lacharfs Churches Basi Food Bank Trustees. Report and Accounts for the Year to 31st March 2024 Charlty No: SC049351 1(*6
achrn ChurGho• B411¢• Food Bank. SC049351 Tru•tee•' Report Yo•r •nd•d 31 M•rch 2024 Tho trustees present their¥nnual r8wJt and financtal st8tsmwts for the On 31 IAJrth 2024. Thè finwKi81 8tatwnents ien prepared in aC(d Ibith the accountiTr3 poliixes in the rv)tes to the accounts and e4knply with Ihe Ctwthes and Tnmtee Imsts)wnt (Scotland) Act 2th)S, the Chait'es Ac?)nts IScoU8nd) RegulatKJns la$ amond8d} aThJ ACcoUr4 and R8POrtin9 ty Chwilies.. &atèment of Recommend8d Pr8(ce aFylicabte to thariliès preparing their nts in ar¢Ayd iegisialion aFvlicalAe in the UK Rewbk of IrelaTrJ pliSh+3 on 16 Jdy 2016. The charity ha$ bw) set up to lf lo Ihw in need by reascm of4e, 111 heafth. disabiTty. f(ft8nd hardship or oth•r ithsadvantage by proding pr&tical help to wld#15 and lamleS in need by emergency focrtj suppli&s and other essenti5. To achie¥e this a shco in Nthth Stewart hys beèn ranted that is open three Mrth¥j$ a week can ng in. eruoy some ojmpany. coMe¢l fresh IcKrfl ¢knatsd by I1 Supernwets ard be gi4n information abtyA conta(#ing other locol supwt (gatIOns. Food Pa¢1$ are also distri to Iltsse in need ui fv Mathars area. The level of demarKI for the F¢)cd Bank didnl dirninish in 2023r24. the W of r•quests for as5istsn¢8 year. at 1.717. remained the simaT to 202¥23 fv n[ of bags of fcKrtJ prtr4MJed deueased slwhlly from 18.114 to 17,872. In addit £25,4ffi of ¥0(her$ for focJ and other neces$rt gi to users and £5.442 oflud Vou1¢5 w•r• pmmded lo Ihity.fNe Wl¥idual$ w tsnllwi. Th• dr1 sl¥Jp was ejso 7rt11 used Wbth an 8v8ra90 of sixty people comlng each week. Flnancl•l Rvl•w indudin9 a grant from of£10.(DJ Dumfries and Gay Coun(yl. Th•re was a thLV in th ièvd ofdcfflattr)n5 and grants mJe in 2tr23r24 compared to 2022r23 wlN"1o eywJibJre inwsed. ospgoy on fLd purth8So$ and thilty sts due to the impact of inftalion. The cunbmed effecl of these reduclK)n$ in ino)me inryease(l expenditure fesuKed in deficit of £17.418 in 2023r24 compared With of£3.480 in 2022rk3. Thks has SlgnfftanY redu¢•d the bevel of reserves hekl. However 8 lund wain9 Initiatr aThJ measures lo redwed in li Mryth antiwted income are enIty bÈirwJ put in Ia and rt is #nbtspal¢d that the deft4t for 2tr24r25 lll b& sJnrfKarty1o8S. thal a rns&rYes poly is not required, allhough this will frym p•t of th• revpAf of tt &insbthon that is cyjrnntty boin9 undertaken The Charity had unre6trice<l res of £18.340 at the erKI of th• financlal year 223r24, is UNalent to three and a IK911 tot81 expeThJiure and a haltyews Off ts. Thè Ma¢hars chCheS BasirA Fott Bank is a registered th8Tity. number SC049351 1$ admlS1ered in a$xxKdan wrth thè tern of its constitulion. The ¢hanty has member5 Ttho ¢on attend the anwal weral m8etirvJ and any speual general mÈèlin9S 8nd a Manag1 rArnthe (Ihe Trustees) hd regu meetings and are responsible for suptrmsing th• actsvit of the ty9anisat.. The tsity htlds at bast t a year and hc4ts an annual genéral m8etiNJ open lo all ffleft. 2of6
ach•rn Chur¢hM B##ics Food Bank. SCI)49351 Tr1. Report {¢onLI Year ended 31 Mh 2024 Referenc• and A¢knlnlstratl¥• Inforniatlon Prinripai Offre.. Charity Ragistration NLwnb8r. SC049351 Independent Ex•miner Bank•rn Bank of S18nd. 83 S( N•¥ton Stevrnrt Wwtrymishire, DG8 6NL TnMt•g8' R•8pon•lbllltfia8 In Rdatlon to th• Flnan¢lal Slatomonts The charity tmslees are responsthle fry pr8rwring a Irustees. am1 report KI firwwl ststerrnnts in aC¢AYda wth arWi¢able law ar Unrted Kinfvn Aurlig Stand¥ds W Krydom Generalty Awited knLnting Pradicel. The Iw appl(2ble to chtieS in S¢otlarHI rewire5 the c8ftty tnjstees to prepare finanaal 5taterents foi each year whi¢h shcAv a true and lair wew of the state of atrairs ofthe sairty and oflhe trOrnIng rescNJrces and aWication of resources, ofthe charity for that pen"od. In p19parvj flnand81 siaienvrts, trustees are requi to." - sde(A suitable accounting polaes and then appty them congstenty; - ObSee the method and prlnciples In the appli) Charilies SORP." . make ludggneTMS and estimes It1 a reaSable arhj prudent. . state ¥thetr appli¢abk afJ>)unting slan(lard$ and st8tefflerts of reiwimended pr(Y have been folb)ptsl. sut4ed to any departures disckjsed and explained n the statements,. and - ppare the financial $tets on Ihe going t(ln basis inappropriate lo presufne that thority in ¢)peration existen. t*rne the financsal position ofthe charity and S) enabk them to en$ that the finanoal slal&ments comply with the chanb.es and Tnjstee Inveslrnent (Scolland) ALt 2(Q5 and the Charrti¢s Ac£wnts (slIar Rggulatstrns 2C(6 las amend). They al80 re8pansitAe for safeguarding the assets of the charrty and her fortaking reasonatjle 8lèPS for Ihe weven1p and delert offraud and otheriffegularrties. Appro1 bythe Twstee6 and signed on thesr behatF. Acting Chairperson Datè 3016
acharn Churches Ba•l¢s Food Bonk - SC049351 Independent Examlntr¥ Report to the TrMtees of Ma¢h8rn Churrhes BaBiGS Food Bank YearwNled 31March 2024 pOrt on Ihe rnnts ofthe clfty for the ended 31 Marth 2024 are sot out on p3ges 5 and 6. R•sp•ctivè mp(XV4tbilltkn8 oftrustes arn1 ¥x•nlnoT The Gharity trustees (who th¢ diiwAor5 of1he rThnpany frthe purp) of rxynp•ny lawl are re&pOnle the preparatn of the a¢counts in acrdanc6 Mith the tem$ chTeS and Truslee Investment ISc(Alandl A(# 2005 and tl Charities ACUnts IScotFand) R¢guL¥ih)ns 21Xfj las amendJ) (the RèJukli¢)ns1. The twustees cvnsder that the audit fequir¢m¢nt of Re9ulaticrt 1011) la)- (cl of the 2{x Regulations th)es not apply. It is my respLmsibility I examine the a¢¢rA4nts under section 4411)1¢) of the 21J)5 Act and lo sLe Tltsther partIlar matter5 have come lo my 8ttentson. Ba?1• of intyndent •x•mir¢? 3tstement My examinabon is carFied out in actordance %•ilh 11 of the Charilres AcCnIS (Scolar) R¢gulatityts 2C•J6 las 8mèndodl. An exafflinat dudeS a ol the aco)unrvJ rec£ds kept by tharity and a rnmF>arison ofthe 8¢counts presented with th9 re¢ryds. It also indudes CSid"on of any unthsual items or thsdosures in the accounts. Seen9 eyplanatrons from the trust¢os concemiro wch matters. The procedures undert8k¢n do not provide ¥ll w4wJenco Ihat would bg ruIred in an audiL and consequentty l th) exwess an audit w'nion on Ihe view v¥n by th¢ rnnts. ndependent •xamlnèe• ¥t•t¢rn?nt In the ¢ourse of my examinalion. no nwtter has to my atl•ntion".. 1. gives me reasonable cause to be14ève thal fft any material r6sFd the reqfern.. . to keep aCcotIng reo)rds in ac£0rd Wbth Secth)n 44(11(a} of tl 2005 AL ar¥J Reguwion 4 of the 20C6 AontS Regul"ons. and . 10 prepa a¢cxyJnts accord wrth tr rd$ and ccthply wilh Rlatl 9 oflhe 2CK6 Aoxunts R8gulab"ons h8ve rK>t teen met. or 2. to which, In my op1rri. attenknn shoukl be dr n c*derto enable a Lmd•rstandry ofthe aw)unts lo be re&kned. Machars ACtn Ltd. 26 Stsuth Man Streel, WwJtown. NeIon Stv•Mrt. DG8 H 4of6
Alacharn ChvrcheB 8•81 Food Bank- SC049351 Fur Total 2024 Totsl 21123 2024 2024 2024 Recel DonatL)ns Grants Other IrKom 27.$94 17.925 1.117 46.736 27.694 17,W25 1,117 46,736 31,5 22.007 627 54,224 Costs of generaling frjnds Charrtabi¢ ath"vth"gS Governance oJ6ts 223 63.787 144 223 63,787 144 57,452 113 Totsl 64.154 64.154 57.703 -17.418 -17.418 4.480 Trnnsfers -17.418 -17.418 Staternent of Bala At 31 March 2024 Total 2024 Totsl 2023 2024 2024 2024 eank & It BanceS Bank & deposit balallces brought foThvard 35.758 35.758 39,238 Movement In ar. Excess of Ripts Payrnert8 forthe yo•r -17,418 -17.418 Transfers caryigj forward 18.340 18,340 35.758 Acting Chairpornon Trtwurer 5of6
Al•¢h•rn Chuh0• 8•8iM F¢¢xl Brft. 019351 OM trust•e, rèc&d rimtsJrwnerrt for expenses paKI on behaff of the F¢KAJ Bank No otrr tftJ5teè r1¥ any rrles. No INstee w any person related to a trustee had Fer$(¥1 interest in any contraLt OT transacti èntered into by charity thjring Ihe ytrar. Movements Sn Funds At1Jan At31 De 2024 Unr08trbctod furtd8 General Fund 35.758 46.736 35.758 46.n6 64.154 64,154 18.340 18.340 Totsl fund¥ 35.758 46.736 64.154 18,340 FundB 2024 Fund• 2024 Funds 2024 T¢)tsl 2024 Totat 2023 Analys18 of Donations Grft Aid Donations Non.Gfft Aid Donations Tax Recover8d on Grfl Aid Dor1101 7.884 17,450 9,417 20.567 17.450 27.694 27.694 31,YJ) Ana1$ of Payments Costs of g•n•ratlng funds Just &"vin9 Subscripti(xilFk>ats 223 223 223 223 138 138 Chat11Ab athtl•s Sup[ Foj wrch8ses Non-food purthases Client Utilities AdMtratIOn Costs Premise Costs Miscellane5 45.159 45,159 41.733 219 6,818 6,592 6,592 10,253 1.214 63.787 10,253 1,214 63,787 7,887 57,452 Analysls of Pym•nts (cont} In<leFendenl exarrHFs fee¥ 144 144 113 Total PaDents 64.1S4 64.154 57.703 6of6