Principal activities of the company

The directors present their report together with the financial statements of Crail Community Larder CIC for the financial year ended 5 April 2026. 1. Principal activities Crail Community Larder CIC is a Community Interest Company established to provide benefit to the community of Crail and the surrounding area. During the financial year, the company continued to provide practical community support, with particular emphasis on improving access to food and essential items, supporting individuals and families experiencing financial pressures, reducing social isolation and providing inclusive community activities. The company’s activities included community larder provision, emergency food support, activities for children and families, community events and other projects intended to improve wellbeing, participation and local community connections. 2. Community benefit The directors consider that the activities undertaken during the year provided clear and identifiable benefit to the community. The community larder and associated food-support activities helped individuals and families obtain food and essential items in an accessible and dignified way. Emergency support was also provided where appropriate to respond to immediate needs. Activities and events for children, young people and families created opportunities for participation, play and social interaction and helped strengthen relationships within the local community. The company sought to make its activities welcoming, inclusive and responsive to local need. 3. Community activities and expenditure Expenditure during the year was incurred in delivering the company’s community-focused objectives. This included food and emergency supplies, Stay & Play and family activity provision, community events, venue costs, equipment and materials required for activities, and legitimate volunteer and operational expenses. Purchases were made from supermarkets, wholesalers and other suppliers as necessary to maintain services and support community initiatives. The directors have sought to ensure that expenditure is reasonable, appropriately evidenced and connected to the company’s activities. 4. Funding, donations and other income The company’s activities were supported by grant funding, donations, fundraising and other community income. Where funding was awarded for a specified project or purpose, the company sought to apply that funding in accordance with the relevant conditions and to maintain appropriate supporting records. Restricted or project-specific funds have been identified separately where appropriate so that they are not treated as freely available for unrelated purposes. Transfers between the company’s own RBS and SumUp accounts are internal movements of company funds and are not treated as additional income. 5. Volunteers and community support The directors recognise the important contribution made by volunteers and members of the local community. Volunteers have assisted with the operation of services and activities and have contributed time and skills to support the company’s community objectives. The directors record their appreciation for the contribution made by volunteers, supporters, donors, partner organisations and members of the community during the year. 6. Stakeholder engagement The company’s stakeholders include users of the community larder and other services, local residents, families, children and young people participating in activities, volunteers, funders, community organisations, partner organisations and other supporters. Stakeholder engagement took place principally through day-to-day conversations and feedback received during the operation of the larder, community activities and events. The company also communicated with partner organisations and funders in connection with funded projects and activities. Feedback, observations and identified community needs were considered when planning and adapting activities, helping the directors keep the company’s resources focused on meaningful community benefit. 7. Financial review and preparation of the first accounts These are the company’s first annual accounts. In preparing them, the directors reviewed the company’s accounting records and supporting evidence, including bank statements, SumUp records, purchase receipts and invoices, grant and funding documentation, treasurer’s records, reimbursement records and other relevant supporting material. The directors have considered the appropriate accounting treatment of income, expenditure, restricted funding, internal account transfers, reimbursements and year-end balances. Transactions have been reviewed so that transfers between the company’s own accounts are not duplicated as income. The accompanying financial statements set out the final financial position and performance of the company for the year. Any surplus retained by the company is retained for the continuation and development of its community activities and is not operated for the private financial benefit of the directors. 8. Going concern The directors have considered the company’s financial position, available resources and ability to continue its activities. On the basis of the information available to them at the date of approval, the directors consider it appropriate for the financial statements to be prepared on a going-concern basis. The company will continue to monitor available funds, expenditure commitments, grant funding, donations and fundraising income to support the sustainability of its activities. 9. Directors’ remuneration and expenses No directors’ remuneration was received during the financial year. The directors did not receive salaries, wages, directors’ fees or other remuneration for carrying out their roles as directors. Where a director incurred legitimate expenditure personally on behalf of Crail Community Larder CIC, any repayment represented reimbursement of expenditure incurred for the company and was not remuneration for acting as a director. 10. Directors’ interests, dividends and private benefit The company is operated for community benefit rather than private profit. The directors have sought to ensure that the company’s income, property and resources are applied towards its community purposes. No dividends or distributions of profit were made to the directors during the financial year. 11. Transfer of assets During the financial year, the company did not transfer company assets other than for full consideration in circumstances requiring disclosure as a transfer for less than full consideration. Resources purchased for distribution or use as part of the company’s ordinary community-benefit activities were used in furtherance of the company’s community purposes. 12. Directors’ responsibilities The directors are responsible for preparing the financial statements and associated company reports in accordance with the requirements applicable to the company. In preparing the accounts, the directors have sought to use appropriate accounting policies consistently, make reasonable and prudent judgements where necessary, maintain appropriate accounting records and supporting evidence, distinguish company expenditure from personal expenditure, identify reimbursements and legitimate expenses appropriately, identify restricted or project-specific funding where applicable, and prepare the accounts on a going-concern basis where appropriate. The directors are also responsible for safeguarding the assets of the company and for taking reasonable steps to prevent and detect fraud, error and financial irregularities. 13. Accounting records and evidence The directors consider that appropriate accounting records have been maintained to enable the company’s transactions to be identified and the first annual accounts to be prepared. Where expenditure was initially paid personally on behalf of the company and subsequently reimbursed, it has been treated according to its underlying business or community purpose rather than as remuneration. The directors have also sought to retain appropriate evidence for purchases, grants, donations and material transactions. 14. Small companies provisions The company is entitled to prepare its accounts in accordance with the provisions applicable to small companies, subject to meeting the relevant statutory requirements. The directors have taken advantage of the exemptions and provisions available to the company where appropriate. 15. Community Interest Company report Crail Community Larder CIC remains committed to operating for the benefit of the community. The directors consider that the company’s activities during the financial year were consistent with its stated community interest purposes and that its resources were applied in furtherance of those purposes. The accompanying CIC report provides further information about community benefit, stakeholder engagement, directors’ remuneration and relevant asset-transfer matters. 16. Events after the reporting period The directors have considered events occurring after 5 April 2026 and up to the date on which the financial statements are approved. The company has continued its community activities after the year end. Unless separately disclosed in the financial statements, the directors are not aware of any material post-balance-sheet event requiring adjustment to the financial statements for the year ended 5 April 2026. 17. Future developments Crail Community Larder CIC intends to continue developing its community services in response to local needs and available resources. Priorities remain practical community support, access to food and essential resources, support for children and families, community participation and volunteering, and sustainable partnerships and sources of funding. The directors will continue to review the company’s activities to ensure that available resources are used effectively and that the company continues to provide identifiable benefit to the community. 18. Approval This Directors’ Report was approved by the Board of Directors and signed on its behalf by the director named below.

This report was approved by the board of directors on 10 September 2026
and signed on behalf of the board by:

Name: Clarissa Lapping
Status: Director