INSTANT_NEIGHBOUR_ABERDEE - Accounts

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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).

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

The principal objective of the charity is to provide material support, practical assistance, and advice, to some of the neediest people in the City of Aberdeen and Aberdeenshire. The charity achieves its objective by assisting people at particular times in their lives, including:

• those setting up home for the first time on a low income.

• those setting up home after a period of homelessness.

• those forced to seek accommodation because of divorce or the breakdown of a relationship.

• those experiencing hardship because of prolonged dependence on state benefits.

• those experiencing hunger because of poverty and/or chaotic lifestyles.

The projects employed by the charity to meet these objectives included the following:

• provision of household equipment and furniture

• storage of furniture for those evicted from their home

• provision of affordable carpets, carpeting and joinery services

• provision of emergency food parcels

• distribution of Christmas gifts (Giving Tree) to children who would otherwise not receive one

• information, advice, and support

• employment skills development opportunities

COVID-19 Pandemic

The aftermath of the COVID-19 Pandemic continued to affect the organisation despite operations returning to a more normal mode in early April. Many of our partner agencies and organisations where still operating with many staff at home which limited engagement and the ability to co-ordinate support activities. Our foodbank continued to see higher levels of demand than pre pandemic although levels are now lower than demand during full lockdown.

Employment and training opportunities

During the year Instant Neighbour employed 11 full-time and 4 part-time members of staff.

Despite operating relatively normally during the period, face to face engagement was severely curtailed and this adversely impacted our client/volunteer training opportunities. We did, however, offer 9 clients referred by agencies the ability to volunteer for workplace training. IN was also approved as an employer under the government Kickstart Scheme and we provided 3 young people the opportunity to become workplace ready. The Kickstart funding will cease in April 2022 and we await further information on what, if anything, will replace this programme. The increasing profile of Instant Neighbour due to the pandemic also resulted in 18 members of the public offering their services as volunteers.

Information and Advice

Instant Neighbour staff provide information and advice to those in need on a regular basis. Advice is sought on a variety of topics but mainly in relation to applications for appropriate financial support. We maintain our knowledge of current policy and legislation via a network of online bulletins and attending relevant external meetings and training events.

Our Community Connector project is vital to the delivery of the above services, and we are pleased to confirm that funding of the position for a further 5 years was successful securing this important position until 2026.

Furniture Sale and Redistribution

Instant Neighbour collects good quality donated furniture and white goods from across Aberdeen City and Aberdeenshire. Most of the furniture is sold at modest prices from the organisation’s 2 retail outlets within Aberdeen City. The income generated from furniture sales contributes to the running of the organisation and its charitable activities whilst diverting a substantial quantity of furniture and white goods from landfill. In the period we were able to divert a total of 108 tonnes of material from landfill which is on an upward trend as we continue to recover from the adverse operational impact of the COVID-19 pandemic.

In addition to the financial benefits to Instant Neighbour and the environmental benefits to the City and surrounding areas, our retail outlets provide valuable employment opportunities for individuals who are furthest away from employment, they can learn a new skill and enhance their curriculum vitae.

Development of our online shop continued during the period offering 24/7 access to our client base for the purchase of quality second-hand furniture and we continued to develop our on-line support staff with the appropriate digital skills.

Instant Neighbour is Revolve accredited and a member of the Circular Communities Scotland Consortium providing good quality reuse furniture and white goods to local authorities for their tenant properties.

Furniture Removal and Storage Contracts

Instant Neighbour has successfully operated a furniture removal and storage contract on behalf of Aberdeen City Council (ACC) for over 20 years. This contract provides a vital service to ACC tenants who sadly, for several reasons, have been evicted from their property and have had to seek temporary accommodation. The furniture is professionally stored at Instant Neighbour operated sites and returned to the owner when they secure future permanent accommodation. During what are undoubtedly difficult times recipients of this service are assured that their furniture and other belongings are in safe and secure storage and can be returned to them quickly at the appropriate time.

90 collections were completed in the period which is 28% higher than the previous year. Additionally, 171 removals were carried out directly between premises. This figure is significantly up on last period (36) representing a backlog of removals building up during the pandemic now being carried out.

A contract renewal was successfully bid for, and we now anticipate providing these vital services to ACC until March 2027.

A similar bid was made to Aberdeenshire Council for removal and storage services which was successful, and this contract commenced on 1st January 2022 for an anticipated period of 5 years. In the first 3 months of this contract 171 removals were carried out, again demonstrating clearance of a backlog built up during the pandemic.

Emergency Food parcel

Instant Neighbour continued to operate its emergency food parcel service for clients which it has done for the past 35 years. We are extremely grateful to church groups, primary schools, local businesses, and members of the public for their continued support for our foodbank. Regular donations of milk, cereal and bread from other charities and manufacturers continued to be received and were used to supplement basic food parcels.

Our food bank exists to provide emergency support and it is usual to find the client base changing from time to time. This usually reflects the changing economic circumstances of individual families and various client groups as economic changes adversely impact their circumstances. Since emerging from the COVID-19 pandemic and the difficulties of lockdown, we have seen certain client groups needs diminish and even cease as they have successfully managed to support themselves. However, the removal of the additional Universal Credit (UC) support has meant that many UC clients have found themselves in increasing difficulty and continue to be regular attendees at our foodbank. Additionally, the developing food inflation during the period resulted in an increasing number of pensioners and low paid workers registering for food parcels for the first time. With the developing cost of living / energy crisis following the Russian invasion of Ukraine, the level of financial support provided by the government will have a material impact on demand from food banks and we are monitoring the situation closely so we can respond accordingly.

In the period, approximately 8500 food parcels were distributed to over 1600 clients. This is 32% lower than the last financial year however, as already mentioned, still above pre pandemic levels by some margin.

Carpetinc

Instant Neighbour supplies new carpets at competitive prices along with a professional fitting service. 50 jobs were undertaken in the period.

Joinerinc

Instant Neighbour employs a qualified joiner and can provide professional joinery services at competitive prices to clients and members of the public. 73 jobs were completed in the period.

Children's Services

The Instant Neighbour flagship Christmas appeal, The Giving Tree, has been running for the past 31 years and in that time distributed over 130,000 parcels to needy children in local communities. The support from the public and donor organisations was as strong as ever and we were delighted to be able to distribute over 13500 gifts to 4000 young people across Aberdeen City and Shire. We are extremely grateful to support organisations who assist with the distribution of the gifts in their local areas and we also gratefully acknowledge the work and support of over 50 volunteers who donated 400 hours of their time to assist with receiving, sorting and packing the gifts.

Website / Rebranding

The upgrade to the IN website was successfully completed and the rebranding theme was approved and implemented.

The accounts show a surplus of £43,265 (2021 £205,636).

Reserves Policy

Free unrestricted reserves, excluding fixed assets at the year end is around 2.5 months of resources expended. The Directors and Management Committee would like to increase the reserves in the future.

As at March 2022, the charity had reserves of £521,658 (2021: £478,394) of which £46,252 (2021: £19,355) are restricted and £475,406 (2021: £459,039) are unrestricted.

The value of tangible fixed assets held within restricted funds is £14,880 (2021: £19,355) and within unrestricted funds is £334,112 (2021: £327,259).

Principal funding sources

The principal funding sources for the charity in the period were by way of contract income from Aberdeen City Council, Aberdeenshire Council, sale of secondhand furniture, government and private grants and donations from the public.

Plans for future periods

The charity will continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. The ongoing development of the charity’s online retail sales outlet and digital presence will be the priority projects during the next financial year.

Instant neighbour is a charitable company limited by guarantee, incorporated on 18 April 1996, and registered as a charity on 18 April 1996. the company was established under a Memorandum of Association, which established the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Recruitment and appointment of directors and management committee

The Management Committee comprises local people from a range of backgrounds, who bring a variety of expertise to the charity. Several Members also hold the position of Company Director and therefore have legal and financial responsibilities for the charity.

Directors and Management Committee induction and training

Most of the Management Committee are already familiar with the work of the charity having been encouraged to spend time with staff to understand their work.

Ongoing training alongside the staff is offered and well received.

Risk Management

Instant Neighbour has been in existence for over 30 years and regularly reviews its strategy, considering future developments, risks, and management. It is fortunate to own its headquarter premises in St Machar Drive. There is a continuous drive on cost efficiency which includes considering the overall costs of running the charity and seeking suitable alternative suppliers where appropriate.

Organisational Structure

Oversight of Instant Neighbour and the development of objectives and strategy is the responsibility of its Members in the form of The Management Committee. Day to day responsibility is delegated to The Chief Executive who is responsible for ensuring that the charity achieves its objectives as set out in the annual operating plan. The committee meets circa every six weeks to review operational performance, discuss recommendations from The Chief Executive and, when necessary, approve strategic changes.

Related Parties

In so far as it is complementary to the charity's objectives, the charity is guided by both local and national policy. The charity is represented on several external groups which include: The Homelessness Strategy Group, The Food Poverty Action Aberdeen, the local Employability Forum, the local Social Enterprise Network. The Chief Executive is also Chair of the Social Entrepreneur Network in Scotland and a Vice Chair of Circular Communities Scotland.

In accordance with the company's articles, a resolution proposing that Findlays be reappointed as auditor of the company will be put at a General Meeting.

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

The trustees, who are also the directors of Instant Neighbour Aberdeen for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Opinion

We have audited the financial statements of Instant Neighbour Aberdeen (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, for the year then ended;

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

the financial statements are not in agreement with the accounting records and returns; or

we have not received all the information and explanations we require for our audit; or

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body,and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Findlays is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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

Instant Neighbour Aberdeen is a private company limited by guarantee incorporated in Scotland. The registered office is 5 St Machar Drive, Aberdeen, AB24 3YJ, Scotland.

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from donated goods is measured at the fair value of the goods unless it is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. Food parcels are estimated at £15 per parcel and Giving Tree parcels at £25 per gift (at an average of three gifts per child).

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it related:

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

Donated goods are valued at the estimated sales value of the individual items.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources, which currently include depreciation, food parcels and Giving Tree parcels. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Tangible fixed assets are depreciated over a period to reflect their estimated useful lives. The applicability of the assumed lives is reviewed annually, taking into account factors such as physical condition, maintenance and obsolescence.

Fixed assets are also assessed as to whether there are indictors of impairment. This assessment involves consideration of the economic viability of the purpose for which the asset is used.

Food parcels are based on 8-12 items of food at an average cost of £15 with the Giving Tree parcels estimated at an average of gifts per child totaling £25.

Wages are allocated across projects both on a direct basis and a percentage basis, Where salaries are funded, the allocation of wages is direct. For employees involved in several projects, the salaries are allocated on a percentage basis.

Support costs are not related directly to charitable activities but support the general running of the organisation. Support costs are allocated based on actual costs in regards to certain activities and a percentage basis based on income for insurance.

Grants

Charitable Income

Providing Support

Charitable Income

Providing Support

CRNS sales

Joinery, carpet and removal income

SCVO Grants

Trading costs

Operating charity shops

Other trading activities

Trading costs

Providing Support

Providing Support

Donated goods

Rates

Light and heat

Repairs and maintenance

Postage, stationery and advertising

Legal and professional

Cleaning and decoration

Interest payable

Bank charges

Covid 19 costs

Premises expenses

Staff training

Motor and travel costs

The Giving Tree

Food bank expenses

Premises

Administration

Governance costs includes payments to the auditors of £7,644 (2021- £6,550) for audit fees.

One of the trustees S Macindoe (or any persons connected with them) received remuneration of £nil (2021: £2,355). None of the trustees (or any persons connected with them) received benefits from the charity during the year.

The average monthly number of employees during the year was:

The bank overdraft is secured by a standard security over the property owned by the company.

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £22,550 (2021 - £7,387).

The fixed asset funding has been received from numerous sources to help fund the purchases of the new assets together with their maintenance.

Food Bank funds were received from organisations to allow the purchase of food to help disadvantaged people un the Aberdeenshire area.

Donated goods include storage space and food, toys, furniture and other items donated by public for distribution.

Community Connector funds were received from The Robertson trust to assist with the employment of a community liaison.

Premises Refurbishment fund were received from the Clothworkers' foundation to fund the refurbishment of the premises.

Union Square funds were received for assistance for running the charity's shop due to the closure of the Union Square unit.

Crisis UK funds were received to assist in the continued running of the charity.

Lord Provost funds were received for the purchase of food for the food bank.

First Port funds were received for wages in the provision of services by the charity.

AVCO funds were received towards the provision of food packages for the food bank.

The Hunter Foundation funds were received to assist in the provision of the food bank.

Community Enterprise funds were received to provide assistance to the foodbank during the pandemic.

Aberdeen City Council funds were received for the provision of the food bank and to assist in the purchase of a refrigerated van.

Zero Waste funds were received to help purchase Covid distancing measures during the pandemic.

Community Food Grant funds to provide help with food care packages.

Community Enterprise funds were received to assist the charity continue work in the foodbank, telephone help and regular communication during the pandemic.

DWP Kickstart is funding received from the government to support work placements for young people if they are at risk on long term unemployment.

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

The remuneration of key management personnel is as follows.

Due to updated guidance released specifically relating to the accounting treatment of the CJRS funding, grant income received from the scheme has been shown within income from charitable activities and removed from income from donations and legacies. This income was also previously shown as restricted therefore this has now been reclassified at unrestricted income.

In 2021 £86,160 of wages expenses relating to the CJRS was included within restricted expenses. This has therefore also be reallocated to unrestricted in line with guidance.