2025-06-30-accounts

Bridgend Foodbank Trustees` Report 2024/2025

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 7 Trustees:

• Mark Brampton

• Jonathon Davies

• John Hornsby

• Angela Rackham

• Mike Richardson

• Jefferson Tildesley MBE

• Claire Young

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 7 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 7 Trustees constitute the board of the Charity. Ordinary Trustee Meetings normally take place every 2 - 3 months. The Chair of the TrusteesMeeting circulates an agenda in 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.

1

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. Values

We use our values to motivate our work:

We Care : We always aim to do our best to help our clients;

We Listen : We invite our clients to talk to us about their needs and offer them a helping hand;

We Give : We provide our clients with food, advice and support.

4. Objectives and Activities

4.1 Objectives

The Charity gives 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.”

2

4.2 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.

The first step in the accreditation process is for the Distributor to consider a handbook that explains their role and responsibilities. If the Distributor notifies the Charity that they can fulfill the Charitys requirements as set out they will then usually be invited by the Charity to click on an electronic link to access the Charitys E-referral system. The invitation is made via an email with a link labelled “Accept invitation”. By clicking on the link the Distributor indicates that they wish to use e-referral to refer clients to the Charity for food. The Distributor is also asked to agree to a Data Protection Statement.

When a Distributor determines that a client should be referred to the Charity this can be done in 2 ways:

1. Printed e-referral vouchers

The client’s details are captured into a computer (or another connected device) and a personalized voucher is printed for them to take to the foodbank.

2. “Code-only” referrals

The client is not given a voucher, but just a voucher code to take to one of the Charity`s Foodbank Distribution Centres.

When a client presents either a voucher or the voucher code to the Charity, the client will receive a quantity of food. The amount of food will depend on the circumstances of the individual ie the number/ age of the people being fed. The quantity and type of food commodities are prepared against a designated list. An NHS dietician has designed the list so that it is nutritionally balanced. 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

3

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 7 Distribution Centres that are located throughout Bridgend County Borough. Between Monday – Friday there is at least one Distribution Centre open within the County Borough as set out in the following table (Figure 1):

Fig.1 Distribution Centre Opening Times	Fig.1 Distribution Centre Opening Times
Monday 1.00pm – 3.00pm	St. David’s Church, Pencoed
Tuesday10.00am -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
Wednesday10.30am – 12.30pm	Hartshorn House, Maesteg
1.30am - 3.30pm	His Place, Oxford Street, Pontycymer
Thursday10.00am - 12.00pm	The Y Centre, John Street, Porthcawl
1.00pm - 3.00pm	Cornelly Community Church, North Cornelly
Friday11.00am - 2.00pm	Hope Baptist Church, Bridgend

Volunteers operate each of the Distribution Centres. The value of the assistance given the Charitys work by the volunteers is not recognised in the financial accounts. The Charitys 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

5. Achievements and Performance

In July 2025, the Charity will celebrate its 15[th] anniversary. However, the data base hosted by the Trussell Trust only holds information with effect from April 2012.

The number of clients who needed food was down on the previous year from 7,876 to 6,186 – a year on year decrease of 21%. This reduction in client demand was substantial and meant that 2024/25 was the Charitys quietest year since the end of the pandemic. Overall, it was the Charitys 9[th] busiest year. The number of people who were given food in 2024/25 when compared to previous years is illustrated in Figure 2 below:

----- Start of picture text -----
Fig 2 People Fed July - June 2011/12 - 2024/25
2024/25
2023/24
2022/23
2021/22
2020/21
2019/20
2018/19
2017/18
2016/17
2015/16
2014/15
2023/14
2012/13
2011/12
0 1000 2000 3000 4000 5000 6000 7000 8000 9000 10000
Total Children Adults Vouchers
----- End of picture text -----

During 2024/25 the Charity distributed food with a calculated value of £127,932 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 £16,246 to other charities and organisations with similar aims, such as the Wallich and Big Bocs Bwyd.

5

6. Progress Against The Objectives Set For 2024/25

The Charity`s plan for 2024/25 included 8 objectives. These are described in the following table together with an indication as to the progress that was made against each one:

Objectives 2024/25

Progress

1. To continue with the development of the Financial Inclusion Project in partnership with BCAB by seeking to tackle: a) Did Not Attend (DNAs):**<br>Explore the flexibility of “booked”<br>and “walk in” appointments, to find<br>the optimum approach for each<br>Centre;<br>Explore<br>the<br>availability<br>of<br>appropriate,<br>motivational<br>interviewing<br>training<br>for<br>signposters;<br>Consider the appropriate use of<br>publicity<br>for<br>the<br>signposting<br>project e.g. the average income<br>per person attending a BCAB<br>consultation was £…. Or quotes<br>from satisfied customers.<br>**b) Data Capture:**<br>Ensure the accurate and useful<br>collection of data for the project<br>by:<br>**1.**Collection of referral data to<br>compare with the outcome<br>data provided by BCAB;<br>**2.**Regular monitoring meetings<br>with<br>BCAB<br>to<br>review<br>performance reports;|**1.The following progress was made**<br>**against these objectives:**<br>**a) DNAs It was concluded that the expansion of “walk in” appointments had been effective in increasing the number of clients who were seen. Motivational training for volunteers involved with signposting clients to other agencies began at the beginning of June. This training will continue into 2025/26 and will be evaluated. The use of publicity has not yet commenced and will be carried forward into 2025/26. b) Data Capture 1.The Charity has collected anonymised data to assure itself about the performance data provided by BCAB. 2.Quarterly monitoring meeting have been held with BCAB

6

c) Performance Indicators: Development of and focus on key Performance Indicators such as: 1.Actual income gained by customers compared to expenditure; 2.Number of customers unlikely to need access to the Foodbank in the future. d) Funding: Seek ongoing funding for the project when the current funding runs out in 2025 by exploring various avenues including matched funding from external organisations and seeking consent from existing and new S/O gifts to fund the project.

c) Performance Indicators: A variety of performance indicators have been developed in conjunction with BCAB and monitored through the quarterly report provided by BCAB. d) Funding: Additional funding has been secured from Trussell to enable the project to continue for the next 12 months at a reduced capacity of circa 50%. The Charity will work in partnership with BCAB on determining the optimum number of hours required to continue the service in 2025/26 and whether it should provide any top up funding that is needed from its own resources.

2. To strengthen the effectiveness of the assurance monitoring of Distribution Centres’ operational compliance with policies and procedures.

Trustees have designed a process to seek assurance that Distribution Centres are complying with the Charity`s policies and procedures. The process will be implemented through periodic visits to each of the Distribution Centres. These visits will commence in the first quarter of 2025/26. After each visit the Trustees who undertook the visit will be expected to draft a brief written report setting out their observations with assistance from the Operational Manager. The report should highlight strengths and any recommendations on areas of improvement as appropriate. This report will then be submitted to the next Trustees meeting for consideration.

7

	Trustees should be able to satisfy (assure) themselves that the systems put in place by the Charity are operating as intended and this in turn will provide confidence that the Charity`s operational arrangements are effective from a governance perspective.
3.To determine the continuation of the Aberkenfig Distribution Centre as a result of the current premises being closed.	Following a review by the Operational Manager, the Trustees concluded that the workload from Aberkenfig Distribution Centre had been absorbed into other Centres and hence for the foreseeable future there was no need to seek another low cost location in Aberkenfig.
4. To implement the Charitys**<br>**strategic vision in response to the**<br>**Trussell Trusts 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.	The Charity has supported the work of the BCBC Food Network including the development of a map of food providers who participate in the local food sustainability partnership.
5. To review the advisory recommendations made in the annual Governance Health Check Report– This is an objective carried forward from 2023/24. 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 Trusts Area<br>Manager had made some advisory<br>recommendations which the Charity<br>should consider implementing over the<br>next 12 months.|The implementation of the advisory<br>recommendations was postponed<br>pending the outcome of Trussells Governance Health Check in 2024/25. The outcome of this Health Check is covered under item 5 below.

8

6. To continue the work on updating Policies and Procedures –The Charity will review its policies to ensure that they are compliant.	The following policies were reviewed during 2024/25: Data Protection, Equal Opportunities, Health & Safety, Personal Safety, Safeguarding and Welsh Language.
7. To explore ways in which to **reduce the Charitys carbon footprint**<br>**–**This issue is being carried forward<br>from previous years**.**The Charity will<br>again explore ways of reducing its<br>carbon footprint during 2023/24 and<br>beyond by seeking to eliminate the use<br>of plastic bags for clients’ food.|Following the introduction a new<br>recycling law by the Welsh Government<br>in the spring of 2024, the Charity put in<br>place new arrangements for the<br>recycling of its refuse with the<br>implementation of a contact for refuse<br>recycling and disposal of non-recyclable<br>refuse. In order to maximise the benefit<br>of the contract and to minimise the<br>requirement of Distribution Centres to<br>have to undertake recycling, the<br>warehouse had changed its working<br>practices. Now packaging associated<br>with food items in cardboard and plastic<br>is unpacked thereby avoiding the need<br>for it to be recycled or disposed of by<br>the Distribution Centres. The packaging<br>is then placed in the contractors recycling/waste disposal bins for collection by the contractor. The new arrangements appeared to be working satisfactorily.
8. To consider the implications of Trussell’s rebranding exercise and implement priorities accordingly – The Charity is affiliated to the Trussell Trust which has decided to implement a refresh of its branding for affiliated foodbanks. This refresh will include the introduction of a new logo and the design of stationery, volunteer uniforms and vehicle livery. An analysis of the cost of implementing the refresh will be assessed and an affordable priority plan will be developed so that implementation can commence this year.	A plan was developed to implement the new Trussell branding. Priority was given to implementing those changes which were low cost ie the new logo was included on the Charity`s: Stationery; New/replacement uniforms;

9

7. Financial Review

The Statement of Financial Activities (SOFA) for the year ended June 30th 2025 reports the main charitable activities undertaken separately from the governance costs of the Charity.

Total income for the year was £253,488 (2023/24 £268,112). Half of this income was via donations of food. Using guidance provided by The Trussell Trust, these have been valued at £126,806. (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 £126,682 comprising £57,250 in grants, £56,261 in donations from various sources (mainly members of the public), £9,093 from Tesco and ASDA as part of their “top-up arrangement and £4,078 in Gift Aid and interest payments.

Total expenditure for the year was £248,710 (2023/24 £265,326). The Charity distributed food with a calculated value of £144,178 either directly to clients or to other charities with similar aims. £50,490 was spent on the Financial Inclusion Project, all of which was covered by a grant from the Trussell Trust. Wages were £23,196 and other expenses amounted to £30,935. There were no new fixed assets and depreciation of £5,401 has been applied. The balance sheet shows total assets at June 30th 2025 of £284,880, an increase of £4,778 compared to June 30th 2024.

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.

8. Priorities for 2025/26

The Trustees have agreed that the following priorities should be progressed in 2025/26:

8.1 To agree and implement the Charity`s values – Since being established in 2010 Bridgend Foodbank has not had a formal set of values against which it operates as a charity. Trustees have agreed that it would be helpful for a set of values to be developed and implemented in 2025/26.

8.2 To continue with the development of the Financial Inclusion Project in partnership with BCAB seeking to - Increase income for service users, reduce reliance on the use of the Foodbank, improve resilience and reduce the likelihood of future crises.

10

8.3 To strengthen the effectiveness of the assurance monitoring of Distribution

Centres’ operational compliance with policies and procedures – As outlined above, Trustees have designed a process to seek assurance that Distribution Centres are complying with the Charity`s policies and procedures. The process will be implemented through periodic visits to each of the Distribution Centres. These visits will commence in the first quarter of 2025/26 and the aim is to complete 4 visits in 2025/26. The Trustees will then evaluate the outcome of the visits with the aim of determining whether they should continue in 2026/27.

8.4 To pilot a programme of giving direct cash gifts to working families and

individuals who have maximised their benefits - The Charity has decided that it

will pilot a scheme of giving direct cash gifts to working families and individuals who have maximised their benefits. The pilot will test out selection and referral criteria as well as safety and probity issues. Consideration will also be given to the optimum value of gifts together with the follow up and evaluation criteria.

8.5 To review and action as appropriate the advisory recommendations made in

the Charity`s annual Governance Health Check Report 2025 – During the last quarter of 2024/25 the Charity was sent a report by Trussell which set out 3 mandatory requirements to update certain policies along with 4 advisory recommendations. The mandatory recommendations were all actioned before the end of the financial year and the advisory recommendations will be addressed in 2025/26.

8.6 To continue the work on updating Policies and Procedures – The Charity will review its policies to ensure that they are compliant. The following Policies will be reviewed in 2025/26:

Health and Safety Personal Safety Safeguarding

8.7 To consider the implications of Trussell’s rebranding exercise and implement priorities accordingly – The Charity will continue to implement changes to its corporate branding so that it is compliant with Trussells requirements following its rebranding exercise. Priority will be given to changing the warehouse vans livery and to ensuring that the new logo is used on new/replacement uniforms . Consideration will also be given to changing the logo on the banner displayed outside Distribution Centres during opening hours.

8.8 To seek new organisations to become voucher Distributors – Prior to the COVID pandemic, local Job Centres used to issue vouchers to clients. However, Job Centres withdrew from carrying out this role during the pandemic and this increased the workload for other voucher Distributors, notably BAVO which has become the

11

Charitys busiest voucher Distributor. Not only has BAVO found it difficult to manage the additional workload but also its capability to undertake a robust assessment of the clients financial circumstances is limited as it is only conducted on the telephone. The Charity would welcome the agreement of Job Centres to recommence as voucher Distributors as their participation would ease the burden on BAVO and strengthen the governance of client assessments. The Charity will also seek other local organisations such as Bridgend Citizens Advice Bureau and Bridgend County Borough Council to increase their involvement as voucher Distributors.

**8.9 Strengthen our governance arrangements so that clients have a better understanding of the short term nature of the Charitys service –** As highlighted in Section 4.2 above Foodbank assistance is intended to be for short-term crisis relief. The Charitys service provides a safety net for those who are in crisis but is not intended to provide unlimited support. It is also not intended to replace individuals buying food through their own means, but rather aims to contribute in resolving a person’s underlying problems, working in partnership with other agencies. However, it has become evident that there is a growing number of clients who believe that they have an ongoing entitlement to 3 vouchers in a 6 month period even though they may no longer be in crisis. The extent of this problem needs to be analysed and measures put in place as appropriate to ensure that clients have a better understanding of the short term nature of the Charity`s service.

An update on progress against these objectives will be included in the next Trustees` Report for the financial year 2025/26.

12

Bridgend Foodbank	Bridgend Foodbank	Bridgend Foodbank	Charity No	1142714
Annualaccountsforthe period
Period start date	01/07/2024	To	Period end date	30/06/2025

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 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
	204,475	48,250	-	252,725	267,258
	-	-	-	-	-
	-	-	-	-	-
	763	-		763	854
	-	-	-	-	-
	-	-	-	-	-
	205,238	48,250	-	253,488	268,112
	-	-	-	-	-
	198,460	48,250	-	246,710	261,826
	-	-	-	-	-
	2,000	-	-	2,000	3,500
	200,460	48,250	-	248,710	265,326
	4,778	-	-	4,778	2,786
	-	-	-	-	-
	4,778	-	-	4,778	2,786
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	4,778	-	-	4,778	2,786
	268,852	11,250	-	280,102	277,316
	273,630	11,250	-	284,880	280,102

1

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
		-	-	-	-	-
		12,242	-	-	12,242	17,643
		-	-	-	-	-
		-	-	-	-	-
		12,242	-	-	12,242	17,643
		32,270	-	-	32,270	29,862
		8,815	-	-	8,815	5,500
		-	-	-	-	-
		220,579	11,250	-	231,829	227,594
		261,664	11,250	-	272,914	262,956
		276	-	-	276	497
		261,388	11,250	-	272,638	262,459
		273,630	11,250	-	284,880	280,102
		-	-	-	-	-
		-	-	-	-	-
		273,630	11,250	-	284,880	280,102
		-			-	-
			11,250		11,250	11,250
		273,630		-	273,630	268,852
					-
		273,630	11,250	-	284,880	280,102
		Signature		Print Name		Date of approval dd/mm/yyyy
		J P Davies		J P Davies		30/01/2026
		A J Hornsby		A J Hornsby		30/01/2026

CC17a (Excel)

22/04/2026

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:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate	* -Tick as appropriate
Please disclose	:
(i) the nature of	the chan	ge in accounting policy;
(ii) the reasons provides more r and	why appl eliable an	ying the new accounting policy d more relevant information;
(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 line affected h prior period presented and the adjustment relating to sented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -Tick as appropriate

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

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)

22/04/2026

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

Please provide a description of the nature of each change in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments: 1 2 Fund balance as restated 0 0 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 Adjustments: 1 2 Previous period net income/(expenditure) as 0 restated

CC17a (Excel)

22/04/2026

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.

The charity has incurred expenditure on support costs.

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 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 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. 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 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		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 investments which it holds for resale or pending their sale and cash and cash Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash investments 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 56,261- -56,261 59,529 Gift Aid 3,315- -3,315 2,527 Legacies - - - - - General grants provided by government/other charities 9,000 48,250-57,250 72,530 Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services 126,806 - - 126,806 125,666 Other(Tesco/Asda TopUp) 9,093 - - 9,093 7,006 Total 204,475 48,250 - 252,725 267,258 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 763- -763 854 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 763 - -763 854 - - - - - - - - - - - - - - - - - - - - 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 - - - - - 205,238 48,250-253,488 268,112 Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	56,261	-	-	56,261	59,529
	Gift Aid	3,315	-	-	3,315	2,527
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	9,000	48,250	-	57,250	72,530
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	126,806	-	-	126,806	125,666
	Other(Tesco/Asda TopUp)	9,093	-	-	9,093	7,006
	Total	204,475	48,250	-	252,725	267,258
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interest income	763	-	-	763	854
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	763	-	-	763	854
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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	-	-	-	-	-
		205,238	48,250	-	253,488	268,112
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 reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior 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)

22/04/2026

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 £ £
		-	-
		-	-
		126,806	125,666
		126,806	125,666
		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.	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.
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)

22/04/2026

9

Section C Notes to 48,250

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	198,460	48,250	-	246,710	216,826	45,000	-	261,826
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	198,460	48,250	-	246,710	216,826	45,000	-	261,826
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Donations toDistributionCentres	2,000	-	-	2,000	3,500	-	-	3,500
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	2,000	-	-	2,000	3,500	-	-	3,500
	200,460	48,250	-	248,710	220,326	45,000	-	265,326

Other information:

Analysis of expenditure on charitable activities

CC17a (Excel)

22/04/2026

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	192,970	3,250	-	196,220	211,696	-	-	211,696
Financial Inclusion Project	5,490	45,000	-	50,490	5,130	45,000	-	50,130
	-	-	-	-	-	-	-	-
Total	198,460	48,250	-	246,710	216,826	45,000	-	261,826

CC17a (Excel)

22/04/2026

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)

22/04/2026

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 £
	23,196	21,874
	-	-
	-	-
	23,196	21,874

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)

22/04/2026

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	0.9
	Governance	-	-
	Other	-	-
	Total	0.9	0.9

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)

22/04/2026

14

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Total amount of payment	Thisyear	Lastyear
	£ -	£ -
	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

22/04/2026

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)

22/04/2026

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	16,246	127,932	-	144,178
Out of date food donated to primate sanctuary	2,346	-	-	2,346
Financial Inclusion Project - Service Purchased from Bridgend Citizens Advice Bureau	45,000	-	-	45,000
	-	-	-	-
Total	63,592	127,932	-	191,524

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
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.			Please provide details of charity's URL.
		No	Provide details below
Names of institution	Purpose		Total amount of grantspaid £
Various Charities such as the Salvation Army, Big Bocs Bwyd and the Wallich	Surpluses of particular types of food are passed on to like minded charities. During 2024/2025 this amounted to just under 7 tonnes		16,246
Wales Ape & Monkey Sanctuary, Abercrave	Rather than be thrown away, out of date food is passed on to this small local charity.		2,346
Bridgend Citizens Advice Bureau (BCAB)	Financial Inclusion Project - BCAB provide financial advice to Foodbank clients		45,000
			-
			-
TOTAL GRANTS PAID Other unanalysed grants Total grants to institutions in reporting period			63,592
			-
			63,592

CC17a (Excel)

22/04/2026

17

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	10,689	148,411	-	159,100
Out of date food donated to primate sanctuary	3,650	-	-	3,650
Financial Inclusion Project - Service Purchased from Bridgend Citizens Advice Bureau	45,000	-	-	45,000
	-	-	-	-
Total	59,339	148,411	-	207,750

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 the Salvation Army, Big Bocs Bwyd and the Wallich	Surpluses of particular types of food are passed on to like minded charities. During 2023/2024 this amounted to approximately 4.5 tonnes	10,689
Wales Ape & Monkey Sanctuary, Abercrave	Rather than be thrown away, out of date food is passed on to this small local charity.	3,650
Bridgend Citizens Advice Bureau (BCAB)	Financial Inclusion Project - BCAB provide financial advice to Foodbank clients	45,000
		-
		-
TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants		59,339
		-
		59,339

CC17a (Excel)

22/04/2026

18

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	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	-	24,014	33,422	57,436
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	24,014	33,422	57,436

Historic (2020/2021) purchase of a replacement van for £16.994 and set up costs of £7,918 for the new Distribution Centre in Bridgend have now been treated as additions to fixed assets and depreciated accordingly over 3 and 5 years respectively. This change was missed last year when first moving to FRS102.

14.2 Depreciation and impairments

*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*	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL	SL
			Over 3years	Over 5years
	-	-	24,014	15,779	39,793
	-	-	-	-	-
	-	-	-	5,401	5,401
	-	-	-	-	-
	-	-	-	-	-
	-	-	24,014	21,180	45,194
	-	-	-	17,643	17,643
	-	-	-	12,242	12,242

CC17a (Excel)

22/04/2026

19

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)

22/04/2026

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 4,000 - 25,862 - - Added in period 22,126 - 126,806 - - Expensed in period - 23,126 - - 125,744 - - Impaired - - 2,346 - - Closing 3,000 - 29,270 - - 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 3,000 - 29,270 - - Total previous year 4,000 - 25,862 - - 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
	£	£	£	£	£
	4,000	-	25,862	-	-
	22,126	-	126,806	-	-
	- 23,126	-	- 125,744	-	-
	-	-	2,346	-	-
	3,000	-	29,270	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	3,000	-	29,270	-	-
	4,000	-	25,862	-	-
		This year		Last year
		£		£

CC17a (Excel)

22/04/2026

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 (3 / 2 years) Total	This year £	Last year £
	-	-
	-	-
	8,815	5,500
	8,815	5,500

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)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

22/04/2026

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 £
	-	-	-	-
	-	-	-	-
	-	227	-	-
	-	-	-	-
	-	-	-	-
	276	270	-	-
	-	-	-	-
	276	497	-	-

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)

22/04/2026

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 £
	-	-
	220,764	122,000
	10,801	105,322
	264	272
	231,829	227,594

CC17a (Excel)

22/04/2026

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	11,250	45,000	- 45,000	-	-	11,250
Normal FoodbankOperation	U		268,852	208,488	- 203,710	-	-	273,630
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			280,102	253,488	- 248,710	-	-	284,880

CC17a (Excel)

22/04/2026

25

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 £
Financial Inclusion Project	R	ProvisionofCitizensAdvice Service	11,250	45,000	- 45,000	-	-	11,250
Normal Foodbank Operation	U		266,066	223,112	- 220,326	-	-	268,852
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			277,316	268,112	- 265,326	-	-	280,102

CC17a (Excel)

22/04/2026

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)

22/04/2026

27

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	2948

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)

22/04/2026

28

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	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)

22/04/2026

29

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 30/06/2025 Charity no 1142714 ended (if any) Set out on pages 1 to 29 (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 / 2025

• 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: 13/04/2026

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