Bristol North West Q Foodbank Together with Trussell Bristol North West Foodbank (A charitable company limited byguarantee) Trustee's Annual Report and Unaudited Financial Statements Forthe year ended 31 March 2025 llNThllllllll *AEF￿3Q￿D. 1g11112025 C>3MPANIES H￿SE A10 Bristol North West Q Foodbank Together wtth Trussell Brlstol North West Foodbank Accounts for the year ended 31 March 2025 Contents Reference and administrative information Trustee's Annual Report 3-12 Trustee's responsibilities in relation to the financial statements 13 Independent examiner's report 14 Statement of Financial Activities 15 Balance Sheet 16 Notes to the Financialstatements 17-22 Reference and Administratlve Informatlon Charlty Nam• 8ristol North West Fo¢xlbank Charlty Number 1147727 Company Reg15tralk>n Number 08089474 Registgr¢d Offlce Social Justrce Hub St. Andr*s Church Avonmouth R08d Avonmouth Bristol BS119EN 8oaTd of Tru$t¢8$ l Dlrectors Mr Gr8h8m Burley Rev Nicola Harris Mr james Lovell Rev Dr Andrew Murray Mr¥ Emma Murray Ms Virginia O'connor Ms K8ren Rice MissAnn Roberts Mrs Selina Salisbury Treasurer (Appoinied 1- October 20241 Chair Foodbank Manager Independeiit Examln¢r Linden AccountaTrls Limiled Scr8PStore House St Weberghs 8ristol BS2 9LB Bank Lloyds TSB PLC 15 High Street Westburyon Trym 8ristol BS9 3HY Sollcitor$ VealeWasborou8h W12ards Orchard Court Orch8rd Lane Bristol BS15VrfS Bristol North West Foodbank Trustees, Report for the Year Ended 31 March 2025 Struclure, Governance & Management Governing Document: Memorandum and artides of association Incorpofated oft 30" May 2012 Registered on 18 June 2012 How is the charity constituted= Chantable Company limited byguarantee Trustee selertion method.. Election by Trustees Charlty Object¢ The prevention and relief of poverty Trn particular Ibut without limitstion) in the North West Bristol area. in particular Ibut without limitationl by providing food arTrd support to individuals and families facing short term times of ui515. Aims of the Charity Our aims are to allewate poverty through the provision of food parcels to thosè in crbsis, in partnership with local care agencies who refer clients in crisis to us. By signposting to Ca￿ agenaes, advice services and other support agenue5 we aim to seek ￿504UtIOn5 to a cltenY5 immediate uisis, which 15 causing their need to use the Foodbank. Anyone in need can be referred to the Foodbank. regardless of their race or creed. Charltsble Artivltles The Foofjbank is run in partnership ￿th thurche5 and their members in North West Brtstol. The North West Bristol area indudes (but Is not limf(ed tol Shirehampton. Sea Mills, Lawren￿ Weston. A¥onmouth, Pill. Severn Beach, Westbury on Trym, Stoke Bishop. Coombe Din￿e, Clifton. Cotham. Redland. HoThvells. Henbury and B￿ntry and Severn 8exh. The 8ristol North West Foodbank is a part of the Trussell Trust network of 450+ Foodbanks in the UK. The Foodbank is aware that a uisis may ccvne in many forms. indudrng (but not limited tol redundancy, revocation of benefits, ill-health, family break-up or vnexperted large ￿115. The Foodbank regularty meets the needs of such individuals. Anyone in need in the North West 8ri5tol community is welcome to receive food packages. regardless of their faith or creed. Individuals, thurches, schools and oiher rnterested or8anisatK¥ns donate money and non-peri5hable food to the Foodbank. The food is then stored in three outlets located at churche5 in Henbury, Lawrence Weston and Avonmouth and several containers in Av¢)nmouth Iwhich have been registered and inspected by BT15tol City Council's food hygiene team). Fi>od is also transported in our mobile store van to resource our other outlets in Hotwells. Henbury and Severn Beach. Future outlets may open in the future a5 the Foodbank expands. The Foodbank works in partnership wth local care agencies. tharities and other organisations vdhich intlude Ibut is not limited tol General Practitioners. health visitors. the Citizen's Advice Bureau. church ministers, community workers. schools, so¢i•l workers and children's centres. Individuals involved in these aBencies are able to identify vulnerable familie5 or individuals faung short terni times of crisis and need immedk7te a$515tance. The local care agencies will make a judgement Call as to which people a￿ in need of the Foodbank's help. This will come following contact with these individuals where time has been taken to understand their personal ¢ircumstance5 and needs. Where an individual 15 identified as requirin8 the Foodbank's assistance. they are issued with an e-voucher. These are usually given where there is no other option available to the individual at that time. This entitles them to enough nutritionally balanced food for three days for themselves and their family lif applicable). There are currently referral agencies in the area who ISS￿ these voucher> The Trussell Trust online database is used to108 the names and addresses of the individual and their family lif applicable) being issued a ¥oucher. This acts as a safeguard to prevent the abuse of the system. In a six month period, if an individual has more than six vouchers (eighteen days. worth of food) from the Foodbank, we will investigate the cause of their crisis wrth their referral agenry and offer them an appointment with our advice worker to taC￿e the underlwng cause. A fla8eing of an indrvidual after six referrals, is in place to prevent them from becoming dependent on the F¢x)dbank for food. In exceptional circumstances. after discussion with their ferring a8en¢y, further vouchers can be provided. The vouchers ¢an be redeemed at the five outlets mentioned above. or be home delivered if the client is elderly. housebound or sick. We also provide pick up from our Foodbank Hub in Avonmouth by support workers outside of the outlei opeThin8 times as well a5 pick up for those who may be in work and be unable to access the Foodbank through outlet openlng times. The ¥oucher identifies the type of crisis which that individual is experiencing. As the indiwdual waits for their fi>od package to be prepared, complimentary refreshment5 are provided. Foodbank volunteers a￿ available at t¥lk to at this time, and where appropriate, the volunteers help the individuals to identify whether the dient would benefit from an appointment with one of our Advice Worker5. The Foodbank volunteers c(Mne from the kxal churches and communitie5. They assist in running the five Foodbank outlets by pa¢king and distributing food. and, also by offering support whilst the lood packa8es are prepared. There a￿ other care agenoes which could assist individua15 during their short-term time of crisis. and the Foodbank is able to help in identifying these. Many of the volunteers 3¢t as Foodbank ambassarlor5 within their local church. work and community to encourage people to make regular and reliable donations to maintain a balanced sttxk of food within the Foodbank. Once at an outlet Foodbank vouchers are redeemed for three days of food which iftcludes one or two non- perishable boxes of food alon8 Wlth a box of fresh fruit, ve& eggs. bread and chilled items when available. We also provide a bag of toiletries and baby milK nappies and pet food a5 required. We work hard to provide a wide range of food parcels which cater for speciality diets, such as Vegan, Vegetarian, Halal, Gluten Ffft, Diabetic and so on. Achievements and Performance for the Year Overvievi The Bristol North West Foodbank has continued to see a strong demand for the services we provide through the continued 'Cost of Living Crisis.. The Foodbank itself ha5 been impacted by the'cost of Livin8 Crisis, due through donation5 received. While the amount of food donated has increased in Value from £238,608 in the previous year to £378,292 in the current year. cash donations from all sources declined during the year from £233,176 in the prevrous year to £206,272 in the current year. Costs have naturally increased in line with inflation putting pressure on the Foodbanks reSe￿e$. The Foodbank ￿SerVeS had been higher than required by the charivs reserve policy and this has been actively been invested into providing services to our clients. so for the purposes of the Foodbank's p051tion as at the end of this financial year. our feserves are in a good position. However, we acknowledge that these pressures will Continue into the next financial year and the Foodbank is actively working to ensure that no further deficits occur. We have kicked off a fundraising campaign called Yarget 300" which is encouraging individual donations from within the local community. and are also in discussions with local businesses on funding support. In conjunction with these efforts, we are also reviewing costs and services provided to ensure we are focusing in on areas which are core to the Foodbank. or are well provided with funding. One of the sad decisions we have taken during this period is to close our Homebank service. We are very proud of the number of people we have been able to help through our Hornebènk service. but have to accept the reality of the financial position here. particularly ensuring that the charity can concentrate on our core activitie5 through the Foodbank. and directly funded activrties including the Advice pro8ram and the 5￿Ce4Makers workshop. Foodbank Ser¥ke Report The Foodbank has seen an decrease in usage this year of 6% compared to the 2023-2024 financial year. The amount of people supplied with food this financial year is 8187 Compared to 8708 the previous year. (Pre pandemic 2019-2020: 7197) Interestingly we've seen a 9.8% increase in single people usin8 the foodbank this year. Iys increased from 1099 the previou5 year to 1207 this year. These figures can be broken down as follows-. Cafrf•ry 6511.fjry 102 12.64%) 9713.67%) 142 zix 05 P.21 227 13.49%> 13.67x1 4511.16x1 Y11.29% E74V.16W 273 221 491 1&36Y61 17.SXI 29S112.14X> 479 112.3%] 765 ill.￿1&) Bthiefitd¢d¥ctiond￿tO 6012.47x1 3911.4￿} 11.94%) S812.3 9511. $011.89%1 14$ 11.23%> 361J.48W 4511.16W 1910.72%1 6410.￿3 6BIi.76%) 4111.55%1 iQ9 11.6 les5th¥ amtyith 2711.llw 11.25W 3411.29x1 (L.29XI 4151175W 740 518 119.61%) 1258 119.33%) 19B￿.15 334 18.61%1 217 {W.86%1 611 19.54%1 14415.93%) 2n 17.IL%I 329 112.45¥1 19.28%) 938{38.62%1 1452 137.56%Tr J022 2474 291 IIL.9th1 452 318 (Ji.83%1 198 t8.ts%) 16916A%I S6 17.01 17.42%) 6712.Y6W 129 9113.4%1 220 ijjo 7313.OLXJ 9912.$6%) SOIiA9%1 149 48llY nij 8913.37%> IZ.4PAI 7613.lJ%J 9911.S6 13.82%) IJM7XI 4711JJ 92 IZJ8%1 131 14.96%) 123 1343%1 7011J8%) iii liJ7%> 5612.12%) 12 57%1 $16t24.iJW 377 114.27x1 1281 119.58%> 121.3Th1 N￿E¥pFlUE4e klo 12JSXI 8213.1%1 12.95%1 3011.56W 521135%1 3111.17%) 831128%> 2419 1642 24291n.61%1 Unablety•ik 634120.52%) DEd1N￿tD￿II1Wlr 2710.87%) Rea50n5 why Some people have needed rn0￿ than 3 Vouthers In 6 month5 Tptyl LSll.91XI 241Lml 1511.74%1 Jg11.83% 791iQ05 li i¥.si 232110.89%) 701191 107184MS 63 P.Jl%l 170V.98%1 1411.78%) 2111.65%) 2613.02%1 JZl4J)7%1 4513.55%) 1211.39x1 57 IZ.67161 3414.33%) ij.yxi 1912.2%) 5913.24%) 8711L07%1 5316.15%> 19319.C6%1 2411.05W 4313.JYXI 32 (3.71%) 7513SRXI ss14.aThi 3014.41%1 9314.36%) 472 137.19% 367 839139.37%) 99111ffj 317114IB%I 112.rnj 117.91W 7B611(ry I2691￿￿￿) 862111Th1 213111c￿￿1 Ethnlc Groups ￿Ing the Foodbank The Bristol North West Foodbank is available for anyone in the community in need. regardless of their race, faith. creed or family background. We no longer collect this data or have access to it following the introduction of GDPR. Age Group5 uslng the Foodbank IdukslJ7-24rs1 9241105YAI •thknll7. 14yr 8241ID.54%1 AdvlU115.Ywyl 071 (J36X1 &hs125.64 ys} 362314&32961 114LII4.S9Y6} ulbl4S.$4yNI 874111.1￿) AdUknl￿-64¥mj 53716.87%) Adultsl5S-74￿j 1351173%) 1761215% AdylL%1754 yThl 411tt5Th1 thlldrtTr(0.4w) 9•1 liim thndrthlS-111751 128$11&4JXI c￿￿1￿￿15. liyrsl 1185{1&43W IU.16ws thihtrefil12. 16yY5) 973112 782211LVA) l195￿XI 14IIZ.94XI Chldren (not5p￿4) 1141L51XI Tot• 1871ioJW Slzes ol Familie5 U5in8 the Foodbank Sthiknad¥ftwllh•gthUdren 41SJ% 1207 16.(>lX DI￿ adultwllh l•rldknW. 16y 41¢) li.TX ¥eatsddl 62% 3093 213 YJ io. 4AIX 817 io. 472 16.23% 24.2% 61 2_IX 55 Z74 lldffw10-16yeaBo 478 6.35% thlldrt• 955 12.69% 416 5.53% 737 9)1 {O- J6yaf5•1dl 54 li.9&% 51*thIMP6y5W 001% 0.0 TOt*ts 7524 94.11% 25 Q.BllS U￿b￿toast 157 T•tsi Iwx Advlo Servl¢e Report Our advice workers Mat and Amy have had a busy year. Here is an overview of their work and their successes in helping our clients. Ineome Maxlmisation and Debt Reportln8 Aprfl Z014toM•rth 202$ Number Df uniiyt peoWeaccessi the service £umulati¥p 77 138 174 J•nwtvM•r¢h 1025 T¢tal wmbwol 132 li U2 the$￿1¢¢ ihth¢ 4v•rt¢rltyartthl 2024toMarth 2025 NumbErof ue51rnatters rehbngto ililferEntarw¢)F Benefits {InG thIritsb￿ 5UPWt ¥hdwahtsl Benefits lifK. io Benefits11￿. ala 12 charitat4e 5￿pP￿t 5UPWrtand rahts DÈt* rtntsl Oe 15 18 26 r* Iz Hpu5i lrnryt•t Immyrol Immirtr*wJn Dunestic EMF*￿1￿1 Empbymtyit tsn ReLIttL￿shI[A/mtn hea EOLKatknn Q>rthwmer Other aud RelatknshSps heJlth Eduration Educ*ion Consu¥ner Other Consur￿r si iio 162 IlvJ¥rt2024 W12024to Marth2025 £3&59P f99,033 166,115 225,860.14 giinsforpwle 5bn8 theSer￿￿e IrumulativE. fl WA NIA NIA WumberoFpeople Whoath￿d areexpEctedto athiew financi?1 72 147 Totalammtof debt wased for peoF4e u5ins the ser¥i1¢￿￿5 21CQI.15 23,781.35 Wumber of *•F4¢ the sery*e whose debtwas writter¢olf Icurnulativel 47 IwJune3)24 Z024ts Mawth2025 T￿ numbefofpeop eed to uSet￿l￿￿￿k lorfood, afteiacce55kn8 {d￿¢￿and supF#Nt lthmulatyvel ia5 The rwmberofpw estimat*Otostill the￿10 uSEtPe foodbèn*lorfc¢4 Ilerxce5yrqadvrre4nd 5VPmlcvmL4*i¥e 37 124 Debt athike Advice Partner Name: North Bristol Advice Centre Cumulative Figure5 Aprtltt* Dwmbei 1014 Aprll 2024to Marth 1025 NumbÈrol wliquepeo* seivicelcurnulabvel 16 31 43 Total nurnbwofyoplearcESSrythe servicekn the 4uartetlquartÈrtyl 16 io ort andyants) 16 41 Numtstf olbsues relati￿ ttsdrfveffent areasofaLK4ce IcumulatNe} n5uffler Totsifvancial8ain5forpeople y5ir*the 5eivice Icvmulaty¥e. £1 120 £7,104 N￿l￿r￿fpeCyIe￿ffi0xh*¥ed0ra eApec*dto athevefinaNc￿l￿wl5 I(umulat￿l Totsianoutstoldebt manaied for p2opleuSMry the Icurnuthy. £1 £147m.38 £177.214.35 £321376.42 £40B.050.07 Numbefol pet** ser whwz debtwasmanavd 18 22 Tts141 wnourntofdebtwritten fAF ¢D￿t uSir*thesefYice Itvmulatrrt £1 £91.￿46 *9L297.46 f169,974.14 £169,974.24 NwmbÈ¢ of uswiithe semce debtwas ￿ltIe￿ bff Itumulatrrtl Iz 12 ThenL¥nberQf￿eeSran1Itd ¢(* >r*er tQU5pthe Ivod ban*fr lood.altef attèwn8 th￿￿and$up[byI The nLYnbÉrof peoFdeestimatedto st4 nÈedt(FU*t￿ lood banklc¢loc4 after ¥(essingath*tand sw)It IcwnuL)tDrè} li ease c(mfirffj iFi rwse5tsthho%teerb prowded forthi5 qU¥rt Yes Yes No YE5 Case Study of Foodbank Client Helped with Advice and Debt 5UPPOrt Client Wa5 a single lady living alone with her 14-year-old daughter. in BCC property. In 2022 She had been diagnosed with Diverticulitis and became extremely ill. Her bowel burst and she wa5 given an operation for a colostomy. She now lives with anxiety and depression too. which had been exacerbated following the recent death of her father. The client had given up full time work because of her health issues. She was in receipt of benefits including UC. Child Benefit. PIP, Council Tax Single Person Discount and full Housing Allowance. The client needed help with a debt from a Debt Recovery Company that was over 6 years old. She recently had contact frorn them and agreed to set up a Continuous Payment Authority ICPAI for £26 per month. of which she could not afford. The first payment was due to be taken at the end of the month. {2 weeks following our appointment). She also had a priority debt for Council Tax arrears of £1296. The council had taken court action and obtained a Liability Order and passed the account to Bailiffs to collect. We completed a Financial Statement and a Quick Benefrt Calculation with the client. we discussed maximising income by claiming LCWRA I"Limited Capability for Work-Related Activr(y" currently £416.19 pm) and claiming Council Tax Reduction which she had also not claimed but was entitled to. We discussed bud8eting and managing money and paying for essentials before non-essentials and cutting down on any unnecessary expenses. We discussed the difference between non-priorty debts and priority debts. We advised that priority debts should be addressed as the consequences for non-payment can be quite serious. Non-priority debts on the other hand do not have any serious consequences. for non-payment. We advised the client. regarding the CPA that had been set up. to contatt the company and cancel it. A5 this debt had not had any payments made and was possibly 6 years old or more, it was likely Statute Barred. hence unenforceable. We also offered to write to the company on behalf of the client. to raise this issue. We contacted BCC Senior Council Tax Officers, to discuss the account and requested a 30 day hold on the account. to enable the client time to make a claim for CTR and to prevent Bailiff Action. Once the claim is live. ￿ will accept repayment of the arrears at £3.75 pw or £16 pm from the client. The client made successful claims for CTR, LCWRA. she cancelled the CPA and refused to make any payments to the company. She will contact NBAC if she wants any further help with the statute barred debt. We provided the client with factsheets and information on all her debts and reassured her that she can contact NBAC in the future if she needs further help. The client reported feeling empowered as she was now able to do some things for herself. Her income will also be increased. providing her with some disposable income. She has also gained some knowled8È about her debts and her ri8hts/entitlements. She will no longer need to use the Foodbank. 10 Trustees, responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trnstees. annual report and financial statements in accordance with appli¢able law and United Kingdom Accounting Standards (United Kingdom Generally Acopted Accounting Practice). Company law requires the tharity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the in￿ming resources and application of resources. including the income and expenditure. of the charitable 8roup for that period. In preparing the financial statements, the trustees are required to.. • selert Suitable accountin8 policies and then apply them consistently.- observe the methods and prinoples in the charib.es SORP,. • make judgements and estimates that are reasonable and prudent: • state whether applicable UK accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements- prepare the finanaal statements on the going ¢oncem basis unles5 it is rnappropriate to presume th4t the charity will continue in business. The tn￿teeS are responsible for keeping proper accounting records which complywith Sertions 386 and 387 of the Companies A¢t 2006. and that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the frnancial statements compfy with the Companies Att 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable Steps for the prevention and detertion of fraud and other irre8ulafttie& The trustees are ￿spOnSible for preparing finanoal statements whith give a true and fair Y￿W of the stste of affairs of the company as at the end of eath financial year and of it5 profrt or loss for eath financial year in accordance with the requirements of Section5 394 and 395 and which otherwise comply with the requirements of the Companies Act 2W6 relating to financial statements, so far as applicable to the companv. The trustee5 are responsible for the maintenance and integrity of the ¢orporate and financial information induded on the charitable companWs website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. The company is entitled to exemption from audit under Section 477 of the Companies Act 2(*)6 for the year ended 31 March 2017. The members have not required the compary to obtain aft audit of its financial statements for the year ended 31 March 2016 in accordance with Section 476 of the Cgmpanie5 Act 2006. This report has been prepared in accordance with the special provisw)ns of Part 15 of the Companies Art 2006 lating to small companie On behtlfof tht 8o•rd: LhrertOT l Trustee Bristol North West Foodbank Report l April 2024 to 31 March £025 Independent Examinerfs Report I report to the Iharity tru5tee5 on my exarnination of the accounts of 8rÉstol North West Foodbank foi the year ended 31° March 2025. Responslbllity and basls of report As the charity's trustees, you are responsible for the prepaf*ion ol the atcounts in a£cordance with the requirements of the iharities Act 20111.the Aci'l. HavinB satisfied m"i:.elf thai the accounts of Bris101 North West Foodbank are not required to be audited under )a 1 16 0$ the 2006 Act and aTe eligible for ¥ndependeni examination. l report in respea of my examination of VOUI charity s accounts as carried oui under settion 145 of the 2011 Act and ift carryints r*L: my exaff.in?tion. I have followed all the applicable Directions given by the Charity Commission under sertiOff& 14515ljbl of the Act. 5ndependènt exam:p.er's stateme-: I have completed my examinatior.. I confirm that no material matters have ccme to my aryention in connection with tlie examination giving me cause to believe.. I. Accouiikniil4 1 i4r)r￿S I￿re nL4*. kept in accordance with section 130 of tP.E Ctr.aritie- Act,. or 2. The accourrts do not accord wrth those recofds,. or 3. The accounts do Trot comply with the applicable requiremen15 concerning ihe form and conient of a-counts set out in the Charities IAccounts and Reports) RLgul These attounts have been prewed sn xccwdaoce wththerrnisKns applKJtdetotorrw*55ubiectto the smaH Compan￿$, wme. Thesefinanrial statsments were apprtr4ed bythE directtys •wJ aut￿r￿ed ft*i55L*On_.... and are si8ned on thdr behalf by. rusiees Charity Rewstration Number.. 114?n7 The r￿tes0Th PaEes 16to 21 form ￿ ofttwfinandal sratewents -14- Bristol North West Foodbank CONSOLIDATED STATEMENT OF CASH FLOW5 YEAR ENDED 315r MARCH 2025 RECONCILIATrON OF METMOVEMENT IN FUWOSTO NETCASM INFLOW FROM OPERATI￿ AcllvmES ateme al t mowe nt in 2025 2024 Net incomellexpenditurel 1141.0)31 1123.0451 OepreciatK?n Increase ¢n operatioTralcrediiors.' current liabilftie5 Decroase I lincrea5el ￿ OpErat￿n31 debtars Ilncrea5ell¢Jetye35E in sttxk 38.2CIJ 38,392 134.9631 14.935 39,360 133.1401 2,808 17,243 Netcath louffiowl linfkyw frdrn optTatw¢ attNitfje5 184.4391 I￿.774} in 202S 2024 Ilet cash Infi￿TfrOM operatiwathwties 184,4391 1%.7741 Non.oFerational cash fltrw5.' Investiry activities Payment5 fortsn81b￿ ￿ed assets 130.2681 135.8511 Net cash loutflrwvlnflwfw theyear 114,70 132.62S Ca5hflow reAricti￿s Charty law pmhibirs the u5eof net cash oftanyendo*Ed OTothw restrKted fund tooff5ti net cashovtknkry on Jrry fund L¥Jtsitlt its ownobjects. exctpt on spetk81 authority. In wathce. this resthttth has ￿ had artyelfett oncath lkns forthe >tar. ANALYS¢SOF CKA14GES114 CASH DVRSNG Tr¢E YEJJI 2025 2024 Ch8n8e Cosh atbankand in hand 139.585 254.291 1114,7071 2024 2023 (han8e Cash at bank and in h￿￿ 254.291 386.916 IJ3Z.6251 Tho nutEs on p4e$ 16to 21 Itym wtul 1hesefirw￿aI statements -15- 8ristol North West FO￿￿bank NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 ACCOUNnNG POLiaE5 The financi￿ 5taternents haye been under the historicc05t CLvNentiL￿. The fil￿nC￿Starernenty have been prEpared n accNd3nce wrth rhe Staiement of Recornmendpd PrKtice." Accountthgand ReWtI￿ ty CharitieslFRS 102 Effectwfrom 1st lanvary 2019. and 8prAicable UK Attountin8 Standords. the Charit￿5 2011 and the ComparwE5ALt FvTrJs rtrurture UnrestrKted income funds Compr￿thoSe fur*Js which the rrullee5 we freetousefor arrywrpxe in fvrt1war￿t0f ihe cbadtaNe objects. UNestricred fund5 Include designated fund5 whvethe trvsrees. 4ttheir d￿(ret￿n h•t set aside resourre5for45pprrfK purpose. ftestncted funds are lund5which are io be Ltsed in X￿dar￿eWtth sFe£ifKre5triniws hMr￿d ￿ the dcwror th2termsof i specific oppEal. tome All income ts recoKni5ed orte the charTty haSent￿ementIotbe resour￿. it is ￿rtan that the res(Krn be rece1￿￿ athj the monetaryyalue of income can be rneasured wrth suffioenr reliablrt?. Income from donèrion5 iSjlltluded thE5trare tecewable. ektept as fcAkM: -when the donors specrfyth*the donationsgryen to the charrty must be futureacctyJntln8per￿. -when donor5 Impose condir#)rsthith hw4eto te fu￿1￿ before the thariLybecom entitw to irKome, the inccthe is deferred until the we- condityon5 have been met. Income frorngranty where there alep￿f01￿af￿0r seThice ddwables rffjuired trrfthe ttnnsofthegrrt are accounted for as the charityeams the ri8hl to payment throu8h itspErf0m￿￿e. Expendltu Li3bilnie5 arerteognised a5 tywenditureas 5tA)n as thert is a W Ortmstn￿fve oNeabrncc¥))mitti￿ ihecharityto theexwndrture. AJI expenditure is accountèd foron an accrvals basis has teen cW*d urnYerheadnEsthat¥eeal costs rekitedto It￿¢01￿￿. Supwt costs hab* been allocated la0% towards thecharitableactibitie50f chartty. Charitsblea¢tMtitS charilab￿ expenditurecomprises those costs irfurred bylhe charity in the dthryof it5￿￿t*S ahd sthices for its tenefKièries. It includes both the direct pay and norFpayusrsand SUPF#lrt costs re￿￿EDthoSe attm Gong cencem After mak￿8 appropriate enwirle5. thetrustees h￿3 reasonableexk*dation that Ibecharityhas adequ*e rwurcesto contliue its owation5 forthe foreseeable future and theref￿e th* have¢ontinued roatJcffjiheeorycwKern bays *then preparn8thefin￿CiaI staiem2nt5. Governance c05t5 Governance tost includethose costs assLX*tedwrf(h Meeti￿ the consrituii(wHI 5tatutw re4uirementsof the tharty. aThl kndLKle its Independent e>amination fettand cosrslinked tothestrdtwcrnawemÈni of the thèrltyu￿udinRtruslÈt twensek Tan￿ble fixed assets and deFxeciaty Depreciation been previded on all tarwb* fixed a5setsatfates cakuLited I0*Y4￿off ihecosi SE55 estimated reydualvalue of each asset. over its expected u5efvl lrfe. The rate5 Used *e-. 25% ￿laY&hE for plani and mathlnerya￿1 tr and Oir￿e equipment." sirai8ht linefor mDtor¥ehiclts,' èJ)d IO% on leasehold improvements. Items of equipment arer*rAtal￿ ¥theietht iot31 pricefor wrchasI￿the item ￿ ereater than £lC4J.C4J. Allcatin ofsLWP)rt and 80%￿￿nce¢05l5 5upp(Jrt fOSt5 arethose funttit￿sth* asststthÈ wortofthecharitybutdo dreaty ￿dErtake thOr￿ab*an￿tieS. GovErn3ntecosts Ire the costs associated %wth the qovernance arranEementef the thanty. induding rhec05rs of crrfllptyu¥with c0n5titytl￿al and siaturory reouirementsand any cosis assorkited wilh stratÈwcma¢Wt¢r￿f of the(harit￿53￿m1￿. T￿ costs ha¥t been alct*ed berween c05tof O￿nsI￿ndS0nd expenditure on ¢haThtswe attbyiE*SOn the folltr*in8 basts". 2025 2024 RèNwfunds Charitab* acti%it*s 30% 70% -16- Bristol North West Foodbank NOTES TO THE FINANCIAL STATEMENT5 YEAR ENDED 31ST MARCH 2025 TOTAL EXPENWURE ICfjntSThJedl ftepairs and Renewals Soltware Svbscriptth)s Sr4tionery Training Volunieer Expenses 2.314 2.859 I.tx)7 2,314 1859 I,(￿7 897 747 747 599.344 260.248 859.593 Allocat￿￿ of SVPFX)n & 8o%em¥Tce cosrs 78.075 182.174 1260,2481 78.075 781.518 859,593 TOTAL EXPENtITURE- Prwous FefKrtl Jpprrt3nd Bovemance Charitable Tot31 Funds 2024 Food Distribuied 255.852 255.852 Accovntin8 & 8DokkÈèpir Adv*rtising Cleanin8 Clothing Costs ti5allowable Penalt E￿[tri￿tY & Ga5 Equipment Purthase Equipment Rental FoodbafiyHomebank Purchases Foodbank Services Franchise Fees leasehold Improvements Depr¢ckiiion twl & Re8uL*ory Fees Mileage Clairn5 Motor Vehicle Qeyeciation Motor Expenses oirice Equipment Dewe£kitiun Payroll Exper6es Phone and Inierner Charyes Plant and Machinery Depreooti Posta8e Premises Expenses Printing Cosis Public tiability Insuran Rent Soft¥vare Sub5UiPtions Stationery 5.748 145 5.748 290 145 379 132 8,387 11,156 379 132 8.387 11.156 23.987 15.278 21987 15.927 360 22.699 7,578 81 5.969 7.269 4.190 295.616 1.345 6,S02 3,262 3.413 5,202 11.511 2,459 2.462 2,031 1.321 585 649 3fA) 22.699 7,526 281 5.969 7,Z69 4,190 232,845 1.345 6,502 3,262 3,413 5.202 10.751 2,459 1.712 2.031 751 585 52 62,771 760 7SI 570 Volunteer Eypense5 3&J,166 345.746 705.912 carion of 5UPPOrt &80k*rn￿ceC0sts 103.724 242.022 1345.7461 103,n4 CQ2.188 705.912 Bristol North West F(>Jdbank NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 6 t4Ef MOVEMENT IN FUNDS Thi5 15 stated followin8lhe5e£har8e5'. 2024 DEprec4ition Trusiees. t￿TrUnerat￿In Tru5tee5' expense reirnbvrsemenT Fee for independent ex￿In1t￿ 39,360 In the current ytar. t)0 oxpenses**r* r*mbJrsedtothe trustee$12024= £NII. 7 CORPOKITIONTA The thariry Is exemptfrom tax on income and￿1n5 fallin8 sEctK)n 505 DftheTaxes Act 1988 orsection 252 ofthe Taxation of Char8eable Gains Aa 1992 ro the Extent th4tthp5e •p￿led to its chariiableobjects. No la%thar8e$￿e wisen in the thailty. 8 sfAFF NUMBER5AND COSTS Staff cosrswere a5 Follo￿.. 2025 2024 Stlariesand ￿te$ Sodal securityCOSts peThSK￿ contributions 294,239 24,535 10.325 264,830 21,528 9,257 329.039 295,616 average nymb2r ofempkiw lindudirqsenkjr rrbana8emeni and le*rshipl duiiwtheyear was.. 2025 2024 stsrf 16 16 No Individual empb)yeeearned more ihan £60,tKK) duFir¢tt*rurrent or pity P*￿. ma nt nel The key mana8ement personnel of the tharitat4e corwytcrfnwisethe T￿￿tee$ aThl ￿bank Manager. The totsl empbyynent benehtsof the kev mana8ement personrel*Yre £35.47512023.. E33.M. 9 TAIIGIBLE FIXED AiSETS leaSe￿d Impro¥ements Vehicles Equipff*nt M¥hinery Totals COST.. Ai i April 2023 Additions 226.986 8.896 29.845 20.655 21.961 261 30.368 456 309.160 30,268 At 31 M3rch 2024 235.882 22.222 30,824 339,428 DEPRECIATrON.. At l April 2023 Char8e for rheyear 41.971 23.588 26.689 7.287 17.37S 3.744 23,036 3,582 109,071 38.2 At 31 March 2024 65.559 33.976 21.119 26,618 147,271 NET BOOK VALUE.. At 31 Marth 1024 170.323 16524 L104 192.157 Ar 31 March 2023 185.015 3.156 7.332 200,089 Bristol North West Foodbank NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 10 DEBTOR5 2025 2024 Food Stotks Gift Oue Prepaymen15 54.413 23,867 15.216 69.349 2.650 1.470 93.496 .469 11 CREL4TOR5.' amounts falllng duewsihknoneyear 2025 1024 Trade Creditors Accrtsals PAYEmic P3yable PÈnsion5 Payable Deftfred In¢JmÈ 27.610 2.124 7.836 1.323 97,380 439 2.013 1.296 93,331 136,273 97.881 Portof'Deletre¢t IrKome' here Telates roayani whKh has been detsFred wbefe1ea￿1lThl￿ with deprppalirythe >sw in questim. This is as folows. comp￿te With the balan￿at 31si •Aarth 202S.. Sw 4 Makers Worksknp Iportof Bristd Ccthmui*ty FuThJl 81.665 12024-. £93.33JI 81.665 The remainkn8 batsnceromprises t￿t¥￿￿raThts Ou¢tobe ¥Jentin the rtxtfirw￿l y. 12 ANALYSISOF NET ASSETS OEIWEEN FUNDS 8nated FIJ￿¥ General Funds Totsl Funds 2025 Fu•d5 Fixed Assets Current Asser5 Current Li3bdities 192.157 212.057 1136,2731 192.157 233.D80 1136.2731 21.023 2L023 267.941 288.965 Prior perS¢yJ comparison Oe4nated F￿05 General Fur*J$ Tot￿ Funds 2024 Furwts Fixed Assets Current Asse 2(M).C49 327.760 197.8811 35.739 292.021 197.8811 35.739 3Y,229 429.968 13 AP14LYSISOF CHARITABLE FUNDS For theyearended 31 Marth 202S Analy5i401 FuThY movwnents EypeThthiwe Transfers FI￿d Restrirted fvnds HeadleyTrvst Feedin8 Bank- Horneb￿k Fuel Donations Quartet Community- DÉbtAd Quartet Communty- w(xk5WAdmlnistyator Quartet Communrty- Homthnk Trussell Trust- FHwncYal lthtlu￿on Fast Trnck Wessex Water 3.422 114,fn71 IIL6171 3.815 7.852 3,765 4.760 13.31KII 14.5521 111.4141 167.3071 199.5ryJl 448 &Ok4 27.557 51.750 12.1 69XA) Bfistol North West Foodbank NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 INCOME FROM CHARrrABLE AcnvmES Total F￿d3 2025 Total Fund5 2024 Fynd5 Ftsnd5 Grant Income ¢eadleyTru5t Feeding ean*- Homebank Fuel Donatioris Quartet Community- Debt Quartei CommunKty- Work5￿pAdMirtL%tra1oT Quartet tommunity- Homebar*k Twssell Trust- Financlal IKlusI￿ FastTra Wessex W3ier Other 8ranis 15,ori) 7.852 3J.000 7,852 3,3C L5( 51,750 51750 51.750 17.n5 17,725 27,832 17.n5 116.301 134,027 111.Q82 INCOME FROKI OThER TWNG ACTfvTTIES Uve5tricreil Funds Toial F￿d5 Total Fund5 2024 Funds Institution ¢*)natK>ns Donaiions- indNwlual. ontraff, lundraiw¢ Food donated Grft re￿fved 29.965 149.724 378,292 26.$82 61,158 149.290 233.608 22.728 149.724 378.292 26,582 584,561 584,564 471.784 S TOTAL ExpeNDffURE SupF4)rt aTrJ 8ovemance Charitable Totsl Fut)ds 2025 frjnds Food f¥5tribJted 393.227 393,227 Accounting & Bookkeew Oeaning Cloihin8 Costs Disamowable Pena1¢*5 EleaiKlty & Ga5 Equipment Purcha$e Equipment Rentsl FoodbanklHornebank Purchase5 FoodbankSefwc2s Franchise Fees Leasehold Improvements OekYeoat#)) Legal & Reeularory Fees Milea8e Oatms MotorVehKle Depreri*v Motor Expenses OFTke Equipment Oeprttiatkin Payroll Expenses Phtsne and Internet Charyes Plant and Machinery Depreciation Posiage Premises Expen5e5 Prinrin8 Cost5 Pvblic Insufante Reuuitrnent Fee5 Rent 6.936 25 514 96 10.269 6,936 25 S14 96 10,269 6,116 4.126 16.142 18.570 16.142 18,697 360 23.588 5.992 185 7.287 6,371 3,744 329,￿8 1,531 3,582 470 IZ7 23,588 5.109 185 7.287 6.371 3.744 163.596 l.S31 3.582 470 1655)) 2.823 11.437 1,271 2,823 11.437 1,271 17- Bristol North West Foodbank NOTES TOTHE FINANCIAL 5fATEMENTS YEAR ENDED 31ST MARCH 2025 Total restricted funds 35.739 116,302 1111,2961 8).278 21,023 Unresrrlrted funds Generél h)nd5 394.228 602,289 1647.2981 IBI.2781 267.941 Total unrestricted fund5 394,228 E4X.289 1647.298 181,2781 267,941 Totrifi(nds 429.968 714591 1859.5941 288,965 Fundin8 lor the prowsitin tsf Athce WLwkers. P¥boJ*lyfocused around debtthice. ITru Financrol In FundinÉ for the pmwsion tsfjthce Worker& f￿V$ed around debta(kn. Fundineio t￿￿de fww)ci*. debt. and Welfarebe￿ and ffjher 5ervthto larnthesand 1Th&￿d￿J￿¥IfeCted tytho irtrease in the ¢ost of Iivww. artet Commun Fyndlr%to pro￿de advte w wetF¥e benel*s. ¥rtet mmu bt Fur01￿t0 prowde ad¥KeL￿ debt. DonatioThs Fundiry ta prvAe fuelvouchersto SUWOrtf￿l1lles and t￿￿￿tI￿S per#)d of utilitie5C05t. 14 ANALYSIS OF CHARtrA6LE FU1405 Prv perlod_ Frythe year ended 31 Klarth 2024 Analysigof FvThY I￿vernents TraTthr5 Fund Reslricted ful￿$ Trussell Trust Trussem Trust- Financial Ind￿0￿ FastTnck Headley TIu5t Quartet Cemmunity- Debt A¢lKe Fuel Donations 17.Wl 124.1931 136.9441 IIL5CQI 1ts.9871 Si.79) 27,557 3.4ZZ 10.366 io,L 28,747 4,760 Toral restricied fvnds s6.￿3 83.250 1104.3141 35.739 UntestriCLed funds General Funds 496.210 499.616 1ffl)1.5981 394,228 Total unrtstricted hjnds 4%210 a199.616 160L5981 394.228 Total funds 553.013 1705.9121 429.967 15 RELATEO PARTVTRANSK TfU5tee E Murfft is emplTh*d as Fo&J Manawol Brnrc4 Nc*th Wesi FoLthr& hasbeeThfulhfapV￿d bythÈ Charitycommissk)n. Personal d￿atl￿￿Were rereNed frryn ltyJrtv¥stEesthrw8Wth¢f*wX￿￿.A Mwrny r&Jnated £3flJ12024'. £4￿1, G B¥rleydTri#ed £36012024.. E3CQI.A Rcknert5 donated £84012024.. £8401 amd Ssaltsbury (kjnated £3Q)12024'. £￿)1.. theSed¢￿at￿Jnsto￿I £IWI2023: El9C¥JI. 21-