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
cO￿rENTs
P*ge
Legal￿d #dmintsttative iDfornation
Tr￿sTe￿, report
34
Ind¢p¢nd¢llr&Yamll*r4 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$tt£s ¥f the CtsrDer Cu
bo*
CorD2T Cupboard is te8]si￿￿￿ with 0￿1¢￿0f Sctstosl chatity"REgL￿TrI0r.
1knl￿gthe firAncial ￿rts) 30th April 2024. tb¢ Tr￿￿e¢S fol]ow5.'
TheseTtusle68 members wcr¢ apr￿7￿& ￿ t¢rrns Df tb¢ tc1￿￿1 by ￿}v$ o£thtrCon¥iiNdonof CwnerCupboaTd
b ¢ctivc8 and Structure
The al￿6¥1]d Dbj2¢riv¥ Lif c.oll￿ CLTPtK%rd arv.
l. Pr¢fvEJttion plld re￿ef of food p(Tvty tll1bÈ AITthiLE arfK th¢ of ¢nizeDsbiW¢o]Dmunty devtylopmeffj and Ihe ￿l￿or those iTL need
byita50o of agKill-bga]th, dis3biliTh'. finan￿la7 k•TJ%bip Orotlw dis&dvaDt
2.Th¢pruvi$iDll of food ty thD5- id￿tifIed as bel￿0 in Ii*d of[￿ sety1tr5 of the P￿bank.
worki￿ othct I￿81 and orpaDi5atsow to ensw¢ th¢sv li arts other disAdv*lltwd people h2ve attÈss tD the
apprDPriite infom)Rth>n TO enah]e thBTll lo wlot¢ ways trj rnakE 1IryMvÈnThts lo life condirioJg anj aIlEviat¢ ihe kndslip they are wfft¥TrnE or
ptBveJrt ￿ futhrc haTdship.
1'ork￿8 wilh othÈT asencies ro tho* in food poitrtv 3Dd olhsr disadvanlig¢d py￿pIC, ￿ryTh thc ropriase ithrmation: b*
uAallc¢ supportto 2llowTbemtn hÈ proÈtstivÈ IQ illlP]Trl'W tb¢￿ bft ¢ODditioDy&ttd alicviotE thc hwthbTP Ihcy are SLfftTiDff or pre¥ellI0￿
hÈrdship.
inlaHk
To wonwte thE WOViStDn with thÈ obi¢Bt of tPaW)￿liV zEIiEVll￿ the cMdtilnNI )f lift for the peJ50Ds fDrwhom thÈ fati]iliES are PiJKWtlly
Rts
DislblllO¢8 sn Rtlaho
11 ig theIwoD8ibilty oftlt T￿le￿ ro prep￿# fujan￿lI1 StsIEN￿rS fow ea¢bthwial yEarwlJich give a true and of th¢ ChaTtty'5 r]wciRI
Ithvities clurinB t￿year 8Dd of fln￿￿￿j F￿￿1￿￿tt&tth0 ¢rwJ o*thty¢gT. ID preparing tboie fO)￿la1 thpTrll%tecswll..
•*lecisutthbiea¢¢ountngpoJi¢*s atd thell applv thtm Do￿]$t￿￿tty..
Jlldg¢rn￿ aid c5titnatr5 thai ¥re rea￿￿￿￿koOd 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 f*r •yg¢ts *fthe YeA￿j1*￿ foT th¥
AccTriintant5
Tb2 8¢cormtants, KJiJkwd & C4. propDs¢d fotappomlment.
Appmved VLJ bEha￿Of 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 5rat￿llts hithB pcJiod 30tbApril 2024.
Ch￿l￿S TnJstC¢5 aT¢ r¢spongJbl¢ for tbe prepxta1ion of tht ftyan¢i¥l ia acco￿&T￿* Witb the teln￿ of tbo Charili¢5 ￿ Ttu$t
Iscoithndl Att2005 8Ld fli¢ CharitiesA￿U￿￿tsIScOUUd) RwjlfiTro￿ £006. Th¢ Cbap.tyTn￿=0rIs)dertha1the 3udit r4uiyell￿t Df
Rtyul#iioD 1011) Df Ibe Rtgll]atoo2 doB5 LtstApplv. It 13 oiii r4spollsibilityty B]raJn2￿ a5 rwuir¥d llrfvsc¢tioo 44111 Icl of the
Act 2Ld t(h 5Tatswhclbcrp2nittu1zrTnJltcr% have corntto OUJ atrejjtioll
Bllsi5 of IDdepelldtRt txaroi4tr'$ $14tewtDt
Out ?% ¢3rrMxl Out in a￿0th-- with R4ulatiDn I l of the Cb•ritl# AGwUJEL$15coi￿lld} 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 I￿d￿rtaken do
provtde a]1 Ib¢ Cvi(tGnGC Ibat would bt [tyTJi￿a ill att Ewclil. cDD5eqUen￿> ￿ Jo nm expw oll audit opmion Ib¢ by tbfr
IDdtpC￿dtnt tx?J)Jiier'É slaiEiDeit
In the C4)UFse Df wtxarnirAtiOib ￿ O￿terha8 corne kn ryattr￿n..
I wh￿h Erves us reasoD8bl¢¢austts beJi£ve th11 ill siiytrmteTial ttspeBts the req￿It¢￿¢￿ts."
Jl to kttp awunli￿l¥¢ordS ill ￿-￿rdanCE￿1tb SÈthoD 44ILI {Al of the2005 Act and Re￿￿￿tIOn4 of tbe 2006AErouDts RegularioDS and
bl to pr¢ptre whi¢h a¢¢i>rd witEthe actt0llul4￿s and CDmplyThith tegulatsoll9 Dfthc2006 A¢tounts Regulations
bave noi b¢¢llty￿t, or
? b wjllch. in our rj
inioD ￿tt￿l￿n thould bei1T2Vffi WLorder en&ble a DftheaccollDt5 To b¢Teachcd.
Dait.. IltbM*rch2025
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 ObJe￿NeS
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
rèsour￿5 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 A￿ts
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 Fin￿claI Reporting
Standard for Smaller Entities (effe¢tive April 2008) and the StatenJent of Recon)m¢tsded
PTactice.' A¢counting and R¢portin8 by Ch￿Illeg 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 b￿1% as a liability is incurred. VAT notrecoverable
by the charity, and as such is 1￿Cluded 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 a￿1 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¢01￿ting
General funds are unrestricted funds which are a￿71]￿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
Uor￿trIEttd
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