C￿rIty rnglslrnllon numb•r SC044158 (SGolland) Company reglstrolion nurnbw CSOO1210 PERTH AND KINROSS FOODBANK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 PERTH AND KINROSS FOODBANK LEGAL AND ADMINISTRATIVE INFORMATION (Appointed 10 Qdobgr 2025) Charity numb•r (Scotland) SC044158 Company numbèr CS001210 Indop8ndent examlner BK Plus Lknitsd 144 N•iherBale Dundee 0014EB PERTH AND KINROSS FOODBANK CONTENTS rru81ws' repon Indep￿dÉnI u•minefs report St8t8mani ￿ fin8na•l a¢uvlll88." Bal8nCQ ote• lo Ihfj hnon(ial 9-16 PERTH AND KINROSS FOODBANK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Th¥ Ifusleea pre50nl Ihthr annyal r8POrt and finonQi8J itsternent8 tof Ihe year end8d 31 Marth 2025. Legal and AdmlnlstrnUv• Infommtlon Thv Perlh and Klnross FoDdbank Is a Sc¢ttish Charilabla Incofporaw thgani88lion, regTStered on 19th July 2013 (numb•r SC044158J EDd is govemod by its c£￿st11uIo￿. Th8 fin8iicial slatemonts havè bean wepared in 8r£ordar￿a wilh Ihg Bec￿nting pollcl85 801 oul In nolo l io Ihé Ilnanciil $tal8m6ntb and comply wlth lh8 ch8rllYs governlng docurneDI. Lhe Comp81)ie3 Acl ZOC￿ Ihe Chanhe3 and Truslee li￿e&￿￿OnI (ScodAndl Act 2005. Iho charl1￿3 Acclliinij ISc4ilantt) Regulollops 2008, FRS 102 ￿h@ Fin8ncial Reporting SlandaT(18Wlc4blo In Ihg UK And Ropvbllc of Iroland. and Ihts Chanlies SORP "Accounlin9 and Reporling by ChAri1195.' Stat6menl Dr Racomm8nded Pra¢lice appllcable ID Gh8ri11es pr•p4ring Ihwr accounts In ac¢xJrOance wllh tho Finanewl R¢Tr)nlDG Slqndard appli¢abl8 in Ilie UK and Ropubllc ol Ireland IFRS 102)", Objectlves and ￿1￿111•3 ,. Charlt•bl• Purpos• Affili8iod lo Iho TfuJs•II Trusl, Iha athfvrty of lh• Foodbank IJ urKlgrpinned by shared valu•8 and Prtndplu, whkh promote social Indu8ion ￿(L￿nI+￿{s￿m1￿atory praCt￿s. Tha Foodbank'8 Object￿8$ •re' Ihe w8vention and fellel of povety, and reliel of poverty￿d Ihe reli81 ol Ihw In noed by r￿sOn ol ago.111.health, dls8blllty, financial hard8hW or olher dkadv8n18aes. Maln Actlvlll•s The foodbank began oparalions on 301h S8Ptombef 2013, dhtrSbuknq Icod PAr¢•i8, Pubhc bgnefft The trustoos hovo Pèiii due rogard lo guldonco Issued by lh¢ Chartty Commlsslon In dg¢ithnll wh8t ￿lIvIlI•S lh• ohanty ohould undertako. Achl•v•menls and p•rfgrmanc• &qnificant actNities and ach￿vam￿nI￿ agalnst obl8cllv•s Frorn 30kh Seplembef ?.013 up lo 3111 March 2025. we lihve supplied 33.169 3.day emergency food parce15 whlth have prowded 3 days ol tood lo 64,778 individua15 8cross Perth ènd Kinross, In¢udlng10 19,062 oh￿dren. Durmg the y68r to M8rch 31¥ 2025 wa d18tribuled 4,095 7'd3y omergenty for￿ parcels ta Indivlrtyals. and hoLtrsehold5 Bcross Perth and Kintoss, lee(ling. 7,683 p8opl9. Includlno 2.217 ¢hlldrgn. Pood Dttstrlbutlon and Stock ManA#Brnonl dsJrlng Ihé rep￿ing y•4r ol 202412025 . lolal fo¢)d di8trfbutod lo dlenls: e8,492.79 kg Total stock re¢elvad Inlo Ihe foodbank.. 78,673.39 kg Donal￿ stock: 69.424.32, k9 Purclw¥od •tock: 4.164.87 kg PERTH AND KINROSS FOODBANK TRUSTEES, REPORT (INCLUDING DIRECTORS. REPQRT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We grdlelully a¢kr￿vA￿d90 the 8UPPM ot our1è8dlng contrSbulth¥' . MoiylsoTh8 . T•8w Crieff Road . Tosco Edlnburuh Road . TwJco BlahgryKi• . Sl Johnsl￿e Fans Suppmino Foodbank• HO￿￿oId$ sUPr￿rted Total h￿sehotds asylst•d: 1.689 FirJi-Ime wslto￿. 878 hou68hold& Averaoe vtsltor fréqu8nw. 2,58 vlslls par Refefral Sourt8S thjr mojl Iroqutnl rnlrn InGlud8". Pertli And ICInrv￿ Coun￿1 Wellare Fund Team C¢llz￿,j Advke Bureau ICAB) Hillcre41 Futures Churchj Actson Fof ihe Homelesg ICATH) Tumlng Point . Perth and Klnroo Counull Crfminal Jultlgo Pnm8ry rna54M• for durtny Ihe 24125 nn8ncial ygar. Rising rx)Jts ol •ss•nll•lF. 52.28% 01 all ￿ter￿ls. Pfloriiy I18bl', 14JO% ol all Tel•rr￿. Unexpected wtsn80'. 11,01% of all rgforrnb.,. lff4)a¢i ol physl¢41 or rrMynl81 health wndltlon: 10.79% ol all releffats. 8enefit dday., 1025% ol all relerrals, Wafd-Level Di¥lrfbudon Perth Clty Centye: 1.939 p8rco11 Porth Clty Norlh: 619 percela Perth City South: 426 paTcel* Ellfilrg￿Wr1￿ mnd lh• Glon•". 299 parc•tsE . Stralhmore.. 269 p8rrAs Hou5BhoJd C(xnpoJit*tso Households wllh ¢hildrèn' 28.55% Hgusohold5 wllhoul chlldrèn,, 71.45% Large tamllies {3+ thldrenl: 259 instan￿. eupporting 1,316 IndIV￿￿&16 PERTH AND KINROSS FOODBANK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Thé l(iodb8nk seryices are pn'mariiy to meel gmyigency requli8mgnls, gnd thg nomi81 PTtt8b8 18 lo tssue f¢od unty n rowipl ol a relerral Wed by a rwn17.gd Supp￿partn￿ agency. Throuohoul Ihe reportsng year. we f￿ve racelvvd exceptionBI Jupport Ir¢3m Sl JohnJlon• Fan8 Supportiiig Foodbanks, both Ihrough 8ubsianiial slsxk donat￿n& 8nd generous fin8ncial contribullans from lans. In additton we havo Blrenuthened tsui f*lallonshlP vAth the Boafts al Sl Johnslono FLlQtball Club, whose b8cklng hag tieen Invaluable In prornoting our wovk and enatsllng lo reach more people In n8ed. Wo extend our ¥incere Ih8nk* to the lanu and Iha dub lor thgir ￿nIInued commllmEnl ID our miB8ion and thdr outslanrffftg GfyitrlbulKJn lo th• local cornrnunity, We do on occas￿5 Issue 80 emergenty y￿￿&T lo 8omDwo who has nol b••n relerred, bLtI 11 ig made cleor Ih81 Ihi$ 15 8 ong-off silualion. and 1115 9wd lo reporl tho1 this tu noi abU6ed. We have been conunulng ￿ gnrourage g&nel88 lo mak8 8•rnfafrnls in Ime ￿1h effotl# lo promotè JUSt4lnablMy. FlnanclAI r•vl•w Durlng ihe ye8r Iharo was a defioll on unregtricied res0￿￿$ of £69.822 (2024 deficll £4,310) howevar J large portlcm CA Iha¥• costs were in To￿tron to iha new leased prnmiJ88 al York Place. Thij results in o balanca w)ieilnGted reserves ol £171A15 al 31 March 2025 (2024 £241,237>. There was a defiol r6eorded within re>tn'ctvd lunda of £29,538 (2024 - d9fical £3481 and Ih18 arose from pl8nried gxpenditurg ol broughl lorward CAB IuDdJ. The r8strlciad r￿r￿￿ of th8 chartly worn held al £3,378 ￿ 3151 March 202512024 . £32.9161 F4clllllo8 and servlcej Penh 8rHI Klnr055 Foodboftk 18 open from 09:Olk17'.¢)O tdonday lo Frid8y Iyr the recelpl ol goods and slock. Parcal dlsthbutlw sesskons lor Foudbank thent8 oeeut Tu8JdJy lo Friday 12.'00-16'.00. PERTH AND KINROSS FOODBANK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fin•n¢l•l Oul¢om•• Perih ond Kinr055 Footlb8nk w35 è TDclplenl of Iwu Tru5sell lund•d oranis - Stra*egic Faditi8S 8nd Volunloor and Trus18e Oev8lopm8nl Grdnl With a lofal valuA ol E33.758.34. The f•POrttno year marked a *nlfic8nl mi1851one 38 W8 completed our fiFSt ￿11 ye8r oper81ing fTDm our York Place premlsos. This rnove h•¥ FWDvidad a Stable. incluslve. aixessible base loi Sgryice deliV￿V And strenolhened our ablllly IQ Meel communlly noad5 effeetsvaly Key achlevements Ind(tde' Pollcy O•vvlopmenl: We Updaitd and created numeroua koy and crllical sx)Hcy documènls lo onwra Ctxnpliance. ￿n${lIenCY, and 1179 •ffecUv8 nmning of Ihe foodb3nk Slr•t•gl¢ Sub41roupJ: 5evwg1 sub-group8 wer6 e•tablish8d lo focus an *U8t31nability, indudlnll . 8t4fflng ModelJJ- rnOewing c8wity and lulure work10￿0 noeds, ' Flnancl•l S•¢urlty - en8unng rObL￿ ilnanoial Plannlng and fe8Mlents. Strat•glc Plannlno- 4h8ping lh8 organiJailon'8 dlr8dlon and prl0ril￿. L8ad•rshlp Structur•.' Work commeiiced on fomulHling on Owrfionj Man•qof rol•, d014gnod lo slrenglbBn opgraiM)nal oversighl and allow tho Fc*)d￿nk M•nago1 lo concttnlrale w linar￿al manaoemenl and ltratsgie188der￿1p. d•v•lopmen15 rnlle¢l our olmmilrnenl to bjllduw a rosllienl. ￿lI.00¥eMed organrnallon copablo of 8dapiing lo luiuro chamènuoi thlle maliil8lnlng hlgh 5tsndards ol 8er¥ii* dèllvery Wv conllnuè la bè gr41olul to our many tjèdkatad vdunleers, numberlng mor• than 40. ¥%tho .pnxeJs Iho clonaltyl& mak4 up lood par¢•ls. WKI Jervé our Cl￿nIS, Our 8fftllaiion wllh Trulsell ¢ontsnuB8 lo be a C￿r$lOne ol our operallons. ￿rtnershiP provd81 us th lh8 100Ss to Input dala and rnaiiilain accurale re4>)rd$, as a5 aecags ID ¥ wider nelY￿rk ol loodbanks and exporl guidance for both 518fl ond iws188s. Through thig relalion&hlp, wo als0 benelll from an oxdu&iva pannersliip wilh fesco, whth is vital lo our supply choin, Over Ihe reporting year, arnllalion ha8 8trenglhenad I*Dsidorably, wllh ir organisation bolng a5kgd on sèveral occ8aioni lo ad as the med181oad for national eamp8lgn8, We are proud to now tsè rgcognlsed as Sador.1grfithng In loodbank delk¥ory, s8ning a benGhmth tor besl plac11￿ +within Ihe We aNpire io a fuluT• Whe￿ foodbanks w• no INwor nec8ssary and ev9ry￿e In communlty h88 reliable ècco to Jufficienl lood. We rtmaln rAJmmilted ￿ workthg ttxyard •nrJing Ihe nead for loodbank& However. ￿110 demand per6iBIHfKI ojrrqnl Indtators 8ugg￿lI wlll for th8 foresp.aabla luluig-we WIH coniinuo lo serve our wnmunlty wilh dedication, compassion arnl dignity. qnsurinq thal support IB avallable lo Ihooe Viho n•8d Il mosl. RoseNes poll¢y 11 ts lh8 policy of th• chfirlty that unroglTlctod hjnds whlch ha¥8 nol been des￿￿￿18d lor M speclne tbould mainlLin•d At alevel equl**Al6nt lo b¥hve8n tliree and six monlh's eX￿11d11￿[e. Th.e trustees contlder thai re$eJves ai thr¥ level WHI ensiiro Ihal, in tha •JYenl of a signlficanl (t￿p In lui)dlnu Ih8y wlll be able lo conilnug Ihe (Ih8rily'x ¢urrenl 8CtIVit￿$ whil8 Consklgratk￿ IB glven lo ways in whi¢h Bd{kn1MJn￿ lunds may be raised. ThIN level ol fes& has l)een rnthnlalngd Ibroughoul Ihe year. PERTH AND KINROSS FOODBANK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR fHE YEAR ENDED 31 MARCH 2026 8tr¥Jclurn, gov•rnance and manag•m•nl Thp Iri Islfjes. ivho are also Iha direLlnr% fur11)LTr iiurposo of coiiipany law, and" wiio served rjurina Ib.e year and up R8cmilnFeiil and appoiiiimenl ol In4Slee3 T￿J￿8e8 ￿￿18 appoinlad on the 8918bllshmenl ol th• Trujl and Ih•lf pojiiion Appolfthnant ty revl•wgd al the Annual Generel MeeiinG, Tru8tee8 are 8d&cted and appoml•d b8sed on Ihelr sultsbility lo hold that poiilion and (sn Ih•*r expe￿0￿¢*, Go th81 they can c¢Jnlrlbule effeclivety to Ihe opoiatjon ol Iha TIUGL Any trujlog apwinled thJrFno Ihe ye#r must tm Mappolntqd 81 Ihè foll¢￿Ing AGM Tru•l8•s wp maoe awnro ot thelf ros Durtho lh6 y•ar, Ihe fuodbank. Ilnbuuon nsitsililip.s as s•1 by OSC gngd. We gry grnlofvl to bolh ol Ihrym IDP Ih•tf c4¥nlrlbutlon lo the fcodbank And wo af• tyuly grnt•ful lor Ihelr many yearn ol Tnrdl•8 mealinqs ar• h•ld bpprox. ovory 2 nM)nlh•.' Ih•Be ftiay be kn pison al Ihè loodbfink w ¢onducled romol•ly. nT1 %'I47-. Trusia9 Trusl Oate.. PERTH AND KINROSS FOODBANK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PERTH AND KINROSS FOODBANK I report on Ihe ftnaniyal slalemenb ol the thanty fof the yaar endod 31 March 2025, ale s•1 oul on pao89 7 10 15. RoJPeCtlve responalbllltl•• ol trust•e¥ and •x4mlner Tho thgrtty truslee5 (itho ar• 8130 the aTrectorB ol Perth and ￿￿rOsS Foodbank lor the purpoBes ol o)mpany Inw) are respDnsibl• far the preparaiion of Ihe financ￿1 61alements In acc(Ydonce wilh th8 16rms of tho Charities and Truglee Investmenl {Scolland) Acl 2005 and Iho Chartiies Accounts IScoU8nd) Regulallonb 2(KJ6.The chanty Injstsas con5kdef Ihal the audlt rocNiremenl of Regulalion 10(I1{aF{c> ol Iho Charlll88 AcrnLmls 14,6581 Re¢onclllaUoft ol fund•: Fund balane8¥ th I WI 2024 241237 32.910 274,153 245.547 '33.264 278.Bl1 Fund bal*n¢e• a131 2025 171,415 3,37B 174,793 241,237 274,153 Th6 s￿￿Ment of finandal actfvttles in¢11￿￿8 J# galnB and losses roW￿•d Sn Iho year, All Incom* •nd *xp•rtdilurn derivo Imm conlinuln4 8divllies. PÈRTH AND KINROSS FOODBANK BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Nol•B Flx•d ass•t* Tanglbto assets 10 2a.14a Currgnt Ca8h •1 bank and In h•r* 148.641 N•t curr•nl ass•t• 146.647 274,153 Totsl ass•￿ l•M ¢urr•nt Ilablllll•• 174,793 274.153 The lund• ol th• eh•rlty Resth¢tod Incomo fu Urw•Glrkled funds 3.378 171.415 32.918 241.237 13 174,793 274.153 The CfJmpany18 entttlèd to tho 8x8mpik)n fftjm Ihe audil foqulrnmonl eantsin•d In e0c￿on 477 of the Compnias Atl 2006. far tha year onded 31 ma￿ 202S Th• di￿¢10￿ ￿kno￿9d￿e their respX￿ib￿lil1eS lor complyinki wllh the requlrenMntA ol lh• Cryanl¥> 2006 %*llh rn•pod ts aGe￿nI1￿ reety￿ and lh• pr•p•r8don ¢1 flnandNI itotemeni8. Th• rnembèrn hm not roquired Ihe ¢￿￿p¥DY to rtillln 8n wdil of Its finar￿181 Ital￿18 for Ihe y•af In qu￿[On In 8c<¥)nlanc• ¥lth ¥•GYan 47& Thèse fmancl•l tsi¥m•nts have bean prgparod kn #ccordwKe with the pThl4knn• to crynles gubl8¢t lo lh• $mall companles ragim•. Tiu*149 Tiu•l•• Corryany rewtr•lloi number CS001210 (Sed￿￿0) PERTH AND KINROSS FOODBANK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 AKourrtlng pollGI•* Ch•rlty Infomwtlon Perth 8nd Kinross Foodbank h a Seottsth Ch•rltANo InrwwA_IwJ nrylsatlon ISCIO) 1•g￿tered Scoiignd. The reg18tsr6d oifK)o 1.1 B••l• of prnp•ratlon The financigl Statements b8M ￿pa￿d In arthnlm vAlh lh• gov•mtng dr￿urnent. cornpan￿ Acl 2006 the Ch8Tltie8 and ThJJl•e Investm•nl {Scoll8ndl Act 2005. Iha chan1￿¥ Ac(J)unts (Scoiiand) R0aul8l￿n¥ 20D6. FRS 102 Th8 FtnanJ81 Rwrtlno Stondafd applcablo In Ihe UK and Republ ol Ifeland" and lh• ChMlie6 50RP 'Accotsnllng and Reportmg by Ch8rili88' Stalornenl ol Rpc4jM￿ndèd applt3ble lo dTanlio$ preparing thdi arKounls In accordance wllh tho Finandal Reporting S18nd8nl apphcablg In tho UK and R•pubfie al Ireland {FRS 1 Q21. The rhaTFly 1$ • Public Banelll Enlty As defmed by FRSi The finanthal ¥lal•ments afe Prepared In $lerftsig. whith [5 I￿ lunalknnal ot tha ¢hwiiy MorK•lary Amounts kn Irtanc￿l blot•ments arè munded to lh• nearesl Q The fwbancial s￿leMen￿ hgve been Fffep4r8d und•r the blAtod¢al o)$1 ￿nYO￿tIM, lrnodllled lo indudo the r•valualion ol IT8ehold yoportie8 8rFd lo indud? Inveslmenl proportles and cwtaln flft8ncial InJtrumenl* al flir Iialuel The wnoip81 a¢￿￿￿a pdb¢&8s adoptgd 8re wt out beltr*. 12 13oln9 ciinc•rn At the Iirne ot apprnwn9 thè nnancwl Malemonth, Ihe fuslèas h8v8 a reasorwblo 8xp¢cIall￿ that tr• has adaqualo rgsourc4)9 to Crn0 Is rwised vthan the thaoty to ltraalty •rrtltlod lo11 aftw any p•rfonnanc8 ¢ondlllon• hayq bmn T Iho umounts can b• mBasurgd reliably. ana 11 Is pl¢￿able thal Incthmo *411 bg rK•rv•d. C•8h d(xwlfons xr• r•cognbed an recelpi. Olher donaffions arg fecognlsad or+ce Ihe thahly hÈ8 bèèn nolifi of Ihe donalion, un18$5 porfofmanc• condillon5 require delerr81 ol Ihe amounl IfKCrn tsx rvcuvoratsk In ¢elath)ft lo dcDailon8 recaffjved under Grfl Ald or deeds ol cav•nani i* rerA)gnl3gd at time ot the doThatlon. Legacles arn r•L7Wli3ed ¢Jn recewi or olhernvlM Il Ilw clMTIty bqon nolffi8d ol an imp8ndlng d181Abullon, amounl ir4 kn(￿￿ and fec•ipl 1$ expedgd 11 Ihg amounl is nol kno¥￿. the 1•98cy l* trqBlgd as ￿￿ting•nI awt. PERTH AND KINROSS FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Aacountlng pollcleg (Conllnu•d) 1,5 EXpendI￿r0 Expendilur8 Is reeognisod ￿ce thère ts a legal or eonstructlve cthllgallon tti translur ffonDmic bgnofil ILI thlrd party. Il IB probaole Ihai a tran5ter Gf economic ben811ts wlll b8 requlrod in setttèmenl, anrt the amount of th• obl1ga1￿) can ￿ m•asured rell8bly, Expandituro ts elassif￿d by actsvlly Tho CQSt6 ¢1 each athrty are m4de up of the lotol ol dlied ¢oBts and 6hared costs, Induding suppon costs Involved In undartaking eath a¢ttvlty. Dlrecl co*ls attrlbtstable to a sinplè actfvily ara alloGQted direclly lo that aGIIvily. Shared cosls which contrlbute to more Ih?n ono acliwlly and support Costs whlch 8r* not allributBbl8 lo a 8inglè Aclivlty Brt apportloned bglwè£n Iho39 aouvllles on a basi& constsleni I￿{h Iho use ot rèsiJurco8, Cenlf81 stbft cost5 3r8 llllo¢aled on thu b3818 01 Ilme apenl. 8nd (lepreuallan thaiofjs are alltxaled on Iho portion ol the awi'> u•e. 1.6 Tanglbh Ilxod th3*•1• Tang*blo ftxod assets. ate Inillally mea6Ufèd al wsl and subsequenlly measurnd •1 C081 or valuation. nel or d•prgGiatH)n and any Sryairnienl ls)$8U. Ofjpr¥tiallon 18 Trcounltsod so wrlte off Ihe ¢0￿ or valuallon or assaw les8 Ihew fe5Klual values over Ihelr V￿lu1 Ilve8 on th• fOlltr*lng baseL Lt&sohold Impmvamonts Carnputerj 8ir81ghl Ilno io yeat5 stra￿h1 Ilne over 3 yoaryJ Th8 gain or loss arlsing on Ihg 0￿pos81 ol an Aswl18 delermined as Ihe dlffBffjnc& b8Meen t￿￿ sala pmc4ed8 d Ihg rAryylng value of iho as501, and lo rwnwd In Ihe 8talemenl ol finanaal aellwllal. 1.7 Impalrnianl ai nx•d •Bs•ts Al TopurtJNJ end dttte, the chgnty rgvlew9 Ihé carrylng •rnounls 01 Its tanoible assets lo datgmiine elher Ihere IJ any indlcallon Ihal those as28ts hdvo sirflored an ImpalM￿nI losg. 11 any Indic81ion exI6ts, ihe re¢overBble omounl of Ihe assel Is 82limata¢J In oidef lo clelemine the #xtonl ol tho Impairmèni lou {11 any). 1 J Cash and euh •qulvalenls Cash and cash p.Qulvalenla indudo ¢Bsh In hand. depoJllJ he￿ •i call wllh banks, olher short-lenn liquld Invoslments w*lh OTlglnal malurili88 ol Ihrm month• or les3. and bank overdrals BAnk fjverrJf8ft5 shown , wtlhin boirthngs in ¢2unent Il•bllitl•4., Ba4k fin•nrlal a$$elS 8a6ic fin8nu81 asse￿. wh￿h InoSud8 debtorn and Cash and bank balanceF, are ffjllkolty mea*ured JI transaciion PTlce Vbcluding trans8cllon cost8 and are sub38quontsy caffled ai AMortIs￿ cost uN5no lh8 effecllvg Inlefesl mèfftcKI unle55 Ihe orraDgemonl wnsiiftil￿ a linancing transaction, where Ihg Iron88Ction 18 mvajurod al Ihfi prownt valug ol Ihe lulurn r8cÉipix dsJrA)unl¥d al a markel rnla of Intef09t Financ18188s813 ClasSffi￿ a9 recelvable on• year ar• amortised. io- PERTH AND KINROSS FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENOED 31 MARCH 2025 A¢Gountlng pollci•8 (Contlnu•dl Bas1¢ flnanclal Ilabllltlgj Basic financial Iiabililios. Indudlng Cfeditcn and 1o8n6 are inlbgKy fecogn&8d Al transadion p￿ce uftle thE arrangom9nl con811iuhN a financlng traD8acilon, whare the debt Instrumenl 18 mèasu￿0 at Ihe pr85gnl value of Iliè lulurn paympnts discounlod at a m8rkfjt tale ol Intor6•L Flnanelal Ilablllhe8 cl6&1illed as payable wilhln ong yoar 8re not amrjrtlsed. Debt Inslwmgnts are subse9uenlty caffled ai offl0rti$ed C￿[ tho eff8cU¥o fftteregl rAts m•lhod. Trade Cfedllorn are oblsaauond to pay for uot)dg of 5orvlr*3 Ihal baen 8¢qulred In the ordlnary cOu￿e ol operalions Irom iupp116ri. Amounts payablo are Glas8thed ar* currnnl liabllilles Il p#ym&nl Is due Within ane year or 105$. 11 nol. Ihey arg presented as non+curr8nl 1Stsbllilies, Trade cr8rtilors are recoynised Inlllally ai Iran6a¢lLon prlc8 and subsequently measured at 8mortised ¢osl uslng lh6 offoollve InlereJl melhod. D•recognltlon ol ffnan¢l•l Ilabllilies Financdal lobl11￿& ale d8r8CQ9nl86d Ihe chartlY8 contraclual gbllgallL)h5 Vxplre or are dlichargvd or ncelled. 1,• Employé• b•neflt• Tho coli ol Any unused hollday ¢Thtlllemenl ts recoonijod in Ihe peflod tho empl￿•.1 sthke• af• ebved. Termlnallon bvnaltls arq rocounlsed Immedloialy a¥ an oxp¢nse whèn Iha charity l•.d•monstr8bly committed lo lermlnate Ibe empir)ym•nl ol An oryloyoe vr lo provlde ieminalion bonofits. 1.10 R•llr•m•nl b•n•flts P8ymen16 In defined ¢t￿l￿b￿uorn fatlr•m•nt b#n•ni $them08 ¢harp•d •n •¥p•nw as Ihey1811 due, Crftlcal ac¢ountlnA gsllm•l•J and ludg•m•nt* In Ilie applicaliom lil lh• chorily's ar￿￿￿n￿￿O polkies, Ihe Irusleos #r• mqulred" lo make ludgemeDls, e$timat88 anrt ￿￿UmpI￿n5 4boul the cairykng amounl ol ass•ts and Ilabillllg8 Ihat are not reedily 8pp¥fBnl frDm othvr sources The esllmaios and as8oci8led asÈurnpllontr we bas.ftd an hislorlGal vxp8rignco and other laGtorJ that ar8 ￿n8￿1ered 10 b8 relev8nl. Actusl r•sultx may dfflef from Ihe6e e8tlmale Th• Wlm¥tD3 anTI undertylno a89umpllans aTe revlew8d on an cmgoinp basks. Ravl8lons lo H￿nting estsmale$ are recogniJqd In the periud In which Ihe ealimale ks r8visèd Iho rpvEsion affec15 only (hal period. or In Ihe peflod ol Ihè rnvlsion and lulura Fy4rlDds whore lh8 fevisKJn affa¢ts both ¢vrrgnl knd lulurè periods. Income from doMtlon• and l•gacl•* unrn1tr1ct￿ R05tr1ot•d fttndl lundj 2025 Total Unr•strlct¢d R•Jlrl¢l4d lund lund• 2024 2024 Tol•l 2025 2024 Dortallon$" anql ufflg GranlA 139.032 139,032 29.358 143.307 143,307 48,652 29.358 48,652 139.932 29.358 168,390 143.3Q7 48,652 191,959 11 PERTH AND KINROSS FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Inoome IrDrn Inv•Jlrnents Unre•trl¢l•d Unrestrlct¢d lund$ 2024 2025 Iniwo81 rec£ivabla 1.489 Expendliuro on charMabl• acllvltl8• Exp•ndltur• Exp•ndltur• 2025 2024 Dlrect co*ts Stsiff costs 0gpfecialit)n and Impairynenl CAB tsxp•nOrture 127,469 6,760 29,537 10.316 41,804 3,171 5,945 7,121 70.178 49,000 21.972 19,518 3.395 3.613 2.315 Rent, Ratel, Ir• Repalr8 Cleaning Heat & Lighl York Plac8 Costs IT & Tel8phon• Motor & Travel AccounlanGy Léaal Gonernl 2.924 6,690 1,849 5.921 12,559 5.310 5,245 1.847 110 14,314 2fj9,239 196.617 Analy81• by fund UnTr4lnclgd lunds ReslrI￿ed lundg 210,343 147,817 49.OQO 198.817 N•t mov•m•nt In fund8 2025 2024 net mov8m•nl in lund5 is stgted after charging1(¢xodlts'ngl,' Foes wyabl8 Idr Ih92 Indyndert •xamlnatlcpn ol lh& th¥rflV• firFan(4al s1818ment8 D8we¢iallon of ownad t8nulblo fixfd 88set6 1.238 5.780 1.170 12- PERTH AND KINROSS FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Non9 of the In￿1883 (or any persong comected with th•m) rgL*ived 8ny ¢vrnunfrfalkJn ot b•nefi16 from charfly during the year Employ••s The a¥ero90 rnonthly number (a employ￿5 duflng tho year was.. 2025 Numb•r 2024 Numb•r Employnmnt cojts 2025 2024 Wages 8nd salarkns Olher pfjn51on 114.17a 13.293 66.588 3.S90 127.469 70.178 ThaTr warè no tmw(weos vtho88 annual rernunerali)n vms n￿18 than £80,000. T•x•tton The charity18 exempt irom taxallon on IIJ octivlda8 be￿uSe all Ils" Inramq 18 Npplb8d for eharllatyo purpux8. 19 T•n2￿10 flx*d a•s•ts L••••hgMI c￿￿Ul•ll. Cost Addltlon8 22,398 11.508 AI 31 MBTth 202S 22.398 11.508. 33.90fj D•pi•cl8llon and Impalrmoni Oepfedallon chergod In the year 1.924 5.760 Al 31 Marth 21]25 1.924 3,838 5,760 Carrylng wnounl Al 31 Maicb 2025 20.474 13- PERTH AND KINROSS FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 11 R6Ur•mgnl ben•flt sch•me* 2025 D•llned cantrlbullon •eh•me8 2024 Charge to Pfofil or loss In respect d defingd contritwll￿ sthem 13,293 Th• Gharlty operateg 8 dafin•d r￿n1￿b￿lI[￿ penthn sth•mg tor au quall￿'nO 8nlplDy￿S. 12 R•4lvlct•d lundg The fè*trkl8d fvndj of the charily ¢orrysri68 Ihe tsnoxpended bal8nGe8 01 donalsons and 9ianl8 held on Ini•t ubjecl lo speclllr c