**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: - Tesco Bulls Bridge - Tesco Yeading - Tesco Gerrard’s Cross - Tesco Feltham - Waitrose Northwood - Waitrose Gerrard’s Cross - Sainsbury Ruislip - Sainsbury Uxbridge - Sainsbury’s Eastcote ## **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: - Individuals' donations through supermarket collection points constitute 55.13% of total contributions. - Churches and schools together account for 28.21% of the donations. - Corporate companies and walk-in individuals contribute 14.91% to our donation pool. 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: - Tesco Bulls Bridge - Tesco Yeading - Tesco Gerrard’s Cross - Tesco Feltham - Waitrose Northwood - Waitrose Gerrard’s Cross - Sainsbury Ruislip - Sainsbury Uxbridge - Sainsbury’s Eastcote 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: - St Margaret’s Church Uxbridge: 11 volunteers - HFB main centre Uxbridge: 60 volunteers - Emmanuel Church Northwood: 26 volunteers - St Gregory the Great Church Ruislip: 64 Volunteers - St Edmunds Church Yeading: 10 volunteers - Life Oasis Church Hayes: 5 volunteers ## **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** - **Operations** 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. - St Margaret’s Church Uxbridge - Emmanuel Church Northwood - St Gregory the Great Church Ruislip - St Edmunds Church Yeading - Life Oasis Church Hayes - Broom Tree Café. 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. - Successful delivery of the Tesco Summer Food Drive (22–26 July 2024), which resulted in the collection - of 2,192.40 kg of food, providing critical stock during a period of heightened demand. - Support from corporate volunteers, including the Kingsmen volunteering team, who assisted operations - on 21 July 2024, contributing valuable time and skills. - Receipt of additional food stock purchased from Sheffield S6 Foodbank, helping to supplement local - supplies during periods of increased need. - Continued operation of Permanent Collection Points and Tesco Top-Up schemes, ensuring consistent - inflows of food and financial support. Page 7 **HILLINGDON FOODBANK** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** ## **(continued)** - Effective use of Sainsbury’s voucher funding, allowing the purchase of essential food items to maintain - balanced and adequate stock levels. - Ongoing delivery of home food deliveries to vulnerable clients unable to attend the Foodbank in person. - Continued operation of the Broom Tree Café, providing a welcoming community space and informal - support. - Recognition of volunteers and their contribution throughout the year, acknowledging their essential role in - service delivery. • 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: - £21,143 Sustainability Grant from the Trussell Trust for food stock provision - £23,673.33 Financial Inclusion Continuation Grant from the Trussell Trust - £5,384.00 donation from IBB Law - £3,000.00 worth of food purchased using a Sainsbury’s voucher - £4,016.78 received through Tesco Top-Up funding - £2,000.00 cheque donation from an individual donor - £1,200.00 cheque donation received via the Civic Centre - £500.00 donation from Denham Village Faye - £100.00 donation from St Bernadette Catholic Church 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: - Long-term leasehold property 33.3% straight line - Plant and machinery 25% reducing balance Motor vehicles - 25% straight line - Computer equipment 25% reducing balance ## **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