Scottish Charity Number: SC046110 Report ofthe Commlttee and Unaudlted Flnanclal Statements for the Year Ended 31 March 2025 for GARIOCH COMMUNITY KITCHEN Infinity Advisors Limited Va Infinity Partnership 5 Carden Place Aberdeen ABIO IUT GARIOCH COMMUNITY KITCHEN Contents of the Financial Statements for the Period Ended 31 March 2025 Page Report of the Committee Independent Examinerfs Report statement of Financial Activities Balance Sheet Notes to the Flnancial Statements 5t07 Detailed Statement of Financial Activities Report of the Committee forthe Period Ended 31 March 2025 The committee present their ￿pOrt with the financial statements of the voluntary organisation for the period ended 31 March 2025. The committee have adopted the Pfovisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAIL5 STRUCTURE, GOVERNANCE AND MANAGEMENT Governin8 docum•nt The voluntary organlsation is controlled by its governin8 document, a deed of trust, and constitutes as a SCIO. Risk Management The committee have a duty to identify and revbew the risks to which the voluntary organisation is exposed and to ensure appropriate controls are in place to provlde reasonable assurance against fraud and error. ON BEHALF OF THE COMMIThEE: Date Independent Examinees Report to the Committee of Garloch Cornmunity Kitchen I report on the accounts for the period ended 31 March 2025 Set out on page5 three to seven. Respertive responsibillties of commtttee and examiner The charity'strustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {Scotland) Act 2005 ("the 2005 ACVI and the Charilies Accounts (Scotlandl Regulations 2006 (as amended) {"the 20{￿ Regulations"). The charity's trustees consider that the audit requirement of the Regulation 10(11{dl of the 2(X)6 Regulations does not apply. It is My responsibility to examine the accounts as required under section {44}(l)Ic} of the 2iJ)5 Art and to state whether particular matters have come to my attentlon. Basls of the Independent examinerfs report Our examination is carried out in accordance with Re8ul3tions 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a cornparlson of the accounts presented with those records. It also Includes consideration of any unusual items or disclosures in Ihe account5 and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide 311 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 exarninerfs statement In connection with our examination, no matter has come to our attention: (11 Whlch glven us reasonable cause to believe that. in any material respect, the requirernents To keep accountin8 records in accordance with section 44(11(al of the 2005 Act and Regulation 4 of the 2006 Regulations, and To prepare accounls which accord with the accounting records and to comply with Re8ulation 8 of the 2006 Regulations have not been met, or 12) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date Statement of Financial Activities For the Period Ended 31 March 2025 Year Ended 31103125 Year ended 31103124 Totsl Funds Total Funds Notes INCOMING RESOURCES Incomlng resources from generated funds Voluntary income 71,755 78,923 RESOURCES EXPANDED Costs of generatlng funds Costs of generating voluntary income 67,649 55,258 Fundraisin8 tradin8: Cost of goods sold and other costs Governance costs Other Incomlng resources Total resources expended 67,649 55,258 NET INCOMING RESOURCES 4,107 23,666 Total funds brought forward 45,001 21,336 TOTAL FUNDS CARRIED FORWARD £ 49,108 £ 45,001 Balance Sheet At 31 March 2025 Year Ended 31103125 Year ended 31103124 Notes Total Funds Total Funds CURRENT ASSErs Debtors Cash at bank 5,588 49,086 2,775 47,475 54,674 50,250 CREDITORS Amounts falling due within one year 15,566) 15,249) NET CURRENT ASSErs 49,108 45,001 TOTAL ASSETS LESS CURRENT LIABILITIES 49,108 45,001 NET ASSETS 49,108 45,001 Funds Restricted Funds Unrestricted Funds 49,108 45.001 TOTAL FUNDS £49,108 £45,001 The financial statements We￿ approved by the Comrnittee on ............-..... on ils behalf by: . and were signed Notes to the Financial Statements For the Period Ended 31 March 2025 I. ACCOUNTING POLICIES Accounting Convention These accounts have been prepared on the accruals basis in accordance with the Charities & Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {Scotland) Regulations 2006 {as amended). Incoming Resources All incoming resources are included on the Statement of Financial Activities when the voluntary organisation is legally entitled to the income and the amount can be quantified with reasonable accuracy Resources expended Expenditure is accrued for on an accruals basis and has been classified under headings that aggregate all costs 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 resource. Taxatlon The voluntary organisation is exempt from tax on its voluntary or8anisation activities. Fund accountlng Unrestricted funds can be used in accordance with the voluntary organisations objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the voluntary organisation. 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 note5 to the financial statements. 2. COSTS OF GENERATING VOLUNTARY INCOME Food and Resources Staff costs Support costs 13,784 53,865 £ 67,649 3. TRUSTEE'S REMUNERATION AND BENEFITS There were no committees, remuneration or other benefits for the period ended 31 March 2025. Note to the Financial Statements For the Period Ended 31 March 2025 4. STAFF COSTS Wages and Salaries Kitchen Co-ordinator 67,649 5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors 5,588 2,775 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 5,566 5,249 7. MOVEMENT IN FUNDS At 31 March 2024 Net Movement In Funds At 31 March 2025 Unrestrlcted funds General Fund NHS Grampian 37,651 7,350 6,140 12,0331 43,791 5,317 45,001 4,107 49,108 Net movement In funds, In the above are as follows: Incoming Resources Resources Expended Movement In funds Unrestricted Funds General Fund NHS Grampian 68,603 3,153 {62,463) {5,186) 6,140 12,0331 TOTAL FUNDS 71,755 (67,6491 4,107 Detailed Ststement of Financial Activities For the Period Ended 31 March 2025 INCOMING RESOURCES Year Ended 31103125 Year Ended 31103124 Voluntary Income Income 71,755 78,923 71,755 78,923 Total incoming resources 71,755 78,923 Resources Expended Costs of generating voluntary income Kitchen co-ordinator Course Fees Fundralslng tradin8: Cost of goods sold and other costs Food and resources 13,784 8,776 Governance costs Accountancy Ivoluntaryl Other Incoming resources Ba nk interest received Support costs Other Staff ing costs 53,864 46,482 Total resources expended 67,649 55,258 Net Income 4,107 23,666 ANNUAL REPORT 112024/2025 GARIOCH COMMUNITY I