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← Paul's Parcels

2025-03-31-accounts

PAUL’S PARCELS

247 STATION ROAD

SHOTTS ML7 4AW

CHARITY NO $C050157

ACCOUNTS

FOR THE YEAR ENDED 2025

CCOUNTANCY LIMITE

CHARTERED CERTIFIED ACCOUNTANTS

SHOTTS

PAUL’S PARCELS

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

The trustees present the annual report and accounts of Paul’s Parcels for the year ended 31 March 2025.

Reference and Administrative Information

Charity Name: Paul’s Parcels

Charity Registration Number: SC050157 Contact Address: a

Trustees

All trustees who served at any time during the year and up to the date of signing the accounts are shown below.

Chairperson: Secretary: Treasurer: General:

Independent Examiner

EAC Accountancy Limited 191 Station Road Shotts ML7 4BA

Bankers

Bank of Scotland Teviot House 41 South Gyle Crescent Edinburgh EH12 9DR

PAUL’S PARCELS

TRUSTEES’ ANNUAL REPORT (CONT’D)

YEAR ENDED 3! MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Organisational Structure

The day-to-day administration of grants and the processing and handling of applications prior to consideration by the trustees is delegated.

Objects and Activities

The objects for which the group is established are: a) the prevention or relief of poverty in Shotts and surrounding areas in particular but not exclusively by providing emergency food supplies to individuals in need and/or charities, or other organisations working to prevent or relieve poverty; b) to provide services to people who have need of them by reason of their age, ill-health, disability, financial hardship or other disadvantage by signposting them to additional support services.

Fj ‘al Revi A surplus was achieved for the year under review. This was due to an increase in grant funding awarded.

Principal Funding Sources

The main source of income is provided by grants and donations received.

PAUL’S PARCELS

TRUSTEES” ANNUAL REPORT (CONT'D)

YEAR ENDED 31 MARCH 2025

Statement of Trustees’ Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which showa true and fair view of the state of affairs of the charity and its financial activities for that year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 31 October 2025 and signed on their behalf by:

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PAUL’S PARCELS

INDEPENDENT EXAMINER‘S REPORT TO THE COMMITTEE

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 5 to 11.

Respective responsibilities of trusices 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 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 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 Charities Accounts (Scotland) Regulations 2006. 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 the course of my examination, no matter has come to my attention. 1. which gives me reasonable cause to believe that in any material respect the requirements: ;

EAC Accountancy Limited Chartered Accountants

191 Station Road Shotts

31 October 2025

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PAUL'S PARCELS

STATEMENT OF BALANCES

AT 31 ARCH rs

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |Funds|Funds|Total|Total| |2025|2025|2025|2024| |£|£|£|£| |Bank|and|depos|Lbalingys| |Bank|and|deposit|balances|brought|forward|21,739|7.900|29.639|90,906| |Movement|in|year:| |Excess|of|payments|over|receipts|~|-|69,167| |Excess|of|reccipts|over|payments|§7,277|~|§7,277|7,900| |Bank and deposit|balances|carried|forward|"79,016|~~|7,900|~~|86.916|"29.639|

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The accounts were approved by the trustces on 31 October 2025 For and on behalfof the trustces

PAUL’S PARCELS

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

ENDED 3

Accounting Policies

The principal accounting policies, which have been applied consistently in the current year in dealing with items which are considered material to the accounts, are set out below.

The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005).

Basis of preparation

The accounts have been prepared in accordance with applicable accounting standards and under the historical cos convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, approved by Paul’s Parcels and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).

Funds

Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Incoming resources

All donations are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations are brought into the accounts at their market value to the charity.

Resources expended

Expenditure is recognised on a cash basis when the liability is paid.

PAUL’S PARCELS

NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONT’D)

YEAR ENDED 31 MARCH 2025

Accounting Policies (CONT'D)

Tangible fixed assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, vested in Paul’s Parcels Committee. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the year in which the liability arises.

Taxation

Paul’s Parcels is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

10

PAUL'S PARCELS

NOTES FORMING PANT OF FYE FINANC{AL STATEMENTS ¢CONTDy YEAR ENDED3) MAROH 3072

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 224
£ £ £ t
5 Analysis ofResources Expended
Charitable Activities
Staff Costs
StaffPension
Uulity Top-up
Van Hire
Van Expenses
TTSofware&Consumables
Light. Puwer, Heat, Water
Rent
Telephone& Internet
Operating LeasePayments
Insurance
200 Club Winner
CaravanExpenses
Caravan Deposits Refunded
Charitable& Political Donations
ClothingVouchers
FoodVouchers
Food Shop
WinterSuppertFund
OtherGitis& Expenses
Printing& Stationery
Advertising& Marketing
Toiletries Shop
Reimbursements
Maintenance
Cleaning
BankCharges
Purchase ofCaravan		 52.717
$43
50
4.375
2.387
3,057
2,277
4,200
2.791
700
488
3.650
20,084
1.440
1,581
500
3,610
9.510
~
4.302
862
912
94
47
3.073
>
;
~		 ~
-
~
~
:
~
~
~
~
~
~
~
~
~
~
~
~
~
~
~
-
~
~
~
-
-
-
~		 $2,717
$43
50
4.375
2,387
3,057
2,277
4,200
2.791
700
4Eg
3.650
20.084
1,440
1,581
500
3.610
9.510
-
4.302
862
912
94
47
3.073
-
~		 pt
ay
=
525
4.163
2.327
710
2,266
3.850
619
707
462
2,800
14.182
~
296
=
4,660
7.260
345
6,134
214
=
573
90
7.464
23
l
21,817
123.250 ~ 123,250 99.810
6Analysis ofPayments
Governance Costs
Independent examiner’s fee _ 150 = 150 150