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2025-03-31-accounts

Charity number: 1148148

HILLINGDON FOODBANK

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

HILLINGDON FOODBANK

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 12
Independent examiner's report 13
Statement of financial activities 14
Balance sheet 15
Notes to the financial statements 16 - 26

HILLINGDON FOODBANK

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees Pastor Niyi Murele
Canon Yemi Adedeji
Pastor Babatunde Balogun

Charity registered number 1148148 Principal office 4 New Windsor Street Uxbridge Middlesex UB8 2TU

Page 1

HILLINGDON FOODBANK

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Hillingdon Foodbank for the 1 April 2024 to 31 March 2025.

The Board of Trustees affirms that the annual report and financial statements of the charitable organisation adhere to the provisions and requirements outlined in the Charities Act 2011, Charities Act 2022, the governing document of the charitable organisation and the Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) applicable in the UK, as well as other existing statutory requirements.

Objectives and activities

a. Policies and objectives

The objects of Hillingdon Foodbank are: 1) To relieve persons in Hillingdon who are in conditions of need, hardship or distress by providing free food and such other ways as the Trustees from time to time.

2) Preventing or relieving poverty worldwide by providing food items and services to individuals in need and charities or other organisations working to prevent or relieve poverty. This includes developing the capacity and skills of the community's socially and economically disadvantaged members so that they are better able to identify and help meet their own needs and participate more fully in society.

The Charity’s ability to achieve these objectives is significantly strengthened by the substantial contribution of its volunteer workforce. Church Leaders, Team Leaders, the Production Team, IT Team, and a dedicated body of volunteers give generously of their time, skills, and commitment. Their continued efforts are essential to the effective delivery of the Charity’s mission and the advancement of its charitable purposes.

The Board of Trustees confirms that they have met their duties in strict compliance with the provisions of sections 4 and 17 of the Charities Act 2011 and have had due regard to the Charity Commission’s general guidance on public benefit. Particular consideration has been given to the Charity Commission’s supplementary public guidance provisions on the advancement of religion for the public benefit.

b. Strategies for achieving objectives

Hillingdon Foodbank was the first foodbank established in London and operates on the core belief that no one in the community should face hunger. In pursuit of this principle, the Charity provides nutritionally balanced emergency food parcels, typically sufficient for three days, alongside practical support to individuals and families experiencing crisis. Access to this support is facilitated through a referral system to ensure that help reaches those most in need.

As a member of the Trussell Trust-supported nationwide network of foodbanks, Hillingdon Foodbank works collaboratively to tackle poverty and hunger across the borough of Hillingdon. This affiliation enables the Charity to benefit from shared resources, best practice, and advocacy aimed at addressing the underlying causes of food insecurity.

In addition to direct service delivery, Hillingdon Foodbank promotes community engagement and social responsibility by providing volunteering opportunities for individuals, schools, corporate partners, and faith organisations. These partnerships strengthen community cohesion and enhance the Charity’s capacity to respond effectively to local needs.

The continued generosity and commitment of donors and volunteers remain central to the Charity’s work and have been instrumental in sustaining and expanding its positive impact within the community.

Page 2

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

As documented in previous years, the use of food banks continued to be exceptionally high during the fiscal year April 2024 to March 2025. According to new figures from the Trussell Trust, food banks across the UK collectively distributed around 2.9 million emergency food parcels to individuals and families facing hardship in this period, roughly equivalent to one parcel every 11 seconds, underscoring that demand for assistance remains significantly elevated despite ongoing efforts to increase donations.

The ongoing Russian-Ukrainian war, which commenced on 24th February 2022, has continued to contribute to economic pressures that influence living costs, particularly through higher energy prices and elevated household bills. These factors have influenced inflation trends in the UK, with the Consumer Price Index (CPI) remaining persistently above historical norms in the period following March 2024. More recent official data show CPI rates at around 3.6% to 3.8% in mid 2025, indicating that price pressures, including on food and essential goods, continued to affect household budgets throughout much of the 2024/25 fiscal year.

Together, these dynamics sustained high food bank use and elevated inflation reflect ongoing cost-of-living challenges that have compelled many more individuals and families to seek food assistance, even as food bank networks work to meet growing need.

In the 2024/2025 fiscal year (April 2024 to March?2025), the demand for food banks remained high, with a total of 16,784 individuals accessing services. Of these, 6,302 were children, accounting for 37.5% of users, while 10,482 were adults. Although this represents a slight decrease compared with 18,581 people who used the food bank in 2023/2024, Hillingdon Foodbank continues to play a crucial role in addressing food insecurity and supporting families in need, ensuring that demand is met with appropriate assistance and care.

Financial Inclusion Debt Advisory Service

In line with the objectives of the charitable trust, Hillingdon Foodbank continues to provide financial inclusion support through its Debt Advisory Service. Delivered in partnership with Citizens Advice Hillingdon and supported by funding from the Trussell Trust Financial Inclusion Fund, this service offers clients guidance and counselling on debt management. During the 2024/2025 fiscal year (April 2024 to March 2025), the service successfully assisted -- in 2024/25] individuals, helping them to better manage their financial challenges and access appropriate support.

Client Feedback and Satisfaction

Clients continue to express high levels of satisfaction with the support provided by Hillingdon Foodbank. Many appreciate that the root causes of their challenges are being systematically addressed through tailored guidance and practical assistance, rather than simply receiving temporary relief.

Home Deliveries

Since 2021, following the post-COVID period, Hillingdon Foodbank has proactively expanded its services to reach clients who may face barriers to visiting the foodbank in person. This includes older adults, individuals with medical conditions, those with physical disabilities, clients with childcare responsibilities, and those with COVID-related concerns. Eligible clients can arrange home delivery through a network of referral agencies, ensuring that vulnerable community members continue to receive essential support.

Student Work Placement

Hillingdon Foodbank also provides valuable opportunities for students in the local community to gain initial work experience. These placements give students their first exposure to the workplace while offering practical insights into how charity organisations operate as vital hubs for community support. Participating institutions have included Orchard Hill College, Uxbridge College, and Brunel University, among others.

Page 3

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

Hillingdon Foodbank Lifeline

The Foodbank relies on generous contributions from individuals, corporate partners, schools, churches, and supermarket collections. These dedicated teams work tirelessly to ensure that families in need across the borough do not go to bed hungry.

Supermarket donation points are strategically located throughout Hillingdon at the following stores:

Seasons of Giving

Food donations to Hillingdon Foodbank are generously supported by a wide network of contributors across the borough. More than 60 schools, 35 churches, and 40 corporate organisations actively donate food, with particularly strong engagement during the Harvest and Christmas seasons. During this period, the distribution of of food donationswas as follows:

These collective efforts continue to play a vital role in sustaining the Foodbank’s operations and ensuring ongoing support for individuals and families in need across Hillingdon.

d. Main activities undertaken to further the Charity's purposes for the public benefit

Hillingdon Foodbank Lifeline

The primary source of food donations for the Hillingdon Foodbank includes contributions from individuals, corporate companies, schools, churches, and supermarket collections. These dedicated teams work tirelessly, committing themselves to the cause of ensuring that numerous families in need within our community do not go to bed hungry each day.

Supermarket donation points are strategically located around the borough, and you can find them at the following stores:

Page 4

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

e. Food distribution

The table below shows the number of people that were fed during the same period and the amount of food given out with its monetary value.

Number of people fed. Amount of food given out Monetary Value Total 16,784 91,442.42 kg £253,256.90

Page 5

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(continued)

a. Main achievements of the Charity

April 2023 to March 20
24
- No. of people fed
18,581

- Amount of food 108,227kg
distributed (Kg)		 April 2024 to March 202
5
16,784
91,442kg		 Difference in amount Percentage difference
1,797
16,785
+9.67%
+10.9%

Between April 2023 and March 2024, 108,227.0kg of food was distributed to feed 18,581 people, while between April 2024 and March 2025, 91,442.42kg was distributed to feed 16,784 people.

Voucher Partners

The Hillingdon Foodbank has 299 registered voucher partners, 175 of which are currently active. A significant portion of these partners are statutory agencies, and this year, Emmanuel Church and St. Gregory the Great in Ruislip have been major contributors to the referral process.

Volunteers

Collectively, across all distribution centres, Hillingdon Foodbank is supported by 176 volunteers, including 60 individuals who manage operations at the main warehouse. The distribution centres are as follows:

Corporate Volunteers

Twenty corporate companies are regularly volunteering at the food bank to carry out their corporate responsibility service (CRS). These companies are GSK, Coca-Cola Uxbridge, Mondelez, Nationwide Building Society, Rocket Software, CISCO, SKY, IHG, SITA, Mace, HSBC, JOHNSON, Nexen, Align, Petroleum, Heathrow Properties, CNOOC and Monster Energy, Volkrfitzptrick.

Hillingdon Foodbank continues to benefit from the generous support of a range of corporate, faith-based, and community donors whose financial contributions are vital to sustaining our operations. During the reporting period, we were fortunate to receive the following donations and support. These contributions have played a crucial role in enabling the Foodbank to meet growing demand and continue supporting individuals and families experiencing food insecurity across the borough.

School Volunteers

Five educational institutions continued to support Hillingdon Foodbank through regular volunteering. These included Uxbridge College, St Helens School, Northwood, Brunel University, Orchard Hill School, Uxbridge, and Prince’s Trust, Uxbridge College. Their students provided invaluable assistance across warehouse operations and distribution centres, strengthening our volunteer capacity throughout the year.

Page 6

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(continued)

b. Review of activities

Hillingdon Foodbank operated from its main warehouse alongside six distribution centres located across the London Borough of Hillingdon. The warehouse serves as the central operational hub, supporting storage, sorting, and logistics, as well as acting as a distribution point.

Together, these centres ensured accessible support for clients across the borough.

Annual Christmas Campaign

Continuing its annual tradition, Hillingdon Foodbank delivered its Christmas hamper campaign, Seasons of Joy, supporting families across the community. A total of 60 Christmas hampers were carefully assembled and distributed to 60 families, providing a festive supplement to their regular food parcels.

This heart-warming initiative was made possible through the dedication of our volunteers and the support of our distribution centres, helping to bring comfort, joy, and reassurance to families during the festive season.

Achievements

During the 2024/2025 financial year (April 2024 to March 2025), Hillingdon Foodbank continued to provide vital support to individuals and families experiencing food insecurity, while strengthening its sustainability, partnerships, and service delivery.

Key achievements during the year included:

• Securing a £21,143 Sustainability Grant from the Trussell Trust, enabling the purchase of six months’ worth of food stock and significantly strengthening food security and operational resilience.

• Receipt of a £23,673.33 Financial Inclusion Continuation Grant from the Trussell Trust, extending the Citizens Advice Bureau (CAB) Debt and Welfare Benefits Advice Service at Hillingdon Foodbank until 27 February 2027. Demand for this service remained strong, with clients reporting positive outcomes and improved financial stability.

Page 7

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(continued)

• Sustained development of strong partnerships with corporate organisations, schools, churches, and individual volunteers, supporting long-term sustainability.

During the 2024/2025 fiscal year, Hillingdon Foodbank supported a total of 16,784 individuals, including 6,302 children and 10,482 adults. While this represents a modest decrease compared with the previous year, demand for food support remained high, reflecting ongoing cost-of-living pressures across the borough.

Summary of Contribution received

Hillingdon Foodbank benefited from generous financial and in-kind donations throughout the year, including:

These contributions were instrumental in maintaining food stocks, extending advisory services, and ensuring continuity of support to vulnerable individuals and families.

c. Factors relevant to achieve objectives

The process of achieving our goals necessitates the presence of responsible financial management and an improved understanding among the trustees of their strategic and fiduciary obligations. The reason behind the position is that a significant portion of the support needed to achieve our objectives can be obtained through strategic planning and partnership, adequate financial resources, and a sense of prudent, responsible and accountable leadership.

Page 8

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(continued)

d. Investment policy and performance

Funds are retained in interest-bearing accounts wherever practicable. The Board of Trustees continues to explore alternative secure investment options to achieve improved returns while maintaining an appropriate level of risk. Any future investment decisions will be made following suitable legal and financial advice to ensure they are well informed and aligned with the Trust’s responsibilities.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Reserves policy

The Board of Trustees has established a policy requiring the charitable company to maintain unrestricted funds (“free reserves”) equivalent to three months of annual expenditure, excluding funds committed or invested in tangible fixed assets.

At the present time, the Trustees are satisfied that sufficient reserves are held to support the ongoing operations of the organisation in the event of a significant reduction in income. The reserve policy is reviewed periodically to ensure it remains aligned with the Trust’s strategic plans, current financial position, and annual expenditure, while also taking future objectives into account.

The organisation currently holds designated reserves intended to support specific initiatives planned for future periods.

c. Principal funding

The Trust’s principal funding is derived primarily from contributions and donations received from partner organisations, including the Trussell Trust, alongside other sources of voluntary support.

Structure, governance and management

a. Constitution

Hillingdon Foodbank is a registered charity, number 1148148, and is constituted under a Trust deed. In addition to the Trust Deed, it has adopted various policies, which, alongside other statutory regulations, form the structure governing its daily operations.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Page 9

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The provisions of the Trust Deed entrust the Trustees to oversee the charity’s activities. Hence, the organisational structure of the Charity is drafted to adhere to these provisions. The Board of Trustees meets regularly to manage and administer the charity’s operations. The Board of Trustees assigns the responsibility for the daily administration and management of the charity to the Operation Manager, who reports on the charity's operations to the trustees. However, the active involvement of the Board of Trustees is crucial in safeguarding the welfare of the charity, particularly in situations where there is a substantial risk and the potential consequences for the charity are significant.

d. Policies adopted for the induction and training of Trustees

The induction process for a recently appointed member of the Board of Trustees involves an initial meeting with the Chair and other Trustees, followed by a sequence of discussions with the Chair on the authorities and obligations of the Trustees. The Trustee is provided with a Trustees Induction Pack, which encompasses the governing documents of the charitable trust and relevant excerpts from the Charity Commission Guidelines, including Doc CC3 and CC11, i.e., the Essential Trustee: What you Need to Know and the Trustees Expenses and Payment.

The old and new trustees engage in training and fresher modules to further hone their governance skills and enhance their ability to discharge their obligations effectively. This also enables the trustees to acquaint themselves with current regulations related to charitable organisations. These measures will facilitate adherence to pertinent regulations and provide an adequate level of confidence and assurance in the execution of their duties.

Page 10

HILLINGDON FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

e. Risk management

The Trustees acknowledge and fully understand their responsibility to identify, assess, and manage the risks faced by the Charity. They are committed to ensuring that appropriate controls are in place to minimise exposure to fraud, error, and other operational or strategic risks.

The Board of Trustees has adopted a structured and systematic approach to risk management. This includes the regular identification and evaluation of potential risks, followed by the development and implementation of strategies designed to mitigate those risks and reduce their potential impact on the Charity’s activities.

During the year under review, the Trustees considered several key risks, including the lack of adequate premises to support the planned expansion of the Foodbank and the Charity’s wider initiatives aimed at promoting social mobility and employability. The Trustees also reviewed the ongoing reliance on food and financial donations, as well as the challenges posed by language barriers when supporting clients seeking refuge in the UK from other countries.

To mitigate these risks, proactive steps were taken to secure more suitable premises for the Foodbank. In addition, the Charity made use of the Help through Hardship initiative to ensure that clients were not excluded from support due to language barriers.

Further risk mitigation measures included the conduct of periodic legal and compliance checks to confirm the Charity’s current operational status. A routine organisational health check was also undertaken to assess risk exposure and ensure that appropriate safeguards were in place to protect the Charity’s interests. The Trustees are satisfied that the systems currently in place are adequate to manage the Charity’s exposure to significant risks and allow for timely responses to any new or emerging risks.

In relation to governance, the Trustees have reviewed the principal risks affecting the Charity. Attention has been given to the regular assessment of trustee competencies, identifying skills gaps within the Board, and determining any training or recruitment needs. The Trustees also ensure that robust controls exist over key financial systems, especially those relating to payments, and that appropriate measures are in place to manage any potential legal exposure.

Overall, the Trustees are confident that effective systems and controls have been implemented to reduce the likelihood and impact of identified risks and to support the Charity’s continued resilience and good governance.

Conclusion

As the year came to a close, the Foodbank reflected on a productive and impactful period. While the year presented its share of challenges, these were met with resilience, determination, and the strength of positive partnerships with other organisations. Through their continued support and collaboration, the Foodbank has been able to sustain and enhance its meaningful impact within the community.

Entering the new year from a position of stability, the Foodbank remains confident in its ability to build on existing achievements and make further progress in line with its charitable objectives.

Page 11

HILLINGDON FOODBANK TRUSTEES. REPORT ICONTINUEDTr FOR THE YEAR ENDED 31 MARCH 2025 Statemènt of Tru8toes' re8ponslbilltle8 The Trustees are responsible for preparing the Trustees. ￿POrt and the financial statements in ac¢ordance with applicable Iw and United Kingdom Accounting Stsndards {United lQ'ngdom Generally A¢cepted Accounting Practice). The law appl￿ble to chariltes in ENJ￿nd & Wales requires the Trustees to prepare ffnancial statements for each financial which give a true and fair view of the state of affairs of the Charity and of ils incoming resources and application of resources, includiro tts income and expenditu￿, for that [￿n(￿J. In preparing these financial statements, the Trustees are required to.. select sulta￿e aCC￿nting poliae8 arKI then apply them consistenyy; observe the methods and pnnClp￿ of the Charities SORP IFRS 1021.. make judgments and accounlirKJ eslimales that are reasonable and prudenl., Slate ￿ether applicable UK Accounting Stsndard$ IFRS 102) have been followed, subj8Ct lo any material departures disclosed arKI explained in the financial stalemenl$.' prepare the financial statements on the going concern baw's unl8ss it is inappropriate to Fxesum8 that the Charity wll continue in busines8. The TnJ8tee$ are responsible for keqyng adequate accounting records that are $ufflclenl to show arKI explain the Charity's transactions and disclose with reasOnal￿e accuracy at any lime the financial position of the Charity and enable them lo ensure that the finanaal statements comply with the Charities Act 2011, the Charity (Accounts and ReFortsl Regulations 2008 aThd tho provrsions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hen￿ for taking reasonable steps for the prevenb'on and detection of fraud and other lffegtslariti88. Approved by order of the members of tho LY)ard ofTruslees on 21 January 2026 and signed on their behalf by.. Pa8tor Babatun {Trusleel • Balogun Page 12

HILLINGDON FOODBANK

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner's Report to the Trustees of Hillingdon Foodbank ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

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 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 the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the 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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 to enable a proper understanding of the accounts to be reached.

Signed: Dated: 22 January 2026 D Tabiri FCCA

177 Ballens Road, Chatham, Kent. ME5 8PG

Page 13

HILLINGDON FOODBANK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
3
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2025
£
116,477
116,477
75,567
75,567
40,910
43,421
84,331
390
84,331
84,721		 Unrestricted
funds
2025
£
50,210
50,210
95,584
95,584
(45,374)
(43,421)
(88,795)
175,095
(88,795)
86,300		 Total
funds
2025
£
166,687
166,687
171,151
171,151
(4,464)
-
(4,464)
175,485
(4,464)
171,021		 Total
funds
2024
£
111,388
111,388
179,056
179,056
(67,668)
-
(67,668)
243,153
(67,668)
175,485

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 16 to 26 form part of these financial statements.

Page 14

HILLINGDON FOODBANK BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Noto Flxod a880ts Tangible assets 3,605 3,605 Current a880ts stocks Dèbtors Cash al bank and in hand s,000 156,203 24.792 5,668 176, 755 185,995 187,423 Currnnt Ilabllltl•• Creditors.. amounts falling due ￿thin one year 10 115,4741 (15,543) Not ¢urr•nt a888ts 170,S21 171,880 Total 088•ts1088 ¢urrent Ilablllllo• 171,021 175,485 Total not a••ets 171,021 175,485 Charlty fvnds ReStr￿ted funds Unrestricted fvnds 11 84,721 86,300 390 11 175,095 Totsl fund• 171,021 175,485 The flnancial statements were apkyoved and authorised for issue by the Trustee$ on 21 January 2026 and signed on their behalf by.. Pastor Babatu ITrustee} de Balogun The notes on pages 16 to 26 form part of these financial statements. PaJe 15

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

Hillingdon Foodbank is a charity, registered in England and Wales. The charity's registered number and registered office address can be found on the Reference and Administration information page 1.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Hillingdon Foodbank meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects.

2.3 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 allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 16

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.3 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

2.5 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 17

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.12 Fund accounting

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 and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 18

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. Income from donations and legacies

Donations
Grants
Donations
Grants		 Restricted
funds
2025
£
-
116,477
116,477
Restricted
funds
2024
£
-
79,003
79,003		 Unrestricte
d funds
2025
£
45,210
5,000
50,210
Unrestricted
funds
2024
£
32,385
-
32,385		 Total
funds
2025
£
45,210
121,477
166,687
Total
funds
2024
£
32,385
79,003
111,388

4. Analysis of expenditure by activities

Rent, rates and support costs
Food purchases/distribution
Other professional fees
Insurance
Motor expenses
Light and heat		 Activities
undertaken
directly
2025
£
111,854
8,925
35,567
4,264
4,499
144
165,253		 Support
costs
2025
£
5,898
-
-
-
-
-
5,898		 Total
funds
2025
£
117,752
8,925
35,567
4,264
4,499
144
171,151

Page 19

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Analysis of expenditure by activities (continued)

Rent, rates and support costs
Food purchases/distribution
Other professional fees
Insurance
Motor expenses
Light and heat		 Activities
undertaken
directly
2024
£
110,984
8,536
38,613
1,865
6,380
3,873
170,251		 Support
costs
2024
£
8,805
-
-
-
-
-
8,805		 Total
funds
2024
£
119,789
8,536
38,613
1,865
6,380
3,873
179,056

Page 20

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs (including pensions)
Rent and water rates
Food Purchases
Other professional fees
Motor expenses
Depreciation
Repairs and maintenance
Other donations
Insurance
Light & heat		 Total
funds
2025
£
65,464
40,000
8,925
35,567
4,499
3,374
684
2,332
4,264
144
165,253		 Total
funds
2024
£
63,691
40,000
8,536
38,613
6,380
7,196
97
-
1,865
3,873
170,251

Analysis of support costs

Consultancy fees
Accountancy fees
Motor expenses
Postage and stationery
Travelling
Telephone & fax
Sundry expenses		 Total
funds
2025
£
633
270
1,665
154
183
527
2,466
5,898		 Total
funds
2024
£
635
1,280
3,934
209
78
429
2,240
8,805

Page 21

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 650 650
Fees payable to the Charity's independent examiner in respect of:
All other services not included above 480 630

6. Staff costs

2025
£
Wages and salaries
64,747
Contribution to defined contribution pension schemes
717
65,464
The average number of persons employed by the Charity during the year was as follows:
2025
No.
Staff
4		 2024
£
63,230
461
63,691
2024
No.
4

No employee received remuneration amounting to more than £60,000 in either year.

7. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) . During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 22

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Tangible fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
9.
Debtors
Due within one year
Other debtors		 Long-term
leasehold
property
£
25,888
-
25,888
25,888
-
25,888
-
-		 Plant and
machinery
£
83
-
83
83
-
83
-
-		 Motor
vehicles
£
10,000
-
10,000
10,000
-
10,000
-
-		 Computer
equipment
£
16,869
269
17,138
13,264
3,374
16,638
500
3,605
2025
£
156,203
156,203		 Total
£
52,840
269
53,109
49,235
3,374
52,609
500
3,605
2024
£
5,668
5,668

Page 23

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Creditors: Amounts falling due within one year

Other taxation and social security
Pension fund loan payable
Other creditors
Accruals and deferred income		 2025
£
1,407
293
3,124
10,650
15,474		 2024
£
1,140
193
3,560
10,650
15,543

Page 24

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. Statement of funds

Statement of funds - current year

Balance at 1
April 2024
£
Unrestricted funds
General Funds 1
175,095
Restricted funds
Restricted Funds - all funds
390
Total of funds
175,485
Statement of funds - prior year
Unrestricted funds
General Funds 1
Restricted funds
Restricted Funds - all funds
Total of funds		 Income
£
50,210
116,477
166,687
Balance at
1 April 2023
£
243,153
-
243,153		 Expenditure
£
(95,584)
(75,567)
(171,151)
Income
£
32,385
79,003
111,388		 Transfers
in/out
£
(43,421)
43,421
-
Expenditure
£
(100,443)
(78,613)
(179,056)		 Balance at
31 March
2025
£
86,300
84,721
171,021
Balance at
31 March
2024
£
175,095
390
175,485

Page 25

HILLINGDON FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2025
£
-
84,721
-
84,721		 Unrestricte
d funds
2025
£
500
101,274
(15,474)
86,300		 Total
funds
2025
£
500
185,995
(15,474)
171,021

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
£
-
390
-
390		 Unrestricted
funds
2024
£
3,605
187,033
(15,543)
175,095		 Total
funds
2024
£
3,605
187,423
(15,543)
175,485

13. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £717 (2024 - £461). £293 (2024 - 193) were payable to the fund at the balance sheet date and are included in creditors.

14. Operating lease commitments

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

2025 2024
£ £
Not later than 1 year 40,000 40,000

Page 26