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2026-04-30-accounts

ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[th] APRIL 2026

ANNUAL REPORT & FINANCIAL STATEMENTS For the year ended 30[th] April 2026

ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[th] APRIL 2026

Table of Contents

  1. Table of Contents

  2. Foreword by Chair

  3. Reference & Administrative Details

Structure Governance and Management

  1. Organisational Structure

Objectives and Activities

Core Values

  1. Achievements and Performance

  2. Key Achievements

Activities

  1. Financial Review

Reserves

  1. Future Plans

  2. Independent Examiners Report

  3. Receipts & Payments

  4. Statement of Balances

Other Assets

Liabilities

  1. Notes to the Accounts

  2. Grants

Donations

Fundraising

  1. Cost of Trading Breakdown

Charitable Activities Breakdown

  1. Purpose of Funds

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

Chair's Foreword

It is with great pride that I present this year’s Annual Report, highlighting the work, challenges, and successes of KLSB over the past year. As Chair, I have had the privilege of witnessing first hand the dedication, resilience, and impact of our team, volunteers, and partners as we continue to support our community and deliver on our mission.

This year has been one of both reflection and forward momentum. Despite ongoing social and economic pressures affecting many of the families and individuals we serve, our group has responded with compassion, innovation, and a renewed sense of purpose. Whether through food support, family initiatives, outreach programs, or day to day services, we have remained committed to meeting local needs in meaningful and practical ways.

I want to extend my heartfelt thanks to our staff, volunteers, funders, and supporters whose generosity and belief in our work have made our achievements possible. Your support has helped us reach more people, run new initiatives, and adapt to challenges with confidence and care.

Looking ahead, we remain focused on sustainability, inclusion, and growing our impact. With your continued support, I am confident that we can build on this year’s progress and deliver even greater benefit to those who need us most.

Thank you for being part of this journey.

John McMorran

Chair KLSB Community Group

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

The Trustees are pleased to present their Report and Financial statements together with The Independent Examiners Report for the year ended 30[th] April 2026.

REFERENCE & ADMINISTRATIVE DETAILS

Charity Number SC050944 Principal Address 17 King Street Stenhousemuir FK5 4HD Current Trustees John McMorran Chairperson Jennifer Dougall Penman Secretary Gillian Kirk Treasurer Bankers RBS Cartsdyke Avenue Greenock PA15 1EF

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

KLSB Community Group is an unincorporated community group which was established in 2019. KLSB successfully registered as a charity in October 2020.

Appointment of Trustees

All the Trustees, known as the Management Committee, retire at each Annual General Meeting but are eligible for re-election. The Trustees may co-opt other Trustees between AGMs. The constitution provides for a minimum of five and a maximum of twelve trustees.

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

Organisational Structure

KLSB is governed by a Management Committee responsible for the strategic direction and governance of the Charity. The Management Committee is elected by its members at the Annual General Meeting. At the year end there were 2 employees at KLSB.

The Management Committee are particularly aware of their responsibilities and adhere to the Charity’s Policies and Procedures.

Objectives & Activities

The KLSB mission is to alleviate poverty, enhance health, challenge social isolation and bring together a sense of belonging in our community.

KLSB envisions a world where even the most disadvantaged or vulnerable people have the power to lift themselves out of poverty and create vital healthy life choices for their families, now and in the future.

KLSB Core Values:

Integrity & Accountability

We maintain the highest level of professionalism and ethical behaviour and value transparency and honesty in everything that we do. We hold ourselves accountable for the actions that we take and the commitments that we make to our community, donors, partners and each other.

Respect & Dignity

We understand that everyone has their own values, talents and experiences and we treat everyone with the respect and sensitivity that they deserve. We follow the Dignity: Ending Hunger Together in Scotland report which gives us the knowledge and understanding on how to help our communities and partners.

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

Achievements & Performance

Over the past year, KLSB has continued to make a significant impact within our local community, responding to increasing levels of need with practical support, compassion, and innovation. Despite challenging economic conditions, our team has delivered targeted initiatives that directly improved the lives of families, children, and individuals facing hardship.

Key Achievements:

Our annual Christmas Light Switch On and Festive Market was once again a major highlight in KLSB calendar, bringing festive cheer and community spirit to the heart of our town. This year’s event was our largest and most successful to date, drawing in record attendance and strengthening ties across local families, businesses, and volunteers.

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

Performance Highlights:

Our performance this year reflects not only the need in our community but also the strength of our collaborative approach and the trust we’ve built with those we serve. We are proud of what we’ve achieved and remain committed to expanding our impact in the year ahead.

Activities

The Community Food Pantry opens 2 days per week and has on average 60 pantry members attending each week. Emergency food provision is also offered from the pantry premises, and this has averaged 28 emergency parcels per week in 20252026. Regular cook at home recipe packs are provided via the pantry when funding allows and homemade meals are cooked in the community kitchen to distribute to pantry members.

The Community Café hosts a weekly Seniors Lunch Club each Wednesday to alleviate social isolation and forge friendships within our community as well as a Mindfulness Monday Brunch Club and Tuesday evening Supper Club. A knitting group runs in the café on a Tuesday afternoon and there is a crochet group on a Thursday morning.

The café has also held various cookery classes including Cooking on a Budget, Slow Cooker Workshops and various holiday club craft activities for children. The café is open to members of the public on a Thursday morning to welcome members of our community in to enjoy healthy home cooked food.

Various groups use the café including PANDAS Forth Valley and Citizens Advice.

Public Benefit

For an organisation to qualify as a charity, it must meet the charity test as laid down in the Charities and Trustees Investment (Scotland) Act 2005. The test requires that all of the organisation's objectives and activities meet one or more of the fifteen charitable

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

purposes as defined in the Act and that the organisation must provide public benefit.

The Trustees have referred to OSCR guidance on public benefit and are satisfied that the charity continues to meet the public benefit test.

FINANCIAL REVIEW

Overall, our income for the year to 30th April 2026 was £129,019, (£ 121,396 in 2025), expenditure of £132,268 (£136,861 in 2025).

Our main source of income came from grants from The National Lottery, Falkirk Council Community Choices, Foundation Scotland, Todhill Windfarm Fund. Please see note 12 for the purpose of each fund.

RESERVES FUND

Our reserves (funds freely available to meet the running costs of the project) amounts to £21,975.00. The Trustees aim to maintain unrestricted reserves equivalent to approximately three months of operating expenditure to protect the charity against unexpected income reductions or unforeseen expenditure.

FUTURE PLANS

This coming year the Management Committee aim to:-

APPROVAL

This report was approved by the trustees on 23rd May 2026 and signed on their behalf

by:

Chairperson

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

INDEPENDENT EXAMINERS REPORT

I report on the accounts of the charity for the year ended 30[th] April 2026 which are set out on pages 6 – 12.

Respective responsibilities of Trustee 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 do 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 Examiners 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 of 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 accounts.

Independent Examiners Report

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

  2. (a) To keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations and

  3. (b) To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations

have not been met or:

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature Date 23rd May 2026.

Print Name

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

RECEIPTS & PAYMENTS

Note
Receipts
Donations
6
Grants
5
Fundraising
7
Payments
Cost of Trading
8
Charitable Activities
10
Accountancy Fees
Purchase of Fixed
Assets
9
Unrestricted
Funds
Restricted
Funds
2025
£ 30,087.84 £ - £ 28,745.00
£ -
£ 98,931.00
£ 92,651.00
£ - £ -
£ 30,087.84
£ 98,931.00
£ 121,396.00
£ -
£ 77,348.86
£ 68,023.00
£ 30,087.84 £ 24,831.11 £ 68,838.00
£ - £ - £ -
£ 30,087.84
£ 102,179.97
£ 136,861.00
£ - £ -
£ -
£ -
£ -
£ -

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

Balance in
Bank 1st
May2025
Income
Grants
Income
Donations
Total
Expenditure
Grants
Total
Expenditure
Donations
Balance in Bank
30thApril 2026
£ 39,460.00 £ 98,931.00 £ 30,087.84 £102,179.97 £ 30,087.84 £ 36,211.03

STATEMENT OF BALANCES

Restricted Funding £ 98,931.00
Unrestricted Funding £ 30,087.84
Total £129,018.84
Other Assets
Kitchen Equipment £ 24,712.10
Gardening Planters/Tools £ 3,085.00
Trailer £ 2,620.00
Fridges/Freezers £ 2,400.00
Shelving £ 1,200.00
Liabilities
None

Assets are shown for information only and are not included in the statement of balances.

The charity has no other material or contingent liabilities or obligations

These accounts were approved by the trustees on 23rd May 2026.

And signed on their behalf

Chairperson

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

NOTES TO THE ACCOUNTS

1. Basis of Preparation

These accounts have been prepared on the receipts and payments in accordance with

There have been no changes to the basis of preparation.

2. Fund Accounting

3. Taxation

4. Transactions with trustees and related parties

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

GRANTS

RANTS

National Lottery Main
Grants
Foundation Scotland
Cash for Kids Holiday
Hunger
Falkirk Council
Community Choices
Robertson Trust
C Hendrie Charitable
Trust
WER
Unrestricted
Funds
Restricted
Funds
£ - £ 59,306.00
£ - £ 16,000.00
£ -
£ 4,700.00
£ -
£ 4,950.00
£ 10,000.00
£ - £ 2,000.00
£ - £ 1,975.00
£ -
£ 98,931.00

DONATIONS

General Public Collections
/Donations
Unrestricted
Funds
Restricted
Funds
£ 30,087.84 £ -
£ 30,087.84
£ -

FUNDRAISING

Funds were raised at various events, including Girls Day Out, bucket collections in Asda and the general public collections at Christmas Market as well as online donations.

COST OF TRADING

OST OF TRADING
Cost of Trading
Salaries
Printing
Internet/IT
Utilities
Waste Collections
Cleaning
Rent
Maintenance and Repair
Coffee Machine Hire
Insurance
Unrestricted
Funds
Restricted
Funds
2025
£ -
£ 49,991.28
£ 45,286.93
£ -
£
£ 599.72
£ -
£ 2,066.48£ 1,774.17
£ -
£ 6,276.86 £ 3,013.87
£ -
£ 2,271.42 £ 2,128.88
£ -
£ 220.00
£ 220.00
£ -
£ 15,117.60 £ 15,000.00
£ -
£ 1,238.68 £ -
£ -
£ -
£ -
£ -
£ 166.54
£ 767.23
£ -
£ 77,348.86
£ 68,023.00

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

CHARITABLE ACTIVITIES

Charitable Activities
Vehicle Purchase & Expenses
Volunteer Expenses
Kitchen Equipment & Sundries
Pantry Equipment & Sundries
Gardens
Community Events
Food
Training
First Aid
Postage & Stationery
Accounting
Marketing & Advertising
Pest Control
Hall Hire
Coffee Machine Consumables
Refunds
Maintenance & Repairs
Insurance
Unrestricted Funds
Restricted
Funds
2025
£ 911.92
£ -
£ 1,554.41
£ 1,203.12 £
£ 2,187.67
£ 2,140.43 £
£ 11,647.06
£ 150.73
£
£ 6,819.35
£ -
£ 1,155.90
£ 3,998.55
£ 2,599.53 £ 23,542.50 £ 16,775.94
£ 22,524.41
£ -
£ 19,955.21
£ -
£ -
£ 24.00
£ 95.05 £ -
£ -
£ 51.05 £ -
£ 56.39
£ 321.60
£ -
£ 566.00
£ -
£ -
£ 1,505.98
£ -
£ -
£ 96.00
£ 90.00 £ -
£ -
£ -
£ -
£ 492.20
£ -
£ 132.71
£ -
£ -
£ -
£ 1,948.14
£ -
£ -
£ 1,211.99
£ 30,087.84
£ 24,831.11
£ 68,838.89

PURPOSE OF FUNDS

National Lottery – Main Grants and Awards for All

Restricted funding specifically for the payment of salaries, utility bills, rent and Christmas Fayre.

Foundation Scotland

Restricted funding to purchase shrubs and planters for Stenhousemuir town centre as well as re-establish 5 flowerbeds within our community and stock these with shrubs. Also to provide craft clubs and activities for mental health and social isolation.

Restricted Funding to provide microgrants to members of the community participating in large sporting events etc for individual advancement.

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ANNUAL REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30[th] APRIL 2026

Cash for Kids

Restricted funding to provide food and outings for children during school holiday breaks.

Falkirk Council Community Choices

Restricted funding for stage and lighting for Christmas Markets.

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