities for Ihe local community to access, learn from and enjoy a local land mark.
As a partnership of organisations within the CCC we hope to share our learning with other areas and to help olher
organisatiolls and localities lo be able to benefit from our approath of collaboration not competition.
In May we plan to hold a Celebration of Recovery with a concert in the Station Square and this will be the launch of
the new Recovery Community in Oban which will be a peer to peer support group in Oban meeting a vita need
especially for people who have experienced problematic drug use.
We are also developing our advisory group for Hope lQtchen by amalgarnating our New Hope and Green Shoots
groups and advertising for new members lo ensure that our decision making and strategic development focuses on
the views and ideas of Ihose who use the service and the wider comrnunity.
We plan to, with the closure of the Argyll Wellbeing Hub, to work with some ol their volunteers to look to continue
some of the servi￿$ that they provide, as their closure could impact on the opportunities for people with mental
health issues to get help and support. The garden could be a really good space for some of the sessions, as could
New Hope and we would seek to continue the walks as the positsve impact of walking is well evidenced. This would
be done in collaboration with other organisations.
With the increase in community sentences issued through the courts Hope Kitchen is going lo be building on its
relationship with the criminal justice team to offer more placements to people on unpaid work placements. especially
people for whom the squad is un5Ultable. This is due lo the excellenl outcomes we have had as an organisation
supporting some of the more vulnerable offenders to complete their sentences successfully.
Over the past year we have been able to provide. through the shared prosperity fund, a placement for someone
who has been unemployed for over a year. We plan to continue to offer more placements for more people and
extend this through sourcing olher funding to be able to provide more long term unemployed people to benefit, as
the feed back has been, due to our nurturing approach, that we have helped to remove barriers for people who have
not worked for a long lime to achieve employment
This year has been a very busy and fruirful year and again the tharrty has received a lot of supp(xt to help people
towards reaching their potential and flourish
Structure. governance and management
The charity is a company limited by guarantee .
The trustees who served during the year and up to the date of signature of the financial stalements were..
{Resigned 25 September 20241
{Resigned 25 September 20241
(Resigned 25 September 20241
(Appointed 28 November 20241

HOPE KITCHEN SCIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Recnjitment and appointment of tnistees
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £1 in the event of a winding up.
Relationship with wider netwo
Service Partners
Hope Kitchen is fortunate to work closely, and in collaboration with many local organisations and without this
approach we would not be able to provide such a breadth of support to some of the most disadvantaged groups in
our community.
The Connecting Communities Collective (CCC) partnership is in its third year and continues to gather like-minded
community groups to work together, in partnership, to pool resources, work collectively on projects, realise
synergies and avoid duplication of effort on a local level. Our most recent funding request in 2023 to the Community
Led Local Development Fund, has stemmed from this collective effort. April 2024 marked the second year of this
funding. The focus is on developing and offering health and wellbeing programmes and events for community
members, especially those experiencing hardship associated with access to food, fuel poverty and mental health.,
continuing dialogues with wider partners in order to identify strengths and gaps., and work together with wider
partners to address these gaps and expand on our shared efforts to serve our communities.
Hope Kitchen's Partners at the core of the Collective are Healthy Options, ALIEnergy, Youth Café and Atlantis
Leisure.
Other local organisations that Hope Kitchen works closely with include. Carr Gomm, Home-start Lorn, Job Centre
Plus, Link and Connect-Developing Potential, offer those with poor mentsl health, support with various reSoUr￿s,
Live Argyll-community Learning, Mecopp, a specialist service working with Gypsyffravellers, NHS Community
Mental Health Team. North Argyll Carers Centre, Oban High School's Support and Guidance Departments, WeAre
With You and Scottish Families affected by Alcohol and Drugs.
Hope Kitchen also sits on the health and wellbeing ne￿ork. In addition the service manager of Hope Kitchen is also
the co- chair of the Alcohol and Drug Forum which brings together statutory and non-statutory agencies to formulate
a local approach to drug and alcohol issues in the area. This has helped to highlight some emerging issues and
work together to have a meaningful impact. This year Hope Kitchen has run an awareness campaign to promote
alcohol and drug recovery in Oban Lorn and the Isles. This has included training sessions, an article in the Oban
rimes featuring the anonymised recovery journey of one of our volunteers, a leaflet and an online resource for
people to be able to know how to get help. A steering group of people wilh lived experience wa5 also established to
start a Recovery Community. They visited other recovery communities and met on a weekly basis to form
relationships and to plan the community.

HOPE KITCHEN SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Volunteers
Volunteers are the life blood of Hope They not only help to keep the services running they are fvjl of amazing ideas
and have a lol of gifts and skills they contribute to the community.
Volunleer Snapshol
has been part of the New Hope Café family since April 2023, joining us through the Positive Destinations
pragramme. Since then, she's been volunteering twice a week and what a difference she's made! With her
catering background from Argyll College, she's a real asset in the kitchen, helping prepare and serve meals. making
desserts, and keeping everything running smoothly.
was recently awarded Young Volunteer of the Year 2025
8t the TSI Volunteer of the YearAwards.
Bul it's nol just her skills that shin&-it's her spirit. Naomi brings energy, honesty, and a great sense of humour to
every shift. She's kind, especially viith those who need a little extra help, and she'5 always ready to pitch in, even
with the less glamorous 'ob
Over time, we've seen
grow in confidence and take on more responsibility, including helping out with the
food bank. De5Plte facing some tough personal challenges, she's remained a positive and reliable presence. She's
a brilliant example of how volunteerinfvespecially when supported by programmes like Posilive Destinalions-can
be a two-way street, offering real growth and connection for bolh the individual and the communty
This year we asked our volunteers about the impact that volunteering has. Here are a few of the responses.
"Volunteering helped me to feel more Gonfident about myself and helped me oul of my anxiety."
.1 feel I have valuable skills thal I can share.
°The first day I started I was nervous and scared and both Catriona and Rachel werè very helpful 8nd reassunng
and made it a lot easier for me, now I go in and get on with it."
One of the most benefiaal elements of our volunteering prc¥Jramme is how easy rt is for people to develop from
being a partiCiP8nt in Hope to then becoming a volunteer.
The trustees, re ort was a
proved by the Board of Tfustees.
22 December 2025

HOPE KITCHEN SCIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOPE KITCHEN SCIO
I report on the financial statements of the charity for the year ended 31 March 2025, which are sd out on pages 9 to
19.
Respective r85ponsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the term$ 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)-(cl of the Charities Accounts
{Scollandl Regulations 2006 does not apply.
It Is my responsibility to examine the financial stalements as required under section 44(1)(c) of the Chanties and
Tnjstee Investrnent {Scotland) Act 2005 and to state whether particular matter5 have come to my attention.
Basls of independent examiner's statement
My examination is carried out in accordance wrth Regulation 11 of the Charities Accounts (Scotland) Regulations
2006. An examination includes a review of the accounting records kept by the charity and a Comparis¢￿ of the
financial statements presented with those records. It also Includes consideration of any unusual rtems or disclosures
in the financial statements, and seeking 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 financial siatements.
Independent examiner's statement
In the course of my examination, no matter has come lo my attention
1. which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investrnent
(Scotland) Act 2005 and Regulation 4 of the Charities Accounts {S¢olland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of
the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
statements to be reached
22 Oecember 2025

HOPE KITCHEN SCIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Other trading activities
Investments
73,506
156,967
2,137
214,708
288,214
156,967
2,137
43,785
6,358
206,950
250,735
6,358
Total income
232,610
214,708
447,318
50.143
206,950
257,093
Expenditure on:
Raising funds
Charitable activities
2,578
78,703
1,020
273,160
3.598
351,863
1,340
103.204
4,779
183,431
6,119
286,635
Total expendlture
81.281
274,180
355,461
104,544
188,210
292,754
Net incomel{expenditure)
151,329
(59,472)
91,857
(54,401 }
18,740
(35,661)
Transfers behyeen
funds
(11,321)
11,321
Net movement in
funds
151,329
(59,472)
91,857
(65,722)
30,061
(35.661)
Reconciliation of funds".
Fund balances at 1 April 2024
86.961
74,672
161,633
152,683
44,611
197,294
Fund balances at 31 March
2025
238.290
15,200
253,490
86,961
74,672
161,633
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

HOPE KITCHEN SCIO
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
11
21,076
17,170
Current assets
Debtors
Cash at bank and in hand
12
3,952
234,374
3,952
148.383
238.326
152,335
Credltors: amounts falllng due wlthln
one year
13
(5,912)
(7,872)
Net current assets
232,414
144,463
Total assets less current liabillties
253,490
161,633
The funds of the charity
Restricleé income funds
Unrestricted funds
14
15
15,200
238,290
74,672
86,961
253,490
181,633
The financial statemenls We￿ approved by the trustees on 22 December 2025
Trustee
10-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
Charity Informatlon
Hope Kitchen SCIO is a INSERT CONSTITUTIONAL DETAIL.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document. the
Charities and Truslee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006.
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charilies
SORP "Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities
preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102)" The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetsry
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unreslricted funds are available for use at the discretion of the trustees in furtherance of their charitsble
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met.
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified
of the donalion, unless performan￿ conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or olherwise if the charity has been notified of an impending dtstribution,
the amount is known, and receipt is expected If the amount is nol known, the legacy is treated as a
contingent asset.
11

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued
1.5 Expenditu
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement. and the amount of
the obligation can be measured reliably
Expenditure is classified by activity. The costs of each activity are made up of the total of dir&t costs and
shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those actJvitES on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Plant and equipment
Motor vehicles
150kn on reducing balance
25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing iransaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest Financial assets
classified as receivable within one year are not amortised.
12-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued}
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaclion price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the P￿ sent
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordin*y course of
operations from suppliers. Amounts payable are classified as Current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are de￿CogniSed when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entillement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to teminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Income from donatlons and legacies
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Totsl
2025
2024
Donations and gifts
Grants
58,006
15,500
5.450
209,258
63,456
224,758
39,785
4,000
2,542
204,408
42,327
208,408
73,506
214,708
288,214
43,785
206,950
250,735
Income from other tradlng actlvltles
Unrestrlcted Unr8Strlcted
funds
funds
2025
2024
Fundraising events
156,967
6,358
13-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from Investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
2,137
Expenditure on raising funds
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Fundralslng and publicity
Other fundraising costs
2.578
1.020
3,598
1,340
4,779
6,119
14

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
Heading
#ac982
2025
Headlng
#ac982
2024
Direct Costs
Staff costs
Depreciation and impaiment
Food Costs
Insurance
Light & Heat
Telephone
Sundries
Rent
Repairs & Renewals
Travel
Office Costs
Training
Workshops
Capital & Equipment
Freelance
224,996
4,642
153,783
9,687
11,449
3,705
6,631
1,522
2.038
16,461
8.297
5.086
1,614
979
49,518
6,871
2,259
15,844
3,079
21,850
30,200
9.320
2,055
2,466
972
11,945
12.000
341,628
277.641
Share of support and governance costs (see note )
Governance
10,235
8,994
351,863
286,635
Analysis by fund
Unrestricted funds
Restricted funds
78,703
273,160
103,204
183,431
351,863
286,635
Net movement in funds
2025
2024
The net movement in funds is stated after chargingl(creditingl'.
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
1,900
4,642
1,900
9,687
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
15-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
Managers &Assistants
12
Employment costs
2025
2024
Wages and salaries
Other pension costs
212,033
12,963
148.479
5,304
224,996
153,783
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tanglble fixed assets
Plant and
equipment
Motor
vehiclos
Total
Cost
At 1 April 2024
Additions
15.822
8.548
11,035
26,857
8,548
At 31 March 2025
24,370
11,035
35,405
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
4,858
3,091
4,829
1,551
9,687
4,642
At 31 March 2025
7.949
6,380
14,329
Carrying amount
At 31 March 2025
16,421
4,655
21,076
At 31 March 2024
10.964
6.208
17,170
Investment properties rented to another group entity have been accounted for using the cost model. The
carrying value of these investment properties included within tsngible fixed assets is £XXXX12024 - £XXXX).
16-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
3,952
3,952
13 Creditors.. amounts falllng due within one year
2025
2024
Notes
Bank overdrafts
Other taxation and social security
Accruals and deferred income
153
(2,113)
7,872
7,872
5,912
7,872
14 Restrfcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Restricted Funds
74,872
214.708
(274,180)
15,200
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Restricted Funds
44.611
206,950
{188.210)
11,321
74,672
17-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng Resources
resources
expended
Transfers At 31 March
2025
General Fund
Charity Shop
Neighbourly Sainsbury
Wood Foundation
Music Fund
Arnold Clark
Scottish Power
Reserves
74,254
(13,543)
1,000
2,500
(1,250)
221,380
(78,751)
11,300)
(230)
216,883
{14,843)
1,000
2,500
{1,250)
230
1.000
10,000
(1,0001
10,000
24,000
24,000
86.961
232,610
{81,281)
238,290
Previous year:
At 1 April
2023
Incoming
resources
Resources
expendèd
Transfers At 31 March
2024
General Fund
Charity Shop
Neighbourly Sainsbury
Wood Foundation
Music Fund
General Reserve
128,683
44,495
660
1,500
2,500
988
(87,6031
(14.2031
1500}
{11,321J
74,254
(13,5431
1.000
2,500
(1,250)
24,000
(2,238)
24,000
152,683
50,143
(104,544)
(11,321)
86,961
16 Analysis of net assets between funds
Unrestricted
funds
2025
Restrfcted
funds
2025
Total
2025
At 31 March 2025:
Tangible assels
Current assetsl{liabilities)
8,923
229,367
12.153
3,047
21,076
232,414
238,290
15,200
253.490
18-

HOPE KITCHEN SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Analysis of net assets between funds
(Continued)
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
2024
At 31 March 2024".
Tangible assets
Current assetsl{liabilities)
11,216
75.745
5.954
68,718
17,170
144,463
86.961
74,672
161,833
17 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
19-