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REGISTERED COMPANY NUMBER: SC197603 (Scotland)
REGISTERED CHARITY NUMBER: SCO29208














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
SC197603 (Scotland)

Registered Charity number
SCO29208

Registered office
Unit 7, Strathclyde Business Centre
391 Langmuir Road
Bargeddie
Baillieston
Glasgow
G69 7YU

Trustees
J M Cameron
J Bowcott
P White
T Murphy Trustee (resigned 31.3.24)

Company Secretary
J Bowcott

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 8 April 2025 and signed on its behalf by:






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

Report of the Trustees
for the Year Ended 24 March 2024

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 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 44,476 153,485 197,961 263,506

Other trading activities 3 150,425 - 150,425 155,418
Total 194,901 153,485 348,386 418,924

EXPENDITURE ON
Raising funds 4 130,200 - 130,200 134,284

Charitable activities
Charitable 61,591 224,032 285,623 -

Other - - - 349,780
Total 191,791 224,032 415,823 484,064

NET INCOME/(EXPENDITURE) 3,110 (70,547 ) (67,437 ) (65,140 )


RECONCILIATION OF FUNDS
Total funds brought forward 25,349 70,547 95,896 161,036

TOTAL FUNDS CARRIED FORWARD 28,459 - 28,459 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 - - - 3,198
Investments 11 1 - 1 1
1 - 1 3,199

CURRENT ASSETS
Stocks 12 563 - 563 1,948
Debtors 13 45,598 6,250 51,848 35,746
Cash at bank and in hand 6,803 - 6,803 70,862
52,964 6,250 59,214 108,556

CREDITORS
Amounts falling due within one year 14 (24,506 ) (6,250 ) (30,756 ) (15,859 )

NET CURRENT ASSETS 28,458 - 28,458 92,697

TOTAL ASSETS LESS CURRENT
LIABILITIES

28,459

-

28,459

95,896

NET ASSETS 28,459 - 28,459 95,896
FUNDS 16
Unrestricted funds 28,459 25,349
Restricted funds - 70,547
TOTAL FUNDS 28,459 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 8 April 2025 and were signed on its behalf by:





J Bowcott - Trustee

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 23,977 6,340
Grants 173,984 257,166
197,961 263,506

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 130,200 134,284

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 3,198 3,199

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 173,557 221,630
Social security costs 10,632 13,925
Other pension costs 4,585 5,901
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
10 12

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

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 20,001 243,505 263,506

Other trading activities 155,418 - 155,418
Total 175,419 243,505 418,924

EXPENDITURE ON
Raising funds 134,284 - 134,284


Other 55,091 294,689 349,780
Total 189,375 294,689 484,064

NET INCOME/(EXPENDITURE) (13,956 ) (51,184 ) (65,140 )
Transfers between funds (224 ) 224 -
Net movement in funds (14,180 ) (50,960 ) (65,140 )

RECONCILIATION OF FUNDS
Total funds brought forward 39,529 121,507 161,036

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

31,795

DEPRECIATION
At 25 March 2023 28,597
Charge for year 3,198
At 24 March 2024 31,795
NET BOOK VALUE
At 24 March 2024 -
At 24 March 2023 3,198

11. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
MARKET VALUE
At 25 March 2023 and
24 March 2024

1

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 563 1,948


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 32,375 21,255
Other debtors 1,854 9,667
VAT 11,369 4,824
Prepayments and accrued income 6,250 -
51,848 35,746

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
24.3.24 24.3.23
£    £   
Bank loans and overdrafts (see note 15) 6,250 2,502
Other loans (see note 15) 3,532 1,000
Trade creditors 14,236 5,619
Accruals and deferred income 6,738 6,738
30,756 15,859

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 6,250 2,502
Other loans 3,532 1,000
9,782 3,502

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 (70,547 ) -
TOTAL FUNDS 95,896 (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 ) -
153,485 (224,032 ) (70,547 )
TOTAL FUNDS 348,386 (415,823 ) (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

There were no related party transactions for the year ended 24 March 2024.

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.