## **Coffee Shots**
**Scottish Charity No – SC052828**
**Annual Report and Financial Statements For the year ended 30 September 2024**
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## **Trustees’ Annual Report**
## **For the year ended 30 September 2044**
The trustees have pleasure in presenting their report together with the financial statements for the year ended 30 September 2024.
## **Reference and Administrative Information**
## **Charity name**
Coffee Shots
## **Charity no**
SC052828
## **Address**
3A Cuparstone Court, Aberdeen, AB10 6FB
## **Current Trustees**
Chair & Treasurer Secretary Kenya Coffee Community Representative Resigned 15 December 2024 Appointed 15 December 2024
2
## **Structure, Governance and Management**
## **Constitution**
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 23 September 2023.
## **Appointment of trustees**
Trustees will be appointment as deemed appropriate by the current Board of Trustees, giving due consideration to their passion for the Charitable Objectives and ability to help achieve those objectives.
Trustees are elected at the annual general meeting, which is held in December, and within 3 months of the Financial Year End. There must be a minimum of three and a maximum of nine trustees.
## **Objectives and Activities**
## **Charitable purposes**
The promotion of equality and diversity through creating training and employment opportunities for disadvantaged persons and the advancement of education and the prevention of poverty to the people in Coffee Producing Communities.
## **Activities**
The training and employment opportunities for disadvantaged persons are initially focused on the Aberdeen and shire area and disadvantaged persons may include but are not limited to:
- (i) Those with Learning disabilities
- (ii) Those with Physical disabilities
- (iii) Those who find training and employment opportunities limited by reasons such as old age.
These training and employment opportunities will focus on:
- (i) Coffee Roasting
- (ii) Barista
- (iii) General Coffee Shop and Coffee Roasting roles
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The advancement of education and the prevention of poverty to the people in Coffee Producing Communities will include Providing ongoing training and Support to Small Hold Coffee Farmers so they can realise a higher net income from their crop. With a % of the increased income being invested back into the community: Building and maintaining community infrastructure such as clean water, energy, education, and sports facilities.
## **Achievements and Performance**
A slower start to activities than planned, mainly due to unforeseen time constraints of the Members. However, after a slow first 9 months, the Kenyan Coffee Programme commenced, with 3 small hold Family Farms enrolling in the Programme, the associated income will start to be realised from the Oct – Dec 2025 Coffee Harvest. It has been harder to enrol Farmers into the programme due to Coffee Prices increasing more than 100% during the charities’ first period of operation as positive market forces have increased their Net Income without any increase in the quality or yield from their acreage. We expect it will be easier to attract new farmers to the programme once we have real data and case studies from the first cohort of farmers.
The Aberdeen focused activities have not yet commenced, linked to the time constraints and ability to secure a premises with favourable initial rent-free period. The possibility to receive a donated Coffee Roaster also fell through.
Positive discussions have been held with members of the local coffee community in Aberdeen who are keen to directly purchase the coffee being produced by the farmers in the programme. Traceability and sustainability are two attractive attributes for Café’s and Roastery’s looking to differentiate their offering. Some also expressed an interest in volunteering their skills in the training and employment program for Aberdeen.
## **Financial review**
The only source of funding this period has been donations from friends and family of the Trustees. Donations totalled £2,495, of which £450 was spent on the Kenyan Coffee Programme and a further £59 in Bank Charges. The year ended with a cash surplus of £1,986.
## **Reserves policy**
As this is the first period of operation the charity does not have any fixed overheads. We do have a Budget and Forecast for the Charity once fully operational and the reserves policy is to have 6 months cash in Reserve at anytime to cover Fixed Costs. The trustees’ definition of Fixed costs in this context is any cost that must be paid irrespective of Charitable Activities. Examples of this would be premises Rent, Insurance, Accounting Software
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## **Plans for future period**
The charity is gaining traction with Farmers enrolling in the programme and in 2025 we have been able to deliver the first infrastructure programme, a water pump in one of the communities.
The Farmer Programme also appears to be on track to yield higher production quantities, and we are eagerly awaiting the results from the 2025 Harvest to find out if any of the coffee will achieve speciality grade, attracting a significantly higher price.
Progress is being made in securing appropriate premises and equipment to commence the Aberdeen focused training and employment program, and it will be focused on Coffee Roasting initially to try and simplify and accelerate getting started.
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## **Independent Examiner’s Report to the Trustees of Coffee Shots SC052828**
I report on the accounts of the charity for the year ended 30 September 2024 which are set out on pages 7 to 11.
## **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 (as amended). 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:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- 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 understanding of the accounts to be reached.
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Name:
Signed
Releva ute of Chartered Accountants Scotland,
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Member of institute of Chartered Accountants Scotland, Member Number: M26981 Address:
Date: 21 Jun 2025
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|**A1 Receipts**|**COFFEE SHOTS**|**COFFEE SHOTS**|**COFFEE SHOTS**|**COFFEE SHOTS**|**COFFEE SHOTS**|**COFFEE SHOTS**|**SC052828**
**Total funds last**
**period**
**to nearest £**|
|---|---|---|---|---|---|---|---|
||**Receipts andpayments accounts**|||||||
||**For the period**
**from**|**to**
**20 September 2023**|||**30 September 2024**|||
||**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**||**Permanent**
**endowment**
**funds**
**to nearest £**|**Total funds**
**current period**
**to nearest £**||
|Donations|**2,495**|||||**2,495**||
|Legacies||||||**-**||
|Grants||||||**-**||
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts||||||**-**||
|Income from investments other than
land and buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable
activities||||||**-**||
|||||||**-**||
|**_A1 Sub total_**|
**2,495**|**-**|**-**||**-**|**2,495**|**-**|
|||||||||
|**A2 Receipts from asset &**
**investment sales**||||||||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_A2 Sub total_**|
**-**|**-**|**-**||**-**|**-**|**-**|
|**_Total receipts_**|**2,495**|**-**|**-**||**-**|**2,495**|**-**|
|||||||||
|**A3 Payments**||||||||
|Expenses for fundraising activities||||||**-**||
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relating directly to
charitable activities|**450**|||||**450**||
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|Other|**59**|||||**59**||
|||||||**-**||
|**_A3 Sub total_**|**509**|**-**|**-**||**-**|**509**|**-**|
|||||||||
|**A4 Payments relating to asset and**
**investment movements**||||||||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_A4 Sub total_**|**-**|**-**|**-**||**-**|**-**|**-**|
|||||||||
|**_Total payments_**|**509**|**-**|**-**||**-**|**509**|**-**|
|||||||||
|**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**1,986**|**-**|**-**||**-**|**1,986**|**-**|
||||**-**|||||
|||||||**-**||
|||||||||
||**1,986**|**-**|**-**||**-**|**1,986**|**-**|
|||||||||
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**COFFEE SHOTS**
**SC052828**
## **Section B Statement of balances as at 30 September 2024**
**----- Start of picture text -----**
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year - -
Surplus / (deficit) shown on receipts
and payments account 1,986 1,986
-
-
Cash and bank balances at end of
1,986 - - - 1,986 -
year
(Agree balances with receipts and payments
account(s)) - - - - - -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent
liabilities
Total - -
Signed by one or two Date of
trustees on behalf of Signature* Print Name
all the trustees approval
15 June 2025
**----- End of picture text -----**
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**COFFEE SHOTS**
**SC052828**
## **Section C Notes to the Accounts**
|**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**|**Funds utilised in this preriod have been used to commence The Kenyan Farmer Training**
**Propgramme, with 3 small hold family farms enrolled in the programme.**|**Funds utilised in this preriod have been used to commence The Kenyan Farmer Training**
**Propgramme, with 3 small hold family farms enrolled in the programme.**|**Funds utilised in this preriod have been used to commence The Kenyan Farmer Training**
**Propgramme, with 3 small hold family farms enrolled in the programme.**|**Funds utilised in this preriod have been used to commence The Kenyan Farmer Training**
**Propgramme, with 3 small hold family farms enrolled in the programme.**|**Funds utilised in this preriod have been used to commence The Kenyan Farmer Training**
**Propgramme, with 3 small hold family farms enrolled in the programme.**|
|---|---|---|---|---|---|
||**Type of activity or project supported**||**Individual /**
**institution**|||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||**Total**|**-**|
|**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with**
**trustees and connected**
**persons**
**C4b Trustee expenses -**
**details**
**C3b Trustee remuneration -**
**details**|||||**£**
**£**
**Balance**
**outstanding at**
**period end(£)**
**X**
**X**|
||If no remuneration was paid during the period to any charity trustee or person connected
to a trustee cross this box (otherwise complete section 3b)||||**X**|
||**Authority under which paid**|||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
||If no expenses were paid to any charity trustee during the period then cr
(otherwise complete section 4b)|||oss this box|**X**|
|||||**Number of**
**trustees**||
|||||||
|||||||
|||||||
|||||||
|||||||
||**Nature of relationship**|**Nature of transaction**||**Transaction**
**amount (£)**||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
9
**COFFEE SHOTS**
**SC052828**
## **Additional analysis (1)**
**Analysis of receipts and payments**
|**1 Donations**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**|
|---|---|---|---|---|---|---|---|
|Private Individual Donations|**1,495**||||**1,495**|||
|Private CompanyDonations|**1,000**||||**1,000**|||
||||||**-**|||
||||||**-**|||
|**Total**|**2,495**|**-**|**-**|**-**|**2,495**|**-**||
||**-**|**-**|**-**|**-**|**-**|**-**||
|**2 Grants**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
|**Total**|**-**|**-**|||**-**|**-**||
||**-**|**-**|||**-**|**-**||
|**3 Gross receipts from other charitable activiti**|**Unrestricted**
**funds**
**to nearest £**
**es**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
|**Total**|**-**|**-**|**-**|**-**|**-**|**-**||
||-|-|-|-|-|||
**4 Payments relating directly to charitable activities**
||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**|
|---|---|---|---|---|---|---|---|
|TrainingEquipment|**324**||||**324**|||
|Natural Pesticide|**98**||||**98**|||
|Travel to Programme Farms|**24**||||**24**|||
|Susistence duringProgramme training|**4**||||**4**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
||||||**-**|||
|**Total**|**450**|**-**|**-**|**-**|**450**|**-**||
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**SC052828**
## **Additional analysis (2)**
## **5 Breakdown of unrestricted funds**
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General Fund Total Total
unrestricted unrestricted
funds funds last
period
Receipts
Donations 2,495 2,495
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 2,495 2,495 -
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - -
Total receipts 2,495 2,495 -
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 450 450
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other 59 59
-
Sub total 509 509 -
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - -
-
Total payments 509 509 -
-
Net receipts / (payments) 1,986 1,986 -
Transfers to / (from) funds -
Surplus / (deficit) for year 1,986 1,986 -
-
Nature and purpose of funds
General Fund utilised in this preriod have been used to commence The Kenyan Farmer Training
Propgramme, with 3 small hold family farms enrolled in the programme.
**----- End of picture text -----**
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