## **GOOD THROUGH FOOD**
**Annual Report & Financial Statements**
**For the year ended**
**30 September 2021**
**Scottish Charity No SC049637**
FOR THE YEAR ENDED 30 SEPTEMBER 2021
## **ANNUAL REPORT & FINANCIAL STATEMENTS**
## **CONTENTS**
|Trustees’ Annual Report .........................................................................................................................|3 - 4|
|---|---|
|Independent Examiner’s Report .............................................................................................................|5|
|Statement of Receipts & Payments ........................................................................................................|6|
|Statement of Balances ...........................................................................................................................|7|
|Notes to the Financial Statements ..........................................................................................................|8 - 9|
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## **TRUSTEES’ ANNUAL REPORT**
FOR THE YEAR ENDED 30 SEPTEMBER 2021
The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 30 September 2021.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity Name** Good Through Food **Charity Number** SC049637 **Principal Address** 39 McNaughton Court Stirling FK8 2PY **Current Trustees** Chair Treasurer Secretary **Website** https://goodthroughfood.org/ **Bankers** Royal Bank of Scotland Units 22/23 Thistles Shopping Centre Stirling **Independent Examiner**
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
## **Governing Document**
Good Through Food is a one tier Scottish Charitable Incorporated Organisation (SCIO), registered with OSCR on the 24[th] September 2019, and is governed by its constitution.
## **Appointment of Trustees**
The governance and strategic direction of the charity is overseen by a Board of Trustees. The Board may appoint any person to be a charity trustee, at any time, by way of a resolution passed by a majority vote at a board meeting. The maximum numbers of charity trustees in the Board is nine and the minimum is three.
## **Organisational Structure**
The charity is a one tier structure. The people serving on the board are referred to as CHARITY TRUSTEES - and they are also the MEMBERS of the organisation for the purposes of the Charities and Trustee Investment (Scotland) Act 2005. Under the provisions of the charity’s constitution no one can be a member unless they are also a charity trustee.
## **OBJECTS & ACTIVITIES**
The organisation is established for charitable purposes only, and in particular for:
- _The prevention or relief of poverty in the UK through the provision of funding to charities or organisations working to prevent or relieve poverty directly in their local area, with a particular focus on food poverty._
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FOR THE YEAR ENDED 30 SEPTEMBER 2021
## **TRUSTEES’ ANNUAL REPORT**
- _To raise awareness of food poverty in the UK by working with high profile public figures and large food and beverage retailers._
- _To advance education through the provision of information and training that focuses on health and wellbeing and getting out of poverty_ .
## **ACHIEVEMENTS & PERFORMANCE**
Due to Covid most of our partners either closed or didn’t move forward with the Good Through Food campaign. We have put this down to their concern on how they can keep their doors open rather than changing things to help with local food poverty. We had a very quiet year and could not achieve anything due to the current macro environment.
## **FINANCIAL REVIEW**
Total receipts for the year was £348 (2020:£2,461) total payments for the year was £459 (2020:£814). The charity had a deficit of (£111) (202:£1,647) which was due to that lack of activity because of Covid.
## **Reserves Policy**
Trustees maintain that they require £500 for normal day-to-day running of the charity for a three months’ period. There are currently very few overhead costs. At the end of the accounting year Good Through Food has reserves of £36.
## **FUTURE PLANS**
We have made the decision to put the charity as dormant until the situation looks more positive.
## **APPROVAL**
This report was approved by the trustees on 29 June 2022 and signed on their behalf by:
Chair
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## **INDEPENDENT EXAMINER’S REPORT**
FOR THE YEAR ENDED 30 SEPTEMBER 2021
## **Independent Examiner's Report to the Trustees of Good Through Food**
I report on the accounts of the charity for the year ended 30 September 2021, which are set out on pages 6 to 9.
## **Respective responsibilities of Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement**
My examination is carried out in accordance with Regulation 11 of the 2006 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 any such matters. The procedures undertaken do not provide all 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 Examiner's Statement**
In connection with my examination, no matter came to my attention:-
1. which gives me reasonable cause to believe that in any material respect, the requirements
- to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
29 June 2022
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## **STATEMENT OF RECEIPTS & PAYMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2021
|Note
**Receipts**
Donations
5
Grants
**Payments**
Donation Transition Stirling
Charitable Activities
6
Governance Costs
**Net movement in funds**
Transfers between funds
**Surplus/(Deficit) for year**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**2021**
2020
£
£
**£**
£
348
-
**348**
961
-
-
**-**
1,500
348
-
**348**
2,461
-
-
**-**
200
359
-
**359**
614
100
-
**100**
-|
|---|---|
||459
-
**459**
814
(111)
-
**(111)**
1,647|
||-
-
**-**
-|
||(111)
-
**(111)**
1,647|
The Notes on pages 8 to 9 form an integral part of these accounts.
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## **STATEMENT OF BALANCES**
AS AT 30 SEPTEMBER 2021
|||Unrestricted|Restricted|**Total**|Total|
|---|---|---|---|---|---|
||Note|Funds|Funds|**2021**|2020|
|**Funds Reconciliation**||£|£|**£**|£|
|Balance as at 01 October 2020||147|1,500|**1,647**|-|
|Surplus/(Deficit) for year||(111)|-|**(111)**|1,647|
|Balance as at 30 September 2021||36|1,500|**1,536**|1,647|
|**Bank & Cash Balances**||||||
|Cash at Bank||||**1,536**|1,647|
|Cash in Hand||||**-**|-|
|||||**1,536**|1,647|
|**Liabilities**||||||
|Preparation and IE of Accounts||||||
|||||**100**|100|
## **Contingent Liabilities**
The charity has no other material liabilities, contingent liabilities or obligations.
The Notes on pages 8 to 9 form an integral part of these accounts.
These accounts were approved by the trustees on 29 June 2022 and signed on their behalf by:
Chair
Treasurer
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**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2021
## **1. Basis of Preparation**
These accounts have been prepared on the receipts & payments basis in accordance with:
- (a) The Charities and Trustee Investment (Scotland) Act 2005
- (b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
There have been no changes to the basis of preparation or to the previous year’s accounts.
## **2.**
## **Fund Accounting**
- (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
- (b) Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees’ ability to apply the funds.
- (c) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
- (d) Endowment funds (permanent) are those where the capital cannot be spent but the income arising from the funds will be either restricted or unrestricted, depending on the terms of the endowment.
- (e) Endowment funds (expendable) are endowment funds where the trustees have the power to convert the capital into income, but are not required to do so.
- (f) The purposes of the funds are shown in Note 9.
## **3. Taxation**
- (a) The charity is not liable to income tax or capital gains tax on its charitable activities.
- (b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
## **4. Transactions with trustees and related parties**
- (a) No remuneration was paid to trustees or any persons connected with them during the year. No expenses were reimbursed to the trustees during the year.
## **5. Donations**
|**Donations**||
|---|---|
|Individual Donations
Stripe
Kings Park
Go Fund Me
Website Donation
Amazon Donation|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**2021**
2020|
||£
£
**£**
£
-
-
**-**
800
-
-
**-**
88
-
-
**-**
73
228
-
**228**
-
115
-
**115**
-
5
-
**5**
-|
||348
-
**348**
961|
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## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2021
## **6. Charitable Activities**
|**Charitable Activities**||
|---|---|
|Admin Costs
Marketing Costs
**Movements in Funds**
Unrestricted Funds
General Fund
Restricted Funds
SC Grant
Total Funds|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**2021**
2020|
||£
£
**£**
£
359
-
**359**
30
-
-
**-**
584|
||359
-
**359**
614|
||As at
**As at**
30/09/2020
Receipts
Payments**30/09/2021**|
||£
£
£
**£**
147
348
(459)
**36**|
||1,500
-
-
**1,500**|
||1,500
-
-
**1,500**|
||1,647
348
(459)
**1,536**|
## **7. Movements in Funds**
## **8. Purpose of Funds**
General Fund An unrestricted fund that can be expended at the discretion of the trustees in furtherance of the objects of the charity.
SC Community Grant Restricted funding to pay for a radio advert to promote the charities purposes.
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