## Gillingham Foodbank Report and Accounts Year ended 31 March 2023 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk ## **GILLINGHAM FOODBANK** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 MARCH 2023** ADDRESS FOR CORRESPONDENCE Wessex House 8 High Street GILLINGHAM Dorset SP8 4AG Declaration of Trust dated 23 GOVERNING DOCUMENT March 2012 CHARITY REGISTRATION NUMBER 1146565 TRUSTEES RESPONSIBLE FOR Hannah Gibbons MANAGING THE CHARITY Alistair Angus Clive Ozzard Robert Rickards Helen Long (resigned 19/06/2023) Lewis Buckwell (resigned 23/02/2023) Gordon Clowrey (resigned 1/10/2022) Philippa Sargent (resigned 02/07/2022) INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal & Administrative Details Pages 2-9 Trustees' Report Page 10 Independent Examiner's Report Page 11 Receipts and Payments Account Page 12 Statement of Assets & Liabilities Pages 13-14 Notes to the Accounts Page 1 ## Gillingham Foodbank Annual Report **1 April 2022 – 31 March 2023** Gillingham Foodbank, Wessex House, 8 High Street, Gillingham SP8 4AG Page 2 [A] Objectives and activities ## **National and county context** The first UK foodbank was established in 2000 by Christian charity The Trussell Trust in Salisbury. The Trust now co-ordinates a network of local independent foodbanks, to which it provides consultancy, training, systems, services and quality assurance. There are now over 1200 foodbank centres in the UK network, working to the same systems and standards. ## **Gillingham Foodbank purposes** The objects of the charity are to relieve poverty, hardship or distress through the provision of food to people in need of emergency supplies in North Dorset, South Somerset and Wiltshire and by such other means as the trustees may decide. In setting our objectives and planning our activities, Gillingham foodbank trustees have complied with their duty to have due regard to the Charity Commissioners’ public benefit guidance, in particular, when exercising powers or duties in advancing our objectives, conforming with the Charities Act 2011. ## **Foodbank main activities** Gillingham Foodbank provides emergency food assistance to local residents in short-term financial crisis. Clients are normally referred to the foodbank by a front-line service or agency, such as a health worker, children’s centre, council service or housing association. Agencies hold boxes on our behalf and distribute accordingly. This referral process ensures that the client’s need has been validated, and thereby ensures that assistance is targeted appropriately. The client receives a voucher which they bring to the foodbank. There they receive half-a-week’s food, suitable for the size of their family. The food is donated by the general public, and is nonperishable standard groceries. Clients are usually limited to three vouchers per crisis in order to prevent the development of a dependency relationship. Like other foodbanks in the Trussell Trust network, Gillingham Foodbank is run by mainstream Christian churches. However, the operation and objectives of Gillingham foodbank is entirely charitable, and non-religious in nature. Clients, partners and volunteers of all backgrounds are welcomed and treated equally. Since October 2021 we have extended our opening hours to include Tuesday and Wednesday mornings where Foodbank clients who no longer require food can come to a safe place. There is a need for some to operate within community so that they avoid the need of help with food from the Foodbank. Activities include life skills, fun activities, tea coffee and cake and a listening ear. This was funded by Trussell Trust from a grant received for that purpose. Page 3 ## [B] Achievements and performance ## B1. Outcomes: food allocations to clients **Total “person allocations” during this report period = 2844** (comprising 1737 adults and 1107 children) During the preceding year 2021-2022, 1704 people, of which 636 children, were fed. This shows a 67% increase in the number fed. We fulfilled 1092 emergency vouchers (690 during 2021-22), representing a 58% increase on the preceding year. North Dorset is a rural area, in which many areas appear affluent; however, there are pockets of poverty and low income. This is a surprisingly high level of relative demand, for an area that is easily type-cast as affluent. It strongly indicates the presence of real issues of poverty in this rural area. Trends in demand over the year show peaks at major school holidays, when there is additional demand from families identified as genuinely reliant upon “free school meals” during term-time. That apart, the overall trend appears to be steadily upward. In any six-month period, clients access the foodbank on average twice. This is consistent with the principal of providing specific crisis-relief, and not long-term, regular or open-ended assistance. ## Age and ethnicity of clients |**Age of client**|**Client 17-24**|**Client 25-64**|**Client 65+**|**Undisclosed**|**“children”**| |---|---|---|---|---|---| |Number assisted|230|788|44|6|636| Simple statistics are collected about the age of clients and the number of “adults” and “children” in their household. The small number of clients over 65 is notable. This elderly group is not in natural contact with many of the voucher-holding agencies, and also can be reluctant to seek or accept charitable help. ## B2. Voucher referral agencies Foodbank vouchers are held by 49 agencies, mostly with a local focus, although there are 9 very active referral agencies. Open Door (Gillingham), Open House (Shaftesbury) and Cary Cares (Castle Cary) were our three busiest distributors. The role of referral agencies remains absolutely crucial to the operation of the foodbank, and their continuing partnership is greatly appreciated. The rate of referrals is highly variable between voucher-distributors, reflecting the varied scope of their work, the needs of their clientele and the period in which they have held vouchers. Vouchers are issued by the Foodbank itself where there are _bone fide_ contacts validated by agencies that do not themselves hold vouchers, or where an agency asks the foodbank to issue an “emergency voucher”. Vouchers are occasionally issued to “cold callers” on understanding that they must seek further help from agencies that the foodbank volunteers signpost them to. Virtually all of our distributors now use the e-voucher system for emergency food parcels (not food boxes). An emerging issue is that several national agencies are not reading our Foodbank profile correctly before issuing an e-voucher - primarily for delivery to clients living in Yeovil - with one very recent request to deliver to Crewkerne Page 4 ## B3. Food collections and donations Food donations from the general public remain consistently high. The Foodbank continues to attract very strong support from the public at large. ## Food donors |very strong support from the public at large.
Food donors|||| |---|---|---|---| |Stock in type|number|Stock in
(kg)|Stock in (% of
total)| |Donations from donors - Charities|3|1134.2|3.15%| |Donations from donors - Churches|20|2774.3|7.70%| |Donations from donors - Community
groups|9|526.1|1.46%| |Donations from donors - Corporates|13|1245.5|3.46%| |Donations from donors - Educations|14|1382.6|3.84%| |Donations from donors - Individual(s)|not
recorded|1442.5|4.00%| |Donations from donors - Supermarkets|9|25176.3|69.88%| |Purchased||1975.02|5.48%| |Returns from food bank centre||373.9|1.04%| |Totals||36,030.42|100%| Current stock level stands at a little under 3,500kgs, a far more manageable amount, especially with a stocktake imminent. Last year we received 33,784kgs of donated food, which represents an increase of nearly 25% on the preceding year (27,088kgs). Stock level is at a much more manageable level compared with the Covid era 2020/21 The top 3 sources: 32% of donations were received via Waitrose, 23% Tesco and 8% Asda, proportions being steady throughout the year. It is worth noting that 2.6% of all donated food was unusable (out of date, partially used or damaged) – this being a total of 898kgs. ## B4. Levels of abuse Fraud, abuse and misuse are minimised by the voucher referral system, whereby clients only access the foodbank when referred by an agency that has validated their level of need. Nevertheless, some clients will attempt to abuse the system. The systematic processing of vouchers, discussion with voucher-issuing agencies and data checks keeps this under control. It is believed that the level of actual abuse is not above 5% and may well be under half that figure. This low rate reflects the robust systems that are in place, although sustained vigilance will always be required to maintain this security. Page 5 ## B5. Future projections Geographically, the Gillingham foodbank has reached its natural frontiers. The establishment of a new pop-up foodbanks during March 2020 many which have continued, have some limiting effect on client referrals on the periphery, though likely to be more than offset by generic increases. National forecasts suggested increases in demand during 2022-2023, which has happened. While food and energy costs continue to rise and low-income household earnings remain stagnant, there is no likelihood of a down-turn in the households in financial crisis. Increases in demand during 2023-2024 will put pressure on aspects of the Foodbank operation: - **Administrative and managerial** functions will be under pressure, and additional volunteer support needed to share some of the central activities. - **Outlet opening arrangements** and volunteer numbers will be periodically reviewed to ensure capacity to handle local levels of demand. - **Food supply** is not expected to be a problem. Public donations are very strong, and is helped by food dump bins in many local supermarkets. - **Foodstore capacity** will not be a problem as there are now two foodstores based in Paris Court, one acting as an overflow store. There appears every prospect that the foodbank will be able to meet the challenges, and continue to provide vital assistance to households in crisis across its area of operation. A Strategic Plan is in place to meet the aims of the charity. ## **[C] Financial review** ## C1. Key points During the year 2022-23 Gillingham foodbank received total income of £102,122 (FY2021-22: £88,477) and dispersed £66,846 (FY2021-22: £75,549). Of the £102,122 income, £52,954 was unrestricted and £49,168 was restricted. Of the expenditure £40,863 was unrestricted and £25,983 was restricted. Cash funds of £132,001 were carried forward across the year end (FY2021-22: £96,724). ## C2. Income and expenditure Our donations returned to a more normal level after the generous gifts from the public in response to the Covid 19 pandemic in the previous years. We received income from Gift Aid due to the high level of donors willing to do this. We also received a huge amount of donations of food both from the public and directly from Companies and Supermarkets. Page 6 ## C3. Reserves policy ## Cash reserves The foodbank’s cash reserves held on 31st March 2023 as follows: ||| |---|---| ||**£**| |**Funds:**|| ||| |Co-op Bank – current account|117,005| ||| |Wyvern Credit Union|14,996| ||| |**TOTAL CASH FUNDS**|**132,001**| ## Monetary investments The foodbank has no money directly invested in property, securities or other forms of investment. ---------- Gillingham foodbank’s reserves policy covers all of its general and restricted funds. This policy is reviewed and approved annually by trustees. This policy is as follows: ## Reserves policy for general funds ## **Gillingham Foodbank Reserves policy** ## **We agreed to keep at least this amount to enable us to make financial decisions** |9 months normal expenditure|9,500| |---|---| |Rent for 3 years if rent free situation does not continue @ £5k pa|15,000| |1 year salary for Project Manager if volunteer PM is unable to continue|
10,000| |2 further years for CA adviser from 2025-2026@ £12kpa|24,000| |1 further year for Distribution Centre management @£14kpa|14,000| |**Total**|**72,500**| Reserves policy for restricted funds _Not applicable_ Page 7 ## C4. Investment policy and performance The foodbank’s investment policy is to diversify its (limited) funds in bank accounts and deposit accounts only. It has no other financial investment products or any investment property. The foodbank has no endowment funds, currently. Short-term deposits are lodged directly with Co-operative Bank plc and attract rates of interest comparable with available commercial market rates. Deposit lodged with Wyvern Credit Union attract a dividend which is currently 0%. In FY2022-23 Gillingham foodbank’s deposit account funds attracted an average interest rate of 0%. ## C5. Going concern The trustees of Gillingham foodbank have every reason to believe that the charity is a going concern, principally because it continues to be able to raise funding to support all of its activities, and further to extend those activities. The foodbank has adequate reserves to cover any shortfall in anticipated income. ## C6. Deficits The foodbank’s total income exceeds its net expenditure and the charity does not operate in deficit. The charity has no subsidiary funds or undertakings. ## **Governance and charitable status** Gillingham foodbank was set up by Gillingham Community Church (GCC), St. Benedict’s Catholic Church, Gillingham Methodist Church and St. Mary’s Church, Gillingham. The foodbank is a charitable trust with independent charitable status, and is constituted as a body of incorporated trustees with five trustees on the trust body. The foodbank’s governing document is a trust deed, executed on 23[rd] March, 2012. Trustees are appointed to Gillingham foodbank by a resolution of the trustees passed at a special meeting of the trustees. In selecting individuals for appointment as trustees, the trustees have regard to the skills, knowledge and experience needed for the effective administration of the charity. Every trustee is appointed for a minimum of three years. The Chair of trustees is elected by the other trustees at an ordinary meeting of trustees. One of GFB’s trustees, Hannah Gibbons, was paid by GCC as an employee during the year. Part of her role for GCC during FY 2022-23 included specified staff services provided to GFB, funded by GFB as agreed by the other GFB trustees. No other trustees were employed or received any remuneration or benefit from the charity during FY 2022-23. The foodbank is audited annually by the Trussell Trust, to verify the efficiency, effectiveness and probity of procedures. This audit generates a written report to the trustees and any actions carried out if needed. A copy of the report is available on request. The foodbank is registered with the Information Commissioners Office. All volunteers are required to sign confidentiality agreements, protecting both client personal details and operational information. Page 8 ## **Risk Management** The trustees have considered the risks that the charity is exposed to and put strategies in place to mitigate those risks. Policies are established for financial control, health and safety, safeguarding and data protection, equal opportunities, and for processing complaints. ## **Operational structure** The foodbank operates from two locations. One, in Paris Court, Station Road Gillingham hosts the food stores, and the other, Wessex House, 8 High Street, Gillingham, deals with the administrative functions and the public-facing outlet. ## **Volunteers** Around 30 regular volunteers contribute to the foodbank operation, in administration, stock management, deliveries and public-facing roles. All public-facing volunteers receive training to ensure consistency of procedures and standards. It has been calculated that the volunteer hours put into the foodbank equate to 2.5 full time paid staff; which if paid the minimum wage would cost over £25,000. We are therefore very grateful to all our volunteers who give up their time. ## **[E] Exemptions from disclosure** None. ## **[F] Funds held as custodian trustee** Gillingham foodbank holds no funds as custodian trustee. Nor does it collect any sums as agent for any other bodies for passing on to them. ## **[G] Responsibilities of trustees** Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **[H] Approval** This report was approved by the trustees and signed on their behalf by: ## **Hannah Gibbons** Hannah Gibbons Date: 4 December 2023 Page 9 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **GILLINGHAM FOODBANK** I report to the trustees on my examination of the accounts of Gillingham Foodbank ('the charity') for the year ended 31 March 2023 on pages 11 to 14 following. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable 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 confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. 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. ## **Sarah Crispin** Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: 5 December 2023 Page 10 ## **GILLINGHAM FOODBANK** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 MARCH 2023** |Notes
**_Income receipts_**
Donations
Gift aid receipts
Other grants
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
Purchase of fixed assets|General
Restricted
Funds
Funds
£
£
44,574
9,100
1,868
-
6,512
40,068
52,954
49,168
11,683
1,990
29,180
23,993
40,863
25,983
-
-
-
-
40,863
25,983
12,091
23,185
-
-
12,091
23,185
96,725
-
108,816
23,185
Unrestricted Funds|2023
£
53,674
1,868
46,580
102,122
13,673
53,173
66,846
-
-
66,846
35,276
-
35,276
96,725
132,001|2022
£| |---|---|---|---| ||General
Funds
£
44,574
1,868
6,512
52,954
11,683
29,180
40,863
-
-
40,863
12,091
-
12,091
96,725
108,816||| ||||23,734
1,855
62,858| ||||88,447| ||||11,226
60,270| ||||71,496| ||||4,053| ||||4,053| ||||| ||||75,549| ||||12,898
-| ||||12,898
83,827| ||||96,725| The notes on pages 13 - 14 form part of these accounts. Page 11 ## **GILLINGHAM FOODBANK** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 MARCH 2023** |Notes
**A Cash funds**
Cash at bank with immediate access
**B Other monetary assets**
Gift aid due to charity
**C Liabilities**
**Falling due within one year**
Fee for Independent Examination
Accrued expenses
**D Assets retained for charity's own use**
Computer Equipment
Equipment|General
funds
£
108,816
108,816
1,525
1,525
1,110
-
1,110
Unrestricted|Restricted
funds
£
23,185
23,185
-
-
-
783
783
Fund to
which asset
belongs|2023
£
132,001
132,001
1,525
1,525
1,110
783
1,893
Cost
£
834
6,696
7,530|2022
£| |---|---|---|---|---| |||||96,725| |||||96,725| |||||942| |||||942| |||||-
315| |||||315| |||||| The accounts were approved by the trustees and signed on their behalf by: ## **Hannah Gibbons** ___________________________________ Hannah Gibbons Date: 4 December 2023 The notes on pages 13 - 14 form part of these accounts. Page 12 ## **GILLINGHAM FOODBANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 MARCH 2023** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. However, as the charity's income is less than £250,000, it has taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 6 below. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. |**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs
Direct costs
Premises costs
Insurance
Office costs
Professional fees & governance
Sundry expenses
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
Gillingham Community Church
Citizens Advice|Unrestricted
General
funds
£
-
7,320
1,322
819
839
-
1,383
11,683
29,180
-
29,180|Restricted
Funds
£
-
1,990
-
-
-
-
-
1,990
19,380
4,613
23,993|Total
2023
£
-
9,310
1,322
819
839
-
1,383
13,673
48,560
4,613
53,173|Total
2022
£| |---|---|---|---|---| |||||1,295
3,392
4,551
788
579
567
54| |||||11,226| |||||60,270
-| |||||60,270| ## **4 Transactions with related parties** The charity gave a grant of £7,000 to Gillingham Community Church during the year for services which are provided by Hannah Gibbons, trustee, who is an employee of the church. Page 13 ## **GILLINGHAM FOODBANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 MARCH 2023** ## **Movement of funds** |**vement of funds**|||||| |---|---|---|---|---|---| |General funds
Restricted funds
Strategic Resources Grant
Winter warmer grant
Triage advisor grant
Financial inclusion grant
Client utilities fund
Total funds|Opening
balance
£
96,725
-
-
-
-
-
-
96,725|Receipts
£
52,954
14,380
5,000
11,199
9,489
9,100
49,168
102,122|Payments
£
(40,863)
(14,380)
(5,000)
(2,768)
(1,845)
(1,990)
(25,983)
(66,846)|Transfers
£
-
-
-
-
-
-
-
-|Closing
balance
£
108,816
-
-
8,431
7,644
7,110| ||||||23,185| ||||||132,001| . The Strategic Resources Grant is for staffing of foodbank and is paid to Gillingham Community Church for staff who are seconded to the foodbank. The Winter warmer grant was to fund the provision of shower facilities. The Triage advisor grant is to pay for a triage worker from Citizen's Advice The Financial inclusion grant is to pay for a case worker from Citizen's Advice The client utilities fund is to support clients with gas & electricity costs ## **6 Reconciliation with previously reported funds** As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows: |_Reconciliation of reserves_
Previously reported reserves, at 31 March
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included debtors
Exclusion of previously included creditors
Re-stated reserves, at 31 March
Previously reported results
Adjustments arising from use of receipts and payments basis:
Previously capitalised expenditure, less depreciation, now expensed
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
_Reconciliation of results_|2022
£
100,739
(4,329)
-
315
96,725
2022
£
16,239
(3,341)
-
-
12,898|2021
£
84,500
(988)
-
315| |---|---|---| |||83,827| |||| Page 14