Scoltuh Charity No. SC048580 Midlothian Foodbank (SCIO) Trustees, Report and Financial Ststernents For the year to 28 February 2025 l+P Innes & Partners CharterEd CErtlfied ACctts
Midlothian Foodbank (SCIO Contents of the Fingncial StY4tementsfor ihe year lo 28 Febrnary 2025 Pagc Report of the Trustees Rewrt of the Independent ExAminer Ree¢ipts and Paymenls Account Sialement of Balances Note5 to the Financial Ststernents
Midlothian Foodbank (SCIO) Report Of the Trusteesfor ihe year to 28 February 2025 The Trustees are pleased to present their report tO8ether with the financial statements of the charity for the year to 28 Fcbruary 2025. Principal address 96 Hunterfield Road Gorebridge Midlothian EH23 4TT Bankers Bank of S¢otlAnd Business Banking PO Box 1984 Andover SP109GZ Status of Charity y4nd Gov¢rning Document Midlothian Foodbank ISCIO} is a Scoit15h Charitable IncorFx)raled Organi5ation (SCIO) (SC048580). It W&5 registered in its current legal fomi on 26 July 2018. Prior to thai date Midlothian Foodbank was run under the governance of Cjorebridge Parish Church (SC004673). The assets of Midlr)thiaTJ Foodbank were transferred from Garebridge Parish c.hurch to the SCIO on I, September 2018. It has a SInle tier structure and as such Ihe Trustees are the members of the charity. Re¢ruitm¢nt and appointment ofTru$te Th¢ Board, which generally meets monihlyy are the charity's Trustees. Trustees are appointed at the unnu81 geiieral meeting which is held in May. Trustccs arc ¢X¢t¢d to scrvc for a t¢m) of thrcc y¢Ars, after which Ihcy may be rcappointed for a further temi of three years, up to a maximum of three consecutivc ternis. A charity Trustec who has setved for thr¢e cons¢¢iltivr Irnns may nut b¢ r¥#ppuintcd for a founh cvnse¢uliv¢ term bul may bv reappoini aftEr an interval ufal lea5l one year. There must be d minimum uf and a lliaximum of seven Trustees. The day-to-day management of the Foodbgnk is ov¢rs¢¢n by a Sieering Group who report lo the Trustees. Members of the steering group include the TNstees, the Foodbank Manager, and representatives from loeal Churches, Midloihian Council and Mayfield and Easthouses Development Trust. Cbaritable prpose The pr¢vention or relief of poverty in the County of Midloihtaii. by providing emergency food pa¢1$ to individuals at]d fatnilies in need. by reason ofag< ill-health. disability. financial hardship or other disadvan¢. Objective8 And activities Midlothian Foodbank was set up by Gorebridge Parish Church in 2013 to give assistance to families and individuals in crisis by providing emergency food support. It is part of the Trussell Trust network of foodbanks and operates under its guidelines. In July 2018 Midlothian Foodballk (SCIO) became a separate charity. Since opening in 2Ql 3 it h&$ siipport£d fiver l.QQQ MidlfithiHn rosidcnts H ycAr. Thp FnndhHnk hclps pctTrpl¢ Hr,r*iSS 5UPPOrt to addrc5S thc und¢rlying cause of food poverty. The Foodbank ha5 a network of over 50 refetTing agencies and partners including heatth care professiona]5, social workers, teachers, homele.4s support agencies and hou.sing aqqocialions. Our main aperation is centred at Gorebridge Parish Chureh and we have satellites at Newbattle Parish Chuwh and Mayfield and Easthouses Development Trust. Page I
Midlothian Foodbank Report ofthe Trusteesfor ihe year 10 28 February 2025 scIo Objectives 4nd a¢tivities {continued) The people of Midlothian generously support the foodbank's worK donating on average 15 tonnes of food every year via supemiarkth and oih¢r collection events. We have a WM)l of over 30 volunteers who support the collcction ¢vents and a smaller tcaTn of 6 voluiite¢rs who ¢W¢ invulvcd un a daily basis al our cen(re in Gur¢brid¥e. Some of our pJrtiiers also huld emer&Jency fo(Ki parcels which can be diStribud to fatnilies unable to get to Gorebridge. A key aim of ihe F(K)dbaftk is to help lake people out of food poverty. We run a project called Growth Matters. This project provides hol nutritious meals to people in isolatioll, or people who are in homelessness, povety or recovery situatiorts. We hav¢ a Citizen's adviser at a w¢¢kly lunch who is able to help clients with debi and benefits advice and help them maximise their in¢ome. In partn¢rship with Midlothian Children and Families we provide focKI support for families vulwterable to food poverty over Ilie ditricult wcck5 Dfthe sumtner holiday. There is an ongoing partnership between the Foodbank and Bethany Christian Trust to provide recovery support for people with drLig and alcohol related issues in Midlothian. We employ a full-time Foodbank Manager, a full-lime Assistsnt Manag¢r, and a part-time Warehous¢ Operative. Achievements and perfornignce In th¢ rIOd from Marcli 2024 10 Februury 2025 Midloihian Foodbank has Lontinued to serve and provide cmerg¢iiLy food to Ih¢ pevple of Midloihian. During this period 13,216 (2024 - 7,346) people were given food parce15, including 6.422 adults (2024 3.867) and 6,794 children 51 Yn (2024 3.479 _ 430/o)- This represents & 790/0 increase on the previous year. The increase is due to increasing demand over the summer holiday and Christma5 period. Overall food parcel provision is curtailed to the extent that restricted funding is often limited by grant providers. Finanel*l review Principdllmndlng &our¢es Midlothian foodbank has benefited from the generosity of grant funders. regular supporters. schools and lo1 or8anisaiions, without whose support we would ntst be able Io Provide food and &llevial¥ puverty. Grani Fmndlng During the pcriod to 28 February 2025, our fundraising team have been su¢¢¢ssful in securing over £180,000 of fundin8 fmm the undernoted organi5ations: Midlothian Council Trussell Trust Edinburgh Univcrsity Community Fund The Robertson Trust 99 Ventures Tyne Elk- MVA Postcode Lottery Foundation Scotland The funding received, current And futur¢, off¢rs a sound plarformy providing finonciol .tnbility' into ?5. ThjJ funding covcrs staff salaries, CO Costs and an adviser from Dalk¢ith CAB who att¢nds thc wcckly community lunch. Page 2
Midlothian Foodbank (SCIO) Report of the Trusteesfor ihe year to 28 February 2025 Othér Funders W¢ regularty hold food drives in Ial Tesco supern)arkets where customers buy an extra item or two and donate il at the Foodbank collection point in stor¢. Tesco have an agrccmcnt with thc Trusscll Trust to make a financial donation equivalent to 2/ts of the value of the food donated. This year w¢ received £1.065 (2024.. £4.724). The Foodbank also ben¢fits from regular donations from around 40 supprters. During the period under Teview. they accounted for £18,628 (2024: 20,340). We also we1V a further £2,954 (2024.. £2,176) in gift aid during the year. In addition to our regular supporters, we continue to receive many one-off donations. totalling over £19,970 (2024- £20,325). The regular and one-off donaiions reduced by 7Q/o from 2024. In addition. we note that f¢x)d donations via superniat*el irolley collections and food drives are less than in prior years. We antieipBte this trend to continue as econnmic pressures on households and overall consumer confidence is lower than in prior years. Expenditure The major expenditure incutTed relates to Salaries, HMRC and Pensions, and rental of pr¢mises. The staff costs currently met by our grant fund¢r5. Other items of ¢xp¢nditure are mel from other donp4tions (regular and one- oif). Total staff ¢051s in the period lolalled £85,99712024: £86.067), wilh rcnthl of prcmises lotalling £9,000 (2024.. £9.000). W¢ w¢r¢ grat¢ful to a Loll¢ry for All want of £2.500 10 assist wilh rent durin¥ 2024. Resuli.vfor iheyear Th¥ Financial ststements for the period are set out on pages 5 to 9. Per the Receipts and Payments Account on P&8e 5, the charity reported a deficit of £21,305 (2024.. detieit £951). Reservej The TrLlStees receive A monthly budgct rcport highlighting the currcnt (RAG) status. Red - < 3 months funding. Arnb¢r- < 6 months funding. Green = > 6 months funding. At the end of the current accounting period, the RAG statu5 was green with s¢v¢n moiiths funding available. Per ihe Sidlein¢nl vfBulan¢es vn page 6, lh¢ Geii¢ral Fund as al 28 February 2025 atnuunled io £12.912 (2024: £17,968) whiLh refleLiS the Lhallenges we faLe. ReslriLted Funds as at 28 February 2025 amounled to £10,316 (2024.. £26,565). Total funds held at 28 February 2025 amounted to £23.228 (2024.. £45,533). I'he tundr8ising le8m worked hard durin8 th¢ year to 28 February 2025 and conlinue to seek funding. Since the year end have procured restricted fundin8 to s¢¢ure the salary ¢osls through until Septemberloctober 2025. Given the incr¢&sing demand for granl fundin& And thc constraints on other agencies and local authoritie5, W¢ arc also sccking to building our base of micro-funds. Approvedby order oiihe hoard of Truslees o 2025 andsignedon behalf hy.. Page 3
Midlothian Foodbank (SCIO) Report Df the Independent Examiner to the Trusteesfor ihe year to 28 Febrnary 2025 I report on the accounts of the charity for the year to 28 February 2025 which ar¢ s¢t out on pa8es 5 to 8. Respectivt respollsibiliti&8 of truste¢8 and examiner The charity's Trustees are responsible for the preparation of the accounts in accordance with the iertns of the Charities and Tru5t¢e Investment (Scotland) Act 2005 and the Charities Accounts (SGotland) Regulations 2006 {as arn¢nd). The charity Tru.qtees consider that ihe audit requirement of Regulation l D( l ) (d) of the Accounts Regulationg does not apply. It is my responsibility to examine the accounts as required under section 44(1) {c) ofthe Act and to state whether particular matters have come to my attenlion. Basis of independent exAmlner'$ Ststement My examination is carricd out in accordaiice with Rcgulatioi) I l of the Cliarities Accouiits (Scoilai)d) Regulalions 2006 {¢iS amended). An examindtion includes a review of the accounting records kept by Ihe charity and a comparison of the accounts presented with those records. It also include5 consideration of any unusual items or disclosures in the accounts, and seeks explanations fmm the tn15tees concerning Slich m8llers. The procedures undertaken do nol provide all the evidence th&t 'QUId be required in an audit. and consquently I do not express an audit opinion on the view given by the accounts. Independent Examiner'$ Stst¢m¢nt In Ihe Course of my examination, iio matter has ¢om¢ lo my attention which gives me reasonable cause to believ¢ that in any material reSpt the wuirem¢nts.' lo keep accounting reeords in accordance with Section 44(1) (a) of the 2005 Act and Re8ulation 4 of ihe 20U6 Accounts Kegulations (As amended). and to prepare aecounts which occord with th¢ a¢¢ounting records and comply with R¢8ulation 9 of the 2006 Accounts Regulations (as amended) have not b¢¢n m¢L or 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the &ccounls lo be reached. Innes & Partners Limited Chartered Certified AccoLintants Innes House 18 Shal$ Busine55 Park Houstoun Road Livingston EH54 5FD Dalc.. 2025 Page 4 |+P Innes & Partners charted Certified AcCrtants
Midlothian Foodbank (SCIO) Reeelpts yentS ActOUDtfor ih¢year ended 28 F¢bnry 2025 Unrestri¢ted Restric¢ed rwid5 2025 Unre$trie¢ed Re$trict Totgl rund5 runds 2024 TotAI Recelpt5 Reglar donatio]Js GTalli income Trussell Trust Gifi Aid reclaimed Donations from crowd6Jndins Other donations 18,628 IS18 180.002 1038 2,954 1,656 18,313 20340 10,849 3J42 2,176 20,340 104,479 3,342 2.176 169.821 93,630 1,838 2,954 1.656 18.313 20,326 500 20.826 TotAI receipts 53,570 169,821 223 J91 57.033 94.130 Paymenti Staff costs Rent Insurnnct Maintenance and cleaning costs Motor Costs Telephone Transport C09t$ Dalk¢ith CAB F(xhJ costs Professional Fees Trussel TTU5t fe45 Computer Stticfflary Independent examination f¢¢5 Bank charges Other expenditure Total p)rnents Surplusl(Deflclt) before trAn$fer$ Tramfer betweeTr funds 46,157 8,250 708 480 1.044 366 39,840 750 85.997 9.000 708 480 50,935 6.sl 1.107 40 794 439 14 35,132 2,500 86,067 9.000 1.107 40 794 439 1.794 23,611 26,349 35 360 48 265 1,729 366 2.063 96.664 45,546 35 360 24 347 1.860 107 95 2,063 96,664 44.803 1,780 23.611 21,487 743 35 360 24 347 1.860 107 95 4.862 35 360 48 265 1,729 359 359 60J76 184.120 244.696 67,606 84,510 15? 116 (7.006) (14,299) (21 J05) 1.950 (1.950) (5.056) (16349) (21JOS) 17,968 26J65 44.533 110,5731 1.530 9,620 19531 (1.53Ql 8.0 Surplu51(Deflclt) for the perlod Total funds brought forwArd Totsl funds ¢•rried fonvard {9.0431 27.011 19531 45,486 44,533 18,475 12,912 10,316 23,228 17.968 26,565 Page 5
Midlothian Foodbank (SCIO) SIAtement of B81ances as a¢ 28 February 2025 Notes 2025 Opening (Defieit) Closing bal8n¢e ror y¢ar 14n¢¢ 2024 Surplus ror ye*r Opening b41on¢¢ Closlng b8lanee Bank of Scotland CUTrent account 44.533 (21.305) (21 J05) 23,228 45,486 45.486 1953) {953) 44.533 Total ¢a$h balances 44,533 23,228 44,533 Repmenled by: Unrestricted fund Gcncrnl fvnd Designated 5alarr¢5 fvnd Re.8tricted funds Salaries and pension$ fvnd Gr0h matters fund Gorebrtdg¢ Parish lun¢h club fund Midlothian Council fund Trussell Trust ¢quipm¢nt fid T3¢7 Trust CAB worker Lottery for All Rent fund 11912 17,968 2S2 38 S,178 3,000 38 4,444 98 21,985 1,750 23228 44,533 Statement of asjets at 28 February 2025 Gift Ald recllllm 475 913 St#t¢m¢nt of li4bllltles at 28 February 2025 Tax and pa)roll creditors Indeptiident exartiination fce 1.443 1,440 1.797 1,307 3.104 2,883 Thc financial slalemenls on pages 5 to 9 were approved by the Trustees on sign¢d on their behalf by the undernoted.. 2025 and The notes on page 7 to 9 forn) pgrt of the$¢ fin4n¢ial statements. Page 6
4Midlothian Foodbank (SCIO) Notes to the finaneial stalements.for the period 10 28 February 2025 l. Accounting policies Th¢ financial statements have been prepared under th¢ histori¢al wst convention, and in a¢cordanc¢ with the Charities Accounts (Scotland) Rcgulations 2006 (as am¢nded). Basts OffancIalratemeAts The financial statement8 have been prepared on a receipts and payments b&sis. F4nd accounling For the Purpose of the Receipts and Payments awounl as shown on page 5, funds defined as follows: Unreslrictedfvids compris¢ grants and other income rec¢ived for the objects of th¢ Charity without fvrthcr specified purpose and are available as genrral funds. Restriciedfvnds comprise income which has been received for the objecis of the Charity and specified for a restricted puryjose wiihin these objects by the donor. Page 7
Midlothian Foodbank (SCIO) Notes to the finaneial statementsfor iheyear lo 28 F£bnry 2025 TransAetions with Trustees and rel&ted partles There were no transactions with the Trust¢es during the year to 28 February 2025 (2024: £nil). Reimbllrsement ol expen No Trustees re¢eiv¢d reimbursement of personal expenses during rhe year to 28 Febry 202512024.. £nill. 4. Grnnts recelved UDrestrlcted Restrkied rAd funds 2025 Total 2024 Tothl Midlothian Council Midlothian Lacer funding Balli¢ Gifford Edinburgh Univ¢rsiry Groundworks Lottery for All Robertson Trnst Te5co Tup-up 99 V¢ntures Tyne Esk- MVA The Trussell Trusi Posicode Lottery Foundaiion Scotland Arnold Clark 22.432 31750 22,432 35,000 31,132 3.000 5.000 1,000 ,125 10.000 15,000 4.724 2,2JO 375 375 15,000 15.1)(H) 1,1165 250 51JOO 85080 10.00 5,000 1,065 230 5.OLK) 79,640 i 0,000 5,000 6,240 31,498 2.000 104,479 Total 8raiit$ received 10,180 lo922 180,002 Staff costs number9 Unr¢strlcted R¢gtrlcted fund runds 2025 To¢•1 2024 Totsl Gross salaries Employels Nl Employer pension contribution$ 43,406 350 2,401 35,754 1,759 2,327 79,160 2,109 4,728 79,446 1,851 4,770 46.157 39J40 85,997 86,067 The average number of ernployees during the period was 3 (2023.. 31. Unrestrrcted fund¥ Balance at 01.03.24 Re¢elpts Payments Transfers 2&02.25 General fund Designated sal&ries fvnd Total unreslrieled funds 17,968 47,330 6,240 53¥70 {14,419) (46,157) (60¥76) (37,967) 39,917 12,912 17,968 1,950 12,912 Explant711on offun The Generalftsnd represents all income and expenditure relating to the primary ru5 activities of the charity, other than those for which fimdinR is restri¢ted. The D¥Sated saluriesfund repre5cnts fund5 Set ld¢ by the Trusttts for the purp05e5 of paying staff salary costs. Page 8
Midlothian Foodbank (SCIO) Not&9 to the financlal statementsfor fheyear ended28 February 2025 Re5tritted funds Bal8nce at (11.03.24 Balance al 28.02.25 Receipts Paymelts Tr*ngf¢rs Salaries and pensions fund Growth matters fund Gorebridge Parish lunch club fimd Midlothian Council fund Esk- MVA food Tn]5sell Trust equiprn¢nt fund Tru5scI Trust CAB worker IA)nery for All Rent fund Tot81 restrlcted fvnds 40,092 (39,840) 2S2 38 5,17¥ 3,000 38 4,444 5,OL)(I 42.550 5,OtM) {2J16) (39,550) (5,000) (1.950) 98 21,985 98 74,679 2,500 (96,664) (750) (184.120) 1,75D 2&566 169121 (1,950) IOJ17 Erplt7nallon oflunds The salari cmdpension furyd r¢pre5ents grants received to support th¢ ¢05t of ¢mploying th¢ Foodbank manas¢r and staff. The Growfh Matleri fNnd represents money received for the Gro Mallers project which airns to help families and indiylduals develop life skills to rnake healthy eatinR choices while Working within limited budRets. Thé Corebridge Parish Lunch Clubfynd represents fijnds generated in support of the lunch ¢lub. The .14¥dloihian Food Fund represents monies giw¢n by MidloÈhian CounGil lo buy food to support individuals TMI families 03 a r¢5uI( of th¢ COVID-19 luLkdown$ and e¢onomi¢ disrupiioD. llie 7yneEsk- MVA Joodlund represents fimds received from MVA Imidlothian Voluntsry Aid) for the provtgion of food The Trust equlpmen¢fyvd represents monies 8iven to purchase A storage contain¢r. & é¢humidifi¢r aTvJ the in$t&llAtion of yn alurm 5yStcm. The Trussel Trusi CAB workerfyrtd represents rnoney received for the salary of a CAB worker. The LollerylorAII Renl.TSund Rents reprents money given by The l.ottery for All io help with funding the Faodbank's rent Page 9