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← City Gate Community Projects

2025-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

City Gate Community Projects

(A company limited by guarantee)

Charity registration number: 1093245 Company registration number: 04298200

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

CITY GATE COMMUNITY PROJECTS

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the Financial Statements 13 to 26

CITY GATE COMMUNITY PROJECTS

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Yvonne Au Elizabeth Brewer Gwyn Davies Keith Harrison Suzanne Maine James Marchant Caroline Ward Jonathan Wilkins Nigel Wright (resigned 30 January 2025) Brooke Courtney Pamela Mitchell Keith Smith (appointed 25 November 2024 and resigned 31 March 2025) David Scott (appointed 16 May 2025)

Secretary Jonathan Wilkins Charity Registration 1093245 Number Company Registration 04298200 Number The charity is incorporated in England. Registered Office FareShare Sussex & Surrey Unit 3-4 Fairway Business Centre Westergate Road Brighton BN2 4JZ Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG Bankers The Co-operative Bank P.O. Box 250 Skelmersdale WN86WT

Page 1

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.

Objectives and activities

Objects and aims

The charitable objects as stated in the governing documents are summarised in our mission: “To fight hunger, tackle food waste and transform lives through the redistribution of food.”

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The trustees ensure that the charity is always managed with a view to benefitting the public and with regard to its beneficiaries. It also means identifying and minimising risks of harm. Decisions are made in accordance with the general framework for ‘trustee decision making’.

The charity sources good-to-eat surplus food from the food industry that would otherwise go to waste and landfill. We store and sort the food and deliver it to charities, breakfast clubs, after school clubs, children’s and family centres, hostels, food banks, supported housing and other community groups to provide nutritious meals for those in the community who need it most.

Volunteering

We provide a range of volunteering opportunities for people from diverse backgrounds. We would be unable to offer the same scale of service without their invaluable support.

Our volunteers receive incoming surplus food, stock the warehouses, pick deliveries and load and drive our delivery vans. They also serve on the board, support office administration and underpin our fundraising activities. Our volunteers are motivated by a desire to give back to their community, develop their skills, support vulnerable people and tackle food waste.

Page 2

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

The charity’s training supports people in developing workplace skills and experience. This helps them on the journey to being work ready and ultimately to find employment, often in the hospitality, warehousing and logistics sectors.

“It is one of the only times in the week I am able to really laugh along with other like-minded people. FareShare Sussex & Surrey has become a real community for me. It is the magic combination of great staff, wonderful fellow volunteers, useful work, feeling valued and companionship. I live alone and it is also the only time during the week that I sit down and eat with other people. I can't begin to say what an enormous difference this has made to my life in so many ways.” Volunteer, Guildford Depot

Our training and employability achievements in 2024-25 include 102 volunteers completing formal training in Food Safety, Health and Safety and manual handling.

Structure, governance and management

Nature of governing document

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum and Articles of Association on 03/10/2001 and as amended by Special Resolution.

Recruitment and appointment of trustees

The management of the company is the responsibility of the trustees who are elected and co-opted under the terms of the Articles of Association.

Risk management

The trustees have assessed the risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate its exposure. Quarterly reviews of the charity’s Strategic and Operational Risk Registers are completed by trustees and senior staff.

Achievements and performance

The compound effect of the last five years, including the pandemic, ‘the cost of living crisis’ and above government target inflation (especially on utilities, fuel and food) has impacted the charity significantly while still supporting ongoing high demand for our services. Food inflation remained high, peaking at 3% and above the government’s 2% inflation target for 75% of the year. The consequences had a direct cost impact on the charity, our partners and ultimately, those we serve. Against this challenging backdrop, 2024/25 still saw growth throughout our work to support our partners and their communities.

The charity continues to benefit from working in partnership, securing food from a wide range of suppliers from all stages of the supply chain, including growers, manufacturers, wholesalers, hospitality and retailers. 486 different suppliers donated food into our depots during 2024/25.

Page 3

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

Following a difficult 2023/24, we have been delighted to see food volume through our depots rising by 22% to 1,105 tonnes this year. Total food volume unlocked and redistributed in the three counties served by the charity, including our direct from store collection model, (FareShare Go) was 2,651 tonnes. This equates to 6.26 million meals of food rescued and allocated in 2024/25.

Local food sourcing in Sussex and Surrey has become more prominent, following further investment in staffing in the previous year. This year, 12% of total volume through the depots was secured locally, with 38 new local suppliers donating surplus stock.

“In a society where too many people are suffering and too much food has the potential to be wasted, Fareshare Sussex & Surrey are the perfect partner for plugging the necessary gap to avoid food waste. I have been so impressed with how slick their operation is, especially when needing to work with such flexibility. A big BRAVO to FareShare Sussex & Surrey and all the wonderful work that they do”. Isabelle England, Fatto a Mano Restaurants

“Here at Natures Way Foods, we are passionate about reducing food waste by working in partnership with FareShare to repurpose our food waste to our local community to make a real difference to the people who need it.” Armelle Owen-Navet, Natures Way Foods

People

The headcount across the charity was strengthened during the year. A new recruitment and growth strategy had the aim of increasing capacity and maximising opportunities to rescue and redistribute more surplus food. Central to the growth in staff head count was the operational launch of a brand new depot in Guildford.

Our regular weekly volunteer base remained stable at 265, with 96 new volunteers recruited. Most encouraging was the sign up of volunteering at the new Guildford Depot, which saw the volunteering base grow from 0 to 59 in the year.

The combined totals of all volunteering opportunities created saw 728 unique volunteers donate a total of 32,963 hours. 355 unique corporate partner volunteers gave time at 55 separate sessions throughout the year. Four volunteers (across Brighton and Guildford) won national awards at the FareShare Annual Volunteer Awards including our Volunteer Manager, Emma Selby, who was named Volunteer Manager of the year in the FareShare Network.

Our staff and volunteers continued to demonstrate considerable commitment and flexibility, delivering enough food to provide 6.26 million meals to 248 Community Food Members and providing nutritious meals for 28,520 beneficiaries per week. Volunteers contributed an incredible 32,963 hours during the year, which saved £415,333 (at Real Living Wage level). 102 volunteers undertook training and 16 gained employment during the year. In January, Lord Bassam of Brighton hosted a reception at the House of Lords to highlight the charity's work and the positive impact it is having on communities and the environment across the region. We were joined by parliamentarians, corporate partners and funders for a special evening.

“Volunteering has been a lifeline for me, reducing loneliness and risk of depression by

Page 4

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

meeting new people who I now consider to be friends. Everyone I work with makes me feel welcomed and appreciates my efforts in the warehouse. Various social events have been organised that I have felt able to join.” Paul, Warehouse Volunteer, Guildford Depot

''The group I volunteer with at FSSS has largely stayed the same for all the four years I have been volunteering, supporting each other through many big life changes (deaths, births, illnesses…) They have become true friends.'' Warehouse Volunteer, Brighton Depot

Demand for food from our charity partners has remained very high and increased further as the impact of inflation (especially food inflation) has continued to impact. We commenced delivering to 25 new charity food members in the last year and four members took on additional frozen food memberships. Sadly, four charity partners paused or ceased membership in the year, citing growing financial pressures or closing of programmes as the reason for cessation.

“We’ve been coming here since we moved into the village, that’s six years. We've been coming every week, wouldn’t miss it! The food and company are very good. So it's a win-win really.” John & Carol, Beneficiaries, Henfield Haven

“Coming here means a lot, because there are two components - free food, and the social aspect. The range of free food is absolutely fantastic - swedes, turnips, potatoes, broccoli… The social aspect comes from meeting other people, and there's a more diverse collection of individuals that come here than you might imagine.” John, Beneficiary, Knaphill Community Fridge

Development of the Charity

A major development for 2024/25 has been the opening of our second depot in Guildford, Surrey. The new site allows us to focus on serving the growing number of charities we support in the county. It is also a strong platform to unlock more surplus food in Surrey. With the fit out complete, full operations launched in May. The Lord Lieutenant of Surrey formally opened the depot in July. In September, we were further honoured to receive a royal visit from HRH The Duke of Gloucester, KG, GCVO.

Following last year's successful trial, a second partnership was formed to redistribute wild venison. Our partnership with The Country Food Trust and The Pebble Trust enabled a commitment of 14 tonnes of protein through our warehouses from October to March. This was distributed to 71 charities in Sussex.

"FareShare Sussex and Surrey are doing a great job of rescuing surplus food from so many different food suppliers, locally and regionally. We fund them because we know our support goes a long way - from our perspective they are excellent value for money." The Pebble Trust

Page 5

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

Environmental Impact

FareShare Sussex & Surrey continues to review and improve its environmental footprint. This is driven by our ‘Green Team’, comprising staff from all parts of the organisation. The team continues to work through our action plan, making carbon reductions identified in our 2021/22 carbon footprint report. The plan includes both small and large scale improvements. In the last year, we have saved 2,422 tonnes of CO2e and 4 billion litres of water.

In the last quarter, we commenced work with Argon & Co. to measure and reassess our environmental impact. A site visit from the Argon team, followed up with the supply of key data, will result in a new baseline being set following all the progress in the last 4 years. The report will then form a framework for improvement and the creation of a new Action Plan.

Solar PV panels were installed on the roof of our Brighton depot following a successful campaign to raise the remaining 50% balance of funds required. The installation and commissioning were completed in March. The system will generate 13,000 kWh of solar electricity a year. Any excess electricity generated will be fed back into the grid. A campaign to raise funds for a battery system to capture the energy for use outside of daylight hours has also commenced. Both depots are now supplied by 100% renewable energy.

Further development saw improved levels of food waste that goes to local composting. New partners have been secured in Guildford and Brighton & Hove. Working with the Food Partnership, FareShare Sussex & Surrey secured National Lottery Funding for an industrial Ridan Composter to be sited at Nurture through Nature, which will take the Brighton Depot food waste and turn it into compost. 12% of our total food waste goes to local compost. This reduces food miles on waste and benefits local communities. All other food waste is sent to anaerobic digestion through our waste contractor.

“If you've got some surplus, no matter how little, do get in touch with them, FareShare Sussex & Surrey make it really easy. It's great for your conscience when there is a little bit of surplus which in so many industries is a reality, it means that it can go to a better home, it doesn't need to go in the bin or sit in the fridge for 5 days thinking I must do something with that. Send it when it's good and it will do some good!” Harry Dyer, Co-Founder at Shrub Provisions

Other notable achievements included:

“Everybody deserves to be fed, to be cared for. That’s what FareShare Sussex & Surrey helps us to do.” Mia Staff Member, Build on Belief (Eastbourne)

Page 6

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

Financial review

We are operating in a time of a severe squeeze on the charity’s finances driven by reduced income from fundraising and increasing expenses, which is really stretching our resources. We, together with many other charities, are also finding the funding climate extremely demanding. However, we have a responsive and dynamic strategy, based on our years of raising income and remain quietly confident we will find a way through this difficult period. Against the background of this testing operating landscape, the charity suffered a deficit of income of £362,065 over expenditure in 2024-25 (2023-24: surplus £183,434). As a result, it is necessary for the board to revisit expenses and headcount while increasing fees for all Community Food Members, to offset some of the Charity’s cost base and reflect lower fundraised income.

In the financial year 2024-25 the two designated funded projects closed and the trustees minuted those set aside funds to be transferred to the charity unrestricted general funds.

Total income for the year fell to £799,523 (2023-24: £960,359), a reduction of 16.75% compared with 2023-24.

Total expenditure was £1,161,588 (2023-24: £776,925) with spending on charitable activities being 92.25% of total expenditure (2023-24: 93%).

Total funds held at 31 March 2025 are £760,481 (31 March 2024: £1,122,546). This includes restricted funds of £97,301 (31 March 2024: £40,790) and designated funds of £0 (31 March 2024: £443,599). Unrestricted general funds held at 31 March 2025 are £663,180 which includes capitalised fixed assets totalling £244,250 (31 March 2024 total unrestricted general funds: £638,157).

The directors are responsible for the financial viability and sustainability of FareShare Sussex & Surrey. Risks are assessed quarterly and managed with Trustee and Senior Leadership Team oversight. The directors reviewed and updated the reserves policy during the year, which ensures a minimum of three months’ reserve funding in place.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Page 7

CITY GATE COMMUNITY PROJECTS

TRUSTEES' REPORT

Statement of responsibilities

The trustees (who are also the directors of City Gate Community Projects for the purposes 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 its 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 can 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 governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on ....................20/10/2025 and signed on its behalf by:

......................................... Jonathan Wilkins Company secretary and trustee

Page 8

CITY GATE COMMUNITY PROJECTS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY GATE COMMUNITY PROJECTS

I report to the charity trustees on my examination of the accounts of City Gate Community Projects for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity’s trustees of City Gate Community Projects (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 City Gate Community Projects 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 charity’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 Chartered Institute of Management 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:

  1. accounting records were not kept in respect of City Gate Community Projects 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.

...................................... fhtug G W Schulz FCMA Independent Examiners Ltd

20/10/2025 Date:.............................

Page 9

CITY GATE COMMUNITY PROJECTS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
435,981
Charitable activities
4
163,476
Investment income
5
2,502
Other income
6
6,869
Total income
608,828
Expenditure on:
Raising funds
8
95,219
Charitable activities
9
932,185
Total expenditure
1,027,404
Net
(expenditure)/income
(418,576)
Net movement in funds
(418,576)
Reconciliation of funds
Total funds brought
forward
1,081,756
Total funds carried
forward
16
663,180		 Restricted
funds
£
190,695
-
-
-
190,695
-
134,184
134,184
56,511
56,511
40,790
97,301		 Total
2025
£
626,676
163,476
2,502
6,869
799,523
95,219
1,066,369
1,161,588
(362,065)
(362,065)
1,122,546
760,481		 Total
2024
£
783,935
162,857
2,023
11,544
960,359
56,542
720,383
776,925
183,434
183,434
939,112
1,122,546

The notes on pages 13 to 26 form an integral part of these financial statements. Page 10

CITY GATE COMMUNITY PROJECTS

(REGISTRATION NUMBER: 04298200) BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 12 331,954 270,639
331,954 270,639
Current assets
Debtors 13 54,844 118,745
Cash at bank and in hand 417,646 789,885
472,490 908,630
Creditors: Amounts falling due within one year 14 (43,963) (56,723)
Net current assets 428,527 851,907
Net assets 760,481 1,122,546
Funds of the charity:
Restricted income funds
Restricted funds 97,301 40,790
Unrestricted income funds
Unrestricted funds 663,180 1,081,756
Total funds 16 760,481 1,122,546

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 10 to 26 were approved by the trustees, and authorised for issue on ....................20/10/2025 and signed on their behalf by:

......................................... Jonathan Wilkins Company secretary and trustee

The notes on pages 13 to 26 form an integral part of these financial statements. Page 11

CITY GATE COMMUNITY PROJECTS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Note
Cash flows from operating activities
Net cash (expenditure)/income
Adjustments to cash flows from non-cash items
Depreciation
8
Investment income
5
Working capital adjustments
Decrease/(increase) in debtors
13
Increase/(decrease) in creditors
14
(Decrease)/increase in deferred income
14
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
5
Purchase of tangible fixed assets
12
Net cash flows from investing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
Reconciliation of net cash flow to movement in net
funds
(Decrease)/increase in cash
Net funds at 1 April 2024
Net funds at 31 March 2025		 2025
£
(362,065)
56,388
(2,502)
(308,179)
63,901
30,389
(43,149)
(257,038)
2,502
(117,703)
(115,201)
(372,239)
789,885
417,646
(372,239)
789,885
417,646		 2024
£
183,434
48,238
(2,023)
229,649
(8,776)
(10,852)
43,149
253,170
2,023
(30,153)
(28,130)
225,040
564,845
789,885
225,040
564,845
789,885

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 13 to 26 form an integral part of these financial statements. Page 12

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

City Gate Community Projects meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 13

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Gift aid

Gift aid receivable is included in income when there is a valid declaration from the donor. Any Gift aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

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 institution with whom the funds are deposited.

Page 14

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Furniture and equipment 25% reducing balance (pre April
2021)
Furniture and equipment 10% on cost (post April 2021)
Motor vehicles 10% on cost
Leasehold improvements over term of lease

Debtors

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

Page 15

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company 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.

Page 16

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Donations and legacies;
Donations
Legacies
Gift aid reclaimed
Corporate donations
Other donations
Grants, including capital
grants;
FareShare UK funding
Trusts & Foundations
Statutory funding		 Unrestricted
funds
General
£
102,054
34,832
9,984
17,800
5,439
3,460
254,924
7,488
435,981		 Restricted
funds
£
3,319
-
-
1,000
-
54,399
124,817
7,160
190,695		 Total
2025
£
105,373
34,832
9,984
18,800
5,439
57,859
379,741
14,648
626,676		 Total
2024
£
113,335
206,200
13,550
28,129
44
107,082
300,115
15,480
783,935

4 Income from charitable activities

Unrestricted
funds
General
£
Administrative fees (CRM)
163,476
5 Investment income
Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
2,502
6 Other income
Unrestricted
funds
General
£
Miscellaneous
6,869		 Total
2025
£
163,476
Total
2025
£
2,502
Total
2025
£
6,869		 Total
2024
£
162,857
Total
2024
£
2,023
Total
2024
£
11,544

Page 17

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7 Food donated and distributed

Food donated and distributed during the financial year is summarised in the table below. Donated food is supplied by retailers, food manufacturers and consumers.

Stocks of food at the beginning of the year
Donated food
Distributed food
Disposal of waste
Stocks of food at end of the year		 2025
kg
41,923
1,161,867
(1,147,051)
(24,734)
32,005		 2024
kg
52,362
904,877
(904,840)
(9,492)
42,907

8 Expenditure on raising funds

Costs of generating donations and legacies

Note
Marketing and
publicity
Other direct costs of
generating voluntary
income
Staff Costs
11		 Unrestricted funds
Designated
£
General
£
5,144
39,315
-
3,594
-
47,166
5,144
90,075		 Total
2025
£
44,459
3,594
47,166
95,219		 Total
2024
£
6,661
4,501
45,380
56,542

Page 18

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities

Unrestricted funds
Note
Designated
£
General
£
Rent and rates
-
105,939
Utilities
-
16,515
Equipment
2,699
5,971
Health and safety
-
2,004
Cleaning
576
11,976
Insurance
-
9,204
Repairs and
maintenance
5,697
32,745
Memberships,
licences and
subscriptions
-
5,266
Marketing and
publicity
-
-
Events
1,000
2,322
Vehicle expenses
14
86,779
Recruitment and
administration
55
6,508
Printing, post and
stationery
-
4,387
Volunteer
expenses
-
9,080
Telephone
-
6,870
Training and staff
wellbeing
6
12,820
Travel and
subsistence
630
8,890
Waste collection
-
17,216
Sundry expenses
615
1,997
Independent
examination
-
1,800
Depreciation
-
42,257
Grant funding of
activities
-
-
Staff costs
11
18,102
512,245
29,394
902,791		 Restricted
funds
£
24,600
10,000
1,006
-
-
-
-
-
-
-
13,100
-
-
4,130
15
-
35
-
253
-
14,131
8,860
58,054
134,184
 Total
2025
£
130,539
26,515
9,676
2,004
12,552
9,204
38,442
5,266
-
3,322
99,893
6,563
4,387
13,210
6,885
12,826
9,555
17,216
2,865
1,800
56,388
8,860
588,401
1,066,369		 Total
2024
£
76,266
29,799
7,261
1,796
7,257
3,037
13,562
3,044
9,500
75
65,018
2,380
2,973
10,771
8,512
8,683
6,076
8,324
207
1,500
48,238
-
406,104
720,383

Page 19

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Four trustees were reimbursed for travel and training expenses amounting to £856 (2024: £Nil) in the current year.

11 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2025
£
572,632
43,426
19,509
635,567		 2024
£
413,206
27,561
10,717
451,484

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Fundraising
Charitable activities		 2025
No
1
17
18		 2024
No
1
14
15

The number of employees whose emoluments fell within the following bands was:

£60,001 - £70,000 2025
No
1		 2024
No
-

The total employee benefits of the key management personnel of the charity were - £182,647 (2024 £145,213).

Page 20

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12 Tangible fixed assets

Furniture
and
equipment
£
Motor
vehicles
£
Cost
At 1 April 2024
348,402
139,046
Additions
29,001
44,880
At 31 March 2025
377,403
183,926
Depreciation
At 1 April 2024
219,831
18,566
Charge for the year
29,801
18,393
At 31 March 2025
249,632
36,959
Net book value
At 31 March 2025
127,771
146,967
At 31 March 2024
128,571
120,480
13 Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
14 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income		 Motor
vehicles
£
139,046
44,880		 Leasehold
improvements
£
Total
£
22,527
509,975
43,822
117,703
66,349
627,678
939
239,336
8,194
56,388
9,133
295,724
57,216
331,954
21,588
270,639
2025
£
2024
£
2,320
45,625
38,390
21,845
384
10,996
13,750
40,279
54,844
118,745
2025
£
2024
£
11,756
7,063
11,059
-
10,561
21
10,587
6,490
-
43,149
43,963
56,723		 Leasehold
improvements
£
Total
£
22,527
509,975
43,822
117,703
66,349
627,678
939
239,336
8,194
56,388
9,133
295,724
57,216
331,954
21,588
270,639
2025
£
2024
£
2,320
45,625
38,390
21,845
384
10,996
13,750
40,279
54,844
118,745
2025
£
2024
£
11,756
7,063
11,059
-
10,561
21
10,587
6,490
-
43,149
43,963
56,723		 Leasehold
improvements
£
Total
£
22,527
509,975
43,822
117,703
66,349
627,678
939
239,336
8,194
56,388
9,133
295,724
57,216
331,954
21,588
270,639
2025
£
2024
£
2,320
45,625
38,390
21,845
384
10,996
13,750
40,279
54,844
118,745
2025
£
2024
£
11,756
7,063
11,059
-
10,561
21
10,587
6,490
-
43,149
43,963
56,723		 Leasehold
improvements
£
Total
£
22,527
509,975
43,822
117,703
66,349
627,678
939
239,336
8,194
56,388
9,133
295,724
57,216
331,954
21,588
270,639
2025
£
2024
£
2,320
45,625
38,390
21,845
384
10,996
13,750
40,279
54,844
118,745
2025
£
2024
£
11,756
7,063
11,059
-
10,561
21
10,587
6,490
-
43,149
43,963
56,723
183,926 66,349
18,566
18,393		 939
8,194
36,959 9,133
146,967 57,216
120,480 21,588
2025
£
2,320
38,390
384
13,750
54,844
2025
£
11,756
11,059
10,561
10,587
-
43,963
118,745
2024
£
7,063
-
21
6,490
43,149
56,723

Page 21

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to - £19,509 (2024 £10,717).

Contributions totalling £Nil (2024 - £Nil) were payable to the scheme at the end of the year and are included in creditors.

Page 22

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16 Funds

Unrestricted funds
General
General Funds
Designated
Employability project
Surrey development
Total unrestricted
funds
Restricted funds
Cold Room - Capital FA
Cold Room - FA
Equipment - FA
Transport & vehicle
costs support
Salary support
Electric vehicles 24 FA
Electric vehicles 25 FA
Solar panels FA
Nurture through
Nature project
Service delivery
support
Chiller extension FA
Freezers project
Utilities support
Awards for All grant
(Volunteer support)
Total funds		 Balance
at 1 April
2024
£
638,157
200,000
243,599
443,599
1,081,756
24,938
853
39
-
-
4,960
-
10,000
-
-
-
-
-
-
40,790
1,122,546		 Incoming
resources
£
608,828
-
-
-
608,828
(
-
-
-
13,100
11,250
-
43,149
11,402
5,000
64,787
7,500
5,982
10,000
18,525
190,695
799,523
(		 Resources
expended
£
(992,866)
(18,738)
(15,800)
(34,538)
1,027,404)
(6,235)
(212)
(10)
(13,100)
(11,250)
(551)
(4,315)
(3,064)
(5,000)
(64,787)
(750)
(5,982)
(10,000)
(8,928)
(134,184)
1,161,588)		 Transfers
£
409,061
(181,262)
(227,799)
(409,061)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance
at 31
March
2025
£
663,180
-
-
-
663,180
18,703
641
29
-
-
4,409
38,834
18,338
-
-
6,750
-
-
9,597
97,301
760,481

Page 23

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Funds

Named project funds are where money is given for a defined focussed piece of work consistent with the charity primary activities as set out in the annual report.

Funds given to support the charity primary activities as set out in the annual report are created based on the specified support agreed upon (the largest being service delivery support).

Restricted funds marked ‘FA’ comprise funds given to purchase charity fixed assets in furtherance of the charity objects and activities as set out on the annual report, are named by specific asset.

Focus Foundation provided a grant of £12,100 toward transporting food costs.

Page 24

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted funds
General
General Funds
Designated
Employability project
Surrey development
Total unrestricted
funds
Restricted funds
Cold Room - Capital FA
Cold Room - FA
Equipment - FA
Surrey extension
Solar panels FA
Service delivery
support
Electric vehicles
Health and safety
equipment
Rent and unit costs
Total funds		 Balance
at 1 April
2023
£
654,673
-
250,000
250,000
904,673
33,251
1,136
52
-
-
-
-
-
-
34,439
939,112		 Incoming
resources
£
849,730
-
1,544
1,544
851,274
-
-
-
15,000
10,000
65,070
10,000
2,015
7,000
109,085
960,359		 Resources
expended
£
(666,246)
-
(7,945)
(7,945)
(674,191)
(8,313)
(283)
(13)
(15,000)
-
(65,070)
(5,040)
(2,015)
(7,000)
(102,734)
(776,925)		 Transfers
£
(200,000)
200,000
-
200,000
-

-
-
-
-
-
-
-
-
-
-
-
 Balance
at 31
March
2024
£
638,157
200,000
243,599
443,599
1,081,756
24,938
853
39
-
10,000
-
4,960
-
-
40,790
1,122,546

Page 25

CITY GATE COMMUNITY PROJECTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
244,250
-
457,893
-
(38,963)
-
663,180
-
Unrestricted funds
General
£
Designated
£
218,264
21,588
476,616
422,011
(56,723)
-
638,157
443,599		 Restricted
funds
£
87,704
14,597
(5,000)
97,301
Restricted
funds
£
30,787
10,003
-
40,790		 Total funds
at 31
March
2025
£
331,954
472,490
(43,963)
760,481
Total funds
at 31
March
2024
£
270,639
908,630
(56,723)
1,122,546

Page 26