REGISTERED COMPANY NUMBER: 8C045073 (Scotland) REGISTERED CHARITY NUMBER: SC045073
:
Report of the Trustees and
Financial Statements for the Year Ended 31 December 2025
for
CLYDESDALE FOOD BANK
~4
GO Thomson & Co Chartered Accountants 13 Hope Street Lanark Lanarkshire MLI1 7NL
:
CLYDESDALE FOOD BANK
Contents of the Financial Statements for the Year Ended 31 December 2025
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Page
Chairman's Report 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to li
Detailed Statement of Financial Activities 12 to 13 -
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CLYDESDALE FOOD BANK.
Chairman's Report
for the Year Ended 31 December 2025
In 2025 we dealt with 2644 referrals, a 1% drop from 2024. In total this fed 5286 people (compared to 5445 in 2024) comprised of 1799men, 1813 women and 1674 children.
It is disappointing to see demand remain at these levels but it reflects the continued effects of high food and energy prices.
We continued. the practice of providing a covered hot water bottle to children over winter and also the extra Christmas bag with each food pack in December.
There have been a few changes in our volunteers as a few have had to give up due to health issues or to care for family members. However other volunteers have taken their place. We were particularly pleased to increase our pool of drivers and deliverers. *
There are several local businesses who give great support throughout the year and we are most grateful for their help. Vehicle maintenance is carried out by Jim Robertson Motors and by James Street Garage. Fresh fruit, vegetables and eggs are delivered at a substantial discount by Overton Farm and milk by Lindsay's Dairy. Thanks, are also due to the staff in Aldi's supermarket who deal with our weekly order, making sure it is ready for collection every Monday morning.
Our building plans are still on hold as we are still not in a position to negotiate a lease, so we continue to use temporary cabin accommodation. Our original cabins are nearing the end of their usable life. They are very costly in terms of electricity to keep them warm and dry. We have decided to replace them with more modern versions which are better insulated to reduce our running costs and to provide a safer, healthier environment for our volunteers and our stock. *
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“CLYDESDALE FOOD BANK
Report of the Trustees for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims Charitable Purpose
The relief of poverty. The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.
To provide emergency food, household cleaning and personal hygiene materials, without judgement, to those living in the Clydesdale area, who for whatever reason find themselves unable to adequately feed themselves or their families. In all cases this is in response to a referral from a nominated agency and delivered to the home of the client.
FINANCIAL REVIEW
Reserves policy The Charity aims to hold six months of running costs as reserves. Based on 2025 expenditure that is around £72,000. Thanks to some generous grant funding we have been able to maintain our reserves throughout the year. We continue to monitor this and look for alternative funding.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees At each AGM, the members may elect any member to be a charity trustee. The board may at any time appoint any member to be a charity trustee. At each AGM, all of the charity trustees must retire from office and stand for re-election. They will be deemed to be re-elected unless they advise they do not wish to be reappointed or if they are not among those re-elected.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
$C045073 (Scotland)
Registered Charity number
S$C045073
Registered office
11 Braemar Crescent Carluke
ML8 4BH
Trustees
Mrs E Barthram Treasurer B Waine Chariman
} Brown T Stodart K Cochrane (resigned 20.2.2025) J Jones (appointed 16.1.2025) L Burns (appointed 24.4.2025) S Kane (appointed 12.1,2026)
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CLYDESDALE FOOD BANK
Report of the Trustees for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Indenendent Examiner
GO Thomson & Co Chartered Accountants 13 Hope Street Lanark Lanarkshire ML11 7NL Approved by order ofthe board oftrustees| on ..1T./o-ee 8-2A... and signed on its behalf by:
Mrs E Barthram - Trustee
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Independent Examiner's Report to the Trustees of Clydesdale Food Bank
,
Independent examiner's report to the trustees of Clydesdale Food Bank (‘the Company’) | report to the charity trustees on my examination ofthe accounts of the Company for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustees of the Commnany (and also its directors for the purposes of company Jaw) vou are responsible for the preparation of the accounts in accordance with the requirements ofthe Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent cxamination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no mattcrs have come to my attention in connection with the examination giving me cause ta believe:
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t. accounting records were not kept in respect ofthe Company as required by Section 386 of the 2006 Act; or 2. the accounts do mot aciord with tase records; G7 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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4, the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Renorting Standard annlicable in the UK and Republic of Treland (FRS 102)).
T havc no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached.
Kenneth Black CA
The Institute of Chartered Accountants of Scotland
GO Thomson & Co
Chartered Accountants 13 Hope Street Lanark Lanarkshire ML11 7NL.
Date: (PAMarch 2026
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CLYDESDALE FOOD BANK
Statement of Financial Activities
for the Year Ended 31 December 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|99,732|-|99,732|125,859|
|Charitable|activities|
|Food bank|60,000|-|60,000|16,436|
|Blackwood|Estate|-|-|-|10,387|
|McDonalds Foundation|-|-|-|2,500|
|Coalburn,|Douglas,|Glespin Community Fund|-|-|-|16,000|
|Auchrobert Wind Farm Community|Fund|
|-|-|-|14,803|
|Glenkerie Wind Farm Community Fund|
|.|-|2,637|2,637|5,000|
|Other|income|-|-|-|8,000|
|Total|159,732|2,637|162,369|198,985|
|EXPENDITURE ON|
|Charitable|activities|
|Food|bank|118,028|-|118,028|155,172|
|McDonalds Foundation.|-|1,313|1,313|-|
|Coalburn, Douglas,|Glespin Community|Fund|-|4,316|4,316|-|
|Auchrobert Wind Farm|Community|Fund|
|-|4,669|4,669|-|
|Glenkerie Wind Farm Community|Fund|
|-|1,413|1,443|-|
|Other|14,222|-|14,222|6,368|
|Total|132,250|11,711|143,961|161,540|
|NET INCOME/(EXPENDITURE)|27,482|(9,074)|18,408|37,445|
|RECONCILIATION|OF FUNDS|
|Total|funds brought forward|96,921|29,503|126,424|88,979|
|TOTAL FUNDS CARRIED FORWARD|124,403|20,429|144,832|126,424|
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The notes form part of these financial statements
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CLYDESDALE FOOD BANK
Balance Sheet 31 December 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|fand|fund|funds|fumds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|5|45,947|-|45,947|38,942|
|CURRENT ASSETS|
|Cash|at bank|78,457|20,428|98,885|87,482|
|NET CURRENT ASSETS|78,457|20,428|98,885|87,482|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|124,404|20,428|144,832|126,424|
|NET ASSETS|124,404|20,428|144,832|126,424|
|FUNDS|6|
|Unrestricted|finds|124.404|96.9721|
|Restricted|funds|20,428|29,503|
|TOTAL FUNDS|144,832|126,424|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the ycar eaided 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006,
The trustees acknowledge their responsibilities for
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{a) ensuring that the charitable company keens accounting records that comply with Sections 386 and 387 of the Companics Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of cach financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial staternents, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
Ths financial statements were approved by the Board of Trustees and authorised for issuc on Le eo6...[and were][signed][ on][its][ behalf][ by:]
E Barthram - Trustee
J-Tyuesg4) = . Bec - Trustee J. JcJonesnes
The notes form part of these financial statements
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CLYDESDALE FOOD BANK
Notes to the Financial Statements for the Year Ended 31 December 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
- NET INCOME/EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
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|---|---|---|---|---|
|2025|2024|
|£|£|
|Depreciation|- owned assets|=~|8,702|6,368|
|Surplus on disposal of fixed assets|-|(8,000)|
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CLYDESDALE FOOD BANK
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Notes to the Financial Statements - continued for the Year Ended 31 December 2025
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
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|---|---|---|---|---|
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|125,859|-|125,859|
|Charitable|activities|
|Food bank|16,436|-|16,436|
|Blackwood|Estate|-|10,387|10,387|
|McDonalds Foundation|-|2,500|2,500|
|Coalburn,|Douglas, Glespin Community Fund|-|16,000|16,000|
|Auchrobert Wind Farm Community Fund|
|Glenkerie Wind Farm Community Fund|-|14,803|14,803|
|-|5,000|5,000|
|Other income|8,000|-|8,000|
|Total|150,295|48,690|198,985|
|EXPENDITURE ON|
|Charitable|activities|
|Food bank|125,985|29,187|155,172|
|Other|6,368|-|6,368|
|Total|132,353|29,187|161,540|
|NET INCOME|17,942|19,503|37,445|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|78,979|10,000|88,979|
|TOTAL FUNDS CARRIED FORWARD|96,921|29,503|126,424|
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CLYDESDALE FOOD BANK
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Notes to the Financial Statements - continued for the Year Ended 31 December 2025
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|---|---|---|---|---|---|---|---|---|
|5.|TANGIBLE FIXED ASSETS|
|Improvements|
|to|Plant|and|Motor|
|property|machinery|vehicles|Totals|
|£|£|£|£|
|COST|
|At|||January 2025|19,841|6,275|19,194|45,310|
|Additions|-|15,707|-|15,707|
|At|31|December 2025|19,841|21,982|19,194|61,017|
|DEPRECIATION|
|At|||January 2025|-|1,569|4,799|6,368|
|Charge for year|-|5,103|3,599|8,702|
|At|31|December 2025|7|-|6,672|8,398|15,070|
|NET BOOK VALUE|
|At|31|December 2025|19,841|15,310|10,796|45,947|
|At 31|December 2024|19,841|4,706|14,395|38,942|
|6.|MOVEMENT|EN FUNDS|
|Net|
|movement|At|
|At|1.1.25|in|funds|31.12.25|
|£|£|£|
|Unrestricted fands|
|General|fund|96,921|27,483|124,404|
|Restricted|funds|
|Restricted funds|29,503|(9,075)|20,428|
|TOTAL FUNDS|126,424|18,408|144,832|
|Net movement|in|funds,|included|in|the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|159,732|(132,249)|27,483|
|Restricted funds|
|Restricted funds|2,637|(11,712)|(9,075)|
|TOTAL FUNDS|162,369|(143,961)|18,408|
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CLYDESDALE FOOD BANK
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Notes to the Financial Statements - continued for the Year Ended 31 December 2025
6. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
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|---|---|---|---|---|
|Net|
|movement|At|
|At|1.1,24|in|funds|31.12.24|
|£|£|£|
|Unrestricted funds|
|General|fund|78,979|17,942|96,921|
|Restricted|funds|
|Restricted funds|10,000|19,503|29,503|
|TOTAL FUNDS|88,979|37,445|126,424|
|Comparative|net movement|in|funds, included|in the above are as follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|«|£|£|£|
|Unrestricted funds|
|General|fund|150,295|{132,353}|17,942|
|Restricted|funds|
|Restricted funds|48,690|(29,187)|19,503|
|TOTAL FUNDS|198,985|(161,540)|37,445|
|A current year|12 months and prior year|12 months combined position|is as follows:|
|Net|
|movement|At|
|At|1.1.24|in|funds|31.12.25|
|£|£|£|
|Unrestricted fands|
|General fund|78,979|45,425|124,404|
|Restricted|fands|
|Restricted funds|10,000|10,428|20,428|
|TOTAL FUNDS|88,979|55,853|144,832|
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CLYDESDALE FOOD BANK
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
6. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|”|Tesources|expended|in|funds|
|£|£|£|
|Unrestricted funds|
|General fund|310,027|(264,602 )|45,425|
|Restricted funds|
|Restricted funds|51,327|(40,899)|10,428|
|TOTAL FUNDS|361,354|(305,501)|55,853|
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- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
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CLYDESDALE FOOD BANK
:
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| 2625 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| INCOMEANDENDOWMENTS | |||
| Donationsand legacies | |||
| Donations | 94,044 | 119,880 | |
| Gift aid | 5,688 | 5,979 | |
| 99,732 | 125,859 | ||
| Charitable activities | |||
| Grants | 62,637 | 65,126 | |
| . | |||
| Otherincome | |||
| Gain on sale oftangible fixed assets | - | 8,000 | |
| Totalincoming resources | 162,369 | 198,985 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Energy sapport | - | 8,283 | |
| Foodandothersupplies | 101,342 | 103,508 | |
| 101,342 | 111,791 | ||
| Other | |||
| Electricity | 5,526 | - | |
| Plantandmachinery | 5,103 | 1,569 | |
| Motorvehicles | 3,599 | 4,799 | |
| 14,222 | 6,368 | ||
| Support costs | |||
| Management Rent |
" | 1,404 | 5,983 |
| Insurance | 7,282 | 7,757 | |
| Telephone&Broadband | 1,018 | 258 | |
| Postage and stationery | - | 350 | |
| Sundries | 4,396 | 718 | |
| Consumables RepairsandRenewals |
1,677 476 |
3,573 585 |
|
| Travel&Motorexpenses | 6,369 | 16,245 | |
| Professional fees | 2,639 | 5,879 | |
| Subscriptions andmemberships | 1,968 | 682 | |
| 27,229 | 42,030 | ||
| Finance | |||
| Paypointfees Bankcharges |
525 643 |
846 355 |
|
| 1,168 | 1,201 |
This page does not form part of the statutory financial statements
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CLYDESDALE FOOD BANK
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
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|---|---|---|---|
|2025|2024|
|£|£|
|Finance|
|Governance costs|
|Accountancy|fees|-|150|
|Total|resources expended|143,961|161,540|
|Net income|18,408|37,445|
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This page does not form part of the statutory financial statements
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