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2023-03-31-accounts

Charity Registration Number 1146921

FLINTSHIRE FOODBANK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FLINTSHIRE FOODBANK

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 17

FLINTSHIRE FOODBANK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Reverend A Leake Mr S Harrison Mr O Jones Mrs S Beatson Charity number 1146921 Principal address The Former Library HQ Raikes Lane Mold Flintshire United Kingdom CH7 6NW Independent examiner Azets Audit Services First Floor Unit 55 Ffordd William Morgan St Asaph Business Park St Asaph United Kingdom LL17 0JG

FLINTSHIRE FOODBANK

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 2019)".

Achievements and performance

The Year 2022/23 proved to be a very difficult time for Flintshire Foodbank. With the residual trauma of the Covid 19 pandemic, we moved to the beginnings of a cost-of-living crisis in which the prices of essential food items began to climb dramatically, whilst spending power declined.

We witnessed donations recede, costs go up and the Foodbank began to spend it’s own resources on buying in food to give away. We are so grateful to all our regular donors who faithfully kept donating so that we could buy food for the most needy.

In the midst of all this societal trauma, the Foodbank continued to function as it should. The amazing volunteers kept working and the staff team were added to with the arrival of Stacey Adams, who was tasked to run our social media platforms and the marketing functions. She has proved to be a very special addition to the staff team.

We had hoped to add to the Trustee Board during this period, but as yet, have not done so. We have looked for the right person/people, but have yet to settle on a new addition to the Trustee’s.

Looking forward, we continue to see tough time ahead with more resources needing to be spent on food and the climate of third sector giving being a very challenging place. We do have some resources to use, and we will ensure, as much as we are able, that there will be no people or families that are hungry in Flintshire.

Financial review

Income

This is derived from donations, gifts, grants and some investment income. The total for 2023 amounted to £173,992 (2022; £138,710).

Expenditure

Expenditure for the year ended 31st March 2023 was monitored, controlled and increased as appropriate.

Unrestricted incoming resources amounted to £148,122 (2022; £116,647) and total unrestricted resources expended amounted to £81,443 (2022; £53,405) resulting in an unrestricted surplus for the year of £66,679 (2022; £63,242 surplus after investment valuation movement).

Restricted incoming resources amounted to £25,870 (2022; £22,063) and total restricted resources expenses amounted to £26,990 (2022; £28,350) resulting in a restricted deficit for the year of £1,120 (2022; £6,287).

Reserves Policy

The Trustees have a reserve policy to accumulate unrestricted reserves to support the Charity for the future and recognise potential additional costs such as Van costs and replacement and if a change of location was required.

The Charity has been been in receipt in the past of some very useful specific Grant income to support the day to day running costs and to ensure the charity can deliver on its Charitable objectives, but need to ensure they have reserves to carry forward to cover these if funding ends.

FLINTSHIRE FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The trustees who served during the year and up to the date of signature of the financial statements were: Reverend A Leake

Mr S Harrison Mr O Jones Mrs S Beatson

The trustees' report was approved by the Board of Trustees.

Reverend A Leake

Trustee

28 February 2024

FLINTSHIRE FOODBANK

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FLINTSHIRE FOODBANK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF FLINTSHIRE FOODBANK

I report to the trustees on my examination of the financial statements of Flintshire Foodbank (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. 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

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Jonathan Ward FCA Azets Audit Services

First Floor Unit 55 Ffordd William Morgan St Asaph Business Park St Asaph LL17 0JG United Kingdom

Dated: 28 February 2024

FLINTSHIRE FOODBANK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
3
144,058
25,870
Other trading
activities
4
839
-
Investments
5
3,225
-
Total income
148,122
25,870
Expenditure on:
Charitable activities
7
76,291
26,388
Net gains/(losses) on
investments
10
(5,754)
-
Net incoming/(outgoing)
resources before
transfers
66,077
(518)
Gross transfers
between funds
602
(602)
Net movement in funds
66,679
(1,120)
Fund balances at 1 April
2022
231,177
18,372
Fund balances at 31
March 2023
297,856
17,252
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
169,928
115,341
22,063
839
84
-
3,225
1,222
-
173,992
116,647
22,063
102,679
56,386
28,348
(5,754)
2,979
-
65,559
63,240
(6,285)
-
2
(2)
65,559
63,242
(6,287)
249,549
167,935
24,659
315,108
231,177
18,372
Total
2022
£
137,404
84
1,222
138,710
84,734
2,979
56,955
-
56,955
192,594
249,549

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

FLINTSHIRE FOODBANK

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
12
Investments
13
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
2023
£
313,055
(779)
£
2,832
-
2,832
312,276
315,108
17,252
297,856
315,108
2022
£
168,194
(703)
£
3,777
78,281
82,058
167,491
249,549
18,372
231,177
249,549

The financial statements were approved by the Trustees on 28 February 2024

Reverend A Leake Trustee

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no critical accounting estimates or judgements.

Total 2022 £ 105,720 31,684 137,404 105,720 105,720 31,684 31,684
Restricted funds 2022 £ 1,230 20,833 22,063 1,230 1,230 20,833 20,833
Unrestricted funds 2022 £ 104,490 10,851 115,341 104,490 104,490 10,851 10,851
Total 2023 £ 134,547 35,381 169,928 134,547 134,547 35,381 35,381
Restricted funds 2023 £ 870 25,000 25,870 870 870 25,000 25,000
Unrestricted funds 2023 £ 133,677 10,381 144,058 133,677 133,677 10,381 10,381
Donations and legacies Donations and gifts Grants Donations and gifts Other Grants receivable for core activities Other
3

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Other trading activities

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Membership subscriptions and sponsorships which are in substance a payment
for goods and services 839 84

5 Investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Rental income - 1,200
Interest receivable 3,225 22
3,225 1,222

6 Support costs

Support
costs
Governance
costs
£
£
Bank charges
266
-
Insurance
40
-
Miscellaneous
1,184
-
Audit fees
-
1,384
1,490
1,384
Analysed between
Charitable activities
1,490
1,383
2023
Support
costs
Governance
costs
£
£
£
266
76
-
40
40
-
1,184
842
-
1,384
-
1,810
2,874
958
1,810
2,873
958
1,810
2022
£
76
40
842
1,810
2,768
2,768

Governance costs includes payments to the accountants of £1,383 (2022: £1,810) for accountancy fees.

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Charitable activities

Charitable
Expenditure
Charitable
Expenditure
2023
2022
£
£
Staff costs
56,336
46,663
Depreciation and impairment
945
1,259
Insurance
331
662
Telephone
1,513
2,013
Postage and stationery
3,172
2,271
Repairs and renewals
2,368
2,368
Rent and utilities
12,093
15,721
Vehicle expenses
4,650
4,871
Hygiene products
7,047
-
Miscellaneous
1,070
1,698
Food and tea
9,961
2,556
Laptops for Schools
200
216
Computer running costs
120
1,668
99,806
81,966
Share of support costs (see note 6)
1,490
958
Share of governance costs (see note 6)
1,383
1,810
102,679
84,734
Analysis by fund
Unrestricted funds
76,291
56,386
Restricted funds
26,388
28,348
102,679
84,734
Charitable
Expenditure
Charitable
Expenditure
2023
2022
£
£
Staff costs
56,336
46,663
Depreciation and impairment
945
1,259
Insurance
331
662
Telephone
1,513
2,013
Postage and stationery
3,172
2,271
Repairs and renewals
2,368
2,368
Rent and utilities
12,093
15,721
Vehicle expenses
4,650
4,871
Hygiene products
7,047
-
Miscellaneous
1,070
1,698
Food and tea
9,961
2,556
Laptops for Schools
200
216
Computer running costs
120
1,668
99,806
81,966
Share of support costs (see note 6)
1,490
958
Share of governance costs (see note 6)
1,383
1,810
102,679
84,734
Analysis by fund
Unrestricted funds
76,291
56,386
Restricted funds
26,388
28,348
102,679
84,734
Charitable
Expenditure
Charitable
Expenditure
2023
2022
£
£
Staff costs
56,336
46,663
Depreciation and impairment
945
1,259
Insurance
331
662
Telephone
1,513
2,013
Postage and stationery
3,172
2,271
Repairs and renewals
2,368
2,368
Rent and utilities
12,093
15,721
Vehicle expenses
4,650
4,871
Hygiene products
7,047
-
Miscellaneous
1,070
1,698
Food and tea
9,961
2,556
Laptops for Schools
200
216
Computer running costs
120
1,668
99,806
81,966
Share of support costs (see note 6)
1,490
958
Share of governance costs (see note 6)
1,383
1,810
102,679
84,734
Analysis by fund
Unrestricted funds
76,291
56,386
Restricted funds
26,388
28,348
102,679
84,734
2023
£
56,336
945
331
1,513
3,172
2,368
12,093
4,650
7,047
1,070
9,961
200
120
99,806
1,490
1,383
102,679
76,291
26,388
102,679
2022
£
46,663
1,259
662
2,013
2,271
2,368
15,721
4,871
-
1,698
2,556
216
1,668
81,966
958
1,810
84,734
56,386
28,348
84,734

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
4 3

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9
Employees
Employment costs
Wages and salaries
Other pension costs
(Continued)
2023
2022
£
£
55,727
46,124
609
539
56,336
46,663
(Continued)
2023
2022
£
£
55,727
46,124
609
539
56,336
46,663
46,663

There were no employees whose annual remuneration was more than £60,000.

10 Net gains/(losses) on investments

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2023 2022
£ £
Revaluation of investments (5,754) 2,979

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

Tangible fixed assets
Motor vehicles
£
Cost
At 1 April 2022 9,330
At 31 March 2023 9,330
Depreciation and impairment
At 1 April 2022 5,553
Depreciation charged in the year 945
At 31 March 2023 6,498
Carrying amount
At 31 March 2023 2,832
At 31 March 2022 3,777

13 Fixed asset investments

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13
Fixed asset investments
Cost or valuation
At 1 April 2022
Valuation changes
Disposals
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
14
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
(Continued)
Unlisted
investments
£
78,281
(5,754)
(72,527)
-
-
78,281
2023
2022
£
£
119
115
660
588
779
703

Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movement in funds
Movement in funds
Balance at
Incoming
Resources
Transfers
Balance at
Incoming
Resources
Transfers
Balance at
1 April 2021
resources
expended
1 April 2022
resources
expended
31 March 2023
£
£
£
£
£
£
£
£
£
Trussell Trust
13,996
-
(13,996)
-
-
-
-
-
-
Morgan Foundation
-
6,833
(6,833)
-
-
-
-
-
-
Trussell Trust Van
1,732
-
(1,733)
1
-
-
-
-
-
Trusell Trust Van - cost
5,036
-
(1,259)
-
3,777
-
(945)
-
2,832
Eat Well Spend Less
649
-
-
-
649
-
-
(649)
-
MoneySuperMarket (scales)
420
-
-
-
420
-
-
-
420
Toyota
-
5,000
-
-
5,000
-
(5,000)
-
-
WBP Lloyd & N Owen-Thomas
1,309
1,230
(2,494)
-
45
870
(915)
-
-
Rotary Club
500
-
(500)
-
-
-
-
-
-
Llanarmon Panto
180
-
(180)
-
-
-
-
-
-
Flintshire County Council
-
7,000
-
-
7,000
10,000
(7,047)
47
10,000
Millenium Stadium
837
-
(834)
(3)
-
-
-
-
-
Synthite
-
2,000
(519)
-
1,481
-
(1,481)
-
-
Gwynt Y Mor
-
-
-
-
-
4,000
-
-
4,000
C F in Wales
-
-
-
-
-
1,000
(1,000)
-
-
Anne Dutchess of Westminster
-
-
-
-
-
10,000
(10,000)
-
-
24,659
22,063
(28,348)
(2)
18,372
25,870
(26,388)
(602)
17,252
15

FLINTSHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
-
2,832
Investments
-
-
Current assets/(liabilities)
297,856
14,420
297,856
17,252
Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
2,832
-
3,777
-
78,281
-
312,276
152,896
14,595
315,108
231,177
18,372
Total
2022
£
3,777
78,281
167,491
249,549

17 Related party transactions

Remuneration was paid to the following employee and spouse of a Trustee:

Mrs Sue Leake - £26,555 (2022: £24,212).

Sue is employed as the General Manager and Project Leader of Flintshire Foodbank. She has responsibility for running the Foodbank, stock control, staff line-management, day-to-day accounting procedures and ensuring that GDPR and confidentiality functions are in order.

The salary paid to Sue Leake is in line with the market rate (the median salary in 2023 was circa £25,000) for Sue's invaluable position within the charity.