## **APPENDIX 1** **Trustees’ Annual Report for the period** Period start date Period end date Day Month Year Day Month Year From 01 01 2025 To 31 12 2025 OCR ~~SS~~ Office of the Scottish **Charity Regulator Reference and administration details** ~~Lo~~ **Charity name** Mamacita Foundation **Other names charity is known by Registered charity number SC050489 Charity’s principal address** Hilton Convention Centre, 13 Smithfield Road, Aberdeen Office of the Scottish **Charity Regulator** ## **Reference and administration details** ~~Lo~~ **Postcode AB24 4NR** **Names of the charity trustees on date of approval of Trustees’ Annual Report** |Ngozi Vivian Draghici|Chief Officer|Whole Year|| |---|---|---|---| |Stanley Nwabueze|Treasurer|Whole Year|| |Lawrence Modeme|Secretary|Whole Year|| ||||| ||||| ## **Reference and administration details** ~~[~~ **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** **Name Dates acted if not for whole year** **Structure, governance and management** ~~Lo~~ |**Type of governing document**
**Trustee recruitment and appointment**|Mamacita Foundation is a registered Scottish charity governed by a
constitution.
During the year ended 31 December 2025, the constitution was updated
following a governance review. The charity transitioned from a one-tier
governance structure to a two-tier structure to introduce a formal
membership body alongside the Board of Trustees.
This change was made to strengthen accountability, increase community
participation, and support inclusive decision-making, while ensuring that
overall control and legal responsibility remain with the Board of Trustees.| |---|---| ||Trustees are appointed in accordance with the charity’s constitution.
Recruitment seeks to ensure that the Board has an appropriate balance of
skills, experience, and lived understanding of the communities the charity
serves.
New trustees are provided with an induction covering the charity’s
purposes, governance structure, safeguarding responsibilities, and
regulatory obligations. Ongoing support and guidance are provided to
enable trustees to effectively fulfil their duties under charity law.
Under the revised two-tier structure, trustees retain ultimate responsibility
for the strategic direction, financial oversight, and governance of the charity.| ## **Objectives and activities** |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|The charitable purposes of Mamacita Foundation are to advance
community development, relieve poverty and financial hardship, promote
social inclusion, and improve physical, mental, and emotional wellbeing.
This includes but not necessarily limited to migrants, refugees, minority
ethnic individuals, and other disadvantaged or marginalised groups within
Aberdeen and surrounding areas.| |---|---| ||During 2025, Mamacita Foundation delivered a range of community-based
activities aimed at reducing food insecurity, social isolation, and barriers to
essential support. These included the provision of emergency food parcels,
community pop-in sessions, volunteering and employability support,
befriending services, and wellbeing-focused activities.
The charity worked closely with volunteers, partner organisations, and local
services to ensure support was accessible, culturally sensitive, and
responsive to community needs.
Trustees reviewed activities regularly to ensure they aligned with the
charity’s purposes and delivered public benefit. The introduction of a two-
tier governance structure further supported this by strengthening
community voice and participation in the charity’s development.| **2** ## **Achievements and performance** ## **Summary of the main achievements of** **the charity during the financial period** During the financial year ended 31 December 2025, Mamacita Foundation significantly expanded its reach and impact across Aberdeen, delivering essential support to individuals and families experiencing poverty, social isolation, and multiple disadvantages. Volunteers remained central to the charity’s work. In 2025 alone, volunteers contributed 35,484 volunteering hours, enabling the delivery of 79,800 meals through emergency food parcel support and community food initiatives. Through this work, the charity supported approximately 31,920 individuals and families, contributing to improved food security, mental wellbeing, social inclusion, and cultural integration. The estimated economic value of this volunteer contribution amounted to £433,259.64, representing a significant saving to the public purse. In addition to food support, the charity delivered community pop-in sessions, employability and advocacy support, befriending services, and wellbeingfocused activities, working in partnership with local organisations and statutory services. During the year, the charity also strengthened its governance by transitioning to a two-tier structure, enabling greater community participation while maintaining strong trustee oversight. Trustees are satisfied that the charity’s activities delivered clear public benefit and advanced its charitable purposes throughout the year. ## **Financial review** **Brief statement of the charity’s policy on reserves** The trustees recognise the importance of maintaining an appropriate level of reserves to ensure the charity’s ongoing financial stability and ability to respond to unforeseen events. Mamacita Foundation aims to hold free reserves sufficient to cover essential running costs for a short period, while ensuring that the majority of funds received are applied directly to charitable activities. Due to the high level of demand for the charity’s services and its reliance on restricted grant funding, reserves are kept under regular review. Trustees consider the current level of reserves to be appropriate in light of the charity’s size, operating model, and commitment to delivering immediate support to the communities it serves. **Details of any deficit** The movement in restricted funds reflects timing differences between income and expenditure. Funding for a vehicle was received at the end of 2024 and carried forward, with the purchase completed in 2025, resulting in higher restricted expenditure in the year. The vehicle cost was fully covered by the grant and applied in accordance with funder conditions, and no restricted funds were overspent or used outside their intended purpose. Additional costs, including insurance, tax, delivery, charging, and branding, were not covered and were met from unrestricted funds, supported by a short-term trustee loan. At year-end, restricted funds remained for ongoing projects continuing into 2026 **Donated facilities and services (if any)** ## **Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Ngozi Vivian Draghici **Position: Chair Date: 09/02/2026** ||**Unrestricted**||**Restricted funds**||**Expendable**||**Permanent**||**Total funds**||**Total funds last**| |---|---|---|---|---|---|---|---|---|---|---|---| ||**to nearest £**||**to nearest £**||**Expendable**
**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |**A1 Receipts**|||||||||||| |Donations|**500**||||||||**500**||**970**| |Legacies|||||||||**-**||| |Grants|**3,000**||**60,590**||||||**63,590**||**54,898**| |Receipts from fundraisingactivities|||||||||**-**||**15,936**| |Gross tradingreceipts|||||||||**-**||| |Income from investments other than|||||||||**-**||| |Rents from land & buildings|||||||||**-**||| |Gross receipts from other charitable|**6,925**||||||||**6,925**||| ||||||||||**-**||| |**_A1 Sub total_**|**10,425**||**60,590**||**-**||**-**||**71,015**||**71,804 **| ||||||||||||| |**A2 Receipts from asset & investment**
~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~| |Proceeds from sale of fixed assets
~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|~~—_——=——~~| |Proceeds from sale of investments
~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|~~—_——=——~~| |**_A2 Sub total_**
~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~| |~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~| |**_Total receipts_ **
~~—_——=——~~|**10,425**
~~—_——=——~~|~~—_——=——~~|**60,590**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**-**
~~—_——=——~~|~~—_——=——~~|**71,015**
~~—_——=——~~|~~—_——=——~~|**71,804 **
~~—_——=——~~| |~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~|~~—_——=——~~| |**A3 Payments**|||||||||||| |Expenses for fundraising activities|||||||||**-**||**5,005**| |Gross trading payments|||||||||**-**||| |Investment management costs|||||||||**-**||| |Payments relating directly to charitable|**5,742**||**47,761 **||||||**53,503**||**33,912**| |Payments relating directly to charitable
Grants and donations|||||||||**-**||| |Governance costs:|||||||||**-**||| |Audit / independent examination|||**545**||||||**545**||**545**| |Preparation of annual accounts|||||||||**-**||| |Legal costs|||**1,830**||||||**1,830**||**3,574**| |Other|Other||||||||**-**||| ||||||||||**-**||| |**_A3 Sub total_ **|**5,742**||**50,136**||**-**||**-**||**55,878**||**43,036**| ||||||||||||| |**A4 Payments relating to asset and**|||||||||||| |Purchases of fixed assets
~~———————~~|~~———————~~|~~———————~~|**28,500**
~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|**28,500**
~~———————~~|~~———————~~|**-**
~~———————~~| |Purchase of investments
~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|**-**
~~———————~~|~~———————~~|~~———————~~| |**_A4 Sub total_ **
~~———————~~|**-**
~~———————~~|~~———————~~|**28,500**
~~———————~~|~~———————~~|**-**
~~———————~~|~~———————~~|**-**
~~———————~~|~~———————~~|**28,500**
~~———————~~|~~———————~~|**-**
~~———————~~| |~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~|~~———————~~| |**_Totalpayments_ **
~~———————~~|**5,742**
~~———————~~|~~———————~~|**78,636**
~~———————~~|~~———————~~|**-**
~~———————~~|~~———————~~|**-**
~~———————~~|~~———————~~|**84,378**
~~———————~~|~~———————~~|**43,036**
~~———————~~| |~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~|~~———————~~
~~==sS5=~~| |**_Net receipts / (payments)_**
~~==sS5=~~|**4,683**
~~==sS5=~~|~~==sS5=~~|**18,046**
**-**
~~==sS5=~~|~~==sS5=~~|**-**
~~==sS5=~~|~~==sS5=~~|**-**
~~==sS5=~~|~~==sS5=~~|**13,363)**
**(**
~~==sS5=~~|~~==sS5=~~|**28,768**
~~==sS5=~~| |~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~| |**A5 Transfers to / (from) funds**
~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|**-**
~~==sS5=~~|~~==sS5=~~|~~==sS5=~~| |~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~| |**_Surplus / (deficit) for year_**
~~==sS5=~~|**4,683**
~~==sS5=~~|~~==sS5=~~|**18,046**
**-**
~~==sS5=~~|~~==sS5=~~|**-**
~~==sS5=~~|~~==sS5=~~|**-**
~~==sS5=~~|~~==sS5=~~|**13,363**
**-**
~~==sS5=~~|~~==sS5=~~|**28,768**
~~==sS5=~~| |~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~|~~==sS5=~~| **Mamacita Foundation SC050489** ## **Section B Statement of balances** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
5,133 28,986 34,119 34,119
Surplus / (deficit) shown on receipts and 4,683 ( 18,046) ( 13,363) -
payments account
-
-
Cash and bank balances at end of year 9,816 10,940 - - 20,756 34,119
**----- End of picture text -----**
## **Independent examiner’s report on the accounts** |**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**|**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**|**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**|**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**|**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**|**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**|**Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accountsort on the accounts**| |---|---|---|---|---|---|---| |**Mamacita Foundation**||||||| |**SC050489**||||||| |Period start date||||Period end date||| |Day|Month|Year||Day|Month|Year| |01|01|2025|to|31|12|2025| |5-6|||||(remember to include the page
numbers of additional sheets)|| |The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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 matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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 matters have come to my attention.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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 matters have come to my attention.| |---|---|---| |My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 viewgiven bythe accounts.||| |In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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 Accounts Regulations, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2.
to which, in my opinion, attention should be drawn in order to enable a proper
understandingof the accounts to be reached.||| ||**Date:**|19 February 2026| |Ibrahim Yohanna – B.Sc.,M.Sc.,MBA,ACA,ACCA,FCCA,FFA,CIA,CFE||| |Association of Certified Chartered Accountants (ACCA)
Institute of Financial Accountants (FFA)
Institute of Chartered Internal Auditor of UK & Ireland (CMIIA)
Certified Fraud Examiner (CFE)||| |14,
Valentine Crescent,
Danestone
AB22 8DB
Scotland, UK||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. **OSCR will accept digital or typed signatures. ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**