Enter SC No. below
APPENDIX 2
Enter charity name below
SCO46892
Cupar Foodbank
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | ||||||||||||||||||||||
| For the period from |
01 Day |
April Month |
2024 Year |
to | Day 31 |
Month March |
Year 2025 |
|||||||||||||||||
| Section A Statement of receipts and payments | ||||||||||||||||||||||||
| Unrestricted funds |
Restricted funds | Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||
| Donations | 48,191 | 48 | 48 | 48,191 | 87,062 | |||||||||||||||||||
| Legacies | - | - | - | |||||||||||||||||||||
| Grants | 4,882 | 18 | 18,579 | 23 | 23 | 23,461 | 29,209 | |||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | |||||||||||||||||||||
| Gross tradingreceipts | - | - | - | |||||||||||||||||||||
| Income from investments other than | ||||||||||||||||||||||||
| land and buildings | 1,685 | 1 | 1 | 1,685 | 2,082 | |||||||||||||||||||
| Rents from land & buildings | - | - | - | |||||||||||||||||||||
| Gross receipts from other charitable | ||||||||||||||||||||||||
| activities | - | - | - | |||||||||||||||||||||
| - | - | - | ||||||||||||||||||||||
| A1 Sub total | 54,758 | 18,579 | 18,579 | - | - | - | - | - | - | - | - | 73,337 | 73,337 | 73,337 | 118,353 | |||||||||
| A2 Receipts from asset & investment | A2 Receipts from asset & investment | |||||||||||||||||||||||
| sales | ||||||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 54,758 18,579 - ~~— ~~ |
- - ~~= —~~ |
- - ~~—~~ |
- - - - 73,337 118,353 ~~—~~ |
|||||||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | |||||||||||||||||||||
| Gross trading payments | - | - | - | |||||||||||||||||||||
| Investment management costs | - | - | - | |||||||||||||||||||||
| Payments relating directly to charitable | ||||||||||||||||||||||||
| activities | 41,314 | 18 | 18,340 | 59 | 59 | 59,654 | 78,676 | |||||||||||||||||
| Grants and donations | ||||||||||||||||||||||||
| - | - | - | ||||||||||||||||||||||
| Governance costs: | ||||||||||||||||||||||||
| - | - | - | ||||||||||||||||||||||
| Audit / independent examination | - | - | - | |||||||||||||||||||||
| Preparation of annual accounts | - | - | - | |||||||||||||||||||||
| Legal costs | - | - | - | |||||||||||||||||||||
| Other | Other | |||||||||||||||||||||||
| - | - | - | ||||||||||||||||||||||
| - | - | - | ||||||||||||||||||||||
| **A3 Sub total ** | 41,314 | 18,340 | 18,340 | - | - | - | - | - | - | - | - | 59,654 | 59,654 | 59,654 | 78,676 | |||||||||
| A4 Payments relating to asset and | ||||||||||||||||||||||||
| investment movements | ||||||||||||||||||||||||
| Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 41,314 18,340 - ~~——————~~ |
- - |
- - |
- - |
- - |
- - - 59,654 |
- - - 59,654 |
- - - 59,654 |
- 78,676 |
||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
13,444 239 - - 13,683 39,677 - 13,444 239 - - 13,683 39,677 ~~——————~~ |
APPENDIX 2
| APPENDIX 2 | APPENDIX 2 | |||||||
|---|---|---|---|---|---|---|---|---|
| Cupar Foodbank | SCO46892 | |||||||
| Section B Statement of balances | ||||||||
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B5 Contingent liabilities B4 Liabilities |
Details | Unrestricted funds to nearest £ 148,525 13,444 |
Restricted funds to nearest £ 4,403 239 4,642 - Fund to which |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
| Cash and bank balances at start of year | 152,928 | 113,251 | ||||||
| Surplus / (deficit) shown on receipts and payments account |
13,683 | 39,677 | ||||||
| - | ||||||||
| - | ||||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
161,969 | - | - | 166,611 | 152,928 | |||
| - | - Fund to which |
- | - |
- |
||||
| asset belongs | Market valuation to nearest £ |
Last year to nearest £ |
||||||
| Details | asset belongs | Total Cost (if availabl to nearest £ |
e) | - | - |
|||
| Current value (if available) to nearest £ |
Last year to nearest £ |
|||||||
| HMRC Gift Aid Claim | 989 | |||||||
| Details | Total Fund to which l |
- | 989 |
- | ||||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
||||||
| HMRC | 780 | |||||||
| Independent Examination | 660 | |||||||
| Electricity | 636 | |||||||
| Details | Fund to which l | Total iability relates |
2,076 | - | ||||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
|||||||
| Potential Relocation Costs | Potential Relo | cation Costs | 42,500 | 0 | ||||
| Funding for CARF Adviser | Funding for C | ARF Adviser | 28,500 | 0 | ||||
| Reserves & RedundancyPolicy | Reserves & RedundancyPolicy | 0 | 12,160 | |||||
| Signature* | Total Print Name |
71,000 | 12,160 | |||||
| Date of approval |
||||||||
| 17/09/2025 | ||||||||
| 17/09/2025 | ||||||||
AccountsYearto310325 / Statement of balances
2
December 2007
APPENDIX 2
Cupar Foodbank
SCO46892
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
C2 Grants
C3a Trustee remuneration
C3b Trustee remuneration - details
C4a Trustee expenses
| Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|
| Total | - |
||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
X |
||
| Authority under which paid | £ | ||
| If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
X |
| Number of | £ |
|---|---|
| trustees |
C4b Trustee expenses - details
Nature of relationship |
Nature of transaction | Transaction amount (£) Balance outstanding at period end(£) |
Transaction amount (£) Balance outstanding at period end(£) |
|---|---|---|---|
C5 Transactions with trustees and connected persons
C6 Other information
AccountsYearto310325 / Notes
3
December 2007
APPENDIX 2
Cupar Foodbank
SCO46892
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | 1 Donations | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|||
| Church Groups/Orgs/Business | 13,822 | 13,822 | 33,325 | |||||
| Individuals/General Public | 27,312 | 27,312 | 51,277 | |||||
| Gift Aid | 2,482 | 2,482 | 2,335 | |||||
| Just Giving | 4,575 | 4,575 | 125 | |||||
| Total 2 Grants |
48,191 | - | - | - | 48,191 | 87,062 | ||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
|||
| Financial Inclusion | 2,787 | 18,579 | 21,366 | 20,265 | ||||
| Trussell Trust | 2,095 | 2,095 | 3,944 | |||||
| Winter Support | - | 5,000 | ||||||
| - | ||||||||
| Total 3 Gross receipts from other charitable activities |
4,882 | 18,579 | 23,461 | 29,209 | ||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | - | - | - | - | - | - | ||
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
|---|---|---|---|---|---|---|---|---|
| Financial Inclusion | 18,340 | 18,340 | 13,218 | |||||
| Winter Support | - | 5,000 | ||||||
| Unrestricted - Salaries | 31,706 | 31,706 | 60,458 | |||||
| Unrestricted - Other | 9,608 | 9,608 | ||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | 41,314 | 18,340 | - | - | 59,654 | 78,676 | ||
| - | - | - | - | - | - |
AccountsYearto310325Additional notes (1)
December 2007
APPENDIX 2
SCO46892
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|---|---|---|---|---|---|---|---|
| Donations | - | ||||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| Income from investments other than land and buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - | |
| cross ref error | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | |||
| cross ref error | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - | |
| cross ref error | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| cross ref error | |||||||
| Nature and purpose of funds | |||||||
AccountsYearto310325Additional notes (2)
December 2007
APPENDIX 2
Cupar Foodbank
SCO46892
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings | - | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| cross ref error | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| cross ref error | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| cross ref error | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| cross ref error | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| cross ref error | ||||||
| Nature and purpose of funds | ||||||
AccountsYearto310325Additional notes (3)
December 2007
CUPAR FOOD BANK- SCOTTISH CHARITY NO.: SC046892 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CUPAR FOODBANK R THE. YEAR E I r¢p)rt on the accounts of thc charily for the year endd 31 March 2025 consisting of the Stat¢ment of Receipts and Payments, Slatemenl of Balances and the related not¢s. Respeetive Responsibilities of the Trnstees and the Examiner The Charity's Trustses are responsible for the preparation of the accounts in accordance with the ternis of Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scodand) Regulations 2006. The charity Trnstces consid¢r that the audit requirancnt of Regulation l O(1 ){d) of the Accounts Regulations do not apply. It is my responsibility to ¢xan]ine the Accounts as required under Section 44(1)(c) of th¢ Act and to stat¢ whether particular matters have come to my attcntion. Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation I l of the 21M)6 Accounts Regulations. An examination includes a review of the accounting records kept by the Charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning such marters. The procedures undertaken do not provide all the evidencc would be required in an audit, and conscquently, I do not express an audit opinion on the view given by the Accounts. ImdependeDt Examlner's Slatement In the course of my enmination. no matter has come to my attention." l. Which gives me reasonable cause to believer that, in any material respect, the ffquirements: to keep accounting records in accordance with Section 44IIXa) of the 2(M)5 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting reCoS and comply with Rcgulation 9 of the 2(M)6 Accounts Regulations. have not been me( or 2. to whidL in my opinion. attention should be drawn ill order to enable a prOr understanding of the accounts to be reached. amcs air 59 Bonnygate CUPAR Fife KY15 4BY Date: 29 S¢pt¢mb¢r 2025
APPENDIX 1 OSCR Period start date nth Year 2024 Period end date )nlh Yeor 03 2025 Da 31 From 01 To Scottish Charity Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address Cupar Foodbank SC046892 Names of the charity trustees on date of approval of Trustees, Annual Report Name of person (or body) entitled to oint trustee ifan Trustee name Office (if any) Dates acted if not for whole year Secretary 8th October 2024 (Started) Chair- 6th May 2025 Chairperson Treasurer 11th March 2025 (started) Vice-chair 11th March 2025 (started) 11th March 2025 (started) 10 11 12 13 14 15 16
17 APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, Ifor example, those who resigned part way through the financial period Name 6° May 2025 (left officelboard) 61h May 2025 (left officelboard) 11th March 2025 (left Officelboard) 1" Augusl 2025 (left board) 24th August 2025 (left board) Structure, governance and management Type of governing document Cupar Foodbank operates under a formal Constitution, which serves as its principal governing document. This framework outlines the organisation's purpose, governance structure. and operational procedures, ensuring transparency, accountability. and adherence to charitable principles. Trustee recruitment and appointment We actively seek to appoint trustees from the local community who demonstrate a genuine interest in addressing food poverty and supporting the mission of the foodbank. Individuals who wish to be considered for a trustee role are invited lo complete an application fomi. As part of the recruitment process, applicants are welcomed to visit the foodbank, where they will have the opportunity to meet with the manager, volunteer co)rdinator, and members of the volunteer team. This engagement provides valuable insight inlo the daily operations and ethos of the organisation. Prospective trustees are then invited to attend a trustee meeting as observers. Following this, both the applicant and the board may reflect and decide whelher to move forward with a formal nomination to the trustee board. Objectives and activities
Charitable purposes Cupar Foodbank operates as a non-profil distributing charity, with its primary objectives centred on the prevention and alleviation of povety. and the support of individuals and families in need. This is achieved through the dislribution of food and by facilitating access to welfare services within the community-striving ultimately to enhance the overall quality of lrfe for beneficiaries. Summary of the main activities in relation to these objects Cupar Foodbank offers short-lemi emergency provision of food parcels-typically covering three daY)r individuals and families facing crisis situations. Our immediate priority is to alleviate hunger and provide vital relief during ts'mes of acute need. Beyond the provision of food, we are committed to longer-term impact. Through the support of our Financial Inclusion Officer (FlO}, individuals are guided toward services and acfvice such as beneffts, housing, mental health wellbeing with relevant extemal agencies, that may help stabilise their circumstances and reduce reliance on the foodbank in future. APPENDIX 1 Achievements and performance
Summary of the main achievements of the charity during the financial period Christmas Hampers In 2024, Cupar Foodbank distributed 135 emergency hampers to individuals and families in need-an increase from 92 hampers provided in 2023. These vital parcels supported a totsl of 388 people, including 173 children and young people. A new toy donation area was introduced again this year. allowing us to help families access Christmas gifts for their children. Thanks to the kindness of our community, we were able to bring festive cheer to homes that may otherwise have gone without. This growth reflects both rising communty need and the generosity of our supporters and volunteers, who make this essential service possible. Activities The Café space was opened to welcome clients for tea, coffee, and conversation. while gtving them greater Choi in the food items they receive. The Home Zone was made available to sup1 those in need with essential items such as clothing. bedding, and crockery. We continued strong collaboration with our FIO, enhancing the Financial Inclusion support we offer to clients. We've reached a milestone where all items in food hampers are now confirmed to be wthin their Best Before Date. We provided support to several other food oudets across Fife. including both Trussell and Independent providers. Increased activity on our Facebwk page with keeping our community infomied. We participated in Cupar Open Doors. wamily inviting members of the public into Cupar Foodbank to leam more about our work. Continued engagement with local schools and groups through visits to the Foodbank and outreach to their premises. Volunteer numbers rose to 22, and teamwork has remained strong- with a couple of joyful social events bringing everyone together and training events to ensure growth and development. Financial review Brief statement of the charity's policy on reserves Cupar Foodbank maintains a Reserves Policy to ensure financial stabilty and continuity of service. This policy designates a portion of unrestricted funds excluding those tied up in fixed assets-for key reserve allocations.. Polential Relocation of Premises The F¢)odbank may be required to relocate from its current premises which it occupies on very favourable tems to altemative premises which would have a much higher cost base. Financial and Debt Management Consultancy At present we receive a substantial grant to fully fund the seNices of a Consultant to provlde flnanclal I debt management advlce to Foodbank Service Users. Thi8 ftjnding will shortly come to an end and we plan to continue to offer this service from existing reserves while seeking to source replacement grants from alternative sources. The charity routinely reviews its reserve levels and is confident that adequate funds are in place to meet these commitments
Details of any deficit NIA Donated facilities and services (if any) We occupy premises owned by Fife Council on very favourable temis. helping us to allocate more resources directly toward supporting our clients. APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the chaiity's trustees Signature{s} OSCR will a¢P digital or type signatures
Full name(s)
| Position (e.g. Chair) Date |
Chairperson | Treasurer |
|---|---|---|
| 17th September 2025 |
4