REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Period 1 April 2022 to 24 March 2023 |
for |
Lanarkshire Community Food and Health |
Partnership |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Period 1 April 2022 to 24 March 2023 |
for |
Lanarkshire Community Food and Health |
Partnership |
Lanarkshire Community Food and Health |
Partnership |
Contents of the Financial Statements |
for the Period 1 April 2022 to 24 March 2023 |
Page |
Chairman's Report | 1 |
Report of the Trustees | 2 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 | to | 7 |
Notes to the Financial Statements | 8 | to | 18 |
Lanarkshire Community Food and Health |
Partnership |
Chairman's Report |
for the Period 1 April 2022 to 24 March 2023 |
The year 2022-23 was an extremely challenging year for the project. The continued post pandemic recovery was challenging to say the least with ongoing unresolved funding a major obstacle. |
We started the year with no real core funding in place but were assured that we were required to continue our service to the local community and that any losses incurred would be covered. As such we utilised our reserves in good faith, however, by year end, talks were still ongoing to resolve this issue so the project will show a substantial loss for the year, though sorting this situation is an urgent priority in the coming months. |
In the Covid recovery phase LCFHP again provided a valuable service to local communities by invaluable emergency food services involving strategic partnerships in North Lanarkshire, as well as our continues nutrition work. |
Demand for our community nutrition and store services remain high too with trading remaining consistent, and over 600 nutrition workshops completed with a range of nearly 10000 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. |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Report of the Trustees |
for the Period 1 April 2022 to 24 March 2023 |
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 period 1 April 2022 to 24 March 2023. 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 |
Objectives and aims |
(1) To advance education and, in particular, to increase public knowledge in the field of nutrition. |
(2) To relieve ill health and promote good health among people who are in a state of poverty, in particular through increasing their access to affordable foods of a type which are known to be conducive to good health as part of a balanced diet. |
(3) To provide training, particularly in such fields as are relevant to the establishment and/or operation of local food co-ops and on the basis that the primary area of operation of the company shall be Lanarkshire. |
Significant activities |
2022/23 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 although the project is due to end early in 23/24 year as the centre moves to a different delivery mode. |
Looking forward to 2023/24 the project is looking to continue making a difference in the lives of those in our communities. Critical core funding support talks with the local authorities are ongoing and in the process of being sorted as the financial year ends. |
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 |
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. |
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. |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Report of the Trustees |
for the Period 1 April 2022 to 24 March 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Accountants Plus |
Chartered Certified Accountants |
Unit 1 Cadzow Park |
82 Muir Street |
Hamilton |
ML3 6BJ |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Lanarkshire Community Food and Health |
Partnership |
I report on the accounts for the period 1 April 2022 to 24 March 2023 set out on pages five to eighteen. |
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. |
Fiona Struthers B.Acc, C.A. |
The Institute of Chartered Accountants of Scotland |
Accountants Plus |
Chartered Certified Accountants |
Unit 1 Cadzow Park |
82 Muir Street |
Hamilton |
ML3 6BJ |
10 March 2025 |
Lanarkshire Community Food and Health |
Partnership |
Statement of Financial Activities |
for the Period 1 April 2022 to 24 March 2023 |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Other trading activities | 3 |
Total |
EXPENDITURE ON |
Raising funds | 4 |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) | ( |
) |
Transfers between funds | 16 | (224 | ) | 224 | - | - |
Net movement in funds | ( |
) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 161,036 |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Balance Sheet |
24 March 2023 |
24.3.23 | 31.3.22 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 10 |
Investments | 11 |
CURRENT ASSETS |
Stocks | 12 |
Debtors | 13 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 14 | ( |
) | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 16 |
Unrestricted funds | 39,529 |
Restricted funds | 121,507 |
TOTAL FUNDS | 161,036 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 24 March 2023. |
The members have not required the company to obtain an audit of its financial statements for the period ended 24 March 2023 in accordance with Section 476 of the Companies Act 2006. |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Balance Sheet - continued |
24 March 2023 |
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 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements |
for the Period 1 April 2022 to 24 March 2023 |
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 Period 1 April 2022 to 24 March 2023 |
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 |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
£ | £ |
Donations |
Grants |
Grants received, included in the above, are as follows: |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
£ | £ |
North Lanarkshire Council | 67,638 | 27,918 |
NHS/North Lanarkshire Partnership | (4,446 | ) | 65,625 |
Scottish Government | 25,000 | 83,642 |
VANL | 101,024 | 69,891 |
South Lanarkshire Council | 45,600 | 40,000 |
Wise Group | - | 4,120 |
PHS | 6,350 | 2,000 |
Other | 16,000 | - |
257,166 | 293,196 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
3. | OTHER TRADING ACTIVITIES |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
£ | £ |
Store sales | 155,418 | 196,763 |
4. | RAISING FUNDS |
Other trading activities |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
£ | £ |
Purchases |
5. | SUPPORT COSTS |
Other |
£ |
Other resources expended | 349,780 |
Support costs, included in the above, are as follows: |
Finance |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
Total | Total |
activities | activities |
£ | £ |
Depreciation of tangible fixed assets | - | 3,199 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
5. | SUPPORT COSTS - continued |
Other |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
Other |
resources | Total |
expended | activities |
£ | £ |
Wages | 221,630 | 253,114 |
Social security | 13,925 | 17,401 |
Pensions | 5,901 | 7,051 |
Rent, rates and insurance | 12,524 | 15,979 |
Light and heat | 9,780 | 9,474 |
Telephone | 2,191 | 2,656 |
Postage and stationery | 310 | 1,295 |
Sundries | 770 | 6,075 |
Motor expenses | 23,567 | 15,915 |
Accountancy | 9,945 | 14,241 |
Payroll charges | 2,713 | 2,221 |
Bank charges | 498 | 977 |
Repairs | 2,292 | 3,594 |
Project costs | 38,641 | 84,252 |
VAT not recoverable | 1,894 | 3,511 |
Depreciation of tangible fixed assets | 3,199 | - |
349,780 | 437,756 |
6. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
£ | £ |
Depreciation - owned assets |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
7. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the period ended 24 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the period ended 24 March 2023 nor for the year ended 31 March 2022. |
8. | STAFF COSTS |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
£ | £ |
Wages and salaries |
Social security costs |
Other pension costs |
241,456 | 277,566 |
The average monthly number of employees during the period was as follows: |
Period |
1.4.22 |
to | Year Ended |
24.3.23 | 31.3.22 |
Management | 2 | 2 |
Other operatives | 10 | 10 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Total |
EXPENDITURE ON |
Raising funds |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 46,781 | 218,181 |
TOTAL FUNDS CARRIED FORWARD |
39,529 |
121,507 |
161,036 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
10. | TANGIBLE FIXED ASSETS |
Motor |
vehicles |
£ |
COST |
At 1 April 2022 |
Disposals | ( |
) |
At 24 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
Eliminated on disposal | ( |
) |
At 24 March 2023 |
NET BOOK VALUE |
At 24 March 2023 |
At 31 March 2022 |
11. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
MARKET VALUE |
At 1 April 2022 and 24 March 2023 |
NET BOOK VALUE |
At 24 March 2023 | 1 |
At 31 March 2022 | 1 |
There were no investment assets outside the UK. |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
12. | STOCKS |
24.3.23 | 31.3.22 |
£ | £ |
Stocks |
13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
24.3.23 | 31.3.22 |
£ | £ |
Trade debtors |
Other debtors |
VAT |
Prepayments and accrued income |
14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
24.3.23 | 31.3.22 |
£ | £ |
Bank loans and overdrafts (see note 15) |
Other loans (see note 15) |
Trade creditors |
VAT | - | 1,580 |
Accruals and deferred income |
15. | LOANS |
An analysis of the maturity of loans is given below: |
24.3.23 | 31.3.22 |
£ | £ |
Amounts falling due within one year on demand: |
Bank overdrafts |
Other loans | 1,000 | - |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
16. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 24.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
Central Store | 39,529 | (13,956 | ) | (224 | ) | 25,349 |
Restricted funds |
Healthy Eating | 81,746 | - | (16,306 | ) | 65,440 |
Community Food Access | 25,940 | - | (25,940 | ) | - |
Food Poverty Initiative | 2,191 | - | (2,191 | ) | - |
Auchintibber | 2,566 | 2,541 | - | 5,107 |
NHS | 7,170 | (4,446 | ) | (2,724 | ) | - |
Oral Health | (224 | ) | - | 224 | - |
Community Solutions | 2,118 | - | (2,118 | ) | - |
North Lanarkshire Council Emergency Food Parcels |
- |
(49,279 |
) |
49,279 |
- |
(51,184 | ) |
TOTAL FUNDS | (65,140 | ) | 95,896 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Central Store | 175,419 | (189,375 | ) | (13,956 | ) |
Restricted funds |
Auchintibber | 39,999 | (37,458 | ) | 2,541 |
NHS | (4,446 | ) | - | (4,446 | ) |
Voluntary Action North Lanarkshire | 101,024 | (101,024 | ) | - |
North Lanarkshire Council Emergency Food Parcels |
47,639 |
(96,918 |
) |
(49,279 |
) |
South Lanarkshire Council | 5,600 | (5,600 | ) | - |
Scottish Government | 37,689 | (37,689 | ) | - |
Other | 16,000 | (16,000 | ) | - |
( |
) | (51,184 | ) |
TOTAL FUNDS | ( |
) | (65,140 | ) |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
16. | MOVEMENT IN FUNDS - continued |
Comparatives for 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 |
Healthy Eating | 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 |
Comparative 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 |
Healthy Eating | 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 | ) |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Period 1 April 2022 to 24 March 2023 |
17. | RELATED PARTY DISCLOSURES |
18. | FUNDS |
SCOTTISH GOVERNMENT |
This was projects funded by the Scottish Government to provide help and advice on nutrition and food costs |
VOLUNTARY ACTION NORTH LANARKSHIRE |
This related to projects on nutrition and food cost in relation to mental health |
NORTH LANARKSHIRE COUNCIL |
This was for the provision of emergency food parcels |
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. |
AUCHINTIBBER |
This relates to the South Lanarkshire 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. |
Due to some issues recording the allocation of costs between funds, some funds which were used in full showed balances at the year end and this has been corrected in these accounts. The NLC project operated at a loss and the costs were covered by funds provided in prior years in relation to healthy eating projects. |