IRIS Accounts Production v23.3.0.418 Other Company accounts True false Pounds 1.4.21 31.3.22 31.3.22 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1976032021-03-31SC1976032022-03-31SC1976032021-04-012022-03-31SC1976032020-03-31SC1976032020-04-012021-03-31SC1976032021-03-31SC197603ns11:Originalns0:CharitableCompanyLimitedByGuarantee2021-04-012022-03-31SC197603ns11:Original2021-04-012022-03-31SC197603ns15:PoundSterlingns11:Original2021-04-012022-03-31SC197603ns11:Original2021-03-31SC197603ns11:Original2022-03-31SC197603ns11:Originalns11:FRS1022021-04-012022-03-31SC197603ns11:IndependentExaminationCharityns11:Original2021-04-012022-03-31SC197603ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2021-04-012022-03-31SC197603ns11:Originalns11:FullAccounts2021-04-012022-03-31SC197603ns11:Originalns11:CharitiesSORP2021-04-012022-03-31SC197603ns11:Originalns0:Trustee22021-04-012022-03-31SC197603ns11:Originalns0:Trustee12021-04-012022-03-31SC197603ns11:Originalns0:Trustee32021-04-012022-03-31SC197603ns11:Originalns0:Trustee42021-04-012022-03-31SC197603ns11:Originalns0:Trustee52021-04-012022-03-31SC197603ns11:Originalns11:RegisteredOffice2021-04-012022-03-31SC197603ns11:Originalns0:TotalUnrestrictedFunds2021-04-012022-03-31SC197603ns11:Originalns0:TotalRestrictedIncomeFunds2021-04-012022-03-31SC197603ns11:Original2020-04-012021-03-31SC197603ns11:Originalns0:TotalUnrestrictedFunds2021-03-31SC197603ns11:Originalns0:TotalRestrictedIncomeFunds2021-03-31SC197603ns11:Original2020-03-31SC197603ns11:Originalns0:TotalUnrestrictedFunds2022-03-31SC197603ns11:Originalns0:TotalRestrictedIncomeFunds2022-03-31SC197603ns11:Original2021-03-31SC197603ns11:Originalns0:TotalUnrestrictedFundsns10:WithinOneYear2022-03-31SC197603ns11:Originalns0:TotalRestrictedIncomeFundsns10:WithinOneYear2022-03-31SC197603ns11:Originalns10:WithinOneYear2022-03-31SC197603ns11:Originalns10:WithinOneYear2021-03-31SC197603ns11:Originalns10:MotorVehicles2021-04-012022-03-31SC197603ns11:Original22021-04-012022-03-31SC197603ns11:Original12021-04-012022-03-31SC197603ns11:Original12020-04-012021-03-31SC19760313ns11:Original2021-04-012022-03-31SC19760313ns11:Original2020-04-012021-03-31SC197603ns11:Originalns10:OwnedAssets2021-04-012022-03-31SC197603ns11:Originalns10:OwnedAssets2020-04-012021-03-31SC197603ns11:Originalns0:TotalUnrestrictedFunds2020-04-012021-03-31SC197603ns11:Originalns0:TotalRestrictedIncomeFunds2020-04-012021-03-31SC197603ns11:Originalns10:MotorVehicles2021-03-31SC197603ns11:Originalns10:MotorVehicles2022-03-31SC197603ns11:Originalns10:MotorVehicles2021-03-31SC197603ns11:Originalns10:Subsidiary12021-04-012022-03-31SC197603ns11:Originalns10:Subsidiary112021-04-012022-03-31SC197603ns11:Originalns10:Subsidiary12022-03-31SC197603ns11:Originalns10:Subsidiary12021-03-31
REGISTERED COMPANY NUMBER: SC197603 (Scotland)
REGISTERED CHARITY NUMBER: SCO29208














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Lanarkshire Community Food and Health
Partnership

Lanarkshire Community Food and Health
Partnership






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Reference and Administrative Details 1

Chairman's Report 2

Report of the Trustees 3 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Cash Flow Statement 9

Notes to the Cash Flow Statement 10

Notes to the Financial Statements 11 to 22

Lanarkshire Community Food and Health
Partnership

Reference and Administrative Details
for the Year Ended 31 March 2022



TRUSTEES J M Cameron
J Bowcott
T Murphy
W Martin (resigned 20.6.21)
P White


COMPANY SECRETARY J Bowcott


REGISTERED OFFICE Unit 7, Strathclyde Business Centre
391 Langmuir Road
Bargeddie, Bailiston
Glasgow
G69 7YU


REGISTERED COMPANY
NUMBER
SC197603 (Scotland)


REGISTERED CHARITY
NUMBER
SCO29208


INDEPENDENT EXAMINER Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Lanarkshire Community Food and Health
Partnership

Chairman's Report
for the Year Ended 31 March 2022

Chairman's Statement

The year 2021/22 was yet another rollercoaster of a year for the project. The post-Covid19 landscape was challenging to say the least for everyone, ourselves included

We started the year with a healthier surplus of funds from the previous financial year carried forward from non-date specific covid recovery funds. However, there was a background of less core funding then previous years that supported our invaluable community service continue

In the Covid recovery phase LCFHP again provided a valuable service to local communities by invaluable emergency food services to strategic partnerships in North Lanarkshire and continue to do so through this particular year-end too

Demand for our nutrition and store services remain high too with trading remaining consistent, and over 600 nutrition workshops completed with a range of nearly 10,000 participants.

I would like to place on record grateful thanks from the Board of Directors to all the volunteers and staff who work tirelessly without a great deal of resources to help communities across Lanarkshire to improve their health through better diet.

I would also like to thank all of our partners in NLC, NHS Lanarkshire and other statutory bodies both local and national for their continued support and look forward to the next few years in what will be a very challenging economic outlook for both our customers and for the project generally.


John Cameron
Chair

Lanarkshire Community Food and Health
Partnership (Registered number: SC197603)

Report of the Trustees
for the Year Ended 31 March 2022


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Significant activities
2021/22 was a year of recovery in many ways from the lockdown period of the previous year

Store sales recovered as projects, schools, and other community settings gradually returned to in-person delivery, whilst our own Covid-recovery programmes kept sales high

Community Solutions funded nutrition programmes again remained in high demand and LCFHP were seen key strategic partner.

South Lanarkshire Council Restorative Justice project in Auchentibber was again well received, our nutritionist runs daily Come Dine with Us sessions where attendees learn to cook healthy meals and have an option of completing a REHIS Food Hygiene course.

Various other projects are attracted based on our existing projects. We commenced working with Scottish Government on their community based Oral Health project, we again worked with STV Children's Appeal, and Eat Well Age Well among many others.

Looking forward to 2022/23 the project is looking to continue making a difference in the lives of those in our communities. There will have to be important funding talks with authorities though to ensure the sustainability of LCFHP.

Volunteers
The project would not survive without the commitment, dedication and effort of our exceptional volunteers and as always we would like to place on record our admiration and thanks for their wonderful service to the project and their communities.

FINANCIAL REVIEW
Financial position
Total income for the year amounted to £496,434 (2021 - £635,649). Total expenditure amounted to £600,360 (2022 - £541,539) which has resulted in a deficit for the year of £103,926 (2021 - surplus £94,110). The company operates a trading division which generated income of £196,713 (2021 - £198,618). The decrease in turnover in the year was primarily due to the effects of Covid-19 in 2021 with funding received in 2021 unspent, being carried forward and spent in 2022. The restricted funds show an aggregate surplus of £121,507 (2021 - surplus £218,181) which have been carried forward.

Principal funding sources
Principal funding sources are North Lanarkshire Council, NHS/North Lanarkshire Partnership, South Lanarkshire Council, VANL and The Scottish Government.

Investment policy and objectives
Restricted funds are held by the company in a bank account which is in a form which is both risk free and liquid. The company will seek to obtain the best interest rate it can in respect of these funds where possible. Unrestricted funds are also held in a bank account which is also risk free and liquid.

Lanarkshire Community Food and Health
Partnership (Registered number: SC197603)

Report of the Trustees
for the Year Ended 31 March 2022


FINANCIAL REVIEW
Reserves policy
The policy is to keep £100k in reserve to cover any short term issues arising from delays in receiving grant funding and for potential redundancy costs for employees who have been involved in the project for a considerable number of years.

Funds in deficit
The Oral Health Project is showing a small deficit and is being carried forward as this funds has continuing financial support. Should this fund continue to show deficit then this will be covered by accumulated reserves in either the Core Fund or the Community Food Access Fund.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure
The charity has a board of 4 trustees with overall responsibility for the affairs of the charity. The management of the charity is the responsibility of Gordon Thomson. There are monthly meetings to review the progress of the charity in terms of financial outcomes.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 5 February 2024 and signed on its behalf by:





J Bowcott - Trustee

Independent Examiner's Report to the Trustees of
Lanarkshire Community Food and Health
Partnership

I report on the accounts for the year ended 31 March 2022 set out on pages six to twenty two.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with 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; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 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.








James R Weir
The Institute of Chartered Accountants of Scotland

Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

5 February 2024

Lanarkshire Community Food and Health
Partnership

Statement of Financial Activities
for the Year Ended 31 March 2022

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - 299,671 299,671 431,261

Other trading activities 3 196,763 - 196,763 198,618
Other income - - - 5,770
Total 196,763 299,671 496,434 635,649

EXPENDITURE ON
Raising funds 4 159,405 - 159,405 166,126


Other 44,610 396,345 440,955 375,413
Total 204,015 396,345 600,360 541,539

NET INCOME/(EXPENDITURE) (7,252 ) (96,674 ) (103,926 ) 94,110


RECONCILIATION OF FUNDS
Total funds brought forward 46,781 218,181 264,962 170,852

TOTAL FUNDS CARRIED FORWARD 39,529 121,507 161,036 264,962

Lanarkshire Community Food and Health
Partnership (Registered number: SC197603)

Balance Sheet
31 March 2022

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 6,399 - 6,399 9,598
Investments 11 1 - 1 1
6,400 - 6,400 9,599

CURRENT ASSETS
Stocks 12 1,948 - 1,948 942
Debtors 13 38,560 59,624 98,184 70,409
Cash at bank and in hand - 70,844 70,844 195,677
40,508 130,468 170,976 267,028

CREDITORS
Amounts falling due within one year 14 (7,379 ) (8,961 ) (16,340 ) (11,665 )

NET CURRENT ASSETS 33,129 121,507 154,636 255,363

TOTAL ASSETS LESS CURRENT
LIABILITIES

39,529

121,507

161,036

264,962

NET ASSETS 39,529 121,507 161,036 264,962
FUNDS 16
Unrestricted funds 39,529 46,781
Restricted funds 121,507 218,181
TOTAL FUNDS 161,036 264,962

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.



Lanarkshire Community Food and Health
Partnership (Registered number: SC197603)

Balance Sheet - continued
31 March 2022

The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 5 February 2024 and were signed on its behalf by:





J Bowcott - Trustee





J M Cameron - Trustee

Lanarkshire Community Food and Health
Partnership

Cash Flow Statement
for the Year Ended 31 March 2022

2022 2021
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 (127,767 ) 154,625
Net cash (used in)/provided by operating activities (127,767 ) 154,625

Cash flows from investing activities
Purchase of tangible fixed assets - (12,795 )
Sale of tangible fixed assets - 5,770
Net cash provided by/(used in) investing activities - (7,025 )

Change in cash and cash equivalents
in the reporting period

(127,767

)

147,600
Cash and cash equivalents at the
beginning of the reporting period

2

194,659

47,059
Cash and cash equivalents at the end
of the reporting period

2

66,892

194,659

Lanarkshire Community Food and Health
Partnership

Notes to the Cash Flow Statement
for the Year Ended 31 March 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2022 2021
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(103,926

)

94,110
Adjustments for:
Depreciation charges 3,199 7,949
Profit on disposal of fixed assets - (5,770 )
Increase in stocks (1,006 ) -
(Increase)/decrease in debtors (27,775 ) 78,283
Increase/(decrease) in creditors 1,741 (19,947 )
Net cash (used in)/provided by operations (127,767 ) 154,625

2. ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
£    £   
Cash in hand - 613
Notice deposits (less than 3 months) 70,844 195,064
Overdrafts included in bank loans and overdrafts falling due within
one year

(3,952

)

(1,018

)
Total cash and cash equivalents 66,892 194,659



3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.21 Cash flow At 31.3.22
£    £    £   
Net cash
Cash at bank and in hand 195,677 (124,833 ) 70,844
Bank overdrafts (1,018 ) (2,934 ) (3,952 )
194,659 (127,767 ) 66,892
Total 194,659 (127,767 ) 66,892

Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Donations - 6,475 6,475 -
Grants - 293,196 293,196 431,261
- 299,671 299,671 431,261

Grants received, included in the above, are as follows:

2022 2021
£    £   
North Lanarkshire Council 27,918 40,654
NHS/North Lanarkshire Partnership 65,625 18,625
The Lottery (Support and Connect) Fund - 9,300
Scottish Government 83,642 76,538
STV - 6,900
VANL 69,891 187,303
Other grants - 6,145
South Lanarkshire Council 40,000 55,796
Glenboig Development Trust - 5,000
Kirkshaws Neighbourhood Trust - 5,000
Martin Lewis Corona Charity Fund - 20,000
Wise Group 4,120 -
PHS 2,000 -
293,196 431,261


Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

3. OTHER TRADING ACTIVITIES
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Store sales 196,763 - 196,763 198,618

4. RAISING FUNDS

Other trading activities
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Purchases 159,405 - 159,405 142,964
Support costs - - - 23,162
159,405 - 159,405 166,126

5. SUPPORT COSTS
Governance
Finance Other costs Totals
£    £    £    £   
Other resources expended 3,199 423,515 14,241 440,955

Support costs, included in the above, are as follows:

Finance
2022 2021
Other
resources Total
expended activities
£    £   
Depreciation of tangible fixed assets 3,199 7,949

Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

5. SUPPORT COSTS - continued
Other
2022 2021
Other
resources Total
expended activities
£    £   
Wages 253,114 241,731
Social security 17,401 21,434
Pensions 7,051 7,992
Rent and insurance 15,979 16,861
Light and heat 9,474 6,608
Telephone 2,656 2,140
Postage and stationery 1,295 2,492
Sundries 6,075 1,148
Motor expenses 15,915 21,671
Payroll charges 2,221 2,672
Bank charges 977 502
Repairs 3,594 1,187
Project costs 84,252 54,064
Vat not recoverable 3,511 1,729
423,515 382,231
Governance costs
2022 2021
Other
resources Total
expended activities
£    £   
Auditors' remuneration 14,241 8,395

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£    £   
Auditors' remuneration 14,241 8,395
Depreciation - owned assets 3,199 7,949
Surplus on disposal of fixed assets - (5,770 )


Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.


8. STAFF COSTS
2022 2021
£    £   
Wages and salaries 253,114 241,731
Social security costs 17,401 21,434
Other pension costs 7,051 7,992
277,566 271,157

The average monthly number of employees during the year was as follows:

2022 2021
Management 2 2
Other operatives 10 12
12 14

Total employment costs of key management personnel amounted to £41,549 (2021 - £51,386).

No employees received emoluments in excess of £60,000.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - 431,261 431,261

Other trading activities 198,618 - 198,618
Other income 5,770 - 5,770
Total 204,388 431,261 635,649

EXPENDITURE ON
Raising funds 166,126 - 166,126


Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

Other 6,637 368,776 375,413
Total 172,763 368,776 541,539

NET INCOME 31,625 62,485 94,110


RECONCILIATION OF FUNDS
Total funds brought forward 15,156 155,696 170,852

TOTAL FUNDS CARRIED
FORWARD

46,781

218,181

264,962

10. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 April 2021 and 31 March 2022 53,337
DEPRECIATION
At 1 April 2021 43,739
Charge for year 3,199
At 31 March 2022 46,938
NET BOOK VALUE
At 31 March 2022 6,399
At 31 March 2021 9,598


Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

11. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
MARKET VALUE
At 1 April 2021 and 31 March 2022 1
NET BOOK VALUE
At 31 March 2022 1
At 31 March 2021 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Lanarkshire Community Food (Trading) Limited
Registered office: Scotland
Nature of business: Dormant
%
Class of share: holding
Ordinary 100
31.3.22 31.3.21
£    £   
Aggregate capital and reserves 1 1

12. STOCKS
2022 2021
£    £   
Stocks 1,948 942

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 35,123 36,355
Prepayments 63,061 34,054
98,184 70,409


Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts (see note 15) 3,952 1,018
Trade creditors 2,071 -
VAT 1,580 1,910
Accrued expenses 8,737 8,737
16,340 11,665

15. LOANS

This represents the Oral Health Fund which is in deficit by £224 at the end of the financial year. The remainder of this figure is attributable to the Central Store which has moved some of its purchase of supplies from wholesale to retail suppliers, which has impacted working capital.

16. MOVEMENT IN FUNDS
Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
Central Store 46,781 (7,252 ) 39,529

Restricted funds
Core Funding 158,846 (77,100 ) 81,746
Community Food Access 25,940 - 25,940
Food Poverty Initiative 2,191 - 2,191
Auchintibber 6,285 (3,719 ) 2,566
NHS 7,170 - 7,170
Oral Health 570 (794 ) (224 )
Community Solutions 17,179 (15,061 ) 2,118
218,181 (96,674 ) 121,507
TOTAL FUNDS 264,962 (103,926 ) 161,036

Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Central Store 196,763 (204,015 ) (7,252 )

Restricted funds
Core Funding 77,505 (154,605 ) (77,100 )
Auchintibber 40,000 (43,719 ) (3,719 )
Oral Health 28,142 (28,936 ) (794 )
Community Solutions 154,024 (169,085 ) (15,061 )
299,671 (396,345 ) (96,674 )
TOTAL FUNDS 496,434 (600,360 ) (103,926 )


Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
£    £    £    £   
Unrestricted funds
Central Store 15,156 31,625 - 46,781

Restricted funds
Core Funding 118,488 37,973 2,385 158,846
Community Food Access 25,940 - - 25,940
Food Poverty Initiative 2,191 - - 2,191
Healthy Mummy Happy Baby (1,930 ) - 1,930 -
VANL Project - 27,947 (27,947 ) -
Auchintibber 1,538 4,747 - 6,285
Club 365 3,437 - (3,437 ) -
NHS - 7,170 - 7,170
MMM 878 - (878 ) -
Oral Health (1,298 ) 1,868 - 570
Community Solutions 6,452 (17,220 ) 27,947 17,179
155,696 62,485 - 218,181
TOTAL FUNDS 170,852 94,110 - 264,962

Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Central Store 204,388 (172,763 ) 31,625

Restricted funds
Core Funding 146,998 (109,025 ) 37,973
VANL Project 41,000 (13,053 ) 27,947
Auchintibber 40,000 (35,253 ) 4,747
NHS 8,625 (1,455 ) 7,170
Oral Health 38,335 (36,467 ) 1,868
Community Solutions 156,303 (173,523 ) (17,220 )
431,261 (368,776 ) 62,485
TOTAL FUNDS 635,649 (541,539 ) 94,110

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.22
£    £    £    £   
Unrestricted funds
Central Store 15,156 24,373 - 39,529

Restricted funds
Core Funding 118,488 (39,127 ) 2,385 81,746
Community Food Access 25,940 - - 25,940
Food Poverty Initiative 2,191 - - 2,191
Healthy Mummy Happy Baby (1,930 ) - 1,930 -
VANL Project - 27,947 (27,947 ) -
Auchintibber 1,538 1,028 - 2,566
Club 365 3,437 - (3,437 ) -
NHS - 7,170 - 7,170
MMM 878 - (878 ) -
Oral Health (1,298 ) 1,074 - (224 )
Community Solutions 6,452 (32,281 ) 27,947 2,118
155,696 (34,189 ) - 121,507
TOTAL FUNDS 170,852 (9,816 ) - 161,036

Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Central Store 401,151 (376,778 ) 24,373

Restricted funds
Core Funding 224,503 (263,630 ) (39,127 )
VANL Project 41,000 (13,053 ) 27,947
Auchintibber 80,000 (78,972 ) 1,028
NHS 8,625 (1,455 ) 7,170
Oral Health 66,477 (65,403 ) 1,074
Community Solutions 310,327 (342,608 ) (32,281 )
730,932 (765,121 ) (34,189 )
TOTAL FUNDS 1,132,083 (1,141,899 ) (9,816 )

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

18. FUNDS

CORE FUNDING/HEALTHY EATING PROJECT

This fund which is supported by NHS and North Lanarkshire Partnership was set up to create a network of organisations which could work together to tackle obesity levels within the local community..


COMMUNITY FOOD ACCESS/COMMUNITY SOLUTIONS

This fund which is supported by North Lanarkshire Council, South Lanarkshire Council, Voluntary Action North Lanarkshire and the Scottish Government represents a number of projects which enables the company to maintain and expand its social enterprise projects operating fruit and vegetable stalls at local hospitals and primary care establishments and the South Lanakshire Council Community Payback initiative in Auchintibber.


ORAL HEALTH

This project is funded by the Scottish Government and is linked to the various healthy eating projects undertaken with schools and the local communities.

Lanarkshire Community Food and Health
Partnership

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

19. FUNDS IN DEFICIT AND OTHER FUND MOVEMENTS

The Oral Health Fund is in deficit amounting to £224 at the end of the financial year. As this project is in receipt of ongoing funding this deficit has been carried forward to be recovered against this future funding.