REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 24 March 2024 |
for |
Lanarkshire Community Food and Health |
Partnership |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 24 March 2024 |
for |
Lanarkshire Community Food and Health |
Partnership |
Lanarkshire Community Food and Health |
Partnership |
Contents of the Financial Statements |
for the Year Ended 24 March 2024 |
Page |
Report of the Trustees | 1 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 | to | 7 |
Notes to the Financial Statements | 8 | to | 17 |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Report of the Trustees |
for the Year Ended 24 March 2024 |
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 24 March 2024. 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 |
Year 2023/24 was no less chaotic than any year of the recent past. Long standing funding issues were eventually addressed by August of 2023 providing much needed stability to allow the project to recover slightly from post pandemic pressures |
The project continues to be an asset to our community. Since lockdown our nutritional service remains in high demand, their remained a growing dependence on our emergency food aid support to the NLC referral pathway |
Over the course of the year the charity delivered almost 3000 food parcels amongst other supports within the sector, and the nutrition workshops again reached many thousand participants, whilst our store sales remained steady throughout the year again |
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 |
Outlook 2024/25 |
Funding streams for organisations such as LCFHP continue to be volatile since the pandemic. LCFHP will be having intense discussions to ensure our organisation is sustainable to protect or key services to our vulnerable communities |
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. |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Report of the Trustees |
for the Year Ended 24 March 2024 |
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. |
The free reserves at 24th March 2024 were £28,459 and the trustees are working towards the target level. |
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. |
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 |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Report of the Trustees |
for the Year Ended 24 March 2024 |
Independent Examiner's Report to the Trustees of |
Lanarkshire Community Food and Health |
Partnership |
I report on the accounts for the year ended 24 March 2024 set out on pages five to seventeen. |
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 April 2025 |
Lanarkshire Community Food and Health |
Partnership |
Statement of Financial Activities |
for the Year Ended 24 March 2024 |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
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 |
Charitable activities |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 95,896 |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Balance Sheet |
24 March 2024 |
24.3.24 | 24.3.23 |
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 | 25,349 |
Restricted funds | 70,547 |
TOTAL FUNDS | 95,896 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 24 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 24 March 2024 in accordance with Section 476 of the Companies Act 2006. |
Lanarkshire Community Food and Health |
Partnership (Registered number: SC197603) |
Balance Sheet - continued |
24 March 2024 |
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 Year Ended 24 March 2024 |
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 24 March 2024 |
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 |
Year Ended | to |
24.3.24 | 24.3.23 |
£ | £ |
Donations |
Grants |
Grants received, included in the above, are as follows: |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
£ | £ |
North Lanarkshire Council | 49,693 | 67,638 |
NHS/North Lanarkshire Partnership | - | (4,446 | ) |
Scottish Government | 37,500 | 25,000 |
VANL | 64,641 | 101,024 |
South Lanarkshire Council | 11,100 | 45,600 |
PHS | 7,700 | 6,350 |
Other | 3,350 | 16,000 |
173,984 | 257,166 |
3. | OTHER TRADING ACTIVITIES |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
£ | £ |
Store sales | 150,425 | 155,418 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
4. | RAISING FUNDS |
Other trading activities |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
£ | £ |
Purchases |
5. | SUPPORT COSTS |
Other |
£ |
Charitable | 285,623 |
Support costs, included in the above, are as follows: |
Other |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
Total |
Charitable | activities |
£ | £ |
Wages | 173,557 | 221,630 |
Social security | 10,632 | 13,925 |
Pensions | 4,585 | 5,901 |
Rent, rates and insurance | 14,856 | 12,524 |
Light and heat | 6,708 | 9,780 |
Telephone | 2,614 | 2,191 |
Postage and stationery | 171 | 310 |
Sundries | 924 | 770 |
Motor expenses | 15,517 | 23,567 |
Accountancy | 7,115 | 9,945 |
Payroll charges | 1,631 | 2,713 |
Bank charges | 669 | 498 |
Repairs | 1,274 | 2,292 |
Project costs | 41,000 | 38,641 |
VAT not recoverable | 1,172 | 1,894 |
Depreciation of tangible fixed assets | 3,198 | 3,199 |
285,623 | 349,780 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
6. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
£ | £ |
Depreciation - owned assets |
7. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 24 March 2024 nor for the period ended 24 March 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 24 March 2024 nor for the period ended 24 March 2023. |
8. | STAFF COSTS |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
£ | £ |
Wages and salaries |
Social security costs |
Other pension costs |
188,774 | 241,456 |
The average monthly number of employees during the year was as follows: |
Period |
1.4.22 |
Year Ended | to |
24.3.24 | 24.3.23 |
Management | 2 | 2 |
Other operatives | 8 | 10 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
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) | ( |
) | ( |
) | ( |
) |
Transfers between funds | (224 | ) | 224 | - |
Net movement in funds | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 39,529 | 121,507 |
TOTAL FUNDS CARRIED FORWARD |
25,349 |
70,547 |
95,896 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
10. | TANGIBLE FIXED ASSETS |
Motor |
vehicles |
£ |
COST |
At 25 March 2023 and 24 March 2024 |
DEPRECIATION |
At 25 March 2023 |
Charge for year |
At 24 March 2024 |
NET BOOK VALUE |
At 24 March 2024 |
At 24 March 2023 |
11. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
MARKET VALUE |
At 25 March 2023 and 24 March 2024 |
NET BOOK VALUE |
At 24 March 2024 | 1 |
At 24 March 2023 | 1 |
There were no investment assets outside the UK. |
12. | STOCKS |
24.3.24 | 24.3.23 |
£ | £ |
Stocks |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
24.3.24 | 24.3.23 |
£ | £ |
Trade debtors |
Other debtors |
VAT |
Prepayments and accrued income |
14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
24.3.24 | 24.3.23 |
£ | £ |
Bank loans and overdrafts (see note 15) |
Other loans (see note 15) |
Trade creditors |
Accruals and deferred income |
15. | LOANS |
An analysis of the maturity of loans is given below: |
24.3.24 | 24.3.23 |
£ | £ |
Amounts falling due within one year on demand: |
Bank overdrafts |
Other loans | 3,532 | 1,000 |
16. | MOVEMENT IN FUNDS |
Net |
At | movement | At |
25.3.23 | in funds | 24.3.24 |
£ | £ | £ |
Unrestricted funds |
Central Store | 25,349 | 3,110 | 28,459 |
Restricted funds |
Healthy Eating | 65,440 | (65,440 | ) | - |
Auchintibber | 5,107 | (5,107 | ) | - |
(70,547 | ) |
TOTAL FUNDS | (67,437 | ) | 28,459 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
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 | 194,901 | (191,791 | ) | 3,110 |
Restricted funds |
Healthy Eating | - | (65,440 | ) | (65,440 | ) |
Auchintibber | 11,100 | (16,207 | ) | (5,107 | ) |
Voluntary Action North Lanarkshire | 64,642 | (64,642 | ) | - |
North Lanarkshire Council Emergency Food Parcels |
29,193 |
(29,193 |
) |
- |
Scottish Government | 45,200 | (45,200 | ) | - |
Other | 3,350 | (3,350 | ) | - |
( |
) | (70,547 | ) |
TOTAL FUNDS | ( |
) | (67,437 | ) |
Comparatives for 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 |
- |
121,507 | (51,184 | ) | 224 | 70,547 |
TOTAL FUNDS | 161,036 | (65,140 | ) | - | 95,896 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
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 | 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 | ) | - |
243,505 | (294,689 | ) | (51,184 | ) |
TOTAL FUNDS | 418,924 | (484,064 | ) | (65,140 | ) |
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 |
Lanarkshire Community Food and Health |
Partnership |
Notes to the Financial Statements - continued |
for the Year Ended 24 March 2024 |
18. | FUNDS - continued |
This relates to the South Lanarkshire Council Community Payback initiative in Auchintibber. |