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2024-03-31-accounts

Dignity for all Limited

2024 annual review and financial statements

Church Action on Poverty Limited

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Charitable company details Charity registration number: 1079986 Company registration number: 3780243

Registered office and operational address

28 Sandpiper Court Water’s Edge Business Park Modwen Road Salford M5 3EZ

Trustees (Council of Management) Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

John Allison-Walsh Gemma Athanasius-Coleman Stef Benstead (until November 2023) Margaret Cairney Andrew Connell John Dale (Chair until November 2023) Sandra Dutson (to November 2023) Charles Elliott (Treasurer) Helen Goodman (Chair from November 2023) Rich Jones (from November 2023) Richard Machin Amanda Mallen (from November 2023) Ashleigh May (from November 2023) Tracy Porter (from November 2023) David Primrose (Vice Chair) Martin Stringer (from November 2023)

Key management personnel

Niall Cooper (Chief Executive Officer) Lindsey Hall (People, Partnerships and Learning Manager, from May 2023) James Henderson (Your Local Pantry Network Development Manager) Liam Purcell (Communications and Supporter Relations Manager) Karen Wilson (Finance Manager and Company Secretary)

Staff

Gavin Aitchison Rachel Brown Jessica Clark Pete Duberly (from January 2024) Felicity Guite Shabir Jivraj Piers Lidvall (until July 2023) Ellie Malhotra (from June 2023) Jane Perry (from February 2024) Dan Riley Eskiturk (from August 2023) Chris Shelley Jen Sissons (from June 2023) Kate Simcock Adam Spiers (from January to June 2024)

Freelancers and consultants

Deirdre Brower Latz, Nazarene Theological College Carmel Murphy Elliott, Urban Life Jane Perry Sandra Rice, Migrant Support Penelope Rodie Dr Fiona Tweedie

Independent examiner Jennifer Daniel Slade & Cooper Limited Beehive Mill Jersey Street Ancoats Manchester M4 6JG

Bankers

National Westminster Bank plc 11 Spring Gardens, Manchester M2 1FB

Triodos Bank Deanery Road, Bristol BS1 5AS Unity Trust Bank, Four Brindleyplace, Birmingham B1 2JB

Cambridge and Counties bank, Charnwood Court, 5B New Walk, Leicester LE1 6TE

2024 annual review and financial statements

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2023–24 was a strong year for Church Action on Poverty and I want to thank everyone who contributed to our achievements: staff, churches, funders, partners and trustees.

As a Christian-based organisation we want to see people in the UK freed from poverty. We believe it is God’s plan that everyone should flourish. In our work we put the dignity, agency and power of those we work with at the forefront of what we do.

ae

In 2023–24 we built a movement of support to carry forward the mission. One of our objectives is to educate the public about poverty, and as I write this the Let’s End Poverty campaign is engaging with people across the country during the General Election campaign to make the case for structural change. We had a number of successful and high-profile events, which you can read about in this report. Importantly, through our Speaking Truth To Power programme we amplified the voices of those with lived experience , giving them the opportunity to change things in their communities in Liverpool, London and Lewes.

The Local Pantry programme grew significantly and with the support of the Co-op we opened our 100th Pantry. The power of the Pantry movement is felt partly in the great support given to thousands of families with their weekly shop and partly in the communities of hope Pantry members are able to build for themselves to tackle other issues like health and wellbeing.

Our roots lie in the churches, and one of the most creative pieces of work is our Church on the Margins collaboration with the United Reformed Church and Methodists to ensure that the views and interests of the people in these neighbourhoods have a full place in their church life.

As you can see opposite, we had a big turnover on the Council of Management – I particularly want to thank my predecessor John Dale and Stef Benstead for their contribution and to welcome new trustees and staff.

It is going to be a challenge to maintain the same level of growth and activity this year and next. Despite the fact that need is as great as ever, traditional funders are overstretched. So I also want to appeal to you, our supporters, to keep giving and spread the word.

Helen Goodman, Chair of Council of Management 6 September 2024

Church Action on Poverty Limited

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Our vision

We put gospel values of justice and compassion into practice.

Our vision, as a Christian organisation, is that the UK can and must be transformed into a country where everyone can live a full life, free . from poverty

Poverty is an outrage against humanity . It robs people of dignity, freedom and hope, of power over their own lives. We believe that our vision – an end to poverty in the UK – can become a reality.

To realise our vision, our long-term goal is to build a powerful social movement with people and communities struggling against poverty to reclaim dignity, agency and power together.

Our values

Dignity

For Christians, all human beings are created in the image and likeness of God. All of our work is founded on the belief that every human being deserves dignity, to be treated with respect, and a chance to live life in all its fullness.

Agency

Agency is people’s ability and freedom to act, to make a difference in the world – individually or collectively. Too often, projects and campaigns seek to tackle poverty without treating the people who experience it as active agents. But people who struggle against poverty on a daily basis have the deepest understanding of what needs to change, and some of the best ideas for doing so. Wherever possible, Church Action on Poverty’s work is actively shaped and led by people who have experienced poverty themselves.

Power

People continue to be trapped in poverty because it is sustained by unjust structures and systems. It’s part of the church’s mission to speak out and transform those unjust structures – as the prophets did in the Bible. That means challenging the people who have too much power in our society. We support people in poverty to speak truth to power and make change.

2024 annual review and financial statements

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Mission

To work with people living in poverty, the churches and others to overcome poverty in the UK.

Objects

To promote and advance the education of the public in matters relating to poverty and to raise the level of awareness and understanding of poverty in the United Kingdom.

To advance the education of the public by promoting research and study into poverty and to provide and encourage investigation into the problems faced by the poor in the United Kingdom and to publish the results.

To advance the education of the public in the part that the churches can play in meeting the needs of those members of society whose development and participation in society is impaired by poverty.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity’s aims, objectives and activities remained focused on its stated

purposes.

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

These objects have been extracted from our Memorandum of Association.

The trustees present their report and the independently examined financial statements for the year ended 31 March 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Church Action on Poverty Limited

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Achievements, performance and beneficiaries ~~i ae~~

The charity's main activities and who we try to help are described below. All our charitable activities focus on the United Kingdom, and are undertaken to further Church Action on Poverty Ltd’s charitable purposes for the public benefit.

Who ’ s involved? 10,000+ followers in print and online

3,000 individual donors 500 donor churches and groups

A creative collective of theologians, writers and poets

Local Church Action on Poverty groups in Sheffield and the North East

19,289 member households of Local Pantries (comprising over 40,000 children and adults)

All kinds of partners , including...

What difference did we make?

What did we do together?

In June, Dignity For All , our first conference for all our partners, was led by people with experience of poverty and brought people together to discuss how to grow the wider movement.

The Dignity For All conference was a wellattended success which inspired and energised people to work for an end to poverty. It will be happening again in 2024.

We helped to launch and coordinate Let’s End Poverty, a grassroots coalition working to put UK poverty on the agenda at the next General Election.

Over 5,000 people

listened to Gordon Brown speak about the urgent need to tackle UK poverty, launching Let’s End Poverty at the Greenbelt festival.

In October, we supported church leaders and people with lived experience of poverty to come together and learn from each other at a roundtable event in Durham.

115 organisations

supported Challenge Poverty Week, and organised over 30 events. Following our roundtable event, church leaders in the North East are amplifying the voices of lived experience and discussing new ways of working together to . tackle poverty

In October, community projects celebrated their work and spoke out for change during Challenge Poverty , Week England and Wales with our coordinatig support. In February, churches across the UK explored the theme ‘Dreamers Who Do’ on Church . Action on Poverty Sunday

On Church Action on Poverty Sunday, churches raised over twice as much to support the growing movement as they did in 2023!

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Church Action on Poverty Limited

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: Sharing stories of hope Media and communications

Who ’ s involved?

Our communications team , dedicated to ensuring we have a loud and distinctive voice for change

The participants in our Speaking Truth to Power programme (see opposite), who draw on their lived experience of poverty to act as expert advisers and to speak out for change

Local Pantries and other community projects across the UK, whose voices and stories we amplify

A range of creative people who use the arts to share stories of hope – this year we co-launched ‘Dreams and Realities’, a major project working with painter Stephen Martin and a community choir in Sheffield (pictured below)

What did we do together?do together? together?

a What did we do together?do together? together? What difference did Our expert advisers drew we make? on their lived experience Our expert advisers expert advisers of poverty to comment were featured widely in the media on the in the media, reaching Budget and other policy thousands of people to announcements.

Our expert advisers expert advisers were featured widely in the media, reaching thousands of people to present the perspective of lived experience on the impact of government policy.

We trained and supported our Speaking Truth to Power participants, and other partners, to use new and traditional media to tell their stories.

People are inspired and empowered by knowing that their voices are being heard, and having a chance to make a difference.

We worked with individuals and groups to tell their own stories of community activism and hope.

a | || wd The new Pantry Post We launched Pantry Post_ , a newsletter enabled us to newsletter for the thousands share stories of dignity, of members of Local choice and hope in a way Pantries. that connects people We learned a lot about how across the UK-wide to share stories of hope – network, with members and shared that learning themselves telling their with our partners and allies. Pantry stories. We supported the Let’s End Poverty campaign to develop an effective communications strategy.

2024 annual review and financial statements

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Speaking Truth to Power panelists sharing their stories and visions with BBC Radio Manchester

I think we will

making a change

(Ashleigh May, member of the Speaking Truth to Power panel)

Speaking Truth to Power

Who ’ s involved?

A national panel of dedicated activists who want to draw on their lived experience of poverty to challenge people in power and change unjust structures

Local partner organisations running their own Speaking Truth to Power programmes in Lewes, Peckham, Bootle and elsewhere

Our brilliant staff team , sharing expertise in empowerment, storytelling, campaigning and making change

What did we do together?

Our national and local panels came together regularly for training and support , and plan what action they want to take for change.

Panelists shared their stories in the media (see opposite page).

We worked with partners to amplify unheard voices and reach national audiences.

Panelists spoke at brilliant events alongside political party conferences.

What difference did we make?

Participants shared their skills and gained new ones.

Panelists challenged policy-makers directly about the impact of their decisions on people in poverty.

We spoke out in a way that was genuinely led by the real experts – people who have lived experience of the issues.

Church Action on Poverty Limited

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Offering dignity, choice and hope through 120 Local Pantries

7 ) : What difference did We celebrated the opening we make? of our 100th Pantry – and 14 new Pantries opened the 10th anniversary of the this year, reaching many first Pantry opening. What did we do together?

: A growing network of Your Local Pantry neighbourhood food clubs – which reached new regions including Newcastle and Nottingham for the first time this year Who ’ s involved?

14 new Pantries opened this year, reaching many new communities with dignity, choice and hope. People made 268,506 visits to Pantries this year. Members save an average of £21 on their weekly shop.

In Bootle, we launched our first Self-Reliant Group for Pantry members.

Pantry members began receiving training through our Speaking Truth to Power programme.

All kinds of local partner organisations who run Pantries – including academy trusts, housing associations, local councils, and 50+ churches

Mobile Pantries enable us to offer dignity, choice and hope to people in rural and isolated areas. Pantries offer so much more than just food. Community cohesion... improved mental and physical health... opportunities and hope...

We launched Pantry Post , a newsletter sharing stories from and for Pantry members.

’ Your Local Yam oron Generous funders and stories from and for Pantry partners including The members. Co-operative, the Robertson We enabled more Pantries Trust, SKyLight, Fareshare to promote the Healthy and others Start scheme and other forms of ‘wraparound’ support for members. We worked with partners to open more mobile and multi-site Pantries . We supported Pantries with training, funding, and regional and national . gatherings

not alone in your struggles. It’s great to know you’re support if you need it,

side of things.

2024 annual review and financial statements

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What ’ s important to Pantry members?

99% said that saving money on the weekly shop is important, 88% said it’s very important

98% said tackling food waste is important, 73% said this is very important

98% said knowing that their Pantry belongs to the local community is important

98% said that increasing the amount of fresh and healthy food eaten in their household is important

95% said increasing the variety of food eaten in their household is important

? ? ? ?

98% said being able to choose their own food is important

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74% said having a say in the decisions about running a Pantry is important

91% said increasing the overall amount of food eaten in their household is important

89% said making friends with others in their local community is important

73% said having the opportunity to volunteer at the Pantry is important

Church Action on Poverty Limited

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A growing network

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100
80
60
40
20
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2018 2019 2020 2021 2022 2023
The Pantry network has grown
rapidly since its launch in 2018
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0 6 Pantries in Edinburgh and
2018 2019 2020 2021 2022 2023 nearby – they share ideas
and support one another
The Pantry network has grown
rapidly since its launch in 2018
First Newcastle
Pantry opened
this year!
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3 Pantries
3 Pantries in Leeds and
in Northern nearby
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6 Pantries in Greater
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the Stockport Pantries
that started it all!
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including our first
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21 Pantries across the
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West Midlands – we have
exciting partnerships with
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Pantry social impact report published in 4 Pantries in Pantry opened in
summer 2023. See an up-to-date map at Portsmouth summer 2023 in
www.yourlocalpantry.co.uk/pantry-listings Aylesham!
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2024 annual review and financial statements

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Pantry Stories

Tanya’s story

Tanya is the coordinator, and also a member, at Pennywell Pantry, Edinburgh. She lives with her husband and three children. She says that the Pantry makes a big difference to the food her family eats. The family membership means that she is able to get a lot of fresh fruit and veg from the Pantry, as well as meat and some basic supplies such as washing powder. Tanya says shopping at the Pantry helps her to save money on her food shopping, which helps her to pay other bills.

Tanya says the family membership is particularly helpful because she has three children; she is able to get more food for her growing family and buy handy snacks for the children to take to school, as well as nappies for the baby. Tanya says her children are able to eat fresh food twice a day because she has family membership.

Tanya told us that even though she is working, it is still a struggle to manage her household finances (rent, gas, electric, etc.). Her home is quite cold, so in the winter she has to have the heating on for the children and the baby. Tanya says that being a Pantry member has helped her financial situation, she is able to source food and household items from the Pantry, which means her budget is not so stretched. However, she still does not have any money left over to save, or put towards treats, all of the money goes on bills, food and clothing, etc.

“We don't have choice to spend or keep some money for something like a children’s holiday.”

Tanya says that before joining the Pantry she was struggling with her physical and mental health, after having a series of operations, and after having her youngest child. Since starting her work at the Pantry she is feeling a lot better: “I am totally different. I love life.”

Sharon’s story

Sharon is a volunteer and has family membership at Pennywell Pantry. Sharon says she has been struggling financially, particularly due to the increases in energy prices. Sharon says that joining the Pantry has improved her financial situation. Family membership helps Sharon to get enough food for her family, so she doesn’t have to spend so much at the supermarket, which makes it easier to pay her other bills.

Sharon appreciates being able to get cat food at the Pantry because it can be expensive at the supermarket. Sharon says she is able to get a lot more for her money at the Pantry, especially with recent increases in the price of food. Sharon said that she does not have any spare money to save, or put towards special occasions like birthdays and Christmas.

Sharon suffers from mental health problems and being a volunteer at the Pantry has helped her to get out of the house and make new friends.

“If I wasn’t a member or a volunteer ... I used to just sit in the house and not go anywhere.”

Now she volunteers two days a week, chats to the customers and gets to know them, offering them support and a friendly face.

Church Action on Poverty Limited

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Exploring what it means to be a church on the margins

Who ’ s involved?

An active partnership with the United Reformed Church’s North West Synod Collaboration with the Methodist Church’s Church on the Margins programme A range of churches across Greater Manchester

What did we do together?

i We established a new Community of Praxis , providing space for people who are part of churches on the margins to share ideas and encourage one another. We supported the United Reformed Church’s North West Synod in the creation of a new anti-poverty

strategy.

We took part in antipoverty neighbourhood meetings alongside churches participating in the programme.

We began developing a programme inspired by Poverty Truth Commissions, which will allow g rassroots groups with lived experience of poverty to be more involved in church decision-making.

What difference did we make?

Communities of praxis will enable churches to reflect on the work they do as part of marginalised communities, energising them to do more.

The URC North West Synod will share their new anti-poverty strategy and encourage other churches and regions to develop their own.

People on low incomes will have a greater say in how churches are run in Greater Manchester.

2024 annual review and financial statements

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Building a strong team and a sustainable organisation

Who ’ s involved?

What did we do together?

What difference did we make?

Our staff all take a ‘one team’ approach, so that all our programmes collaborate and support one another to make a bigger impact.

All of our programmes are able to focus on deliverng change rather than on admin.

We have minimised unnecessary expenditure of time and effort on supporting our programmes.

Church Action on Poverty Limited

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This was a positive year for Church Action on Poverty, with growth in established and new projects and staff numbers. During the year procedures have been further streamlined and bank arrangements reviewed to maximise interest rates and minimise risk.

The trustees took the decision to invest unrestricted reserves to support the Speaking Truth to Power and Your Local Pantry projects, which explains the deficit at year end and the reduction in unrestricted funds.

Unrestricted donations from committed individuals, local churches and legacies (including Gift Aid) has seen an increase in 2024, mainly due to past Gift Aid claims being processed during the year, to £282,193 (2023: £199,693). Total unrestricted funds carried forward (including designated funds) were £76,798 (2023: £113,180). Unrestricted funds are vital to finance the core costs of the charity, which continue to be carefully managed. They also fund campaigns and events which underpin so much of the charity’s impact. A designated fund was established during the year from a large donation received, and was ring-fenced for our involvement in the Let’s End Poverty campaign and also Your Local Pantry. At the end of the financial year the fund balance was £20,648.

We have strong relationships with our funders, who increasingly provide us with committed funding for programmes that will continue for multiple years. The largest of these has one year’s funding left, and the charity are in the process of securing new multiple-year funding for this work.

Continued funding from The Cooperative has enabled the Pantry network to expand substantially, as the need for food security grows. Membership subscriptions are received to facilitate our support for all Pantries.

Continued funding from the Tudor Trust has provided funding for our work supporting the network of Self-Reliant Groups. This is the last year of funding but the Self-Reliant Groups will continue on the ground, albeit without the support of a dedicated Church Action on Poverty staff member.

The Church on the Margins project has received funding from the United Reformed Church, Methodist Church and MB Reckitt Trust, which has meant that a dedicated staff member has been appointed to expand this project.

Funding from The Cooperative and an anonymous trust has allowed the Speaking Truth to Power programme to continue to develop further.

We are very grateful to all our funders, and further details about who has funded which programmes can be found in note 4. The carried forward balance of restricted funds of £71,309 (2023: £107,497) relates to programme funding for long-term projects continuing in 2024 and beyond.

Reserves policy

Reserves are held to build resilience and capacity, and to allow Church Action on Poverty to continue its activities in the event of a short-term reduction in income.

In 2023 the Council of Management reviewed how it calculates the level of free reserves deemed necessary. Factors such as the cost of operating without any programme recharges (restricted grants cover some unrestricted costs) and the cost of winding up the organisation in an orderly way were considered. This led the Council to conclude that a range of £53,000 to £84,000 of free reserves is appropriate at this time. At the end of 2023–24 the level of free reserves (i.e. unrestricted general funds) was £76,798 (2023: £113,180), which sits comfortably inside the policy range. Given the ongoing economic uncertainties, this is considered acceptable and reassuring as we continue our ever more vital work.

The organisation’s current position compared to the policy’s range is considered at every Council of Management meeting, and the appropriate range of free reserves is considered every three years, or when there is a significant change in circumstances.

2024 annual review and financial statements

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Your Local Pantry

We will continue to develop and expand our network of Local Pantries which soften the blow of high living costs, and create the conditions for communities to grow and thrive, by bringing people together around food. Working with the Cooperative and other partners, we aim to open a further 40+ Pantries across all four nations of the UK, growing the network to more than 150 Pantries by April 2025, whilst at the same time ensuring the long-term sustainability of the Pantry network as a whole.

Speaking Truth to Power

We will support lived experience activism, at both community level and nationally. We will continue to support our national panel of expert advisers with lived experience to speak up and take action together, including proactively engaging with the media. We will also support local partner organisations to centre lived experience, including the Feeling the Pinch partnership in Lewes (East Sussex); Pecan (Southwark); Mums on a Mission (Halifax) and Lived INsights and YorkMix (York).

Church on the Margins

This year sees the launch of the next phase of our Church on the Margins programme, facilitating those experiencing poverty and marginalisation to regain dignity, agency, and power within their local churches, communities and the wider institutional church. A core element of this is partnering with the United Reformed Church North Western Synod, to develop a new ‘Church with People at the Margins’ strategy as the key mission priority for the Synod as a whole. It is our shared intention that this model will be replicated across the United Reformed Church nationally, and by other churches and denominations in due course.

Let’s End Poverty: building a wider movement

We will continue our long-term strategy of working with a wide range of people and partners to build a more cohesive and powerful movement to tackle poverty across the UK. In 2024 this will especially focus on promoting Let’s End Poverty as a broad movement of people and over 60 organisations which are coming together with the aim of making poverty a priority in the General Election and for the new Government. This will also encompass our second Dignity For All conference in July, Challenge Poverty Week in October and Church Action on Poverty Sunday in February 2025.

Dreams and Realities: hope-filled creativity and communications

A key element of our work continues to be sharing hope-filled stories that celebrate, connect and inspire people to act. During 2024 we will continue to expand the use of creativity, including coordinating Dreams and Realities: a touring exhibition of portraits powerfully sharing the dreams and realities of nine individuals with personal experience of poverty in Sheffield; promoting ‘Artists for Change’ as a creative strand within Let’s End Poverty; and a series of creative projects with Pantry members across the country.

Operational effectiveness

We will continue to focus internally on securing sustainable income that will enable us to deliver our wider goals; providing the organisation with robust systems and financial management controls, and nurturing supporter relations; and ensuring that we are learning from, and disseminating learning from, our work,

Overall financial and fundraising aims

To ensure Church Action on Poverty is able to continue and extend its vital work, especially in the context of the ongoing cost of living crisis and wider economic uncertainty.

To work towards a position where unrestricted income, i.e. that from our committed givers, is sufficient to cover the core costs of running the organisation.

To strengthen our relationships with existing funders and donors, increasing their level of commitment and support.

To continue to explore other ways of diversifying our income streams and reducing our dependence on restricted grant funding, including further growing the income as a result of the expansion of the Your Local Pantry network.

Church Action on Poverty Limited

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Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 1 June 1999 and registered as a charity on 24 March 2000.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 11 to the accounts.

Trustee/director election

Trustees/directors make up Church Action on Poverty’s Council of Management, the organisation’s governing body. Each year, one third of members of the Council of Management retire from office at the Annual General Meeting, all of whom are eligible for re-election. All members of Church Action on Poverty are invited to make nominations, and new Council of Management members are elected at the Annual General Meeting. Where there are specific gaps in skills or experience within the Council membership, the Council is empowered to co-opt one or more additional members until the following Annual General Meeting.

Trustee/director induction

The new trustees/directors undergo an induction process which explains the staffing, structure, etc. of the organisation and a half-day session at the Church Action on Poverty offices with the Chair, Chief Executive and other Church Action on Poverty staff.

Organisational structure

The full Council of Management meets a minimum of four times a year. The Council operates an annual planning cycle, including establishing and reviewing strategic priorities, agreeing and monitoring an organisational year plan, and other organisational and operational policies and priorities.

An Officers’ Group meets bi-monthly to discuss the more detailed operations of the charity. The Treasurer is in contact with the Finance Manager on a regular basis to specifically discuss finances. The senior staff meet regularly and the full staff team meets quarterly as part of the planning cycle.

Risk management

The major risks facing the charity, as identified by the trustees, have continued to be reviewed and systems established to mitigate those risks.

The Council of Management reviews Church Action on Poverty’s risk register regularly. The potential likelihood and impact of each risk is considered and traffic-light colours are used. Probably unsurprisingly, the risk of a pandemic had not previously been explicitly considered, but the strength of Church Action on Poverty’s relationships with supporters, and the thoroughness with which other identified risks have been mitigated, ensured that the pandemic has not been financially detrimental to the charity.

In 2024, as in recent years, no financial risks have been identified as ‘red’. Ongoing risks that were identified include:

Lack of funds leading to a significant financial loss in the year – this is mitigated by having a clear funding strategy and plans to diversify the funding sources further. Future funding forecasts are provided to the Council at each meeting so that the known end of funding agreements can be planned for. Budgets are managed carefully and cash flow considered regularly to ensure that the risk of a lack of funds is minimised.

Ageing supporter base – this is mitigated by a creative supporter relations strategy for actively attracting new members, donors and legacies. Investment in a new website and database support this strategy.

Lack of unrestricted reserves – while this was seen as a ‘red’ risk a few years ago it is no longer considered to be so. To mitigate this risk re-arising our reserves policy is clearly linked to our business plan (see details of our reserves policy above).

2024 annual review and financial statements

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Other risks identified as less significant include the risk of fraud and error occurring; inadequate reporting to funders; or inadequate insurance. All of these risks are considered regularly and action is taken to mitigate them when necessary. The Council also continues to take steps to reduce risk by holding cash reserves in a number of separate banking institutions.

Funds held as custodian trustee on behalf of others

Church Action on Poverty does not currently hold any funds on behalf of any other charities.

Statement of responsibilities of the trustees

The trustees (who are also directors of Church Action on Poverty for the purposes of company law) are responsible for preparing the trustees’ annual 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on 6 September 2024 and signed on their behalf by

Helen Goodman

Helen Goodman (Sep 26, 2024 11:01 GMT+1)

Helen Goodman Chair of Council of Management

Church Action on Poverty Limited

20

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2024 which are set out on pages 14 to 30.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jennifer Daniel

Jennifer Daniel (Oct 3, 2024 16:00 GMT+1)

Jennifer Daniel Slade & Cooper Limited Beehive Mill Jersey Street Ancoats Manchester M4 6JG

2024 annual review and financial statements

21

Financial statements ie ~~eee~~ Statement of financial activities (including income and expenditure account) for the year ending 31 March 2024

Statement of financial activities (including income and expenditure account)
for the year ending 31 March 2024		 Statement of financial activities (including income and expenditure account) Statement of financial activities (including income and expenditure account) Statement of financial activities (including income and expenditure account)
Unrestricted Restricted Total funds Total funds
funds funds 2024 2023
Income from:
Donations and legacies3
Charitable activities: grants4
Subscriptions and other income5
Investments6
Total income
Expenditure on:
Raising funds7
Charitable activities8
Total expenditure
Net income/(expenditure) before net gains/(losses)
on investments		 £282,193
£33,715
£315,908
£242,841
£12,500
£310,372
£322,872
£416,562
£749
£104,500
£105,249
£109,897
£2,980
-
£2,980
£451
£298,422
£448,587
£747,009
£769,751
£58,919
-
£58,919
£50,199
£191,371
£569,289
£760,660
£734,073
£250,290
£569,289
£819,579
£784,272
£48,132
(£120,702)
(£72,570)
(£14,521)
—_op
Realised gains/(losses) on investments
Unrealised gains/(losses) on investments
Net income/(expenditure) for the year10
Transfer between funds
Net movement in funds for the year		 -
-
£48,132
(£84,514)
(£36,382)		 -
-
(£120,702)
£84,514
(£36,188)		 -
-
(£72,570)
-
(£72,570)		 -
-
(£14,521)
-
(£14,521)
Reconciliation of funds
Total funds brought forward
£113,180
£107,497
£220,677
Total funds carried forward
£76,798
£71,309
£148,107
———		 £235,198
£220,677

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Church Action on Poverty Limited

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Balance sheet as at 31 March 2024

----- Start of picture text -----
2024 2023
Current assets
Debtors [15] £52,852 £97,125
Cash at bank and in hand [16] £121,814 £149,451
Total current assets £174,666 £246,576
Liabilities
Creditors: amounts falling due in less than one year [17] (£26,559) (£25,899)
Net current assets £148,107 £220,677
Total assets less current liabilities £148,107 £220,677
- -
Creditors: amounts falling due after more than one year
Net assets £148,107 £220,677
The funds of the charity
Restricted income funds [18] £71,309 £107,497
Unrestricted income funds [19] £76,798 £113,180
Total charity funds £148,107 £220,677
----- End of picture text -----

For the year ended 31 March 2023, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes from page 23 to page 32 form part of these accounts.

Approved by the trustees on 6 September 2024 and signed on their behalf by:

Helen Goodman

Helen Goodman (Sep 26, 2024 11:01 GMT+1)

Helen Goodman, Chair

Charles Elliott

Charles Elliott (Oct 3, 2024 13:59 GMT+1)

Charles Elliott, Treasurer

2024 annual review and financial statements

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Statement of cash flows for the year ending 31 March 2024

----- Start of picture text -----
2024 2023
Cash provided by/(used in) operating activities [26] (£30,617) (£36,721)
Cash flows from investing activities
Dividends, interest, and rents from investments £2,980 £451
- -
Proceeds from sale of tangible fixed assets
- -
Purchase of tangible fixed assets
Proceeds from sale of investments - -
Purchase of investments - -
Cash provided by/(used in) investing activities £2,980 £451
Cash flows from financing activities
- -
Repayment of borrowing
- -
Cash inflows from new borrowing
- -
Cash provided by/(used in) financing activities
Increase/(decrease) in cash and cash equivalents in the year (£27,637) (£36,270)
Cash and cash equivalents at the beginning of the year £149,451 £185,721
Cash and cash equivalents at the end of the year £121,814 £149,451
----- End of picture text -----

Notes to the accounts for the year ending 31 March 2024

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Church Action on Poverty Ltd meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the

Church Action on Poverty Limited

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executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

Membership subscriptions are treated as restricted funds, they are the set-up and annual subscriptions paid by the members of Your Local Pantry project.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office fixtures and equipment 20%

2024 annual review and financial statements

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k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

Employees of the charity are entitled to join a defined contribution pension schemes on behalf of its employees. The assets of these schemes are entirely separate to those of the charity. The pension cost shown represents contributions payable by the charity on behalf of the employees. There were no outstanding contributions at the year end.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 2.

3 Income from donations and legacies

----- Start of picture text -----
Current reporting period Unrestricted Restricted Total in 2024
Donations £279,903 £33,715 £313,618
-
Legacies £2,290 £2,290
Total £282,193 £33,715 £315,908
Previous reporting period Unrestricted Restricted Total in 2023
Donations £191,415 £43,148 £234,563
-
Legacies £8,278 £8,278
Total £199,693 £43,148 £242,841
----- End of picture text -----

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4 Income from grants

----- Start of picture text -----
Current reporting period Unrestricted Restricted Total in 2024
Grants
Core campaigns and events
Marsh Charitable Trust - -
Methodist Church £6,500 - £6,500
Paracletos -
CMW Charitable Trust £6,000 - £6,000
Subtotal for Core campaigns and events £12,500 - £12,500
Speaking Truth to Power
- -
Joseph Rowntree Foundation
Co-op Community Partnerships Fund £54,696 £54,696
-
Anonymous trust £15,000 £15,000
Subtotal for Speaking Truth to Power - £69,696 £69,69 6
Self-Reliant Groups
Tudor Trust - £25,000 £25,000
Paracletos -
-
Manchester Guardian Society
Subtotal for Self-Reliant Groups - £25,000 £25,000
Your Local Pantry
-
Co-op Community Partnerships Fund £173,304 £173,304
-
University of Liverpool £3,180 £3,180
- -
John Laing Charitable Trust
- -
Feeding Liverpool (St Andrews Community Network)
Subtotal for Your Local Pantry - £176,484 £176,484
Church on the Margins
MB Reckitt Trust - £5,000 £5,000
Methodist Church - £10,025 £10,025
United Reformed Church - £24,167 £24,167
Subtotal for Church on the Margins - £39,192 £39,19 2
Food insecurity research
- -
University of Sheffield
Total £12,500 £310,372 £322,872
----- End of picture text -----

2024 annual review and financial statements

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----- Start of picture text -----
Previous reporting period Unrestricted Restricted Total in 2023
Grants
Core campaigns and events
Marsh Christian Trust £2,000 - £2,000
Methodist Church £6,500 - £6,500
Paracletos £9,000 - £9,000
CMW Charitable Trust £6,000 - £6,000
Subtotal for Core campaigns and events £23,500 - £23,500
Speaking Truth to Power
-
Joseph Rowntree Foundation £65,500 £65,500
-
Co-op Community Partnerships Fund £59,318 £59,318
-
Manchester Guardian Society £1,000 £1,000
Subtotal for Speaking Truth to Power - £125,818 £125,818
Self-Reliant Groups
Tudor Trust - £45,000 £45,000
Paracletos - £1,000 £1,000
-
Manchester Guardian Society £1,000 £1,000
Subtotal for Self-Reliant Groups - £47,000 £47,000
Your Local Pantry
-
Co-op Community Partnerships Fund £158,543 £158,543
Robertson Trust - £15,000 £15,000
-
John Laing Charitable Trust £12,900 £12,900
-
Feeding Liverpool (St Andrew’s Community Network) £6,331 £6,331
Subtotal for Your Local Pantry - £192,774 £192,774
Church on the Margins
-
Sir Halley Stewart Trust £10,488 £10,488
Methodist Church - £9,982 £9,982
United Reformed Church - £7,000 £7,000
Subtotal for Church on the Margins - £27,470 £27,470
Total £23,500 £393,062 £416,562
----- End of picture text -----

5 Income from charitable activities

----- Start of picture text -----
Current reporting period Unrestricted Restricted Total in 2024
Subscriptions and other income £749 £104,500 £105,249
Total £749 £104,500 £105,249
Previous reporting period Unrestricted Restricted Total in 2023
Subscriptions and other income £108,631 £1,266 £109,897
Total £108,631 £1,266 £109,897
6 Investment income
Current reporting period Unrestricted Restricted Total in 2024
Income from bank deposits £2,980 - £2,980
Total £2.980 - £2.980
Previous reporting period Unrestricted Restricted Total in 2023
Income from bank deposits £451 - £451
Total £451 - £451
----- End of picture text -----

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7 Cost of raising funds

----- Start of picture text -----
2024 2023
Staff costs £49.193 £42,529
Printing and postage £9,726 £7,670
Total £58,919 £50,199
----- End of picture text -----

All expenditure on cost of raising funds is unrestricted.

8 Analysis of expenditure on charitable activities

----- Start of picture text -----
Current reporting period Staff costs Operating costs Total in 2024
Core campaigns and events £119,157 £58,984 £178,141
Special projects – Let’s End Poverty £8,096 £1,256 £9,352
Speaking Truth to Power £115,474 £10,040 £125,514
Self-Reliant Groups £15,354 £13,630 £28,984
Your Local Pantry £309,038 £82,555 £391,593
Church on the Margins £22,464 £734 £23,198
Governance costs [9] - £3,878 £3,878
Total £589,583 £171,077 £760,660
Previous reporting period Staff costs Operating costs Total in 2023
Core campaigns and events £93,810 £77,972 £171,782
Special projects – Pilgrimage on the Margins £10,994 £7,091 £18,085
Special projects – Social Change Agency £820 - £820
Speaking Truth to Power £94,721 £5,081 £99,802
Self-Reliant Groups £46,125 £13,529 £59,654
Your Local Pantry £186,852 £148,467 £335,319
Church on the Margins £21,635 £24,232 £45,867
Governance costs [9] - £2,744 £2,744
Total £454,957 £279,116 £734,073
2024 2023
Unrestricted expenditure £569,289 £541,462
Restricted expenditure £182,019 £192,611
Designated expenditure £9,352
Total £760,660 £734,073
----- End of picture text -----

9 Analysis of governance and support costs

----- Start of picture text -----
Current reporting period Basis of Support Governance Total in 2024
apportionment
Accountancy services Governance - £1,170 £1,170
Trustees’ expenses Governance - £1,446 £1,446
Meeting costs Governance £1,262 £1,262
Total - £3,878 £3,878
Previous reporting period Basis of Support Governance Total in 2023
apportionment
Accountancy services Governance - £1,900 £1,900
Trustees’ expenses Governance - £2,546 £2,546
Total - £4,446 £4,446
----- End of picture text -----

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10 Net income/(expenditure) for the year

This is stated after charging/(crediting):

----- Start of picture text -----
2024 2023
Auditor's remuneration - payroll bureau fees - £760
Independent examiner's fee £1,170 £1,140
Total £1,170 £1,900
----- End of picture text -----

11 Staff costs Staff costs during the year were as follows:

----- Start of picture text -----
2024 2023
Wages and salaries £499,109 £371,086
Social security costs £44,334 £33,514
Pension costs £47,132 £36,488
Total £590,575 £441,088
Allocated as follows:
2024 2023
Cost of raising funds £49,193 £42,529
Charitable activities £541,382 £398,559
Total £590,575 £441,088
----- End of picture text -----

No employees have employee benefits in excess of £60,000 (2023: nil).

The average number of staff employed during the period was 15.3 (2023: 11).

The average full-time equivalent number of staff employed during the period was 15 (2023: 11).

The ratio between the salaries of the highest-paid and lowest-paid staff members was 2:1(2023: 2:1).

The key management personnel of the charity comprise the trustees and the Leadership Team. The total employee benefits of the key management personnel of the charity were £235,850 (2023: £155,041).

12 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: nil).

7 members of the management committee received travel and subsistence expenses during the year of £1,446 (2023: £2,546).

Aggregate donations from related parties were £2,919 (2023: £3,471).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2023: nil). Rich Jones is a trustee and is also employed by a Your Local Pantry member organisation. Membership subscriptions received during the year total £3,800.

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

14 Debtors

----- Start of picture text -----
2024 2023
Grants receivable - -
Other debtors £17,890 £94,661
Prepayments and accrued income £34,962 £2,464
Total £52,852 £97,125
----- End of picture text -----

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15 Cash at bank and in hand

----- Start of picture text -----
2024 2023
-
Short-term deposits £60,000
Cash at bank and in hand £61,814 £149,451
Total £121,814 £149,451
----- End of picture text -----

16 Creditors: amounts falling due within one year

----- Start of picture text -----
2024 2023
Bank overdraft - -
Bank loan - -
Trade creditors - -
-
Short term compensated absences (holiday pay) £3,748
Other creditors and accruals £26,559 £22,151
Deferred income - -
- -
Taxation and social security costs
£26,559 £25,899
----- End of picture text -----

17 Analysis of movements in restricted funds

----- Start of picture text -----
Current reporting period Balance at 1 Income Expenditure Transfers Balance at 31
April 2023 March 2024
Self-Reliant Groups £343 £28,641 (£28,984) -
Your Local Pantry £42,432 £304,959 (£391,593) £65,144 £20,942
Church on the Margins £29,816 £39,191 (£23,198) £45,809
Speaking Truth to Power £34,906 £75,796 (£125,514) £19,370 £4,558
Total £107,497 £448,587 (£569,289) £84,514 £71,309
Previous reporting period Balance at 1 Income Expenditure Transfers Balance at 31
April 2022 March 2023
Poverty Media Unit £3,193 - (£3,193) - -
Self-Reliant Groups £12,997 £47,000 (£59,654) £343
Your Local Pantry £50,063 £232,188 (£335,319) £95,500 £42,432
Manchester Poverty Truth Commission £1,975 - (£1,975) -
Church on the Margins £35,128 £27,470 (£45,867) £13,085 £29,816
Speaking Truth to Power (£1,278) £130,818 (£94,634) - £34,906
Social Change Agency £820 - (£820) -
Total £102,898 £437,476 (£541,462) £108,585 £107,497
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----- Start of picture text -----
Name of restricted fund Description, nature and purposes of the fund
Self-Reliant Groups To grow a network of Self-Reliant Groups
Your Local Pantry To grow a network of Pantries offering dignity, choice
and hope
Church on the Margins To explore how churches can better prioritise
marginalised people and communities
Speaking Truth to Power To train and support people with lived experience of
poverty to campaign for change
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2024 annual review and financial statements

31

18 Analysis of movements in unrestricted funds

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Current reporting period Balance at 1 Income Expenditure Transfers Balance at 31
April 2023 March 2024
General fund £113,180 £248,422 (£240,938) (£64,514) £56,150
-
Designated funds £50,000 (£9,352) (£20,000) £20,648
Total £113,180 £298,422 (£250,290) (£84,514) £76,798
Previous reporting period Balance at 1 Income Expenditure Transfers Balance at 31
April 2022 March 2023
General fund £117,693 £328,797 (£224,725) (£108,585) £113,180
Designated funds £14,607 £3,478 (£18,085) - -
Total £132,300 £332,275 (£242,810) (£108,585) £113,180
Name of unrestricted fund Description, nature and purposes of the fund
General fund The free reserves after allowing for all deisgnated funds
Designated funds Unrestricted funds designated by the trustees for special projects and
described on page 16.
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19 Analysis of net assets between funds

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Current reporting period General fund Designated Restricted Total
funds funds
- - - -
Tangible fixed assets
Fixed asset investments - -
Net current assets/(liabilities) £56,150 £20,648 £71,309 £148,107
- - - -
Creditors of more than one year
Total £56,150 £20,648 £71,309 £148,107
Previous reporting period General fund Designated Restricted Total
funds funds
- - - -
Tangible fixed assets
Fixed asset investments - - -
Net current assets/(liabilities) £113,180 - £107,497 £220,677
Creditors of more than one year - - - -
Total £113,180 - £107,497 £220,677
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20 Operating lease commitments

The charity’s total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

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Property Equipment
2024 2023 2024 2023
Less than one year £9,720 £9,720 - £179
One to five years £29,970 £38,880 - -
- £810 - -
Over five years
Total £39,690 £49,410 - £179
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Church Action on Poverty Limited

32

21 Reconciliation of net movement in funds to net cash flow from operating activities

----- Start of picture text -----
2024 2023
Net income/(expenditure) for the year (£72,570) (£14,521)
Adjustments for:
Dividends, interest and rents from investments (£2,980) (£451)
Decrease/(increase) in debtors £44,273 (£21,186)
Increase/(decrease) in creditors £660 (£563)
Net cash provided by/(used in) operating activities (£30,617) (£36,721)
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2024 annual review and financial statements

33

Where our money came from

Donations and legacies: £315,908 (42%)

Grants: £322,872 (43%)

Subscriptions and other income: £105,249 (14%)

Investments: £2,980 (<1%)

How we spent it

Your Local Pantry: £391,593 (51%)

Core campaigns and events: £178,141 (23%)

Speaking Truth to Power: £125,514 (17%)

Self-Reliant Groups: £28,984 (4%)

Church on the Margins: £23,198 (3%)

Let’s End Poverty: £9,352 (1%)

Governance costs: £3,878(<1%)

rs Find out more and get involved SyAee at www.church-poverty.org.uk

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