Charity registration number 1146921 FLINTSHIRE FOODBANK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ) Hargreaves & Woods CHARTERED ACCOUNTANTS & BUSINESS ADVISERS
FLINTSHIRE FOODBANK CONTENTS Page Legal and administrative information Trustees, report Independent examiner's report Statement of financial activities Balance sheet Noles to the financial statements 7-14
FLINTSHIRE FOODBANK LEGAL AND ADMINISTRATIVE INFORMATION Trustees Rev A Leake Mr S Harrison Mr O Jones Mrs S Beatson Charity number (England and Wales) 1146921 Independent examiner James Hargreaves FCA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR
FLINTSHIRE FOODBANK TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recornmended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" Objectlves and actlvlties I can report that no issues of safeguarding or of any financial discrepancies have been reported to the Trustees. We have, where possible, kept our activities commensurate with the Charity's objectives. The Charity's obJectives are., To provide relief lo individuals and families in Flinlshire and surrounding areas (the beneficiaries) through the provision of emergency food supplies either directly or through approved partner agencies To prOVde spiritual, physical and mental support either directly or by referral to approved pather agencies lo enable the beneficiaries lo avoid future crises. To do anything consistent with the primary purposes of the charity as may from lime to time be agreed by the Iruslees. Pliblic benefit The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achlevements and performance Significai?l activities and achievements against objectives In the current year, the foodbank has fed 9,903 people,, 5,879 adults and 4,024 children. This is a drop in demand. The longevity of our volunteers is astounding, Many of the 60+ volunteers who give their time each week have been with the foodbank from the start, and many have been extremely dedicated lo the cause. Flnancial review Financially, the foodbank is very robust, and the draw on our finances to purchase food has leSSed following very successful Christmas period. We gave away supermarket gift cards to clients at Christmas to ensure that we retained sufficient stock posl-chrislmas. This has enabled the foodbank to meet demand in the winter months. Income This is derived from donations, gifts, grants and some investment income. The total for 2025 amounted lo £153,741 12024, £168,466). Expenditure Expenditure for the year ended 31 st March 2025 was monitored, controlled and increased as appropriate. Unrestricted incoming resources amounted to £134,612 12024., £143,086) and total unrestricted resources expended amounted lo £117,915 12024., £111,098} atlribuling to an unrestricted surplus for the year of £17,063 (2024., £34,112). Restricted incoming resources amounted to £19,129 (2024,. £25,380} and total restricted resources expenses amounted lo £3,548 (2024., £40,142) allributing to a restricted surplus for the year of £15,215 {2024,' deficit £16,886}. ReseNes policy Trustees have a reserve policy to accumulate unrestricted reserves lo 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.
FLINTSHIRE FOODBANK TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Charily 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 lo ensure they have resetves to carry forward to Cover these if funding ends. structure, governance and management The charity is a company limited by guarantee. The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated Gharily. The trustees who served during the year and up to the date of signature of Ihe financial statements were.. RevA Leake Mr S Harrison Mr O Jones Mrs S Beatson Recruitment and appointment of truslees Existing Irustees appoint new trustees. They base these appointments on the variety of skill sets that individuals have and which are important for the board as a whole. No new appointments have been made lo the Charity Iruslees. Organisational stnicture Flintshire Foodbank has been governed by the same 4 trustees for 6 years, working hard to ensure it has a stable board of trustees from which evolves a stable and strong staff team. The trust ort was ap roved by the Board of Trustees. Rev A Leake Trustee Mr O Jones Trustee 14 July 2025
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 2025. Responsibilltles and basls 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. I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515}(b) of the Charities Act 2011. Independent examlner's statement Your attention is drawn lo the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 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 exlanl regulations bul has now been withdrawn. l understand that this has been done in order for the financial statements lo provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. I have completed my examination. I confirm that no m8tlers have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. the financial statements do not accord with those records, or the financial statements do not comply with the applicable requirements concerning the form and contenl of financial slalements set out in the Charities {Accounts and Reports) Regulations 2008 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. 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 lo enable a proper understanding of the financial statements to be reached.
J James Hargreaves FCA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR 14 July 2025
FLINTSHIRE FOODBANK STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restricted funds funds 2025 2025 Total Unrestrlcted Restricted funds funds 2024 2024 Total 2025 Notes 2024 Income from: Donations and legacies Investments 114,938 19,674 19,129 134,067 19,674 132,667 10,419 25,380 158,047 10,419 Total Income 134,612 19,129 153,741 143,086 25,380 168,466 Expenditure on.. Charitable activities 118,446 3,548 121,994 111,099 40,142 151,241 Total expendlture 118,446 3,548 121,994 111,099 40,142 151,241 Net income 16,166 15,581 31,747 31,987 (14,762} 17,225 Transfers between funds 366 (3661 2,124 (2,1241 Net movement In funds 16,532 15,215 31,747 34,111 116,8861 17,225 Reconcillatlon of funds: Fund balances at 1 April 2024 331.968 366 332,334 297,857 17,252 315,109 Fund balances at 31 March 2025 348,500 15,581 364,081 331,968 366 332,334 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 ASAT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 11 1,592 2,124 Current assets Debtors Cash at bank and in hand 12 1,926 363,619 1,812 330,749 Creditors". amounts falling due withln one year 365,545 332,561 13 (3,056) (2,351) Net current assets 362,489 330,210 Total assets less Current Ilabilitles 364,081 332,334 The funds of the charlty Reslricled income funds Unrestricted funds 15 16 15,581 348,500 368 331,968 364,081 332,334 The fi alements ere approved by the Iruslees on 14 July 2025 Rev A Leake Trustee Mr O Jones Trustee
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 , FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP "Accounting and Reporting by Charities.. Stalemenl 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}" The charity is a Public Benefit Enlily as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statent of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required lo 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 lo 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 Golng concern Al 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 stalemenls. 1.3 Charltable funds Unreslricled 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 or grantors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally enlilled 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 relalion to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on Teceipt 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 2025 Accountlng pollcies Icontlnued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to Iransfer economic benefit to 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 dir&t costs and shared costs, including support costs involved in undertaking each activity. Direct costs atlribulable lo 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 lo 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. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment10sses. Depreciation is fecognised so a5 to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Motor vehicles 25¢/o 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 aclivilies. 1.7 Impalrment of fixed assets At each reporting end dale, 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 lif any). 1.8 Cash and cash equlvalents 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 Financial instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wilh the net amounts presented in the financial statements, when there is a legally enforceable right lo set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilutes a financing transaction, where the transaction is measured at Ihe present value of the future receipts discounted al a market rate of interest. Financial assets classified as receivable within one year are not amortised.
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations lo pay for goods or services that have been acquired in Ihe ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognltlon of flnanclal liabllities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminate the employment of an employee or to provide termination benefits. 1.11 Retlrement benefSts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng estimates and judgements In the application of the charity's accounting policies, the trustees are required lo 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 lo 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. Income from donations and legacles Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants 113,938 1,000 4,100 15,029 118,038 16,029 119,978 12,689 119,978 38,069 25,380 114,938 19,129 134,067 132,667 25,380 158,047
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from Investments Unrestricted Unrestricted funds funds 2025 2024 Inlerest receivable 19,674 10,419 Expendlture on charltable actlvltles Charitable Charltable expenditure expenditure 2025 2024 Dlrect costs Staff costs Depreciation and impairment Teaching costs Insurance Telephone Postage and stationery Repairs and renewals Rent and utilities Vehicle expenses Hygiene products Miscellaneous Food and tea Computer running costs 61,726 531 81,303 708 162 433 1,664 1,839 6,521 10,564 2,416 18,000 3,089 41,300 249 331 1,564 1,190 2,289 12,277 4,199 6,987 27,829 1,271 120,194 148,248 Share of support and governance costs {see note 6) Support Governance 394 2,599 1,800 121,994 151,241 Analysis by fund Unrestricted funds Restricted funds 118,446 3,548 111,099 40,142 121,994 151,241 10-
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activitles Charltable expenditure 2025 Total 2024 Bank charges Insurance Miscellaneous Governance 199 35 160 2,959 1,800 Net movement In funds 2025 2024 The nel movement in funds is staled after chargingllcrediting).. Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 1,800 531 2,959 708 Trustees None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employment costs 2025 2024 Wages and salaries Other pension costs 61,044 682 60,635 668 61,726 61,303 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. 11
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 11 Tangible fixed assets Motor vehi¢1gS Cost At 1 April 2024 9,330 At 31 March 2025 9,330 Depre¢lation and Impairment Al 1 April 2024 Depreciation charged in the year 7,207 531 At 31 March 2025 7,738 Carrying amount At 31 March 2025 1,592 At 31 March 2024 2,124 12 Debtors Amounts falling due withln one year: 2025 2024 Prepayments and accrued income 1,926 1,812 13 Creditors: amounts falling due wlthin one year 2025 2024 Other taxation and social security Accruals and deferred income 933 2,123 2,351 3,056 2,351 14 Retlrement beneflt schemes Defined contributlon schemes 2025 2024 Charge to profil or1055 in respect of defined contribution schemes 682 668 The charity operates a defined conlribution pension scheme for all qualifying employees. The assets of the scheme are held separalely from those of the charity in an independently administered fund. 12
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprll 2024 Incomlng resources Resources expended Transfers At 31 March 2025 WBP Lloyd & M Johnson Moneysupermarket Iscalesl Flinlshire Council Nie9hbourly 3,100 12,548) 552 366 (366} 15,029 1,000 15.029 (1,000) 366 19,129 (3,548) (366) 15,581 Prevlous year: At 1 April 2023 Incomlng resources Resources expended Transfers At 31 March 2024 Trusell Trust Van - cost Moneysupermarkel {scales) Toyota WBP Lloyd & N Owen-Thomas Flinlshire County Council Gwynt Y Mor C F in Wales Anne Dulchess of Weslminsler 2,832 420 {708) 1541 15,000) 11,380} {18,0001 14,000} {1,0001 (10,000) {2,124} 368 5,000 1.380 8,000 10,000 4,000 1,000 10,000 17,252 25,380 (40,142) {2,124) 366 16 Unrestrlcted funds The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the Iruslees for specific purposes. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 General funds 331,968 134,612 {118,446) 366 348,500 Previous year: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 General funds 297,857 143,086 {111,0991 2,124 331,968 13
FLINTSHIRE FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 17 Analysls of net assets between funds Unrestricted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl(liabililies) 1,592 346,908 1,592 362,489 15,581 348,500 15,581 364,081 Unrestrlcted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(liabililies} 2,124 329,844 2,124 330,210 366 331.988 366 332,334 18 Related party transactlons Remuneration was paid to the following employee and spouse of a Trustee.. Mrs Sue Leake - £27,798 (2024. £28,519). Employer pension £682 {2024.' £668) This remuneration is set by the board of Trustees excluding Rev. Andy Leake. Sue is employed as the General Manager and Project Leader of Flinlshire Foodbank. She has responsibility for running Ihe 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 ir+ line with the market rate (the median salary in 2023 was circa £37,900) for Sue's inva5uable position within the charity. 14-