## **Bridgend Foodbank Trustees` Report 2022/2023**
## **1. Reference and Administrative Details of the Charity and its Trustees**
The name of the Charity is Bridgend Foodbank. The Charity is registered with the Charities Commission - registration number **1142714** .
Its office is located at Hope Baptist Church, Bridgend and it leases a warehouse for food storage at Village Farm Industrial Estate, Pyle.
. The Charity is governed by 8 Trustees:
- Pat Blackwell (resigned April 2023)
- Mark Brampton (appointed November 2023)
- Jonathon Davies
- John Hornsby
- Angela Rackham
- Mike Richardson
- Kevin Taylor (appointed November 2023)
- Jefferson Tildesley MBE
- Claire Young (appointed November 2023)
## **2. Governance Structure and Management**
The Charity was formed on 24[th] June 2010 when 3 Trustees completed a Trust Deed. As highlighted above there are now 8 Trustees. Each of the additional Trustees were appointed via special meetings called under Clause 15 of the Deed. The period of appointment for each Trustee has been determined as 3 years.
The 6 Trustees constitute the board of the Charity. Ordinary Trustee Meetings normally take place every 2 - 3 months. The Chair of the Trustees` Meeting circulates an agenda in
1
advance of the meeting. Minutes are taken and decisions are recorded in the minutes. The draft minutes of each meeting are circulated to Trustees via email after the meeting for review and amendment. The final draft of the minutes is then ratified at the following Trustees` meeting.
Normally Trustees exercise their powers jointly at the ordinary meetings. From time to time, the Trustees delegate the exercise of selected powers or functions to two or more Trustees in accordance with paragraph 7 of the Trust Deed.
The Charity is an affiliated member of the Trussell Trust Foodbank Network. The Network has over 400 members across the UK. The Trussell Trust operates a “social franchise” model whereby it provides individual members with operational procedures, data services and managerial advice/support. The Charity retains the power to exercise its powers as set out in section 5 of the Trust Deed. This includes the powers to raise funds, buy, take on lease, in exchange, hire, or otherwise acquire property and to maintain and equip it for its use.
The Trustees have identified and reviewed the potential risks to which the Charity is exposed. Systems and procedures are in place to effectively manage these risks.
## **3. Objectives and Activities**
## **3.1 Objectives**
The Charity provides food to individuals and families who are in crisis in Bridgend County Borough. The “objects” set out in section 3 of the Trust deed describes what the Charity sets out to achieve viz:
“The relief of poverty, hardship and distress, in particular but not exclusively by:
1) the provision of emergency food supplies to individuals and families
2) supporting existing agencies working with the distressed and destitute by donating food in bulk.”
## **3.2 Activities**
The Charity undertakes its activities by collecting food from supermarkets, schools, churches and individuals. The food is stored in a warehouse. Food items are normally dried goods ie tinned and packet foods. In order to minimise wastage, food is stored by commodity in date order.
Food is given to an individual or a family (the client) via the presentation of a voucher that has been issued by a “Distributor”. A Distributor is typically a statutory or charitable organisation, which has received accreditation from the Charity for having the necessary skills and judgement to determine if an individual or a family are in crisis, and need food from the Charity. Currently there are 76 Distributors who have been accredited by the Charity following dialogue.
2
Prior to accreditation, the Distributor is given a handbook that explains their role and responsibilities. The Distributor then completes a pro forma that provides the name and corresponding signature of the individual(s) whom the Distributor has authorised to issue a voucher to a client. On receipt of the completed pro forma, the Charity makes arrangements for the Distributor to be able to issue e-referral vouchers. The client’s details are captured into a computer (or other connected device) and a personalised voucher is printed for them to take to the foodbank. When a client presents a voucher to the Charity a quantity of food is given to the client. The amount of food given will depend on the circumstances of the individual ie the number/ age of the people receiving the food. The quantity and type of food commodities are given against a designated list of food. A dietician has nutritionally balanced the list. The quantity of food given is sufficient to last for 10 meals or up to 3 days per person.
Distributors are expected to issue no more than 3 vouchers to a client in a 6 month period so that the client does not become reliant on the Charity for food on an ongoing basis. The Distributor is also expected to ensure that having referred a client that they will do all they can to work with the client to help them to deal with the crisis that they find themselves in either by direct assistance or by signposting the individual to another agency. In exceptional circumstances, a Distributor can issue more than 3 vouchers to a particular client. However, there is an expectation that this will be agreed in advance with the Charity.
The Charity distributes food to clients from 9 Distribution Centres that are located throughout Bridgend County Borough. Between Monday – Friday there is at least one Distribution Centre open and emergency food boxes are available at St. Theo`s Charity Shop, Kenfig Hill for any clients who need food on a Saturday:
|**Bridgend FoodbankDistribution Centre Opening Times**|**Bridgend FoodbankDistribution Centre Opening Times**|
|---|---|
|||
|**Monday**
1.00pm – 3.00pm|St. David’s Church, Pencoed|
|||
|**Tuesday**10.00am -12.00pm|The Y Centre, John Street, Porthcawl|
|10.00am - 12.00pm|Noddfa Chapel Community Centre, Caerau|
|12.00am - 2.00pm|Hope Baptist Church, Bridgend|
|||
|**Wednesday**9.15am - 11.00pm|St David’s Church, Bettws (**closed** **June**
**2023**)|
|1.30am - 3.30pm|His Place, Oxford Street, Pontycymer|
|10.00am – 2.00pm|Bethel Community Church, Maesteg
(**opened July 2023**)|
3
|**Thursday**10.00am – 12.00pm|The Storehouse, St John Church,
Aberkenfig|
|---|---|
|10.00am -12.00pm|The Y Centre, John Street, Porthcawl|
|1.00pm - 3.00pm|Cornelly Community Church, North Cornelly|
|||
|**Friday**11.00am - 2.00pm|Hope Baptist Church, Bridgend|
|12.00am - 2.00pm|His Place, Oxford Street, Pontycymer|
|11.00am – 1.00pm|Peniel Evangelical Church, Maesteg
(**closed October 2023**)|
|1.00pm - 3.00pm|Bethel Community Church, Kenfig Hill|
Volunteers operate each of the Distribution Centres. The value of the assistance given the Charity`s work by the volunteers is not recognised in the financial accounts. The Charity`s activities are undertaken almost entirely by volunteers, none of whom are remunerated for their efforts. The only paid employees are a part-time Operations Manager, a part time Office Administrator (both working 12 hours per week) and a Financial Inclusion Project Signposting Coordinator (working 8 hours per week).
The volunteers are numerous and provide varying skills. Consequently, it would be unrealistic to calculate the financial value of their input. Suffice to say that the generosity and commitment of the volunteers are essential to the work, and are greatly appreciated by the Trustees.
## **4. Achievements and Performance**
In July 2023, the Charity will have been in existence for 13 years. However, the data base hosted by the Trussell Trust only holds information with effect from April 2012.
The following graph provides a summary of the adults and children who have received food from the Charity with effect from the beginning of July 2012 until the end of June 2023. The total number of people fed during this period is equivalent to circa 60,000 people (41,000 adults and 19,000 children).
4
## **People Fed July – June 2012/13 – 2022/23**
2022/23 was the Charity`s busiest ever year since it began the service in October 2009. The number of clients who needed food was up on the previous year from 6,337 to 9,300 – a
5
year on year increase of 47%. This dramatic rise in clients followed on from a 32% increase in the previous year. It is evident that the increase in 2022/23 was as a result of the impact of the Cost of Living Crisis. During 2022/23 the Charity distributed food with a calculated value of £167,171 to clients. In addition, in order to manage surpluses of certain types of food within the warehouse, it donated food with a calculated value of £23,700 to other charities and organisations with similar aims, such as the Salvation Army and Big Bocs Bwyd.
The plans for 2022/23 included 7 priorities. A description of these priorities together with an update on progress is provided in the following table:
|**Objectives 2022/23**|**Progress**|
|---|---|
|**1.To utilize funding secured from the**
**Trussell Trust to put in place a 3 year**
**project designed to help clients to**
**become financially secure;**|In 2022 the Charity secured £51.75k per
annum for 3 years from the Trussell Trust to
implement a Financial Inclusion project.
The aim of the project is to enable
Foodbank clients to become financially
secure. The charity chose Bridgend
Citizens Advice Bureau (BCAB) as its
preferred partner for the project. The
service commenced in October 2022. The
Charity refers appropriate clients to BCAB
via a Signposting process (see next
section) who then provides each client with
financial advice via a designated specialist
adviser funded by the Project. During the
period October 2022 – June 2023 a total of
264 clients had been supported by BCAB.|
|**2.To put in place a network of**
**signposting volunteers across the**
**Distribution Centers to support the**
**implementation of the Financial**
**Inclusion Project;**|In order to facilitate the referral of clients to
the Financial Inclusion Project funding was
allocated from within the Project to appoint
a Signposting Coordinator on a part time
basis to oversee the client referral process.
Signposting volunteers were also
designated in each of the Distribution
Centres to initiate the referral of clients to
the Signposting Coordinator.|
|**3.To ensure that there are robust plans**
**in place to cope with a surge in client**
**demand;**|As highlighted above 2022/23 was the
Charity`s busiest ever year. However, the
Charity was able to respond effectively to
this increase in demand. The operational
resilience of the service has been further
strengthened by the acquisition of a larger
warehouse. See 4. Below.|
6
|**4.To review the feasibility of moving to a**
**larger warehouse so that food storage**
**capacity can be increased;**|In the spring of 2023 Bridgend County
Borough Council (BCBC) offered the charity
the opportunity of renting Unit 4 on Village
Farm Industrial Estate. The new warehouse
is almost twice as large as Unit 2 and
obviates the need to store surplus food off
site. The warehouse service moved to Unit
4 at the beginning of July 2023.|
|---|---|
|**5.To implement the Charity`s strategic**
**vision in response to the Trussell**
**Trust`s document called “Together For**
**Change”;**|There were 2 initiatives planned: Firstly the
Financial Inclusion Project described in
Objective 1. above and secondly to work in
partnership with other members of the
BCBC Food Network. Both of these
objectives were successfully achieved.|
|**6.To open a new Distribution Centre at**
**Bethel Community Church, Kenfig Hill;**|The new service at Bethel Community
Church commenced in July 2022.
Due to a low take up by clients (ie 1% of
total activity) Trustees decided to close
Bettws Distribution Centre in June 2023.|
|**7.To continue the work on updating**
**Policies and Procedures;**|The Health and Safety Policy and Welsh
Language Policy were reviewed to ensure
that they were compliant with prevailing
legislative requirements.|
|**8.To reduce the Charity`s carbon**
**footprint.**|The large increase in client demand meant
that the Charity`s capacity to progress this
issue was reduced. As a result this
objective will be carried forward into
2023/24.|
## **5. Financial Review**
The Statement of Financial Activities (SOFA) for the year ended June 30th 2023 reports the main charitable activities undertaken separately from the governance costs of the Charity.
Total income for the year was £317,563. Just over half of this income was via donations of food. Using guidance provided by The Trussell Trust, these have been valued at £166,906. (All food received and given out was weighed on receipt or distribution, and a standard value of £2.37 per kg was applied.) In addition to this, the charity had a total cash income of £150,657 comprising £71,895 in donations from various sources (mainly members of the public), £61,657 in grants, £13,535 from Tesco and ASDA as part of their “top-up arrangement and £3,570 in Gift Aid and interest payments.
7
Total expenditure for the year was £276,257. The Charity distributed food with a calculated value of £190,871 either directly to clients or to other charities with similar aims. £37,897 was spent on the Financial Inclusion Project, all of which was covered by a grant from the Trussell Trust. Wages were £19,024 and other expenses amounted to £26,250. £9,564 was spent setting up the new warehouse – this has been treated as a new fixed asset. The balance sheet shows total assets at June 30th 2023 of £271,469, an increase of £41,306 compared to June 30th 2022. Within this, the value of stock held decreased by £3,911 while the Charity’s cash assets increased by £35,885.
Notes 3 and 5 to the Accounts gives an analysis of the income received by the Charity, while notes 6 to 12 offer information regarding costs. Note 13 gives an analysis of the grants made by the Charity. Notes 14 to 20 analyse the fixed assets, stocks, debtors and creditors.
## **6. Priorities for 2023/24**
The Trustees have agreed that the following priorities should be progressed in 2023/24:
- **5.1 To continue with the development of the Financial Inclusion Project in partnership with BCAB** – As highlighted earlier the Project was successfully launched in October 2022. During the forthcoming year the key aim of the project will be to reduce the number of clients who do not attend appointments (DNAs) thereby facilitating an increase in the number of clients that BCAB are able to support.
- **5.2 To strengthen further the effectiveness of the Charity`s Signposting arrangements –** The overarching objective will be to train the signposting volunteers so that they are able to maximise use of the signposting tools which have been provided by the Trussell Trust to signpost clients to other agencies.
- **5.3 To ensure that the operational arrangements are able to cope if there is another surge in client demand** – The outlook for the economy in the forthcoming year is not as gloomy as it was for 2022/23 with inflationary pressures forecast to reduce to single figures. However, the impact of the Cost of Living Crisis is continuing to affect individuals and a further increase in client demand cannot be ruled out. The Charity will aim to ensure that food stocks are able to meet a further increase should it materialize. This will be facilitated by the increased storage capacity provided by the new warehouse together with a healthy financial position.
- **5.4 To relocate Aberkenfig Distribution Centre as a result of the current premises being put up for auction and to review the configuration of the Maesteg Distribution Centre –** Aberkenfig Distribution Centre is located at Aberkenfig Community Church. The Church has advised the Charity that the building is going to put up for auction and hence an alternative premises will need to be found in the locality for the foodbank service to continue. It has also been necessary to temporarily transfer the Distribution Centre service from Peniel Church to Bethel Church, Maesteg to enable the floor at Peniel to be replaced. Unsurprisingly, the Cost of Living Crisis has caused an increase in demand for food in the Maesteg locality over the past 12 months and consideration will need to be given as to whether the service at Bethel Church
8
should be retained to meet the increased demand, when Peniel reopens at the end of August 2023.
- **5.5 To implement the Charity`s strategic vision in response to the Trussell Trust`s document called “Together For Change”** – The Charity will continue to progress the Financial Inclusion Project and to actively participate in the BCBC Food Network. The Network is planning to develop a strategy for Food Distribution within BCBC and the Charity is committed to fully participating in that process.
- **5.6 To review the advisory recommendations made in the annual Governance Health Check Report** - The Trustees had been pleased to note that there were no mandatory requirements for the Charity to implement in the last annual Governance Health Check Report. However, the Trussell Trust`s Area Manager had made some advisory recommendations which the Charity should consider implementing over the next 12 months.
- **5.7 To continue the work on updating Policies and Procedures –** The Charity will review its policies to ensure that they are compliant with prevailing legislation.
- **5.8 To reduce the Charity`s carbon footprint –** This issue is being carried forward from 2022/23 **.** The Charity will explore ways of reducing its carbon footprint during 2023/24 and beyond by seeking to eliminate the use of plastic bags for clients’ food.
An update on progress against these objectives will be included in the next Trustees` Report.
9
|**Bridgend Foodbank**|**Bridgend Foodbank**|**Bridgend Foodbank**|Charity No|**1142714**||
|---|---|---|---|---|---|
|Annualaccountsforthe period||||||
|Period start date|**01/07/2022**|**To**|Period end
date|**30/06/2023**||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||272,563|45,000|-|317,563|204,022|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-||-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||272,563|45,000|-|317,563|204,022|
|||||||
||-|-|-|-|-|
||234,507|33,750|-|268,257|154,742|
||-|-|-|-|-|
||8,000|-|-|8,000|-|
||242,507|33,750|-|276,257|154,742|
|||||||
||30,056|11,250|-|41,306|49,280|
||-|-|-|-|-|
||30,056|11,250|-|41,306|49,280|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||30,056|11,250|-|41,306|49,280|
|||||||
||230,163|-|-|230,163|180,883|
||260,219|11,250|-|271,469|230,163|
|||||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||9,564|-|-|9,564|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||9,564|-|-|9,564|-|
||||||||
|||29,506|-|-|29,506|33,417|
|||5,683|-|-|5,683|5,669|
|||-|-|-|-|-|
|||215,712|11,250|-|226,962|191,077|
|||250,901|11,250|-|262,151|230,163|
||||||||
|||246|-|-|246|-|
||||||||
|||250,655|11,250|-|261,905|230,163|
||||||||
|||260,219|11,250|**-**|271,469|230,163|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||260,219|11,250|-|271,469|230,163|
||||||||
|||-|||-|-|
||||11,250||11,250|-|
|||260,219||-|260,219|230,163|
||||||-||
|||260,219|11,250|-|271,469|230,163|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||J P Davies||J P Davies||09/02/2023|
|||A J Hornsby||A J Hornsby||09/02/2023|
CC17a (Excel)
30/03/2024
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 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 accounts 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) issued on 16 July 2014|
|• and with*|
the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)|
|• and with the Charities Act 2011.||
|
The charity constitutes a public benefit entity as defined by||
|FRS 102.*||
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|**1.3 Change of**
The accounts pr
Where accounts
concern basis, pl
together with the
prepared the acc
charity is not reg
Disclosure of any
going concern as
An explanation a
the conclusion th
concern;|**accounting policy**
esent a true and fair view and
are not prepared on a going
ease disclose this fact
basis on which the trustees
ounts and the reason why the
arded as a going concern.
uncertainties that make the
sumption doubtful;
s to those factors that support
at the charity is a going|**accounting policy**
esent a true and fair view and
are not prepared on a going
ease disclose this fact
basis on which the trustees
ounts and the reason why the
arded as a going concern.
uncertainties that make the
sumption doubtful;
s to those factors that support
at the charity is a going|||
|---|---|---|---|---|
||||||
||||||
||||the accounting policies adopted are those outlined in note { }.||
|Yes*
No*||* -Tick as appropriate|||
||||||
|**_Please disclose_**|**_:_**||||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting p_**|**_olicy;_**|From an income and expenditure basis to an
accruals basis.|
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accou_**
**_d more relevant in_**|**_nting policy_**
**_formation;_**|Required because our income for the year exceeded
£250,000.|
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the ad_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_justment for each l_**
**_h prior period pres_**
**_the adjustment rel_**
**_sented, 3.44 FRS 1_**|**_ine affected_**
**_ented and_**
**_ating to_**
**_02 SORP._**|Debtors and creditors have been introduced for both
the prior period and the current period (See note 2 for
details).|
|No changes to a
**1.4 Changes t**|ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**o accounting estimates**|ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**o accounting estimates**|ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**o accounting estimates**|
|---|---|---|---|
|Yes*
No*||* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**||
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**||
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes (True)*
* -Tick as appropriate||
|---|---|
|No*||
|**_Please disclose:_**||
|**_(i) the nature of the prior period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**||
|**_amount of the correction for each account line item_**||
|**_affected; and_**||
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
30/03/2024
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**|
|---|---|
|**Please provide a description**
**of the nature of each change**
**in accounting policy**
1. Gift Aid Debtor added for each year
2. HMRC Income tax creditor added for each year where applicable.||
|**_Reconcilation of funds per previous GAAP to_**|**_funds determined under FRS 102_**|
|**Start of**|**End of**|
|**period**|**period**|
|**£**|**£**|
|**Fund balances as previously**
**stated**
**_177959_**|**_224494_**|
|**_Adjustments:_**||
|**_1_**
**_2986_**|**_5669_**|
|**_2_**
**_-62_**||
|**Fund balance as restated**
**_180883_**|**_230163_**|
|**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**||
||**End of**|
||**£**|
|**Net income/(expenditure) as previously**
**stated**|**_46535_**|
|**_Adjustments:_**||
|**_1_**|**_2683_**|
|**_2_**|**_62_**|
|**Previous period net income/(expenditure) as**
**restated**|**_49280_**|
CC17a (Excel)
30/03/2024
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of income** These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required **Offsetting** or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income **Grants and donations** recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). **Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
**Government grants** The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the **Tax reclaims on** donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift **donations and gifts** 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.
**Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants**
Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
**Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
**Support costs** The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described **Volunteer help** in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can **royalties and dividends** be measured reliably.
|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
Investments held for resale or pending their sale and cash and cash equivalents with a
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 14.2.
They are valued at cost.
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity made no redundancy payments during the reporting period.
**Deferred income**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
These are capitalised if they can be used for more than one year, and cost at least
£5,000
**Redundancy cost**
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Provisions for liabilities**||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
||||||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
||||
|---|---|---|
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
|Yes
No
N/a|||
||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
71,895- -71,895 49,814
Gift Aid
3,000- -3,000 2,683
Legacies
- - - - -
General grants provided by government/other
charities
16,657 45,000-61,657 40,162
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
166,906 - - 166,906 103,961
Other(Tesco/Asda TopUp)
13,535 - - 13,535 7,402
**Total** 271,993 45,000 - 316,993 204,022
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
570- -570-
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 570 - -570-
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
272,563 45,000-317,563 204,022
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|71,895|-|-|71,895|49,814|
||Gift Aid|3,000|-|-|3,000|2,683|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|16,657|45,000|-|61,657|40,162|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|166,906|-|-|166,906|103,961|
||Other(Tesco/Asda TopUp)|13,535|-|-|13,535|7,402|
||**Total**|271,993|45,000|-|316,993|204,022|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|570|-|-|570|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|570|-|-|570|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||272,563|45,000|-|317,563|204,022|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Trussell Trust Financial Inclusion Project Grant of £45,000.
This is allowing us to contract with Bridgend Citizens Advice
Bureau to provideFinancial Advisorsupport|||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|||||||
CC17a (Excel)
30/03/2024
8
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||166,906|103,961|
|||166,906|103,961|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Donated goods are weighed into the
warehouse and are valued at £2.37 per kg,
a figure which has been suppled by the
Trussell Trust as the typical value of the
bundle of goods provided to clients.|Prior to June 2022, donated goods were
valued at £1.75 per kg, the previous figure
which the Trussell Trust gave as the
typical value of the bundle of goods
provided to clients. A stock reevaluation
was done up to £2.37 as at the end of
June 2022.||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
||Volunteers operate each of the Distribution
Centres and the warehouse. The volunteers
are numerous (over 100) and provide
varying skills. Consequently, it would be
unrealistic to calculate the financial value of
their input and so this is not recognised in
the financial accounts. Suffice to say that the
generosity and commitment of the
volunteers are essential to the work, and are
greatly appreciated by the Trustees.|
The same comment applies for last year.||
CC17a (Excel)
30/03/2024
9
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|
Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Operation of Bridgend Foodbank|234,507|33,750|-|268,257|145,172|9,570|-|154,742|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|234,507|33,750|-|268,257|145,172|9,570|-|154,742|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
|Donations toDistributionCentres|8,000|-|-|8,000|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|8,000|-|-|8,000|-|-|-|-|
||242,507|33,750|-|276,257|145,172|9,570|-|154,742|
## **Other information:**
**Analysis of expenditure on charitable activities**
CC17a (Excel)
30/03/2024
10
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Distributionof Food to Clients|230,360|-|-|230,360|154,742|-|-|154,742|
|Financial Inclusion Project|37,897|-|-|37,897|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|268,257|-|-|268,257|154,742|-|-|154,742|
||||||||||
CC17a (Excel)
30/03/2024
11
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||Nil|Nil|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
30/03/2024
12
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||19,024|14,976|
||-|-|
||||
||-|-|
||19,024|14,976|
||||
||||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**TRUE**|**TRUE**|
|---|---|---|
||||
|**Band**|**Number of employees**||
||**This year**
-|**Last year**
-|
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
CC17a (Excel)
30/03/2024
13
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|0.9|
0.7|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|
0.9|
0.7|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment This year Last year**
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
CC17a (Excel)
30/03/2024
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||||
CC17a (Excel)
30/03/2024
15
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense.**
**Please note that although a government approved DC Pension**
**scheme is offered, no current or former employee has opted to**
**enrol.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
30/03/2024
16
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Public Relief to those in need of
food|23,700.00|167,171.00|Nil|190,871.00|
|Out of date food donated to primate
sanctuary|5,450.00|-|Nil|5,450.00|
||-|-|-|-|
||-|-|-|-|
|**_Total_**|**29,150**|**167,171**|**-**|**196,321**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
_**Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Provide details No below**_
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|Various Charities such as Rainbow of Hope, the Salvation
Army and the Wallich|Surpluses of particular types of food are
passed on to like minded charities. During
2022/2023 this amounted to approximately 10
tonnes|23,700|
|Wales Ape & Monkey Sanctuary, Abercrave|Rather than be thrown away, out of date food
is passed on to this small local charity.|5,450|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**29,150**|
|||-|
|||29,150|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Public Relief to those in need of
food|19,495.00|97,790.00|Nil|**117,285.00**|
|Out of date food donated to primate
sanctuary|4,025.00|-|Nil|**4,025.00**|
||-|-|-|**-**|
||-|-|-|**-**|
|**_Total_**|**23,520**|**97,790**|**-**|**121,310**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
_**Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Provide details No below**_
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|Various Charities such as Rainbow of Hope, the Salvation
Army and the Wallich|Surpluses of particular types of food are
passed on to like minded charities. During
2022/2023 this amounted to approximately 11
tonnes|19,495|
|Wales Ape & Monkey Sanctuary, Abercrave|Rather than be thrown away, out of date food
is passed on to this small local charity.|4,025|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**23,520**|
|||-|
|||23,520|
CC17a (Excel)
30/03/2024
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|7,020|6,420|13,440|
||-|-|-|9,564|9,564|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|7,020|15,984|23,004|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL|SL||
||||Over 3years|Over 5years||
|||||||
||-|-|7,020|6,420|13,440|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|7,020|6,420|13,440|
|||||||
||-|-|-|-|-|
||-|-|-|9,564|9,564|
CC17a (Excel)
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## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
|**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||||
||||
||||
||-|-|
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
30/03/2024
20
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
2,000 - 31,417 - -
**_Added in period_**
25,504 - 166,906 - -
**_Expensed in period_**
- 25,504 - - 165,367 - -
**_Impaired_**
- - - 5,450 - -
**_Closing_**
**2,000 - 27,506**
**- -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
2,000 - 27,506 - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||2,000|-|31,417|-|-|
||25,504|-|166,906|-|-|
||- 25,504|-|- 165,367|-|-|
||-|-|- 5,450|-|-|
||**2,000**|**-**|**27,506**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||2,000|-|27,506|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
30/03/2024
21
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors - Unclaimed Gift Aid (2 years)**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||5,683|5,669|
||5,683|5,669|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
30/03/2024
22
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||246|-|-|-|
||-|-|-|-|
||246|-|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**Thisyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
30/03/2024
23
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other (Store Cards)**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||122,000|122,000|
||104,639|68,822|
||323|255|
||226,962|191,077|
CC17a (Excel)
30/03/2024
24
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Financial Inclusion Project|R|ProvisionofCitizensAdvice Service|-|45,000|-33,750|-|-|11,250|
|Normal FoodbankOperation|U||230,163|272,563|- 242,507|-|-|260,219|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||230,163|317,563|- 276,257|-|-|271,469|
CC17a (Excel)
30/03/2024
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## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|ASDAGrant|R|Contributiionto staff wages|-|9,255|-9,255|-|-|-|
|Normal Foodbank Operation|U||180,883|194,767|-145,487|-|-|230,163|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||180,883|204,022|- 154,742|-|-|230,163|
CC17a (Excel)
30/03/2024
26
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
CC17a (Excel)
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## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-
|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_FALSE_**|**_FALSE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
|
||||**£**|**£**|**£**||**£**|
|**Porthcawl YMCA**|**Common**
**Trustee -**
**Mr A J**
**Hornsby**|**OUT: Room Hire for**
**running Porthcawl**
**Distribution Centre**|**2740**|||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Last year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_FALSE_**|**_FALSE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
|
||||**£**|**£**|**£**||**£**|
|**Porthcawl YMCA**|**Common**
**Trustee -**
**Mr A J**
**Hornsby**|**OUT: Room Hire for**
**running Porthcawl**
**Distribution Centre**|**2534**|||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
30/03/2024
29
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
30/03/2024
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name **members of** Bridgend Foodbank **On accounts for the year** 30/06/2023 **Charity no** 1142714 **ended (if any) Set out on pages** 1 to 30 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 / 06 / 2023
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention ~~(other than that disclosed below *)~~ in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** _N Evans_ **Date:** 26/03/2024 **Name:** Nicola Evans **Relevant professional** Chartered Institute of Public Finance and Accountancy **qualification(s) or body (if any):**
**Address:** 54 Briary Way Brackla Bridgend CF31 2PU
**October 2018**
**IER**
1
**Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**October 2018**
**IER**
2