Registered CharityNumlv: SC051685 CORNER CUPBOARD FKNANCIAL STATEMENTS FOR THE YEAR Ef4DED 30 APRIL 2024 ,K Jatiib & (D.
CORNER CUPBOARD tNFORMATiof4 FOR THE YEAR ENDED 30 APRIL 2024 cOrENTs Pge Legald #dmintsttative iDfornation TrsTe, report 34 Ind¢p¢nd¢llr&Yamllr4 Teport Statement tsffi]thn¢ialaclivtbe$ Balance shttt 8-10
CORNER CITBOARD LYFOILMATION FOR TIIE YL4R KNDED 3DAPRIL2O24 Cbarityoujubtr SC049429 Charity & Arfdress L'onjer Cupiwd 57 LondooRoad KAI 7AH TTU5tee l*d¢peJdtnt Examlier KAJavid&Co 115 Bath Stttet Glasgow 22SZ Banktr5= BusiDW TcviotlJTrus¢41 Soulh QJd£ CLtic¢lll PO Box in35 dtnburgh F.HI I IYH
CORNIR CUPBOAIID REPORT OF THE TIIiISTEE6 VOR THE ITAAENDED 3n APRIL2024 Trn$tt£s ¥f the CtsrDer Cu bo CorD2T Cupboard is te8]si with 01¢0f Sctstosl chatity"REgLTrI0r. 1knlgthe firAncial rts) 30th April 2024. tb¢ Tre¢S fol]ow5.' TheseTtusle68 members wcr¢ apr7& t¢rrns Df tb¢ tc11 by }v$ o£thtrCon¥iiNdonof CwnerCupboaTd b ¢ctivc8 and Structure The al6¥1]d Dbj2¢riv¥ Lif c.oll CLTPtK%rd arv. l. Pr¢fvEJttion plld reef of food p(Tvty tll1bÈ AITthiLE arfK th¢ of ¢nizeDsbiW¢o]Dmunty devtylopmeffj and Ihe lor those iTL need byita50o of agKill-bga]th, dis3biliTh'. finanla7 k•TJ%bip Orotlw dis&dvaDt 2.Th¢pruvi$iDll of food ty thD5- idtifIed as bel0 in Iid of[ sety1tr5 of the Pbank. worki othct I81 and orpaDi5atsow to ensw¢ th¢sv li arts other disAdvlltwd people h2ve attÈss tD the apprDPriite infom)Rth>n TO enah]e thBTll lo wlot¢ ways trj rnakE 1IryMvÈnThts lo life condirioJg anj aIlEviat¢ ihe kndslip they are wfft¥TrnE or ptBveJrt futhrc haTdship. 1'ork8 wilh othÈT asencies ro tho in food poitrtv 3Dd olhsr disadvanlig¢d pypIC, ryTh thc ropriase ithrmation: b uAallc¢ supportto 2llowTbemtn hÈ proÈtstivÈ IQ illlP]Trl'W tb¢ bft ¢ODditioDy&ttd alicviotE thc hwthbTP Ihcy are SLfftTiDff or pre¥ellI0 hÈrdship. inlaHk To wonwte thE WOViStDn with thÈ obi¢Bt of tPaW)liV zEIiEVll the cMdtilnNI )f lift for the peJ50Ds fDrwhom thÈ fati]iliES are PiJKWtlly Rts DislblllO¢8 sn Rtlaho 11 ig theIwoD8ibilty oftlt Tle ro prep# fujanlI1 StsIENrS fow ea¢bthwial yEarwlJich give a true and of th¢ ChaTtty'5 r]wciRI Ithvities clurinB tyear 8Dd of flnj F1tt&tth0 ¢rwJ othty¢gT. ID preparing tboie fO)la1 thpTrll%tecswll.. •lecisutthbiea¢¢ountngpoJi¢s atd thell applv thtm Do]$ttty.. Jlldg¢rn aid c5titnatr5 thai ¥re reakoOd piuthDE
CORIYER CUPBOAIID RIPORT OF THE TRUSTEES bORIIiE ITAR ENDID 30 APRH. 2024 stee$ Rei on4ihilitSes itt Relatxoll to the FiDantial St2ttkDt illucd oKpbes tk rtsAy1ilthDL Thpy rnoDMhle fr •yg¢ts fthe YeAj1 foT th¥ AccTriintant5 Tb2 8¢cormtants, KJiJkwd & C4. propDs¢d fotappomlment. Appmved VLJ bEhaOf tbc Tn¢$. IRUSTEE TRUSTEE 3r¢: J Itb P¥larch &025
CORNER CUPBOARI) INDEPENDENT EXAMINER'S REPORT of+1 TIIL UIYAUI)ITED VTYANCIAL STATEMEhTS OF CORNITR CI'.PBOARD WBKepDrton the fitttyGiat 5ratllts hithB pcJiod 30tbApril 2024. ChlS TnJstC¢5 aT¢ r¢spongJbl¢ for tbe prepxta1ion of tht ftyan¢i¥l ia acco&T Witb the teln of tbo Charili¢5 Ttu$t Iscoithndl Att2005 8Ld fli¢ CharitiesAUtsIScOUUd) RwjlfiTro £006. Th¢ Cbap.tyTn=0rIs)dertha1the 3udit r4uiyellt Df Rtyul#iioD 1011) Df Ibe Rtgll]atoo2 doB5 LtstApplv. It 13 oiii r4spollsibilityty B]raJn2 a5 rwuir¥d llrfvsc¢tioo 44111 Icl of the Act 2Ld t(h 5Tatswhclbcrp2nittu1zrTnJltcr% have corntto OUJ atrejjtioll Bllsi5 of IDdepelldtRt txaroi4tr'$ $14tewtDt Out ?% ¢3rrMxl Out in a0th-- with R4ulatiDn I l of the Cb•ritl# AGwUJEL$15coilld} RegulatiDDg IDDfi Att iTJrludp5 & rry?¢' of the accniinhTr.E ttttsTds l.PE by"the=hriN Blld a compun8on of acco FEe3¢lllcd.Nith thos¢ rxori15. 11 alln Tn=liidcs ax)4ideiat&wJ Df Elll uwu41 itttll ordisclostrtti iThthe acctsiints. ?Jd $etk"$ eXpla[tion Irom tbe trustEes ctsncÈtnin8 ajky llwuers. Thc procedures Idrtaken do provtde a]1 Ib¢ Cvi(tGnGC Ibat would bt [tyTJia ill att Ewclil. cDD5eqUen> Jo nm expw oll audit opmion Ib¢ by tbfr IDdtpCdtnt tx?J)Jiier'É slaiEiDeit In the C4)UFse Df wtxarnirAtiOib Oterha8 corne kn ryattrn.. I whh Erves us reasoD8bl¢¢austts beJi£ve th11 ill siiytrmteTial ttspeBts the reqIt¢¢ts." Jl to kttp awunlil¥¢ordS ill -rdanCE1tb SÈthoD 44ILI {Al of the2005 Act and RetIOn4 of tbe 2006AErouDts RegularioDS and bl to pr¢ptre whi¢h a¢¢i>rd witEthe actt0llul4s and CDmplyThith tegulatsoll9 Dfthc2006 A¢tounts Regulations bave noi b¢¢lltyt, or ? b wjllch. in our rj inioD ttln thould bei1T2Vffi WLorder en&ble a DftheaccollDt5 To b¢Teachcd. Dait.. IltbMrch2025 javid E15 Bath Street G2 2SZ
CORNER CUPBOARD STATEMENT OF FDIANCIAL ACTIvrriBS (INCORPORATINC INCOLIIE AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2024 Unrèstricted funds Restricted funds 2024 Totsl 2023 Total Notes Incoming Resource Donations. legacies and sllllilarIncomin8 r¢sowccs 5.154 5.154 14.965 Fund Raising - aGtivitta$ In firrth¢rance otthè ¢harJty'8 ObJeNeS Fees & Collections Grants 4,000 4.ODO Other IncJ)rne Total incomlng res¢iur¢es 9.154 9,154 14,965 Resources Expended Charitable expenditurè -SUPPOrt Costs Management & administration 7,378 7378 8.917 Totsl resources ¢xpandod 7,378 7,378 8,917 in¢omlng I loutgoinyl rèsour5 before trjnsfgrs 1,T16 1,716 6,048 Transfer beiwpen funds Net mov&ment in 1 Ngt Incomo I (Expendltyrel forthpyeNr 1,T16 1,776 6.048 PriorYearAdjuslments IDèpre(x*ionl 6,048 Totsi fvnds brough forward Total funds carried forward 7.824 7.824 6,048
CORNER CUPBOARD BALAJYCE SHEET AS AT 30 APRIL 2024 2024 2023 Nots$ Fixed Assets ProF¢ty Current Ats Cash at bank and in hand io 6,048 7.823 Creditors-. amounts Pdlling due wthln on¢ year Loan 6.048 Net current assets 6.1148 Net assets ILiabilitiesl 6,048 Funds RestriLted income funds Unrestricted income funds 12 7.824 6,048 Total funds (Dèfieit) 7.824 6.048
CORNER CUPBOARD NOTES TO THE FINANCIAL STATEMENfS FOR THE YEAR EM)ED 30 APRIL 2024 IACCOUNTING POLICIES The r]nancial statrrnents have been prepwed underthe hRstorica] tost convention and in accordance the Charities Accounts (Scotlandl Regulations 2006. the FinclaI Reporting Standard for Smaller Entities (effe¢tive April 2008) and the StatenJent of Recon)m¢tsded PTactice.' A¢counting and R¢portin8 by ChIlleg issued in March 2005. Ineome Income is ¢redited to the financial st&tcmEnts in the year in whÉch it receivable and is shown gross of b. R¢sources Expended Expenditure is recognized on an Accrual b1% as a liability is incurred. VAT notrecoverable by the charity, and as such is 1Cluded in the relevant ¢OSts itLthe Stdtement of Finunciai Activitie5. .Charitthle expenditur¢ comprises those costs incurred bythe chatityin the delivery of its activities and scrrices for its beneficiaries. It includes both ¢05ts that can be allocatcd directly to such activttie5 a1 thos¢ ¢osts of an indirect nature TLeGessary to support them. .Govtrnance costs include those costs &ssociated with meetingthe constitcrti0iLal and staththry T¢quirem¢nts of the chaTtIy. ¢. Fixed Assets Ther¢ ar¢ fjxcd assets owned by the charity. d. Lea$ed Assets R¢nts15 payable under opernting Icages are charged Dn a straight line basis overthe lease t¢rni. There are no assets held under finance leases. e. Fund at¢01ting General funds are unrestricted funds which are a71]ble for use atthe discretion of the Management Committee IA furtherance of the general obj¢rtives ofihe charity atsd which hav¢ not been designated for other puryyJ5eS.
CORNER CUPBOARD NOTES TO THE FINANCIAL STATEMENTS FOR THE ITAR ENDED 30 APRIL 2024 2024 2023 2. COLLBCTIONS UortrIEttd Restricted Totsl Totsi uttd$ funds Fuud5 ds 5,154 5,154 14,965 Fees & CDllEctions Grmts 4,000 4.000 Othtrtncoll 14965 Pwchases Staff $arleS Advertising A¢cDUntancy Fees PD)fessiDDalF¢es Bankchasges BaDkknt¢t¢sI Gettc Sy¢Dses 7,197 7,197 8.917 7,378 7J78 8917
CORNER CUPBOARD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 4. FLXED ASSETS COST PropÈrty As at lstk(ay2023 Ad¢btions As 8t30thApril 2024 Depreciatio A& gt 30th Apri] 2024 NetBook Value A5 tt 30th ApTd 2024 A5at1siMty20