## **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 Trustees` Meeting 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 Charity`s requirements as set out they will then usually be invited by the Charity to click on an electronic link to access the Charity`s 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
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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|
|**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**10.30am – 12.30pm|Hartshorn House, Maesteg|
|1.30am - 3.30pm|His Place, Oxford Street, Pontycymer|
|**Thursday**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|
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.
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## **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 Charity`s quietest year since the end of the pandemic. Overall, it was the Charity`s 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.
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## **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 (DNA`s):**
Explore the flexibility of “booked”
and “walk in” appointments, to find
the optimum approach for each
Centre;
Explore
the
availability
of
appropriate,
motivational
interviewing
training
for
signposters;
Consider the appropriate use of
publicity
for
the
signposting
project e.g. the average income
per person attending a BCAB
consultation was £…. Or quotes
from satisfied customers.
**b) Data Capture:**
Ensure the accurate and useful
collection of data for the project
by:
**1.**Collection of referral data to
compare with the outcome
data provided by BCAB;
**2.**Regular monitoring meetings
with
BCAB
to
review
performance reports;|**1.The following progress was made**
**against these objectives:**
**a) DNA`s**
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|
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|**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.|
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||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**
**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.|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 Trust`s Area
Manager had made some advisory
recommendations which the Charity
should consider implementing over the
next 12 months.|The implementation of the advisory
recommendations was postponed
pending the outcome of Trussell`s
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 Charity`s carbon footprint**
**–**This issue is being carried forward
from previous years**.**The Charity will
again explore ways of reducing its
carbon footprint during 2023/24 and
beyond by seeking to eliminate the use
of plastic bags for clients’ food.|Following the introduction a new
recycling law by the Welsh Government
in the spring of 2024, the Charity put in
place new arrangements for the
recycling of its refuse with the
implementation of a contact for refuse
recycling and disposal of non-recyclable
refuse. In order to maximise the benefit
of the contract and to minimise the
requirement of Distribution Centres to
have to undertake recycling, the
warehouse had changed its working
practices. Now packaging associated
with food items in cardboard and plastic
is unpacked thereby avoiding the need
for it to be recycled or disposed of by
the Distribution Centres. The packaging
is then placed in the contractor`s
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 Trussell`s requirements following its rebranding exercise. Priority will be given to changing the warehouse van`s 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
Charity`s 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 client`s 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 Charity`s service –** As highlighted in Section 4.2 above Foodbank assistance is intended to be for short-term crisis relief. The Charity`s 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.
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|**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