## **Launceston Foodbank Ltd**
**Charity No. 1146082**
**Company No. 07841161**
**Trustee's Report and Unaudited Accounts**
**31 October 2024**
**Launceston Foodbank Ltd Contents**
||Pages||
|---|---|---|
|Trustee's Annual Report|2 to 3||
|Independent Examiner's Report||4|
|Statement of Financial Activities||5|
|Summary Income and Expenditure Account||6|
|Balance Sheet||7|
|Notes to the Accounts|8 to|14|
|Detailed Statement of Financial Activities|15 to|16|
Page 1
**Launceston Foodbank Ltd Trustees Annual Report**
The trustee, who is also a director of the charity for the purposes of the Companies Act 2006, presents their report with the unaudited financial statements of the charity for the year ended 31 October 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 07841161**
## **Charity No. 1146082**
## **Registered Office**
13D Newport Industrial Estat Launceston Cornwall PL15 8EX
## **Director and Trustee**
The Director of the charitable company are its Trustee for the purposes of charity law. The following Director and Trustee served during the year:
|T. Bersey|H Davies|
|---|---|
|C Reynolds|P Lane|
|T Keat|S Baxter|
## **Accountants**
Buttons Accounting Ltd Prospect House 11 Western Road Launceston Cornwall PL15 7AS
## **OBJECTIVES AND ACTIVITIES**
The charity's object is to relieve poverty. The policies adopted in furtherance of this object are to supply non perishable food to people in need of emergency supplies in the Launceston and surrounding areas of Cornwall and there has been no change in these during the year
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **ACHIEVEMENTS AND PERFORMANCE**
Significant activities and achievements against objectives
Full details of the activities and achievements during the year are contained in the separate annual report.
## **FINANCIAL REVIEW**
Page 2
**Launceston Foodbank Ltd**
## **Trustees Annual Report**
The trustees are grateful for financial support received from many sources, as summarised in the attached accounts. The financial position at the end of the year is satisfactory, with the fundraising shop providing adequate funds for the main activity at present.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Major Risks The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Helen Davies Tian Bersey
Recruitment and appointment of trustees The trustees are appointed by a management committee comprised of volunteers from the local community.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Organisational structure The trustees delegate most day-to-day matters to part-time paid employees and volunteers, and meet bi-monthly with the wider management committee to agree policy matters and oversee the running of the charity
Relationship with related parties Launceston Foodbank is affiliated to the Trussell Trust but is independent in its own right.
The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
T. Bersey Trustee
31 October 2024
Page 3
**Launceston Foodbank Ltd Independent Examiners Report**
## **Independent Examiner's Report to the trustee of Launceston Foodbank Ltd**
I report to the charity trustee on my examination of the financial statements of Launceston Foodbank Ltd for the year ended 31 October 2024.
## **Responsibilities and basis of report**
As the charity's trustee (and also a director for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Emma Gilbert ACCA Buttons Accounting Ltd Prospect House 11 Western Road Launceston Cornwall PL15 7AS 31 October 2024
Page 4
**Launceston Foodbank Ltd Statement of Financial Activities**
## **for the year ended 31 October 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
**Total**
**Expenditure on:**
Charitable activities
8
Other
10
**Total**
Net gains on investments
**Net expenditure**
11
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
37,311
288
98,464
569|**Restricted**
**funds**
**2024**
**£**
1,000
-
-
-|**Total funds**
**2024**
**£**
38,311
288
98,464
569|**Total funds**
**2023**
**£**
41,766
60
83,887
311|
|---|---|---|---|---|
||136,632
6,118
134,639|1,000
1,000
-|137,632
7,118
134,639|126,024
9,456
121,878|
||140,757
-|1,000
-|141,757
-|131,334
-|
||(4,125)
-|-
-|(4,125)
-|(5,310)
-|
||(4,125)|-|(4,125)|(5,310)|
||(4,125)
65,718|-
281|(4,125)
65,999|(5,310)
71,309|
||61,593|281|61,874|65,999|
Page 5
**Launceston Foodbank Ltd Summary Income and Expenditure Account**
## **for the year ended 31 October 2024**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net expenditure before tax for the year
**Net expenditure for the year**|**2024**
**£**
137,063
569
137,632
140,574
1,183
141,757
(4,125)
(4,125)|**2023**
**£**
125,713
311|
|---|---|---|
|||126,024|
|||129,899
1,435|
|||131,334|
|||(5,310)|
|||(5,310)|
Page 6
**Launceston Foodbank Ltd Balance Sheet**
## **at 31 October 2024**
|**Company No.**
**07841161**
**Notes**
**2024**
**£**
**Fixed assets**
Tangible assets
13
3,938
3,938
**Current assets**
Debtors
14
3,569
Cash at bank and in hand
57,844
61,413
**Creditors:**Amount falling due within one year
15
(3,477)
**Net current assets**
57,936
**Total assets less current liabilities**
61,874
**Net assets excluding pension asset or liability**
61,874
**Total net assets**
61,874
**The funds of the charity**
**Restricted funds**
16
Restricted income funds
281
281
**Unrestricted funds**
16
General funds
65,718
Designated funds
(4,125)
61,593
**Reserves**
16
**Total funds**
61,874|**2023**
**£**
5,121|
|---|---|
||5,121
4,301
58,909|
||63,210
(2,332)|
||60,878
65,999|
||65,999|
||65,999|
||281|
||281
65,718
-|
||65,718|
||65,999|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 October 2024
And signed on its behalf by:
T. Bersey Trustee
31 October 2024
Page 7
**Launceston Foodbank Ltd Notes to the Accounts**
## **for the year ended 31 October 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Launceston Foodbank Ltd Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Launceston Foodbank Ltd Notes to the Accounts**
## **Pension costs**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
40,756
60
83,887
311
125,014
3,293
121,878
125,171
(157)
(157)
(157)
65,875
65,718|**Restricted**
**funds**
**2023**
**£**
1,010
-
-
-
1,010
6,163
-
6,163
(5,153)
(5,153)
(5,153)
5,434
281|**Total funds**
**2023**
**£**
41,766
60
83,887
311|
|---|---|---|---|
||||126,024
9,456
121,878|
||||131,334|
||||(5,310)|
||||(5,310)|
||||(5,310)
71,309|
||||65,999|
Page 10
**Launceston Foodbank Ltd**
## **Notes to the Accounts**
## 4 **Income from donations and legacies**
|Donations and Gifts
Grant Income
5
**Income from charitable activities**
Sale of Goods
6
**Income from other trading activities**
Charity Shop Sales
7
**Income from investments**
Interest Receivable
8
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Grants made
_Governance costs_|**Unrestricted**
**£**
34,241
3,070
37,311
**Unrestricted**
**£**
5,651
467
6,118|**Restricted**
**£**
-
1,000
1,000
**Unrestricted**
**£**
288
288
**Unrestricted**
**£**
98,464
98,464
**Unrestricted**
**£**
569
569
**Restricted**
**£**
1,000
-
1,000|**Total**
**2024**
**£**
34,241
4,070
38,311
**Total**
**2024**
**£**
288
288
**Total**
**2024**
**£**
98,464
98,464
**Total**
**2024**
**£**
569
569
**Total**
**2024**
**£**
6,651
467
7,118|**Total**
**2023**
**£**
40,756
1,010|
|---|---|---|---|---|
|||||41,766|
|||||**Total**
**2023**
**£**
60|
|||||60|
|||||**Total**
**2023**
**£**
83,887|
|||||83,887|
|||||**Total**
**2023**
**£**
311|
|||||311|
|||||**Total**
**2023**
**£**
8,625
831|
|||||9,456|
Page 11
**Launceston Foodbank Ltd Notes to the Accounts**
## 9 **Analysis of grants**
## **Grants to**
|**Activity or programme**
**Activity or programme**
10 **Other expenditure**
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
11 **Net expenditure before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Institutions**
**£**
467
467
**Grant**
**funding of**
**activities**
**£**
467
467
**Unrestricted**
**£**
210
89,624
1,806
31,400
1,183
4,998
5,418
134,639
**2024**
**£**
1,183|**Total**
**2024**
**£**
467
467
**Total**
**2024**
**£**
467
467
**Total**
**2024**
**£**
210
89,624
1,806
31,400
1,183
4,998
5,418
134,639|**Total**
**2023**
**£**
831|
|---|---|---|---|
||||831|
||||**Total**
**2023**
**£**|
||||831|
||||831|
||||**Total**
**2023**
**£**
325
77,102
2,620
30,687
1,435
4,419
5,290|
||||121,878|
||||**2023**
**£**
1,541|
Page 12
**Launceston Foodbank Ltd Notes to the Accounts**
|12|**Staff costs**||||
|---|---|---|---|---|
|||**2024**||**2023**|
||Salaries and wages|87,121||75,453|
||Social security costs|1,532||976|
|||88,653||76,429|
||No employee received emoluments in excess of £60,000.||||
||The average monthly number of full time equivalent employees|during the year|was as follows:||
|||**2024**||**2023**|
|||**Number**||**Number**|
||Manager|1||1|
||Admin|1||1|
||Shop|4||4|
|||6||6|
|13|**Tangible fixed assets**||||
|||**£**|**£**|**£**|
||**Cost or revaluation**||||
||At 1 November 2023|5,263|17,384|22,647|
||At 31 October 2024|5,263|17,384|22,647|
||**Depreciation and**||||
||**impairment**||||
||At 1 November 2023|3,107|14,419|17,526|
||Depreciation charge for the|431|752|1,183|
||year||||
||At 31 October 2024|3,538|15,171|18,709|
||**Net book values**||||
||At 31 October 2024|1,725|2,213|3,938|
||At 31 October 2023|2,156|2,965|5,121|
|14|**Debtors**||||
|||**2024**||**2023**|
|||**£**||**£**|
||Trade debtors|2,329||3,180|
||Prepayments and accrued income|1,240||1,121|
|||3,569||4,301|
|15|**Creditors:**||||
||amounts falling due within one year||||
|||**2024**||**2023**|
|||**£**||**£**|
||Other taxes and social security|696||590|
||Other creditors|333||271|
||Accruals|2,448||1,471|
|||3,477||2,332|
Page 13
**Launceston Foodbank Ltd Notes to the Accounts**
## 16 **Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
_Total_
**Total funds**
17 **Analysis of net assets between funds**
Fixed assets
Net current assets
18 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1**
**November**
**2023**
281
281
65,718
-
-
65,999|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
1,000
1,000
-
136,632
136,632
137,632
**At 1**
**November**
**2023**
**£**|**Resources**
**expended**
**£**
(1,000)
(1,000)
-
(140,757)
(140,757)
(141,757)
**Unrestricted**
**funds**
**£**
3,938
57,936
61,874
**Cash flows**
**£**|**At 31**
**October**
**2024**
**£**
281|
|---|---|---|---|---|
|||||281|
|||||65,718
(4,125)|
|||||(4,125)|
||||||
|||||61,874|
|||||**Total**
**£**
3,938
57,936|
|||||61,874|
|||||**At 31**
**October**
**2024**
**£**|
|||58,909|(1,065)|57,844|
|||58,909
58,909|(1,065)
(1,065)|57,844|
|||||57,844|
||||||
|19 **Related party disclosures**
**_Controlling party_**|||||
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 14
**Launceston Foodbank Ltd Detailed Statement of Financial Activities**
## **for the year ended 31 October 2024**
|**Income and endowments from:**
Donations and legacies
Donations and Gifts
Grant Income
Charitable activities
Sale of Goods
Other trading activities
Charity Shop Sales
Investments
Interest Receivable
**Total income and endowments**
**Expenditure on:**
Charitable activities
Grants made
**Total of expenditure on charitable**
**activities**
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Staff welfare
Motor and travel costs
Vehicles - General costs
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Premises insurances|**Unrestricte**
**d funds**
**2024**
**£**
34,241
3,070
37,311
288
288
98,464
98,464
569
569
136,632
5,651
467
6,118
6,118
210
210
87,121
1,532
971
89,624
1,806
1,806
14,200
519
8,840
6,481
1,334|**Restricted**
**funds**
**2024**
**£**
-
1,000
1,000
-
-
-
-
-
-
1,000
1,000
-
1,000
1,000
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2024**
**£**
34,241
4,070
38,311
288
288
98,464
98,464
569
569
137,632
6,651
467
7,118
7,118
210
210
87,121
1,532
971
89,624
1,806
1,806
14,200
519
8,840
6,481
1,334|**Total funds**
**2023**
**£**
40,756
1,010|
|---|---|---|---|---|
|||||41,766|
|||||60|
|||||60|
|||||83,887|
|||||83,887|
|||||311|
|||||311|
|||||126,024
8,625
831|
|||||9,456|
|||||9,456
325|
|||||325|
|||||75,453
976
673|
|||||77,102|
|||||2,620|
|||||2,620|
|||||14,161
655
5,914
5,998
720|
Page 15
## **Launceston Foodbank Ltd**
## **Detailed Statement of Financial Activities**
|Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of
Loss on disposal of tangible fixed
assets
Bank charges
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|26
31,400
1,183
-
1,037
129
277
1,038
1,009
253
1,255
6,181
2,261
3,157
5,418
134,639
140,757
-
(4,125)
(4,125)
-
(4,125)
65,718
61,593|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000
-
-
-
-
-
281
281|26
31,400
1,183
-
1,037
129
277
1,038
1,009
253
1,255
6,181
2,261
3,157
5,418
134,639
141,757
-
(4,125)
(4,125)
-
(4,125)
65,999
61,874|3,239|
|---|---|---|---|---|
|||||30,687|
|||||1,541
(106)
529
198
503
612
678
491
1,408|
|||||5,854|
|||||2,339
2,951|
|||||5,290|
||||||
|||||121,878|
|||||131,334
-|
|||||(5,310)|
|||||(5,310)
-|
|||||(5,310)|
|||||71,309|
|||||65,999|
Page 16
## **Launceston Foodbank Ltd**
**Charity No. 1146082**
**Company No. 07841161**
**Trustee's Report and Unaudited Accounts**
**31 October 2024**
**Launceston Foodbank Ltd Contents**
||Pages||
|---|---|---|
|Trustee's Annual Report|2 to 3||
|Independent Examiner's Report||4|
|Statement of Financial Activities||5|
|Summary Income and Expenditure Account||6|
|Balance Sheet||7|
|Notes to the Accounts|8 to|14|
|Detailed Statement of Financial Activities|15 to|16|
Page 1
**Launceston Foodbank Ltd Trustees Annual Report**
The trustee, who is also a director of the charity for the purposes of the Companies Act 2006, presents their report with the unaudited financial statements of the charity for the year ended 31 October 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 07841161**
## **Charity No. 1146082**
## **Registered Office**
13D Newport Industrial Estat Launceston Cornwall PL15 8EX
## **Director and Trustee**
The Director of the charitable company are its Trustee for the purposes of charity law. The following Director and Trustee served during the year:
|T. Bersey|H Davies|
|---|---|
|C Reynolds|P Lane|
|T Keat|S Baxter|
## **Accountants**
Buttons Accounting Ltd Prospect House 11 Western Road Launceston Cornwall PL15 7AS
## **OBJECTIVES AND ACTIVITIES**
The charity's object is to relieve poverty. The policies adopted in furtherance of this object are to supply non perishable food to people in need of emergency supplies in the Launceston and surrounding areas of Cornwall and there has been no change in these during the year
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **ACHIEVEMENTS AND PERFORMANCE**
Significant activities and achievements against objectives
Full details of the activities and achievements during the year are contained in the separate annual report.
## **FINANCIAL REVIEW**
Page 2
**Launceston Foodbank Ltd**
## **Trustees Annual Report**
The trustees are grateful for financial support received from many sources, as summarised in the attached accounts. The financial position at the end of the year is satisfactory, with the fundraising shop providing adequate funds for the main activity at present.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Major Risks The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Helen Davies Tian Bersey
Recruitment and appointment of trustees The trustees are appointed by a management committee comprised of volunteers from the local community.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Organisational structure The trustees delegate most day-to-day matters to part-time paid employees and volunteers, and meet bi-monthly with the wider management committee to agree policy matters and oversee the running of the charity
Relationship with related parties Launceston Foodbank is affiliated to the Trussell Trust but is independent in its own right.
The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
T. Bersey Trustee
31 October 2024
Page 3
**Launceston Foodbank Ltd Independent Examiners Report**
## **Independent Examiner's Report to the trustee of Launceston Foodbank Ltd**
I report to the charity trustee on my examination of the financial statements of Launceston Foodbank Ltd for the year ended 31 October 2024.
## **Responsibilities and basis of report**
As the charity's trustee (and also a director for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Emma Gilbert ACCA Buttons Accounting Ltd Prospect House 11 Western Road Launceston Cornwall PL15 7AS 31 October 2024
Page 4
**Launceston Foodbank Ltd Statement of Financial Activities**
## **for the year ended 31 October 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
**Total**
**Expenditure on:**
Charitable activities
8
Other
10
**Total**
Net gains on investments
**Net expenditure**
11
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
37,311
288
98,464
569|**Restricted**
**funds**
**2024**
**£**
1,000
-
-
-|**Total funds**
**2024**
**£**
38,311
288
98,464
569|**Total funds**
**2023**
**£**
41,766
60
83,887
311|
|---|---|---|---|---|
||136,632
6,118
134,639|1,000
1,000
-|137,632
7,118
134,639|126,024
9,456
121,878|
||140,757
-|1,000
-|141,757
-|131,334
-|
||(4,125)
-|-
-|(4,125)
-|(5,310)
-|
||(4,125)|-|(4,125)|(5,310)|
||(4,125)
65,718|-
281|(4,125)
65,999|(5,310)
71,309|
||61,593|281|61,874|65,999|
Page 5
**Launceston Foodbank Ltd Summary Income and Expenditure Account**
## **for the year ended 31 October 2024**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net expenditure before tax for the year
**Net expenditure for the year**|**2024**
**£**
137,063
569
137,632
140,574
1,183
141,757
(4,125)
(4,125)|**2023**
**£**
125,713
311|
|---|---|---|
|||126,024|
|||129,899
1,435|
|||131,334|
|||(5,310)|
|||(5,310)|
Page 6
**Launceston Foodbank Ltd Balance Sheet**
## **at 31 October 2024**
|**Company No.**
**07841161**
**Notes**
**2024**
**£**
**Fixed assets**
Tangible assets
13
3,938
3,938
**Current assets**
Debtors
14
3,569
Cash at bank and in hand
57,844
61,413
**Creditors:**Amount falling due within one year
15
(3,477)
**Net current assets**
57,936
**Total assets less current liabilities**
61,874
**Net assets excluding pension asset or liability**
61,874
**Total net assets**
61,874
**The funds of the charity**
**Restricted funds**
16
Restricted income funds
281
281
**Unrestricted funds**
16
General funds
65,718
Designated funds
(4,125)
61,593
**Reserves**
16
**Total funds**
61,874|**2023**
**£**
5,121|
|---|---|
||5,121
4,301
58,909|
||63,210
(2,332)|
||60,878
65,999|
||65,999|
||65,999|
||281|
||281
65,718
-|
||65,718|
||65,999|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 October 2024
And signed on its behalf by:
T. Bersey Trustee
31 October 2024
Page 7
**Launceston Foodbank Ltd Notes to the Accounts**
## **for the year ended 31 October 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Launceston Foodbank Ltd Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Launceston Foodbank Ltd Notes to the Accounts**
## **Pension costs**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
40,756
60
83,887
311
125,014
3,293
121,878
125,171
(157)
(157)
(157)
65,875
65,718|**Restricted**
**funds**
**2023**
**£**
1,010
-
-
-
1,010
6,163
-
6,163
(5,153)
(5,153)
(5,153)
5,434
281|**Total funds**
**2023**
**£**
41,766
60
83,887
311|
|---|---|---|---|
||||126,024
9,456
121,878|
||||131,334|
||||(5,310)|
||||(5,310)|
||||(5,310)
71,309|
||||65,999|
Page 10
**Launceston Foodbank Ltd**
## **Notes to the Accounts**
## 4 **Income from donations and legacies**
|Donations and Gifts
Grant Income
5
**Income from charitable activities**
Sale of Goods
6
**Income from other trading activities**
Charity Shop Sales
7
**Income from investments**
Interest Receivable
8
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Grants made
_Governance costs_|**Unrestricted**
**£**
34,241
3,070
37,311
**Unrestricted**
**£**
5,651
467
6,118|**Restricted**
**£**
-
1,000
1,000
**Unrestricted**
**£**
288
288
**Unrestricted**
**£**
98,464
98,464
**Unrestricted**
**£**
569
569
**Restricted**
**£**
1,000
-
1,000|**Total**
**2024**
**£**
34,241
4,070
38,311
**Total**
**2024**
**£**
288
288
**Total**
**2024**
**£**
98,464
98,464
**Total**
**2024**
**£**
569
569
**Total**
**2024**
**£**
6,651
467
7,118|**Total**
**2023**
**£**
40,756
1,010|
|---|---|---|---|---|
|||||41,766|
|||||**Total**
**2023**
**£**
60|
|||||60|
|||||**Total**
**2023**
**£**
83,887|
|||||83,887|
|||||**Total**
**2023**
**£**
311|
|||||311|
|||||**Total**
**2023**
**£**
8,625
831|
|||||9,456|
Page 11
**Launceston Foodbank Ltd Notes to the Accounts**
## 9 **Analysis of grants**
## **Grants to**
|**Activity or programme**
**Activity or programme**
10 **Other expenditure**
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
11 **Net expenditure before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Institutions**
**£**
467
467
**Grant**
**funding of**
**activities**
**£**
467
467
**Unrestricted**
**£**
210
89,624
1,806
31,400
1,183
4,998
5,418
134,639
**2024**
**£**
1,183|**Total**
**2024**
**£**
467
467
**Total**
**2024**
**£**
467
467
**Total**
**2024**
**£**
210
89,624
1,806
31,400
1,183
4,998
5,418
134,639|**Total**
**2023**
**£**
831|
|---|---|---|---|
||||831|
||||**Total**
**2023**
**£**|
||||831|
||||831|
||||**Total**
**2023**
**£**
325
77,102
2,620
30,687
1,435
4,419
5,290|
||||121,878|
||||**2023**
**£**
1,541|
Page 12
**Launceston Foodbank Ltd Notes to the Accounts**
|12|**Staff costs**||||
|---|---|---|---|---|
|||**2024**||**2023**|
||Salaries and wages|87,121||75,453|
||Social security costs|1,532||976|
|||88,653||76,429|
||No employee received emoluments in excess of £60,000.||||
||The average monthly number of full time equivalent employees|during the year|was as follows:||
|||**2024**||**2023**|
|||**Number**||**Number**|
||Manager|1||1|
||Admin|1||1|
||Shop|4||4|
|||6||6|
|13|**Tangible fixed assets**||||
|||**£**|**£**|**£**|
||**Cost or revaluation**||||
||At 1 November 2023|5,263|17,384|22,647|
||At 31 October 2024|5,263|17,384|22,647|
||**Depreciation and**||||
||**impairment**||||
||At 1 November 2023|3,107|14,419|17,526|
||Depreciation charge for the|431|752|1,183|
||year||||
||At 31 October 2024|3,538|15,171|18,709|
||**Net book values**||||
||At 31 October 2024|1,725|2,213|3,938|
||At 31 October 2023|2,156|2,965|5,121|
|14|**Debtors**||||
|||**2024**||**2023**|
|||**£**||**£**|
||Trade debtors|2,329||3,180|
||Prepayments and accrued income|1,240||1,121|
|||3,569||4,301|
|15|**Creditors:**||||
||amounts falling due within one year||||
|||**2024**||**2023**|
|||**£**||**£**|
||Other taxes and social security|696||590|
||Other creditors|333||271|
||Accruals|2,448||1,471|
|||3,477||2,332|
Page 13
**Launceston Foodbank Ltd Notes to the Accounts**
## 16 **Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
_Total_
**Total funds**
17 **Analysis of net assets between funds**
Fixed assets
Net current assets
18 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1**
**November**
**2023**
281
281
65,718
-
-
65,999|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
1,000
1,000
-
136,632
136,632
137,632
**At 1**
**November**
**2023**
**£**|**Resources**
**expended**
**£**
(1,000)
(1,000)
-
(140,757)
(140,757)
(141,757)
**Unrestricted**
**funds**
**£**
3,938
57,936
61,874
**Cash flows**
**£**|**At 31**
**October**
**2024**
**£**
281|
|---|---|---|---|---|
|||||281|
|||||65,718
(4,125)|
|||||(4,125)|
||||||
|||||61,874|
|||||**Total**
**£**
3,938
57,936|
|||||61,874|
|||||**At 31**
**October**
**2024**
**£**|
|||58,909|(1,065)|57,844|
|||58,909
58,909|(1,065)
(1,065)|57,844|
|||||57,844|
||||||
|19 **Related party disclosures**
**_Controlling party_**|||||
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 14
**Launceston Foodbank Ltd Detailed Statement of Financial Activities**
## **for the year ended 31 October 2024**
|**Income and endowments from:**
Donations and legacies
Donations and Gifts
Grant Income
Charitable activities
Sale of Goods
Other trading activities
Charity Shop Sales
Investments
Interest Receivable
**Total income and endowments**
**Expenditure on:**
Charitable activities
Grants made
**Total of expenditure on charitable**
**activities**
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Staff welfare
Motor and travel costs
Vehicles - General costs
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Premises insurances|**Unrestricte**
**d funds**
**2024**
**£**
34,241
3,070
37,311
288
288
98,464
98,464
569
569
136,632
5,651
467
6,118
6,118
210
210
87,121
1,532
971
89,624
1,806
1,806
14,200
519
8,840
6,481
1,334|**Restricted**
**funds**
**2024**
**£**
-
1,000
1,000
-
-
-
-
-
-
1,000
1,000
-
1,000
1,000
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2024**
**£**
34,241
4,070
38,311
288
288
98,464
98,464
569
569
137,632
6,651
467
7,118
7,118
210
210
87,121
1,532
971
89,624
1,806
1,806
14,200
519
8,840
6,481
1,334|**Total funds**
**2023**
**£**
40,756
1,010|
|---|---|---|---|---|
|||||41,766|
|||||60|
|||||60|
|||||83,887|
|||||83,887|
|||||311|
|||||311|
|||||126,024
8,625
831|
|||||9,456|
|||||9,456
325|
|||||325|
|||||75,453
976
673|
|||||77,102|
|||||2,620|
|||||2,620|
|||||14,161
655
5,914
5,998
720|
Page 15
## **Launceston Foodbank Ltd**
## **Detailed Statement of Financial Activities**
|Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of
Loss on disposal of tangible fixed
assets
Bank charges
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|26
31,400
1,183
-
1,037
129
277
1,038
1,009
253
1,255
6,181
2,261
3,157
5,418
134,639
140,757
-
(4,125)
(4,125)
-
(4,125)
65,718
61,593|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000
-
-
-
-
-
281
281|26
31,400
1,183
-
1,037
129
277
1,038
1,009
253
1,255
6,181
2,261
3,157
5,418
134,639
141,757
-
(4,125)
(4,125)
-
(4,125)
65,999
61,874|3,239|
|---|---|---|---|---|
|||||30,687|
|||||1,541
(106)
529
198
503
612
678
491
1,408|
|||||5,854|
|||||2,339
2,951|
|||||5,290|
||||||
|||||121,878|
|||||131,334
-|
|||||(5,310)|
|||||(5,310)
-|
|||||(5,310)|
|||||71,309|
|||||65,999|
Page 16
(HARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees1
members of
Launceston Foodbank Ltd
On accounts for the year
ended
31 Octob8r 2024
Charlty no
{if any)
1146082
Set out on pages
I report to th8 Irustees on my examination of the accounts of the abov8
charity I'the Trust") for the year ended 3111012024.
Responsibilities and
basls of report
As th8 charity's trustees, you are responslble lor the preparation of the
accounts in accordance with the requirements of the Charilies Act 2011
("Ihe Act").
I report in respect of my examination of the Trust's accounts carried out
under sedion 145 of the 2011 Act and In carrying out my examinalion, I
have followed all the applicable Direclions given by the Charlty Commission
under section 145(5)(bl of the Act.
Independent I havè completed my ex8mination. I confirm that no material matters have
examlnerfs statement come to my attention in Gonnection wlth the examination (other than that
disclosed below '} which gives me cause to believe that in, any mat8rial
respect:
the accountlng records were not kept in accordance wlth sectlon 130
of the Charitie5 Act., or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements
concerning the fomi and content of accounts sel out in the Charities
{Accounts and Reports) Regulations 2008 other than any requirement
thal the accounts give a 'true and fair, view which is not a matter
considered as part of an independenl examination.
I hav8 no concems and have come across no other matters in connection
with the examination to which altenllon should be drawn in Ihis report in
order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
2410312025
Namè:
Emma Gilbert
Relevant professlonal
quaSification(sl or body
{If any):
ACCA
Address:
Prospect House, 11 Western Road, Laun$ton. PL15 7AS
IER
Oct 2018