2024-12-31-accounts - Bradford Metropolitan Food Bank

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Bradford Metropolitan Food Bank Charity number 1120018

Annual Report and Financial Statements for the year ended 31 December 2024

Bradford Metropolitan Food Bank

Annual Report and Financial Statements for the year ended 31 December 2024

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Bradford Metropolitan Food Bank

Trustees' report for the year ended 31 December 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Graham Walker Chair John Henkel Treasurer Helen Lynskey Secretary Lashman Singh Steven Barnbrook Kenneth Leach Julie Woodhurst Justin Kerslake

Resigned 28 October 2024

Appointed 9 December 2024

Charity number

1120018

Registered in England and Wales

Registered and principal address Bankers Girlington Community Centre Co-operative Bank plc Girlington Road 1 Balloon Street Bradford Manchester BD8 9NN M60 1GP

Independent examiner

Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation and is governed by a constitution, as amended 6 June 2022.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees.

Bradford Metropolitan Food Bank

Trustees' report (continued) for the year ended 31 December 2024

Objectives and activities

The charity's objects

To provide relief from financial hardship and social and/or economic disadvantage among people living or working in the Metropolitan District of Bradford by providing such persons with goods and/or services which they could not otherwise afford through lack of means.

The charity's main activities

The Bradford Metropolitan Food Bank (BMFB) supports people across Bradford District who are experiencing food poverty through the provision of emergency food. BMFB supplements donated food with purchased food, funded through grants, donations and fund raising.

Volunteers pack about 11 food items into heavy duty plastics bags for collection by registered third parties, who then distribute food to end users. Each food bag (which may be vegetarian, halal or meat/fish based) will provide a balanced, healthy diet for three days. Each bag contains information about the food content and, at times, further information about other assistance available to people in poverty.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and, in particular, the relief of poverty through the collection and distribution of emergency food parcels to those requiring such assistance.

Achievements and performance

The Food Bank has continued to respond flexibly to the ever-changing demands created by the cost of living crisis.

The demand for emergency food has continued to be significant, with many people struggling to make ends meet as price inflation has continued to rise, particularly for some foods and fuel while benefits have been frozen or cut.

Around 15,370 food bags were distributed during the 2024 calendar year, at an estimated retail value of £15.45. Although this was a decrease compared to the previous calendar year, it still represented well over 300 bags per week, which in our view is 300 too many.

As with previous years, we were able to meet demand as a result of the incredible generosity of individuals, businesses and organisations as well as strong support from, for example, Morrison's (Girlington), St Paul's, Wibsey , St Walburga's Shipley, Allerton Methodist Church, Anchor Housing, Sovereign Health Care, Rotary Club of Bradford, Clayton Methodists, Ashtree, Chordiality, Oblik Productions, Santander and Kirkgate Shopping Centre. The support from Bradford Council and from individual councillors has been crucial. We understand the massive financial pressures that local government is under across the country, with their funding being slashed year on year, whilst demand for their services increases. This makes their support even more appreciated. Financial support of regular or one-off donations from individual supporters has continued to provide a valuable income, more so as people struggle through the financial maelstrom of high inflation and high interest rates. We’ve seen a drop-off of individual food donations, but that’s understandable in the current climate.

BMFB is also grateful for support from the Feeding Bradford and Keighley Network, Innchurches at Storehouse, Bradford North and Bradford Central Food Banks and other food banks in the wider region, with whom we have a cooperative relationship, and from whom we’ve received significant supplies of food over the year.

However, as we’d anticipated, other sources of grant funding became less available as time progressed. Quite simply, post-Covid funding opportunities have been much reduced. The Food Bank expected this and has managed finances accordingly.

Bradford Metropolitan Food Bank

Trustees' report (continued) for the year ended 31 December 2024

Achievements and performance continued

However, we are under no illusion that the task we face in being able to continue to provide an adequate level of food will become even more difficult with time. We also recognise that we are not an isolated player and that food poverty itself is simply one manifestation of wider financial pressures that people across the district are coming under. To this end, we continue to liaise closely with other organisations, particularly the Council, other food banks and broader partners to ensure as best we can that nobody is left unsupported. We also work closely with partners who can use our food bags as a way of removing barriers to those most in need accessing their services, for example by not missing important health appointments because they’d been forced to choose between food and public transport.

The building we currently use is old and has many ongoing structural challenges, so a part of our forward strategy has been to look at ways to minimise premises risk. However, it is now almost certain that in the near future we will have to find alternative accommodation which will have an impact on our budget and necessitate adjustments to our operational and strategic methods. Like everyone else, our utilities costs have risen significantly and in addition we no longer receive the 100% business rebate that we previously enjoyed as a charity.

We remain reliant on our wonderful volunteers, without whom we wouldn’t be able to function. As with the previous years, we have also worked in partnership with Youthtrain, who support us to coordinate volunteers and, crucially, buy food in the best available volume for the best available price. This has produced valuable savings as well as avoiding shortages of key foods.

Board meetings continue to remain virtual in the main, but individual board members devote significant time working on different aspects of management of the organisation and maintenance of external relationships.

We continue to adopt a robust approach to managing our finances and assessing risk, operating with the knowledge that things will become progressively tougher over the next period of time. We are under no illusion that mythical sunlit uplands are just over the horizon. Things will be tough for a lot of people for a long time to come.

We continue to increase our reach on social media platforms, an increasingly important part of our communications and relationship management approach, although we recognise that we need to continue to sustain the real-world partnerships that we were able to nurture pre-pandemic and pre-financial crisis, especially with organisations who provided regular donations of food.

We are under no illusion as to the extent of the difficulties that the future holds for the people we seek to help, but we believe that our management of our assets and the support from so many amazing people means that we can continue to try to make a real difference to the lives of so many people in the Bradford District.

Financial review

The net expenditure for the year was £5,322, all relating to unrestricted funds.

Bradford Metropolitan Food Bank

Trustees' report (continued) for the year ended 31 December 2024

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £84,891.

We are a small charity with irregular patterns of income. We receive some income from small regular donations. These are reasonably predictable and, at the current level of c£4,000 per month, represent approximately 70% of our annual income. We also receive some one-off donations. This is less reliable. Finally, we bid for grants to deliver specific projects or to provide basic funding.

We have a contract with a provider who supplies a day-to-day management resource, and have the usual overheads such as insurance and utilities. As such, we are able to make a relatively stable and predictable forecast of expenditure in normal circumstances. We have a finance item at all Board meetings, at which our Treasurer reports on income and expenditure and makes recommendations of any corrective actions required.

Despite being a small organisation, the service which we deliver is one with a wide reach, which helps those most at need at a critical time in their lives, and which resonates with many in positions of influence. It is therefore important that our Reserves Policy is based upon being able to maintain that service delivery even through a period when income is reduced, or demand is increased. It is our view, based on a risk analysis and historic income and expenditure figures, that a minimum reserve balance should reflect:

l Two months expenditure on the Food Bank support contract, to allow time to make alternative arrangements and to give the required notice
l One month’s expenditure on other ‘variable’ cost items, such as food purchase and the Food Bank support contract (which can be terminated with one month’s notice)
l 12 months expenditure on ‘fixed cost’ items, such as insurance, utilities, external examination, and business rates (should we only be afforded mandatory business rate relief)
l A small amount (c5%) for contingency, to cover expenditure such as repairs or incidental expenditure on items such as bags or string.

This provision allows the Food Bank to maintain its medium-term viability (which requires a physical storage facility) by adjusting food purchase (and hence provision) to match income (from donations or grants) in the light of prevailing circumstances. It should be noted that the Food Bank also distributes substantial amounts of donated food.

This approach excludes any Food Bank’s limited fixed assets, as well as committed elements of Unrestricted Funds and any Designated Funds identified and approved by the Committee. For the 2025 financial year, this sum required by the reserves policy amounts to £19,834. The Treasurer will review the Reserves Policy and balances on an annual basis and make recommendations to the Board as necessary.

The trustees recognise that the current level of reserves exceed the target reserves level. With this in mind a deficit budget of £7,700 has been agreed for 2025. The trustees also recognise that in future years additional cost pressures are likely to affect the charity as Council support for food is likely to reduce and the charity may have to consider relocating to new premises. Given this position the trustees plan to review their reserves position to determine what actions are needed both in terms of re-assessing their reserves policy and taking any necessary actions to manage their reserves against the target level.

Approved by the board of trustees on 19/5/2025

John Henkel (Trustee)

Bradford Metropolitan Food Bank

Independent examiner's report to the trustees of Bradford Metropolitan Food Bank

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2024, which are set out on pages 7 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ICAEW which is one of the listed bodies.

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

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;

2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Rhys North ACA

28/5/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Bradford Metropolitan Food Bank

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2024

Notes Income from: Donations (2) Donated food for distribution (3) Bank Interest Other income Total income Expenditure on: Purchase of food for distribution Donated food distributed (3) Materials and resources Utilities and trade waste Administration Insurance Independent examination Food bank co-ordination fee Depreciation Bank Charges Rates Volunteer expenses Total expenditure Net income / (expenditure) Fund balances brought forward Fund balances carried forward	2024 Total funds £ 68,612 207,335 1,350 2,000 279,297 45,502 207,335 1,811 2,835 47 299 846 21,770 720 24 3,386 44 284,619 (5,322) 90,213 84,891	2023 Total funds £ 79,214 185,987 693 - 265,894 77,405 185,987 1,056 2,088 102 263 780 20,020 720 24 3,134 - 291,579 (25,685) 115,898 90,213

All incoming resources and resources expended derive from continuing activities.

Bradford Metropolitan Food Bank

Balance sheet

as at 31 December 2024

as at 31 December 2024 Fixed assets Tangible assets (4) Total fixed assets Current assets Debtors and prepayments (5) Cash at bank and in hand Total current assets Current liabilities: amounts falling due within one year Creditors and accruals (6) Total current liabilities Net current assets / (liabilities) Net assets Funds Unrestricted funds Restricted funds Total funds	2024 Total £ - - 10,076 80,046 90,122 5,231 5,231 84,891 84,891 84,891 - 84,891	2023 Total £ 720 720 9,995 84,991 94,986 5,493 5,493 89,493 90,213 90,213 - 90,213

The financial statements were approved by the board of trustees on 19/5/2025

John Henkel (Trustee)

Notes to the accounts

Bradford Metropolitan Food Bank

for the year ended 31 December 2024

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Warehouse equipment: over 4 years

Fund accounting

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

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Bradford Metropolitan Food Bank

Notes to the accounts continued

for the year ended 31 December 2024

Donations Donations from: Individuals Corporate organisations Other organisations	2024 Total funds £ 63,489 1,963 3,160 68,612	2023 Total funds £ 64,839 9,100 5,275 79,214

2 Donations

3 Donated food for redistribution

Most of the food distributed by the charity is donated in kind and its value is calculated on the assumption that, on average, each food bag prepared is worth £15.45 (2023 - £15). The estimated value of donated food has been calculated as follows:

4 5	Number of food bags prepared Estimated value at £15.45 per bag Less food purchased for distribution Estimated value of donated food stuffs Tangible assets Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 Debtors and prepayments Prepayments Other debtors	2024 £ 15,370 237,467 (45,502) 207,335 Warehouse equipment £ 2,880 - 2,880 2,160 720 2,880 - 720 2024 £ 292 9,784 10,076	2023 £ 16,462 246,930 (77,405) 185,987 Total £ 2,880 - 2,880 2,160 720 2,880 - 720 2023 £ 267 9,728 9,995

Bradford Metropolitan Food Bank

Notes to the accounts continued

for the year ended 31 December 2024

6 Creditors and accruals
2024
£
Creditors
4,385
Accruals
846
5,231
7 Related party transactions
Trustee expenses
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Other transactions with trustees or related parties
2024
£
21,770
21,770
No trustee received any expenses during this year or the previous year.
Name of related
party
Relationship to
charity
Description of transaction
Julie Woodhurst is
a trustee of the
CIO and a director
with significant
influence of
Youthtrain Limited
Provision of Food Bank co-
ordination services
Youthtrain Limited

2023
£
4,713
780
5,493
2023
£
20,020
20,020

Bradford Metropolitan Food Bank Charity number 1120018

Annual Report and Financial Statements for the year ended 31 December 2024

Bradford Metropolitan Food Bank

Annual Report and Financial Statements for the year ended 31 December 2024

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Bradford Metropolitan Food Bank

Trustees' report for the year ended 31 December 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Graham Walker Chair John Henkel Treasurer Helen Lynskey Secretary Lashman Singh Steven Barnbrook Kenneth Leach Julie Woodhurst Justin Kerslake

Resigned 28 October 2024

Appointed 9 December 2024

Charity number

1120018

Registered in England and Wales

Registered and principal address Bankers Girlington Community Centre Co-operative Bank plc Girlington Road 1 Balloon Street Bradford Manchester BD8 9NN M60 1GP

Independent examiner

Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation and is governed by a constitution, as amended 6 June 2022.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees.

Bradford Metropolitan Food Bank

Trustees' report (continued) for the year ended 31 December 2024

Objectives and activities

The charity's objects

The charity's main activities

Public benefit statement

Achievements and performance

The Food Bank has continued to respond flexibly to the ever-changing demands created by the cost of living crisis.

Bradford Metropolitan Food Bank

Trustees' report (continued) for the year ended 31 December 2024

Achievements and performance continued

Financial review

The net expenditure for the year was £5,322, all relating to unrestricted funds.

Bradford Metropolitan Food Bank

Trustees' report (continued) for the year ended 31 December 2024

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £84,891.

l Two months expenditure on the Food Bank support contract, to allow time to make alternative arrangements and to give the required notice
l One month’s expenditure on other ‘variable’ cost items, such as food purchase and the Food Bank support contract (which can be terminated with one month’s notice)
l 12 months expenditure on ‘fixed cost’ items, such as insurance, utilities, external examination, and business rates (should we only be afforded mandatory business rate relief)
l A small amount (c5%) for contingency, to cover expenditure such as repairs or incidental expenditure on items such as bags or string.

Approved by the board of trustees on 19/5/2025

John Henkel (Trustee)

Bradford Metropolitan Food Bank

Independent examiner's report to the trustees of Bradford Metropolitan Food Bank

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2024, which are set out on pages 7 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

Independent examiner's statement

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ICAEW which is one of the listed bodies.

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

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;

2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

Rhys North ACA

28/5/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Bradford Metropolitan Food Bank

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2024

Notes Income from: Donations (2) Donated food for distribution (3) Bank Interest Other income Total income Expenditure on: Purchase of food for distribution Donated food distributed (3) Materials and resources Utilities and trade waste Administration Insurance Independent examination Food bank co-ordination fee Depreciation Bank Charges Rates Volunteer expenses Total expenditure Net income / (expenditure) Fund balances brought forward Fund balances carried forward	2024 Total funds £ 68,612 207,335 1,350 2,000 279,297 45,502 207,335 1,811 2,835 47 299 846 21,770 720 24 3,386 44 284,619 (5,322) 90,213 84,891	2023 Total funds £ 79,214 185,987 693 - 265,894 77,405 185,987 1,056 2,088 102 263 780 20,020 720 24 3,134 - 291,579 (25,685) 115,898 90,213

All incoming resources and resources expended derive from continuing activities.

Bradford Metropolitan Food Bank

Balance sheet

as at 31 December 2024

as at 31 December 2024 Fixed assets Tangible assets (4) Total fixed assets Current assets Debtors and prepayments (5) Cash at bank and in hand Total current assets Current liabilities: amounts falling due within one year Creditors and accruals (6) Total current liabilities Net current assets / (liabilities) Net assets Funds Unrestricted funds Restricted funds Total funds	2024 Total £ - - 10,076 80,046 90,122 5,231 5,231 84,891 84,891 84,891 - 84,891	2023 Total £ 720 720 9,995 84,991 94,986 5,493 5,493 89,493 90,213 90,213 - 90,213

The financial statements were approved by the board of trustees on 19/5/2025

John Henkel (Trustee)

Notes to the accounts

Bradford Metropolitan Food Bank

for the year ended 31 December 2024

1 Accounting policies

Basis of accounting

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Taxation

Tangible fixed assets

Fund accounting

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

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Bradford Metropolitan Food Bank

Notes to the accounts continued

for the year ended 31 December 2024

Donations Donations from: Individuals Corporate organisations Other organisations	2024 Total funds £ 63,489 1,963 3,160 68,612	2023 Total funds £ 64,839 9,100 5,275 79,214

2 Donations

3 Donated food for redistribution

4 5	Number of food bags prepared Estimated value at £15.45 per bag Less food purchased for distribution Estimated value of donated food stuffs Tangible assets Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 Debtors and prepayments Prepayments Other debtors	2024 £ 15,370 237,467 (45,502) 207,335 Warehouse equipment £ 2,880 - 2,880 2,160 720 2,880 - 720 2024 £ 292 9,784 10,076	2023 £ 16,462 246,930 (77,405) 185,987 Total £ 2,880 - 2,880 2,160 720 2,880 - 720 2023 £ 267 9,728 9,995

Bradford Metropolitan Food Bank

Notes to the accounts continued

for the year ended 31 December 2024

2023
£
4,713
780
5,493
2023
£
20,020
20,020

Bradford Metropolitan Food Bank

Independent examiner's report to the trustees of Bradford Metropolitan Food Bank

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2024, which are set out on pages 7 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

Independent examiner's statement

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ICAEW which is one of the listed bodies.

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

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

Signed: …………………………………… Name: Rhys North ACA

28/5/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW