2025-07-31-accounts

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Ireens Food For Thought
Charity Reg No: SC051116
Report and
Financial Statements
Year end 31 July 2025
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GARDINER & CO LTD

151 Main Street, Forth, Lanarkshire, ML11 8AE www.gardinerandcoltd.co.uk Telephone/Fax: [phone] Email: [e-mail]

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GARDINER & CO LTD

Ireens Food For Thought SC051116

Report and Financial Statements Year end 31 July 2025

Contents:
Trustees’ Annual Report	3 - 4
Independent Examiner’s Report	5
Statement of Receipts and Payments	6
Balance Sheet	7
Notes to the Accounts	8

Accounts prepared by:

Gardiner and Co Ltd Accountants 151 Main Street Forth ML11 8AE 01555 811496 [e-mail]

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GARDINER & CO LTD

Ireens Food For Thought SC051116 Trustees’ Annual Report Year Ended 31 July 2025

Ireens Food For Thought presents their annual report and financial statements for the year ended 31 July 2025 together with the Independent Examiner’s Report.

Reference and Administration Details: -

The charity is registered as Ireens Food For Thought. It was formed on 12 July 2021 and registered with the Office of the Scottish Charity regulator (OSCR) number SC051116 on 12 July 2021. HMRC Reference ST06267.

The contact address for the charity is 1 Dyfrig Street, Shotts, North Lanarkshire, ML7 4DJ

The following served as charity trustees during the year and up to the date of this report:

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Structure Governance and Management: -

The charity is unincorporated and is governed by a Constitution which was adopted on 12 July 2021. The charity trustees are appointed by or reappointed by the members annually at the Annual General Meeting which is held in August each year. In the event of a mid term resignation, new trustees can be co-opted by the existing trustees and ratified at the next Annual General Meeting.

Objectives and Activities: -

The prevention or relief of poverty overseas for children and young people.

Achievements and Performance: -

This period started by building a kitchen at Henry Kapata Primary School where meals are prepared and served to the children.

Bought cooking pots, plates and other kitchen utensils that are used for food preparations.

Bought locally or tradition cooking stoves.

Bought two big drums made as taps for children to wash their hands before eating their meals and some soap. The drums are made to supplement lack of running water. Cooking staff were trained on health and safety and also fire safety. They were also trained in safeguarding children and given access to safeguarding policies online. Staff were also trained in food hygiene and handling.

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GARDINER & CO LTD

The feeding program was launched on 23/09/2024 feeding 962 children from the age of 4 to 14 years. This covers children from pre-school to grade 7. Meals are served to the children once a day during school days and holidays from Monday to Friday. 62,530 meals were served to children from 23/09/2024 to 31/12/2024.

In January 2025 more children enrolled in school from 962 to 1,300 because of the feeding program, hence serving 182,000 meals from January to end of July. We have served 244,530 meals from launch to end of July 2025.

With the coming of the feeding programme the school has seen big improvement in attendance rate from 70% to 99%.

Since the launch of the programme absenteeism is almost none existence. Passing rate for grade 7 Examination council of Zambia improved from 72% in the year 2023 to 86% in the year 2024 with the variance of 14% increase.

The school is projected to do better in 2025 grade 7 National Examination results as they seat for them in November.

Children now look health and energetic as they are able to play in the school grounds after school.

We have managed to tackle severe lack of food and nutrition at Henry Kapata Primary School by our food programme. Children have gained weight and have more energy and therefore performing better at school.

The under 5 years have gained in weight upon being weighed by the health visitors. Bought fertilizer and maize seeds for the school, the village people helped to cultivate the land, planted maize that was harvested and grinded as mealie meal to prepare nshima for the children.

We supplied 80 school uniforms for both girls and boys, 30 Pairs of Shoes, 80 sweaters, and 30 Blankets to double orphaned children bought with the grant given to us by Eleanor Rathbone Charitable Trust.

With more funding we intend to start serving two meals per day and possibly every day.

Financial Review: -

The trustees raised a total donation of £29,545 in the year.

Payments in the year totalled £26,944 towards general running costs.

Reserves (funds which are freely available to meet the running costs of the group) are stable. This will ensure the continuation of the charity while further funding is being secured. The trustees have met this target at 31 July 2025.

31/08/2025

Approved by the Trustees on (date) and sign on their behalf by:

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GARDINER & COLTD

Ireens Food For Thought $C051116

Independent Examiner’s Report to the Trustees of Ireens Food For Thought Year Ended 31 July 2025

I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 6 and 8.

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 and the Charities Accounts (Scotland) regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 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 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 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:

2. a. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.

4. Have not been met, or

5. To which, in my opinion, attention should be drawn in order to enable a proper under 1 t

Signed:

Date: 31/08/2025

Pe Gardiner & Co Ltd Accountants 151 Main Street Forth ML11 8AE

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GARDINER & CO LTD

Ireens Food For Thought SC051116

Statement of Receipts and Payments year end 31 July 2025

Receipts Donations Grants 3 Fundraising Activities Trading Other Charitable Activities Other income 3a Total Receipts Payments Payments relating directly to charitable activities 4 Gross Trading Payments 5 Total Payments Surplus/(Deficit) for the Year	Restricted Funds Unrestricted Funds Total 2025 Total 2024
	0 29545 29545 2101 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
	0 29545 29545 2101
	0 20675 20675 1510 0 6269 6269 30
	0 26944 26944 1540
	0 2601 2601 561

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GARDINER & CO LTD

Ireens Food For Thought SC051116

Statement of Balances as at 31 July 2025

Bank balance at 01/08/2024 Surplus/(Deficit) for the year Cash float Bank balance at 31/07/2025	Restricted Funds Unrestricted Funds Total 2025 Total 2024
	0 561 561 0 0 2601 2601 561 0 (1271) (1271) 0
	0 1891 1891 561

The Group has no other material liabilities, contingent liabilities or obligations. The Note on pages 7 and 8 form an integral part of these Accounts.

These accounts were approved and signed on behalf by:

31/08/2025 Approved by the Trustees on

(date) and sign on their behalf by:

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GARDINER & CO LTD

Ireens Food For Thought SC051116

Notes to the Accounts year 31 July 2025

• 1 Funds

Unrestricted funds are funds that the charity may freely use in the furtherance of its objects. Restricted funds have to be used for the purpose for which they were given.

• 2 Trustee Remuneration and Expenses

No trustees received any remuneration or reimbursement in the period.

3 Receipts Donations 3a Other income: 4 Payments relating directly to charitable activities: Building works Direct supplies foods etc Fuel 5 Gross Trading Payments: Consultant IT equipment / internet Bank charges Accountancy		2025 2024 29545 2101
		29545 2101
		0 0
		8490 0 12175 1510 10 0
		20675 1510
		4800 0 789 0 400 30 280 0
		6269 30

6 These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

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