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2023-03-31-accounts

2022-2023 Annual Report & Financial Statements

St Andrew’s Community Network Charity No. 1105307 | Company No. 04918017 (England and Wales)

LEGAL AND

ADMINISTRATIVE INFORMATION

Trustees

Ms M S Addis Mr P Beesley Ms B Bellew

Ms P Copland (Appointed 1 August 2022) Mr A J Pollard Mr D A Reynolds Dr A V Richman

Rev W Gibbons (Appointed 1 August 2023) Rev J D Green (Resigned 9 January 2023) Rev T Griffiths (Resigned 1 August 2022)

Secretary

Ms M S Addis Charity Number 1105307

Company Number 04918017

Registered Office

16 Larkhill Lane, Clubmoor, Liverpool, England, L13 9BR

Auditor

Xeinadin Audit Limited, 2 Hilliards Court, Chester Business Park, Chester, Cheshire, CH4 9QP

CONTENTS

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||| |---|---| |Page| |Chair’s Report|1| |Trustees’ Report|2| |- Objectives and Activities|3| |- Our Mission and Vision|4| |- Our Values|5| |- What We Do|6| |- Our 2022-23|8| |- Building Financial Resilience|9| |- Building Food Security|12| |- Financial Review|15| |- Plans for Future Periods|17| |- Local Change Hubs|18| |- Building Financial Resilience|18| |- Building Food Security|19| |- Building Sustainable Communities|20| |- Structure, Governance and Management|21| |Statement of Trustees’ Responsibilities|23| |Independent Auditor’s Report|24| |Statement of Financial Activities|29| |Balance Sheet|30| |Statement of Cash Flows|31| |Notes to the Financial Statements|32|

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CHAIR’S REPORT

On 30th June 2023, St Andrew’s

Community Network celebrated a 20 year commitment to seeing lives changed. Our work all began with one person, a dream and a kitchen to provide meals for the less fortunate in Clubmoor. And from that launch pad, the Network has grown almost immeasurably. Our celebrations which marked the end of another successful year saw us pass a milestone in the work we do. Representations from the dozens of organisations and partners at the event ensured that the occasion passed off successfully with much appreciation of all who contributed to the event, but more importantly the scores of individuals whose endeavours make the Network the successful organisation it is .

This report for the year 2022/23 records a change in personnel of two key roles in the organisation. Firstly, we said goodbye to Kevin Peacock, the founding CEO of the Network. He left us to be the CEO of another charity in the city. It is difficult to summarise the size and success of the work he’s achieved. Through his leadership and the work of staff under his charge, thousands of lives have received significant support and been transformed as a consequence.

We welcomed Rich Jones as Kev’s successor and in the short term since his appointment, he has helped the charity grow at scale, co-constructed an ambitious and visionary business plan along with continuing to manage the organisation’s work to the highest of standards of care and service.

Our updated business plan sets out a clear emphasis on our strategic approach. As we consider the complexity of hardship that individuals and families face, we believe that a multi-faceted response to need is key to helping them in the long-term. Consequently, we set out our plans for three distinct yet connected areas we hope will help transform lives;

In compiling this report, it has been important to provide both quantifiable commentary and qualitative analysis which helps demonstrate both the outcomes we have achieved along with the impact those statistics indicate. Stories from people like Greg and Sandra bring to life the transformations that the impressive data highlights.

I am pleased therefore to commend in this report the successes of the trust along with the clean financial bill of health that our auditors, Xeinadin Audit Limited, have confirmed.

Andrew Pollard Chair of Trustees

1

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE PERIOD ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the period ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

2

OBJECTIVES AND ACTIVITES

To promote such charitable purposes as the trustees shall in their absolute discretion think fit including in particular but not so as to bind the generality of the foregoing for the public benefit:

To advance education and enhance employment and training opportunities

To promote healthy living and to relieve poverty, sickness and distress, through the delivery of community-based services delivered in Merseyside in particular (but not exclusively) which may include:

When planning our activities for the period, the trustees have considered the Charity Commission’s guidance on public benefit.

3

OUR MISSION

AND VISION

We have been supporting people in North Liverpool and surrounding areas since the charity’s inception 20 years ago. The Network is led by people who are passionate about locally rooted change.

We are driven by our Christian principles to support the most vulnerable, to serve local communities and to bring life in all its fullness, supporting people of all faiths, and none.

OUR MISSION

To resource churches and community groups to design out poverty in the areas they serve.

OUR VISION

To see our communities, cities and region set free from the life-changing consequences of poverty.

4

OUR VALUES

Underpinning everything that we are involved in as a charity are our five, long held values:

WELCOME

Embracing diversity with dignity and respect

HOPE

Helping each other discover alternative choices and new opportunities

EMPOWERMENT Walking alongside people at their pace to help them achieve their goals

EXCELLENCE Dedicated people doing exceptional things

LOVE Building relationships, family, friendship and faith

5

WHAT WE DO

We operate at a time when our communities, city, and region are struggling financially, with high levels of poverty, a fragile jobs market, a welfare programme that can be difficult to navigate, and in a continued period of organisational austerity.

In our journey as a charity since 2003, we have learnt how to deliver a model of care which makes the service we offer unique for the region. We ensure for every person we come into contact with, they can access the short or the long-term opportunities to:

BUILD FINANCIAL RESILIENCE

BUILD FOOD SECURITY BELONG TO A SUSTAINABLE AND CARING COMMUNITY

Through our commitment to these three overarching aims, we offer something more than being in debt, something more than the next meal, something more than the support to manage food price increase. We are building networks and communities where the socio-economic difficulties of living in poverty and deprivation can be addressed and overcome.

Our community partners continue to help build up trust and raise levels of hope, particularly when we have been successful in signposting to other organisations who can help along the way.

6

WHAT WE DO

Yet despite a demonstrable track record of delivering impact we are committed to the vision we have to build a strong and successful network of communities, not only with the training to provide debt and welfare benefits advice and run community food spaces (no small thing), but also through establishing community networks where support over a range of issues may be offered by and for that particular community.

Our incredible team of volunteers have once again enabled a large portion of everything we do. Now numbering in excess of 400 , this unparalleled team of dedicated people serve their communities in a huge variety of ways. Debt advising, running a foodbanks or pantry spaces, ensuring our warehouse is professionally run, driving, loading, phoning creditors – the list goes on and we absolutely could not do what we do without their support. Each volunteer gives an average of 4 hours a week which equates to around 80,000 hours of time and even at minimum National Living Wage rate has a financial value to the organisation of over three quarters of a million pounds. However, their value is so much more than financial, these guys listen to heartbreaking stories on a weekly basis, are literally a shoulder to cry on for people in crisis and our worlds would be fundamentally much poorer without them.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

7

OUR 2022-23

Achivements and Performance

2022-23 was another busy year for the Network, as the cost-of-living crisis continued to impact our communities, leading to increased financial pressures and increased need for our services. We continued to support our communities in the way we know best - building financial resilience and food security alongside creating sustainable communities to facilitate long-lasting change. The Network grew alongside this increased need, expanding our provision and introducing new programmes to support people across our communities.

We introduced our new Five Year business plan , which outlines the Network’s future plans for expansion and provision.

This year also marked the Network’s 20th anniversary , which we celebrated with a Gala Fundraiser in June. The evening was a success, raising over £10,000 for the charity and we were joined by over 200 of our incredible volunteers and seven corporate sponsors who helped make the evening possible and all support our work.

8

BUILDING FINANCIAL RESILIENCE

Our work building financial resilience through debt advice and income maximisation continued throughout the year.

DEBT ADVICE

Our debt team continued their important work over the year, setting people free from debt and making a huge difference in our communities.

New Clients 281 We continued to build
financial resilience, giving
the people we worked with
a fresh start.
OUR IMPACT IN
NUMBERS
Ongoing Cases 434
Cases Closed 449
Amount of Debt Managed £6,940,003
Amount of Debt Written Off £2,058,419

Through our community outreach:

106 sessions were attended and we engaged with 182 individuals , all with a variety of needs.

We supported these people to get the help they need, including referral for a food bank voucher, signing them up for pantry, income maximisation advice and debt advice

We delivered money education to 22 people in the period

We referred 65 people for support with trusted partner organisations

9

GREG’S STORY

Greg was previously employed as a mental health nurse but is currently unemployed due to his own mental health issues. When we first met Greg, he was extremely vulnerable and being supported by the crisis team due to a recent suicide attempt. He suffers with mental illness, and during manic episodes takes out finance he cannot afford. During a recent episode, Greg bought a car on finance and was facing a court hearing in relation to driving offences which took place during this episode. He also had other debts in addition to the car.

We placed Greg into a breathing space, which gave him the time to voluntarily terminate the car finance agreement and allowed us to complete a Debt Relief Order (DRO) which was approved. We also supported Greg to apply for the Water Sure Scheme, as part of his condition means he has a compulsion to clean which vastly increases his water usage. Support was also provided for him to have notice of corrections put on credit files which means any creditors will be prompted to make extra checks when he applies for credit in the future.

Greg is currently completely debt-free following his approved DRO application, with over £27,000 worth of debt written off, and his mental health has drastically improved . Our Income Maximisation team also worked with him and were successful in obtaining the ‘Limited Capability to Work’ element of Universal Credit, meaning he is not pressured to look for work and can concentrate on his own mental health .

Greg is overjoyed, and so are we.

INCOME MAXIMISATION

Our income maximisation team drive long-lasting change by providing welfare benefits advice to people within the communities we work alongside. In 2022/23, they supported hundreds of people to improve their income, creating more financially resilient communities where the risk of financial crisis is reduced.

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OUR IMPACT IN Number of People Receiving
501
Advice
NUMBERS
Number of People with
70
Increased Income
Overall Annual Increase in
£463,155
Income
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SANDRA’S STORY

Sandra is a single mum, who was living in supported accommodation after rehab and was moving to regular housing. She wasn’t being supported by anyone, so visited her local one stop shop to seek advice from the local authority about claiming housing benefit for her new property. She was wrongly advised that she could claim the benefit, and the advisor put a claim in for her. After waiting 8 weeks for the claim to be processed, she was informed that she never should have claimed housing benefit and should have been claiming Universal Credit. This led to Sandra being in months of rent arrears, and Universal Credit refused to backdate the claim as it wasn’t their error. She was now in real financial difficulties and was potentially facing eviction from the house she had only just moved into.

We supported Sandra to follow the process of appeal and took the case to tribunal. She was finding the process so stressful, so we did all the appeal work for her. Backdating was once again refused at appeal stage because the error was with the local authority and not the DWP, but now that we had a decision at tribunal our income maximisation advisor was able to put a complaint in to the local authority. They accepted responsibility for the error and have recently issued her with an apology and just under £700 compensation towards the rent arrears that were accrued.

The situation was extremely stressful for Sandra, and she had been let down by both her supported accommodation and the local authority. Our support has ensured that the error was fixed, her rent arrears were hugely reduced and that she is now claiming the correct benefits . Sandra’s housing situation has now stabilised, her stress levels have been massively reduced and she is now in a much better place to focus on her recovery, health and future.

BUILDING FOOD

SECURITY

Never has the need for food security been greater. Following development work in this period, in April 2023 we were fortunate enough to be able to open our twelfth community food pantry – Columba's Kitchen – at St Columba’s Church in Anfield, with the support of Liverpool FC Foundation.

Our 11 foodbanks saw an increase in attendance, with low income the principal reason for referral, the same as the previous year.

FOODBANK

The need for emergency food remains high and continues to rise with a third of our vouchers for the year being fulfilled in the final quarter.

We are seeing an increase in the number of children and families being supported, with many people accessing food bank for the first time this year.

OUR IMPACT IN NUMBERS

Adults Supported 8,804
Children Supported 4,643
Total Supported 13,447
Vouchers Fulfilled 6,118

12

COMMUNITY FOOD PANTRIES

Our network of Community Food Pantries are real community spaces with dignity and choice at their heart. With food costs remaining so high, they are becoming an increasingly vital lifeline to members of our communities with many households relying on them.

They support some of the most financially vulnerable and disadvantaged people in our communities, allowing them to access food they otherwise may not have been able to. Support also extends beyond subsidised food, with members forming a real community.

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Total Number of Pantries 12 OUR IMPACT IN
NUMBERS
Average Memberships over the
1,697
year
Total Member Shops 24,989
Total Amount Saved for
£512,563
Members
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‘I’ve made friends from the community and got to know people. It’s just a nice atmosphere in the pantry – people come, have a chat, get to know each other. It’s building up connections in the community.’

Maureen, Volunteer at St Andrew’s Pantry

13

COLUMBA’S KITCHEN

Columba’s Kitchen – the newest pantry in the St. Andrew’s Pantry Network (in partnership with Liverpool Football Club and St. Columba’s Church in Anfield) – opened in April 2023 and has grown over the last few months with the current number of members being over 120 and an average weekly attendance of around 35 members. The pantry also has a good relationship with a local housing association and members of the team regularly attend the pantry to support tenants with issues relating to fuel costs, tenancy issues, repairs. The pantry also works closely with the local Primary School to ensure that families who might be struggling with the current cost-of-living price increases are aware of the pantry and are encouraged to become members.

Members of the pantry have already expressed the benefit that they receive from being part of the pantry community with one member saying:

“It’s good because we come and spend £3.50 and get loads! Shopping is so expensive now but here, you can get your bits, and they give you free items too, including lady products which as usually so expensive, they’re nearly five pounds! I’m a single mum so I’m really restricted in what I buy… It’s nice just to come and

have a cup of tea. There are usually a couple of mums that come, so sometimes after you have done the school run and feel a bit like anxious or fed up, you come here and have a gab with people, over nothing in particular, just a chat and then you will go home and feel a bit ‘lighter’ – the power of a gab… When you are here, you can see things that are going on via the posters and flyers, so I’ll know what there is to do that I can bring the kids to as there is not always loads of things for

us to do in the community.”

The pantry also has one of our Money Angels in place. Volunteer Paul said:

“I am retired so I got involved via a family member who also works here. I can guide people to the right place, it’s not about giving specialist advice, it’s about referring people on who are having issues with money management or debt.”

As the pantry continues to develop and grow its membership, the team continues to explore ways in which it can work alongside the pantry community (and local community in general) to ensure that it offers holistic support to families and individuals and provides a safe, welcoming and friendly space for people to visit each week.

FINANCIAL REVIEW

Total income received for unrestricted funds was £762,584 (2022: £634,382) as detailed in the financial statements. This represents an increase of 20% compared with the previous year. This was due primarily to increased food donations.

Total income received for Restricted Funds was £315,188 (2022: £216,450) which consisted entirely of donations & grants and the increase was to support the impact of the Cost-of-Living crisis, most notably from the household Support Fund.

Costs of running the Charity were £1,165,580 (2022: £885,324). The main reason for the increase compared to the previous year was the increased costs of supporting the community pantries. As demand has increased for the use of pantries it has been necessary for us to purchase more food. It has also been necessary to strengthen the staff team to support the pantry infrastructure and the sourcing of food for Foodbanks. In recognition of the growth of the charity it was appropriate to appoint a Finance Manager alongside having a full time CEO (in previous years this was a part-time role).

A total of £41,748 (2022: £61,554) was expended in the year on various capital items. The most notable of these were a new van, gates for warehouse and a new photocopier for use at the site.

Overall, there was a net surplus for the year of £157,623 (2022: £200,680) arising from unrestricted funds, and a deficit of £245,441 (2022: deficit of £235,172) from restricted funds, which accumulated to a total deficit of £87,818 (2022: deficit £34,492). The deficit consists of the consumption of the restricted funds.

When the deficit for the year was subtracted from the total funds brought forward of £875,131 this resulted in funds carried forward of £787,3133 of which £99,998 is represented by fixed assets.

15

FINANCIAL REVIEW CONTINUED

Bank and cash balances in at the end of the year amounted to £582,533 (2022: £726,823).

The available free reserves amount to £317,252. These are unrestricted reserves that are not designated and are excluding the fixed assets.

16

PLANS FOR FUTURE

PERIODS

Often, the people in society who are in need are the most overlooked. Society and governments aren’t set up to protect everyone who needs it. That’s why we’re here – to fill the gaps and provide dedicated resources to help those gripped by poverty.

The charity has grown significantly over the last few years, primarily due to the increased need for food provision across the city, alongside a greater need for debt and welfare benefits advice. We have responded to this need but acknowledge that there is a significant financial cost to this and income from grants and individual donations is increasingly difficult to source. To ensure our long-term future viability, we have developed a business plan that aims to ensure we are self-sustaining within 5 years.

We intend to see people set free from the life affecting challenges that are a socio-economic consequence of their lived experience of poverty. We are committed to working alongside people in the communities we serve to enable them to live fulfilling lives – not just to be able to make ends meet and get by – but to find direction, purpose, and step into futures filled with hope and opportunity. We will help to resource people to build sustainable communities of belonging, change, connection, and purpose.

17

LOCAL CHANGE HUBS

To achieve our plan, we aim to establish Local Change Hubs. Our Change Hubs are community spaces, hosted by churches and other community groups, that are resourced to enact the three key elements within our Change Toolkit:

Financial Resilience Initiatives

Debt Advice and Income Maximisation Advice

Food Security Initiatives

Food banks and Community Based Food Spaces

Building Sustainable Communities

Asset Based Community Development within Community Based Food Spaces

We will provide capacity building support to the Change Hubs to support with fundraising, operational activities and policies and procedures. We will provide specific support for Change Hubs in the following ways:

BUILDING FINANCIAL RESILIENCE

We recognise that they key to supporting a person through a financial crisis is for this advice to be available in the local community. This aspect of locally rooted people providing support to other locally rooted people is a key distinctive of our approach. This part of our work is referred to as Money Angels . They are volunteers based in our Change Hubs that connect directly with their community. The Money Angles receive technical support from our Financial Resilience Team at a Change Resource Centre, ensuring compliance and excellence when it comes to the provision of support for those requiring debt advice, advice with welfare benefits, money education in community and educational settings, and referrals to additional support services as required.

18

BUILDING FOOD SECURITY

Our aim is to establish a community based food space within a Local Change Hub (supported with the resources in our toolkit to build financial resilience, and sustainable communities) in those communities that we currently serve as well as those that we will reach into as part of our growth programme, thereby reducing the demand for emergency food.

We recognise that Foodbanks will be a necessary requirement of the food aid system for years to come. As with any Accident and Emergency department in a hospital, there will always be a need for crisis support. It is, therefore, incumbent on us to ensure that the individuals who access our Foodbanks are supported to move quickly from ‘triage’ to ‘recovery’.

Our intention is not to open new Foodbank distribution points. We have sufficient coverage across the North Liverpool area to ensure that whoever needs emergency food can access it. We will continually review this and actively manage any changes in the Foodbank operation. Instead, we will invest our energies around distribution and logistics into the work to establish community food spaces across our network, within Local Change Hubs.

Through our partnership with Church Action on Poverty Your Local Pantry franchise model we have led the development of:

A membership model whereby local people contribute to any food given

Dignity and choice are key principles of any community food space - not on a voucher based system

The introduction of a much wider range of products including fresh fruit and vegetables, chilled goods, bakery items, etc.

The intention is that these community food spaces work alongside the existing foodbank provision, sharing some of the ‘conventional’ foodbank donated items, but supplemented with items sourced from manufacturers, wholesalers, or intermediary charities such as Fareshare. Over the period of the plan, we will continue to work with partners in our growing network of community food spaces to explore their development as sustainable alternatives to foodbanks and, at the other end, supermarkets. The development of our community food spaces is a key anchor in the development of Local Change Hubs across our network. We will support the food spaces to raise funds and by providing centralised logistics.

19

BUILDING SUSTAINABLE COMMUNITIES

We believe that sustainable communities grow as we build financial resilience and food security together. Our model encourages churches and community organisations to do both together as this is cost effective as Network overheads are shared across the two.

Asset-based community development (ABCD) is an approach to community development that uses the skills and capacities of residents, the power of local associations, and the support of local institutions, to build stronger, more sustainable communities for the future.

20

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation is a charitable company limited by guarantee, incorporated on 1st October 2003 as Clubmoor Community support and registered ass a charity on 4th August 2004. The company was renamed St Andrew's Community Network on 14th August 2012. The Governing Instruments under which the charitable company operates comprise the Memorandum and Articles of Association dated 1st October 2003, amended by special resolution dated 13th February 2013.

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

Ms M S Addis Mr P Beesley Ms B Bellew

Ms P Copland (Appointed 1 August 2022) Mr A J Pollard

Mr D A Reynolds Dr A V Richman

Rev W Gibbons (Appointed 1 August 2023) Rev J D Green (Resigned 9 January 2023) Rev T Griffiths (Resigned 1 August 2022)

The Parochial Church Council of St Andrew’s Church, Clubmoor is entitled to appoint and remove up to, but not exceeding, five individuals from the office of director. These appointments do not require an ordinary resolution. Other individuals may be elected as directors by ordinary resolutions at any general meeting.

21

ORGANISATIONAL

STRUCTURE

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Trustees
CEO
Senior
Leadership
Team
Team
Leaders
Coordinators
Admin Operations
Volunteers
Officers Officers
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Auditor

Xeinadin Audit Limited were appointed as auditor to the company and a resolution proposing that they be re-appointed will be put at a General Meeting.

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

......................................... Mr A J Pollard Chair of Trustees

Date:

22

Statemenet of Trustees’ Responsibilities For the period ended 31 March 2023

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

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

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

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

23

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF ST ANDREW’S COMMUNITY NETWORK

Opinion

We have audited the financial statements of St Andrew's Community Network (the ‘charity’) for the period ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

24

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF ST ANDREW’S COMMUNITY NETWORK (CONTINUED)

Conclusions relating to going concern (continued)

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

Other information

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

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

25

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF ST ANDREW’S COMMUNITY NETWORK (CONTINUED)

Responsibilities of trustees (continued)

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including

fraud and non-compliance with laws and regulations, was as follows:

26

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEES OF ST ANDREW’S COMMUNITY NETWORK (CONTINUED)

Auditor's responsibilities for the audit of the financial statements (continued)

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

27

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF ST ANDREW’S COMMUNITY NETWORK (CONTINUED)

Auditor's responsibilities for the audit of the financial statements (continued)

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

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Helen Furlong FCCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited ...................................................

Accountants

Statutory Auditor 2 Hilliards Court Chester Business Park Chester Cheshire CH4 9QP

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

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE PERIOD ENDED 31 MARCH 2023

29

BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Notes Fixed assots Tangible assets 13 99.998 92,595 Current assets Stocks Debtors Cash al bank and in hand 14 15 34,089 97,378 582,533 15,760 64.076 726,826 714,000 806,662 Credltors: amounts falllng due wlthin one year 16 (26.685) 124.126 Net current assets 687.315 782,536 Total ass•ts1088 eurront liabilities 787.313 875,131 Income funds Restricted funds Unrestricted funds Designale(J funds General unrestricted funds 18 99,185 344,626 19 270.878 417,250 208,540 321,965 688,128 530,505 787,313 875,131 The company is entitled to Ihe exemption from the audit requirement contained in section 477 of the Companies Acl 2006, lor the pericKJ ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respecl to accounting records and the preparation of financial statemenls. The members hav& not required the company to obtain an audit of its financial statements under th& requirements of the Companies Act 2006, for the period in question in a¢Kordan￿ with SeCtK￿ 476. These financial stalements have been prepared in accordance with the provisions applicable lo companies subiecl lo the small companies regime. 9 1OJL3 The financial slalements were approved by the Tnjstees on .. Mr A J Pollard Trustge Company reglslratlon number 04918017 30

STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 31 MARCH 2023

31

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

1. Accounting policies

Charity information

St Andrew's Community Network is a private company limited by guarantee incorporated in England and Wales. The registered office is 16 Larkhill Lane, Clubmoor, Liverpool, L13 9BR, England.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

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

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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

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

Income from charitable activities and donated food bank items, value based on national guidance at £2.37 per KG (2022:£1.75 per KG), is recognised on an accrual basis. INcome from Satellite is recognised when the amount is certain.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 (Continued)

1. Accounting policies (continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure, including food bank items distributed valued at £2.37 per KG (2022: £1.75 per KG) to meet the objectives of the charitable company.

1.6 Tangible and fixed assets

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

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

Fixtures and fittings 25% on cost Computers 25% on cost Motor vehicles 25% on reducing balance

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

1.7 Impairment of fixed assets

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

1.8 Stocks

Stocks are items that will be used by the charitable company in providing a food bank. Stocks included donated food help for distribution to beneficiaries. Donated food is calculated at £2.37 per KG (2022: £1.75 per KG) as per The Trussell Trust guidelines.

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

1.9 Cash and cash equivalents

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

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NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 (Continued)

1 Accounting policies (continued)

1.10 Financial instruments

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

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

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

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

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

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

1.12 Retirement benefits

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

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NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 (Continued)

2. Critical accounting estimates and judgements

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

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

35

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 (Continued)

36

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

37

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

38

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

39

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

40

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

41

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 (Continued)

42

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 (Continued)

43

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

44

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

45

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

47

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

(Continued)

48

prepared with thanks to:

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16 Larkhill Lane, Clubmoor, L13 9BR