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 i*en 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 ACcoU￿r￿4 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 p￿liSh+3 on 16 Jdy 2016. The charity ha$ bw) set up to ￿l￿f lo Ihw in need by reascm of4e, 111 heafth. disabiTty. f(ft8nd￿ hardship or oth•r ithsadvantage by pro￿ding pr&tical help to w￿l￿d￿#15 and lam￿leS in need by emergency focrtj suppli&s and other essenti￿5. To achie¥e this a shco in Nthth Stewart hys beèn ranted that is open three M￿rth¥j$ a week can ng in. eruoy some ojmpany. coMe¢l fresh IcKrfl ¢knatsd by I￿1 Supernw￿ets ard be gi4*n information abtyA conta(#ing other locol supwt (￿ga￿￿tIOns. 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 sim￿aT 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 foc*J and other neces$rt￿ gi￿ to users and £5.442 oflud Vou1¢*￿5 w•r• pmmded lo Ihity.fNe W￿l¥idual$ w tsnllwi. Th• dr￿1￿ 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 Ga￿￿￿y Coun(yl. Th•re was a thLV in th* ièvd ofdcfflattr)n5 and grants m*Je in 2tr23r24 compared to 2022r23 wlN"1o eywJibJre inwsed. ospgo*y on fL￿d 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 Slgnfftan￿Y redu¢•d the bevel of reserves hekl. However 8 lund wai*n9 Initiatr￿ aThJ measures lo redwed in li￿ Mryth antiwted income are ￿￿enIty bÈirwJ put in I￿a￿ and rt is #nbtspal¢d that the deft4t for 2tr24r25 *lll b& s*JnrfKarty1o8S. 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 unre6tric*e)unting slan(lard$ and st8tefflerts of reiwimended pr**(Y have been folb)ptsl. sut4ed to any departures disckjsed and explained n the statements,. and - p￿pare the financial $￿te￿￿ts on Ihe going t(￿l￿n basis inappropriate lo presufne that thority in ¢)peration* existen￿. t*rne the financsal position ofthe charity and S) enabk them to en$￿￿ that the finanoal slal&ments comply with the chanb.es and Tnjstee Inveslrnent (Scolland) ALt 2(Q5 and the Charrti¢s Ac£wnts (s￿lIar￿ 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. Appro￿1 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 cl￿fty for the ended 31 Marth 2024 are sot out on p3ges 5 and 6. R•sp•ctivè mp(XV4tbilltkn8 oftrust*es arn1 ¥x•nlnoT The Gharity trustees (who th¢ diiwAor5 of1he rThnpany fr*the purp)￿ of rxynp•ny lawl are re&pOn￿le ￿the preparat￿n of the a¢counts in ac￿rdanc6 Mith the tem$ ch￿T￿eS and Truslee Investment ISc(Alandl A(# 2005 and tl* Charities AC￿Unts IScotFand) R¢guL¥ih)ns 21Xfj las amend*J) (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 sL*e Tltsther partI￿lar 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 AcC￿nIS (Scolar￿) R¢gulatityts 2C•J6 las 8mèndodl. An exafflinat￿ ￿dudeS a ol the aco)un*rvJ rec£*ds kept by tharity and a rnmF>arison ofthe 8¢counts presented with th￿9 re¢ryds. It also indudes C￿Sid￿"on of any unthsual items or thsdosures in the accounts. See￿n9 eyplanatrons from the trust¢os concemiro wch matters. The procedures undert8k¢n do not provide ¥ll w4wJenco Ihat would bg r￿uIred 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 r6sF*d the req￿fern￿￿.. . to keep aCco￿tIng reo)rds in ac£0rd￿ Wbth Secth)n 44(11(a} of tl* 2005 AL* ar¥J Reguwion 4 of the 20C6 A￿o￿ntS Regul*"ons. and . 10 prepa￿ a¢cxyJnts accord wrth tr* r￿d$ and ccthply wilh R￿lat￿l 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 ACt￿n Ltd. 26 Stsuth Man Streel, WwJtown. NeI￿on 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.$94 17.925 1.117 46.736 27.694 17,W25 1,117 46,736 31,5 22.007 627 54,224 Costs of generaling frjnds Charrtabi¢ ath"vth"gS Governance oJ6ts 223 63.787 144 223 63,787 144 57,452 113 Totsl 64.154 64.154 57.703 -17.418 -17.418 4.480 Trnnsfers -17.418 -17.418 Staternent of Bala At 31 March 2024 Total 2024 Totsl 2023 2024 2024 2024 eank & It B￿anceS Bank & deposit balallces brought foThvard 35.758 35.758 39,238 Movement In ￿ar. Excess of R￿ipts Payrnert8 forthe yo•r -17,418 -17.418 Transfers caryigj forward 18.340 18,340 35.758 Acting Chairpornon Trtwurer 5of6 Al•¢h•rn Chu￿h0• 8•8iM F¢¢xl B*rft. ￿019351 OM trust•e, rèc&￿*d r*imtsJrwnerrt for expenses paKI on behaff of the F¢KAJ Bank No otr*r tftJ5teè r￿1¥￿￿ any rr￿les. No INstee w any person related to a trustee had Fer$(¥￿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 Dor￿1101 7.884 17,450 9,417 20.567 17.450 27.694 27.694 31,YJ) Ana￿1$ of Payments Costs of g•n•ratlng funds Just &"vin9 Subscripti(xilFk>ats 223 223 223 223 138 138 Chat11Ab￿ athtl•s Sup￿[ Fo￿j wrch8ses Non-food purthases Client Utilities AdM￿￿tratIOn Costs Premise Costs Miscellane￿5 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 P*ym•nts (cont} In