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← Eastbourne Foodbank

2024-12-31-accounts

Eastbourne Foodbank

Charity Registration Number 1149902

Company Registration Number 08300396 (England and Wales)

Annual Report and Financial Statements for the Year Ended 31 December 2024

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Annual Report and Financial Statements

for the Year Ended 31 December 2024
Contents
Page
Trustees’ Annual Report 1 – 18
Independent Auditor’s Report 19 – 22
Statement of Financial Activities 23
Statement of Financial Position 24
Statement of Cash Flows 25
Notes to the Financial Statements 26 - 39

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees' Report (including Directors’ Report) for the Year Ended 31 December 2024

Legal and Administrative information

Legal Status

Eastbourne Foodbank is a company limited by guarantee, incorporated on 20 November 2012. It is registered in England and Wales, company number 08300396. The company does not have a share capital and the liability of each member is limited to £10.

Eastbourne Foodbank is a charity, registration number 1149902.

Trustees

Trustees
Adrian Butcher
Tim Coleman
Caroline Kelly
Jayne Rice-Oxley
Jim Rowe
David Scott-Ralphs
Howard Wardle MBE Resigned September 2024
Alison Whitby
Robert Wilkinson
Senior Management Team
Chief Executive Officer and Company Secretary
Jess Holliday appointed October 2024
Howard Wardle MBE Chief Executive Officer resigned September 2024
Julia Blagbrough Fundraising Manager
Freya Brooks Satellite Support Manager
Debbie Canning Advice Centre Manager
Juliet Mead Community Development & Communications Manager
Mark Titherly Warehouse and Distribution Manager
Main Locations
Principal location for correspondence and communications
Unit 3, 55 Brampton Road, Eastbourne, East Sussex BN22 9AF
Main location for Advocacy and Debt Assistance
42 Grove Road, Eastbourne, East Sussex BN21 4TY
Registered Office
Chantry House, 22 Upperton Road, Eastbourne, East Sussex BN21 1BF
Independent Auditor
Caladine Ltd
Chantry House, 22 Upperton Road, Eastbourne East Sussex BN21 1BF
Bankers
Lloyds Bank Plc, Terminus Road, Eastbourne, East Sussex BN21 3AH
Solicitors
McCarthy Webb, 21 Wish Road, Eastbourne, East Sussex BN21 4NX

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees' Report (including Directors’ Report) for the Year Ended 31 December 2024

The trustees of Eastbourne Foodbank present their report for the year ended 31 December 2024, together with the financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)”.

Objectives and activities

The charity’s objects are the prevention and relief of poverty in Eastbourne and the surrounding areas by providing items and services to individuals in need, which they would not otherwise be able to afford through lack of means, and to fulfil such other purposes, which are exclusively charitable, according to the law of England and Wales and are connected with the charitable work of the charity.

The trustees review the aims, objectives and activities each year. This review looks at what was achieved and the outcomes of the work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people they were set up to help. The review also helps Eastbourne Foodbank to ensure the aim, objectives and activities remain focussed on the stated purposes, and planned activities contribute to the aims and objectives the trustees have set.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake for the public benefit.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on the 20 November 2012, and governed by its Memorandum and Articles of Association. The trustees are members of the company and guarantee to contribute £10 each in the event of winding up.

The charity is governed by the Board of Trustees who are recruited and appointed for the skills and experience that they may offer in contributing to the governance of the charity. Trustees must accept and support the Objects set out in the Articles of Association of the charity. Trustees are elected by the existing Board of Trustees, appointed by majority vote and are subject to periodic retirement and reappointment by rotation. The Board meets at least quarterly and appoints individual trustees to oversee specific areas of Eastbourne Foodbank’s operations, including leadership, employment, health and safety, building fabric and use, and finance. Aims, strategies and policies for meeting the charity’s responsibilities and objectives are agreed and reviewed regularly.

The trustees, who are also the directors for the purpose of company law, and who served during the year were: Adrian Butcher Chair Tim Coleman Caroline Kelly Jayne Rice-Oxley Jim Rowe David Scott-Ralphs Howard Wardle Resigned September 2024 Alison Whitby Robert Wilkinson

None of the trustees has any beneficial interest in the company.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Page 4

Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Structure, governance and management (continued)

The Trustees ensure the induction and training of new trustees, including providing each trustee with a copy of the governing documents Memorandum and Articles of Association; the most recent annual report and accounts; a copy of policies and appropriate Charity Commission publications. New trustees are made aware of the organisation structure of management, employees and departmental responsibilities and are given the opportunity to meet members of the management team to be appraised of matters of current activities and especially in the area of particular interest to each trustee.

The trustees appoint a finance sub-committee, consisting of trustees, to propose and keep under annual review; a salary structure, covering all employees; fundraising; the reserve policy; investment policy; internal control policy; and other financial controls. Application of individual employee appointments to specific pay points within the salary structure are proposed by the Chief Executive, reviewed by the finance sub-committee, and ratified by the Board of Trustees. The specific pay point for the Chief Executive, is agreed in their absence, by the Board of Trustees.

The trustees also appoint a people sub-committee, consisting of trustees, to propose and keep under annual review; the paid staffing structure and recruitment of senior staff members; the staff Wellbeing policy; matters of HR concern raised by the Chief Executive; the annual Health & Safety audit report from Croner and review the relationship and effectiveness of the service provided by Croner.

Howard Wardle, a trustee until he resigned in September 2024, was also the Company Secretary and was employed as the Chief Executive Officer, responsible for the day-to-day running of the charity, together with a Senior Management Team, the members of which are set out on page 3. Howard was replaced as Chief Executive Officer and Company Secretary by Jess Holliday from October 2024, although not as a trustee.

The senior managers meet fortnightly and deal with the planning, implementation, review and day-to-day management and running of the activities. Senior managers report to the trustees on the progress of activities, performance results and plans.

Network Bodies

Eastbourne Foodbank continues to be a member of The Trussell Trust (charity 1110522 and company 05434524 (England and Wales)), a national support group for local foodbanks. Active membership of this body provided a wide forum for the exchange of information, training and support at local and national level. No external party, including The Trussell Trust took decisions or had voting rights in the governance of Eastbourne Foodbank.

Achievements and performance

A personal message from the Chair of trustees

It has been another year of significant transition for Eastbourne Foodbank, with our founder and Chief Executive, Howard Wardle, stepping down after 13 years. I would like to pay tribute to Howard for his extraordinary work in helping thousands of people in need across our town. I was delighted that we were able to gather a number of civic, business, church and community leaders in November to say, ‘thank you’. Howard has also stepped back from the board to concentrate on a new role looking at fostering greater collaboration between foodbanks across East Sussex. Our new Chief Executive, Jess Holliday, took over in October. Jess brings a wonderful mix of compassion, wisdom and determination to the role and the board are excited by the prospect of working with her. I must also thank our excellent staff team and our amazing volunteers. The incredibly generous response by the people of Eastbourne to our Christmas Appeal shows how much the town appreciates their efforts.

Adrian Butcher Chair of Trustees January 2025

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

The trustees would like to share some of the highlights and key statistics of our journey over the past year as we continue to focus on addressing the causes of poverty while mitigating some of the sharpest of its symptoms.

Our mission, vision and values:

Our mission is to work with our community towards a future in which everyone’s needs are addressed within the community and no-one needs to use a foodbank, while supporting those who need our help during a short-term or complex crisis.

Our vision is to see the end of the need for large-scale emergency food provision in Eastbourne. In our vision, this is possible because:

We remain curious about the drivers and effects of poverty in our town, and across the country.

We research, gather and share evidence with decision makers to advocate for both local and national policies which our learning, with our lived experience partners, tells us will relieve the pressures on low-income households.

All of our work is planned and delivered through the lens of our core values: JUSTICE , COMPASSION , DIGNITY and COMMUNITY .

We carry out our mission through the following projects:

Summary of our key objectives for 2024:

Overview of our projects in 2024:

During 2024, our range of services was again under significant pressure to meet local demand for emergency food; debt and welfare rights advice and baby items. Due to the extraordinary generosity of the people of Eastbourne we have been able to meet the demand for emergency food and baby items, although on many occasions these services have been stretched to capacity. We now have five foodbank satellites across the town in the areas of highest deprivation. In four of the satellites, we have a welfare rights advisor available to assist clients. In two of the satellites, we also have a debt advisor available to assist clients.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

We also undertake a small number of deliveries to people who cannot leave their house. Wherever it is possible, we ask people who need to use the foodbank to attend one of our satellites. We explain that this not only enables people to choose the food they need, but also gives access to our welfare rights and debt advisors and our support worker.

The demand for our advice and debt service has continued to increase and, for the first time, the advice and debt service has operated a waiting list this year.

In Grove Road (Eastbourne town centre), we operate an Advice Centre, with support available to our clients by appointment. Clients’ issues managed at the Advice Centre are complex and include medical benefits, Universal Credit and council tax work. The team works closely with multiple local services such as housing, mental health, addiction, probation, social care, GP surgeries, refugee and asylum seeker services and Citizens Advice to ensure our clients’ intersecting needs are being addressed.

In July, we opened a weekly Advice Café at St Richard’s church in Langney (an out-of-town setting). Here, three welfare rights advisors and a debt advisor are available within a community café setting, to assist foodbank clients.

The other key element of our work is to provide excellent stewardship of the generous donations we receive from members of the local community.

‘ I don’t want to be on benefits, I didn’t want to ask for help. But my rent went up so much, I just couldn’t afford much in the way of food. I’m so grateful to everyone who donates. I wish they could see how much it means to people like me .’ (Current Eastbourne Foodbank client)

Our projects’ outputs in 2024:

Foodbank satellites

The satellites deliver provision of emergency food and other goods to people who need to use the foodbank in locations around Eastbourne. Our five foodbank satellites offer three days’ food and essential toiletries to clients via a referral process. Ambient food plus fresh fruit and vegetables and bread are always available. By request, the satellites also offer crockery, cutlery, school uniform, some adult clothing and other equipment. Our safeguarding and support work targets the protection and the complex needs of people who need to use the foodbank.

Advice and debt service

The advice and debt service delivers face-to-face welfare rights and debt advice to foodbank clients. The team of welfare rights and debt advisors works with clients to manage their debts and maximise their incomes. The aim of this work is to get enough pounds in clients’ pockets to ensure they no longer have to use the foodbank.

Baby Basics

Baby Basics delivers provision of a wide range of supplies to babies and young children living with poverty, including those whose families need to use the foodbank. Clothes and essential equipment are available via a referral process. Referral partners include Health Visiting, Early Help, Children’s Social Care teams and midwifery services.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

Our projects’ outputs in 2024: (continued)

Warehouse and distribution

The warehouse delivers on the receipt, sorting, storage and distribution of food and other essential items for people who need to use the foodbank. This includes operating our vehicles for daily collection of donated goods to the warehouse and delivery to each satellite location.

Community development

The community development team delivers our work to challenge the root causes of poverty. This work includes collecting, collating and presenting quantitative and qualitative data; extensive participation and consultation of people who live with the experience of using our foodbank; convening local agencies, services and businesses to build consensus and develop new and innovative pathways to lead our clients to freedom from having to use the foodbank.

Case study

After being involved in gang culture in London, this client moved to Eastbourne for a new start but felt lonely and didn’t know where to turn when he was struggling to afford the essentials. “I found the foodbank when I moved down here. I was introduced by a friend because I needed to get some food and to talk to some people. I’m a chatterbox and it was really nice to talk to people – welcoming people too. I thought to myself, where do they get all their staff from because they are all such lovely people.

“I was able to speak to the financial advice people and they really helped me. I was shy at first though. I didn’t want to answer the questions about my finances and I didn’t really understand what it was all about to begin with but when it was all explained to me and I realised they were going to get me some more money it made sense and they made me feel at ease.

“I then found out I was eligible for Pension Credit and PIP too. I didn’t know that until the foodbank told me. I wouldn’t have been able to apply myself because it is so complicated and I don’t find forms very easy, but the people at the foodbank did it with me and everyone is so nice. I wouldn’t have known before and I wouldn’t have known who to ask.

“Now I am picking up. It was meant to be. I have some more money to buy the things I need and now that food can go to someone else who really needs it. I would prefer them to have it. I can go to the shops now and get the things I need.”

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

Financial resilience:

1) Fundraising activities

Join Us Appeal

For the first time, Eastbourne Foodbank held a fundraising appeal, asking for funds rather than food. The ‘Join Us’ appeal ran from May 2024 – August 2024. During the three-month period we raised £91. In addition, several donors signed up to give a monthly subscription from this appeal, leading to a total for May 2024 – December 2024 of £285.00.

Beachy Head Marathon/Half Marathon/10k

A team of six volunteers and staff completed the famous Beachy Head events, raising a total of £2,674.50

Be the Life Changer Christmas Appeal

Eastbourne Foodbank’s first Christmas appeal ran from 30[th] November 2024 – 3[rd] January 2025. During the lifespan of the appeal, we raised over £42,500. https://www.youtube.com/watch?v=WzAsBrTPvxI&t=1s

2) Fundraising manager

In October 2024, we recruited a specialist fundraising manager to our central services team. The key priority of the role is to secure financial sustainability through trust, grant and foundations applications. The entire foodbank team feeds this work, providing insights about each specialist area, and a rich body of data. The fundraising manager’s success also depends on exemplary stewarding of relationships with donors.

Our projects’ grant funding:

Our projects are managed by the Senior Leadership Team (SLT), who are shown on page 3, and are supported by very generous specific grants, as set out in the table below.

It is due to the significant grant funding, details of which are shown in the notes to the financial statements on page 30, with further details in note 20 on page 38, that we are able to meet the demand of people in Eastbourne facing complex financial and personal difficulties.

2024
Project funding Income Grant
Funding
£		 Project
cost
£		 Surplus/ (Shortfall)
£
Warehouse and distribution 73,534 164,057 (90,523)
Foodbank satellites 61,571 76,448 (14,877)
BabyBasics 6,600 10,317 (3,717)
Communitydevelopment 71,683 70,273 1,410
Advice and debt service 192,423 203,572 (11,149)
Central services 149,442 174,093 (24,651)
Total: 555,253 698,760 (143,507)

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

2024 in numbers:

Donations:

Total stock of food donated during the year: 142 tonnes (See notes to the Financial Statements, note 3, page 30 Donated food and other goods)

Proportion of donations (2024) by source

Shoppers at supermarkets, 70% Churches, 8% Individuals, 6% Education, 5% Supermarket donation, 5% Corporates, 4% Charities, 2% Community groups, 2% Other bulk food distributors, 0.1%

We are extremely grateful to churches, schools, small businesses and individuals in Eastbourne who regularly support our work by donating food and other household products.

The number of occasions when people found themselves needing to use the foodbank: The number of occasions when people were helped with food in 2024 was 22,867. This is a decrease of 21% on the previous year.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

During 2024, our focussed and rigorous work to support clients up and out of poverty through welfare rights and debt advice and budgeting conversations has delivered this decrease in demand.

Numbers of adults and children accessing Eastbourne Foodbank during 2024: Number of adults accessing Eastbourne Foodbank in 2024: 15,328 Number of children accessing Eastbourne Foodbank in 2024: 7,539

----- Start of picture text -----
Number of adults and children accessing Eastbourne
foodbank (2024)
January
February
March
April
May
June
Children
July
Adults
August
September
October
November
December
0 200 400 600 800 1000 1200 1400 1600 1800
----- End of picture text -----

Proportion of adults and children accessing Eastbourne foodbank (2024)

----- Start of picture text -----
33%
Adults
Children
67%
----- End of picture text -----

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

Referral teams we work with:

187 agencies (including our internal teams) referred clients to us in 2024.

The top 20 referring agencies by number of fulfilled vouchers issued and with total number of people receiving food are listed below.

Referral agency Total number of
fulfilled vouchers
issued		 Total number of
people receiving
food
All Souls (internal) 2,589 5,198
St Saviours (internal) 1,725 3,377
Gateway Christian Church (internal) 971 2,273
St Elisabeth's Church (internal) 957 2,132
Matthew 25 Mission 652 867
Langney Community Centre 558 1,304
St Richard’s Church - Langney 435 937
Eastbourne Probation - (National Probation System) 277 376
Grove Road 237 506
Willingdon Trees Foodbank 209 487
Brighton Women's Centre 175 393
CGL (STAR) 166 206
BHT 165 245
The Advocacy Team 147 321
Children Services - Eastbourne Family Support Teams 145 467
Citizens Advice - Eastbourne 131 237
RSI & Complex Needs Homeless Service - Southdown
Housing		 109 130
SDR - 31 Jevington Gardens 82 122
Social Services -Youth Support Team West 79 352
Health Visitors - Eastbourne, Hailsham & Seaford 71 278

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

Activity across our satellites:

Foodbank Satellite Service offered
to clients		 No of vouchers
fulfilled		 Adults Children Total
All Souls Church Choose your own food
Advice
Café		 3,529 4,798 1,937 6,735
Brampton Road
Home deliveries		 Home delivery by
volunteers		 887 1,174 647 1,821
ESCC Emergency Duty Team Out of hours emergency
food		 27 28 1 29
Gateway Church Choose your own food
Advice
Café		 1,210 1,801 1,051 2,852
Langney Community Centre Choose your own food
Café		 1,054 1,447 1,038 2,485
St Elisabeth’s Church Choose your own food
Advice
Café		 1,112 1,593 1,040 2,633
St Richard’s Church Advice
Café		 394 542 320 862
St Saviours Church Choose your own food
Advice		 2,554 3,481 1,304 4,785
Willingdon Trees Choose your own food
Advice
Café		 272 464 201 665
Total 11,039 15,328 7,539 22,867

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

Reasons people come to foodbank (this often includes more than one reason):

Crisis No of Vouchers fulfilled Adults Children Total people
Rising cost of essentials 6,396 8,925 4,730 13,655
Health Impact 3,012 4,017 1,174 5,191
Debt 1,622 2,339 1,105 3,444
Insecurely housed 1,202 1,499 697 2,196
Benefit delay 495 716 400 1,116
Unemployment following permanent
work		 441 635 284 919
No recourse to public funds
immigration		 377 629 507 1,136
Delayed income 300 417 248 665
Cost of dependants increased 298 471 601 1,072
Benefit changes 249 352 147 499
Domestic abuse 134 152 105 257
Total 14,526 20,152 9,998 30,150

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees’ Report (including Directors’ Report) for the Year Ended 31 December 2024

Achievements and performance (continued)

Thank you to financial supporters

Thank you to our funders and financial supporters during 2024, including:

National Lottery – Reaching Communities Sussex Community Foundation Garfield Weston Foundation Chalk Cliffe Trust Sainsbury’s Trussell Sussex Masonic Lodge Emmanuel Church The Duke of Devonshire Charitable Trust St John’s Church Meads East Sussex College Group Emma Mason Gallery St. Richards Church Willows Funeral Service Cavendish School Joshua Jericho Trust Grange Pals Cherry Security Company Nicholson Court Housing CCLI Clifford Osborne Ltd Crown & Anchor Eastbourne Ltd Sussex Fishing Gurus Tension Technology International Ltd

Baby Bank Alliance Gateway Church Trinity Church Willingdon Folkington Trust Gather Collective Shinewater School Tesco Plumbase John Slater Foundation The Deerfold Trust Ronald Smith Foundation The Works GM Monk Blossom and Bear Airtrace Sheet Metal St Catherine’s Academy Grove Road Baptist Church Histogrange Kingdom Way Trust East Dean Book Sharing Barwells Brufords David Lloyd

We also acknowledge the generous financial support of over 500 regular donors who each month support our work.

We are extremely privileged to have had input from over 135 volunteers during the year, and are deeply grateful to everyone who has supported foodbank with time and energy. This includes the regular contribution of staff and students of a local SEND school, and the interest and involvement of local School Councils representing young people from all Key Stages. The charity is thankful for the help in the collection and distribution of food. The frequency and duration of volunteer contributions can be quantified as approximately 18,225 hours, with an estimated valuation of £208,494 (based on 3 x hours per week paid at National Living Wage).

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees' Report (including Directors’ Report) for the Year Ended 31 December 2024

Financial review

The results for the year ended 31 December 2024 are shown in the attached financial statements. The overall result, including charitable activities, trading activities and investment income (see page 23), was a surplus for the year of £95,295.

Total income of £1,202,329, as shown on page 23 and in notes 3, 4, and 5 on page 30, was more than the previous year. Donations and gifts, gratefully received from supporters of the charity, at £153,282, was less than those in the previous year, although, at £39,916, donations given for a restricted purpose was considerably higher. Donation of food and other goods, as gifts in kind donated goods, shown as income at fair value when distributed, with an equivalent amount recognised as charitable expenses, after adjustment for stock, is shown in notes 3 and 7 on pages 30 and 31. Income from grants at £555,253 was more than the previous year, especially the amount of restricted grants. The trustees are extremely grateful to individuals and organisations who have donated funds during this financial year, including those individuals who wish to remain anonymous.

Resources expended of £1,107,034 were a little higher than in the previous year, as a result of our expanded workforce and consequent increase in employment costs, as shown on page 23 and in notes 6 to 10 on pages 31 to 33.

The balance sheet showed net current assets amount at £465,275, as shown on page 24 and in notes 12 to 17 on pages 33 and 34. The net funds included restricted fund of £239,283, as shown on page 24 and in note 18 on pages 35 and 36.

Reserves

The trustees have agreed a reserves policy that identifies three key components; unexpected underfunding of running costs; availability of the main warehouse premises; and general fluctuations in beneficiary demand. The trustees have, therefore, set a designated reserve fund of £180,000, set aside to meet the charity policy that otherwise unrestricted funds should be maintained at a level equivalent to between three and six month’s expenditure; further designated funds for future rent of £240,000 towards meeting the lease commitments for the two main premises of the charity, and employment reserve of £140,000 towards changes and increased staff levels, as shown in note 19 on page 37. Finally, a balance of unrestricted funds comprises £26,688, representing the value of fixed assets, and £221,830 unrestricted, as shown on page 24 and in note 21 on page 39.

Risk management

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. A risk register, identifying all potential risks across all of the foodbank activities, is actively discussed at each trustees meeting. Each section is discussed with the relevant senior manager and actions agreed.

During the year cash deposits were invested across a number of financial institutions in line with the Financial Services Compensation Scheme limit of £85,000 for each, using the CAF Charity Deposit Platform, in order to spread the risk, as shown in note 13 on page 34. The trustees are aware that the decision to hold the investments in cash may not provide as great a return as other, higher risk, listed options available.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Trustees' Report (including Directors’ Report) for the Year Ended 31 December 2024

Future plans

Summary of our plans for 2025:

Throughout the coming year, we aim to develop the following areas through our strategic plan:

Equity, diversity and inclusion:

We have developed a new Equity, Diversity and Inclusion policy, and plan to deliver training across the organisation. We are seeking to increase representation in the volunteer and staff teams.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

Trustees' Report (including Directors’ Report) for the Year Ended 31 December 2024

Statement of trustees' responsibilities

The trustees, who are also the directors of Eastbourne Foodbank for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Auditors

The auditors, Caladine Limited, were appointed for the year and will be proposed for re-appointment at the Annual General Meeting.

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

Adrian Butcher – Trustee (Chair) Dated: 7[th] May 2025

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF EASTBOURNE FOODBANK

Opinion

We have audited the financial statements of Eastbourne Foodbank (the ‘Charity’) for the year ended 31 December 2024 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

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Eastbourne Foodbank

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF EASTBOURNE FOODBANK

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Page 20

Eastbourne Foodbank

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF EASTBOURNE FOODBANK

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the Charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF EASTBOURNE FOODBANK

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

John Richard Caladine FCCA CTA FCIE (Senior Statutory Auditor) for and on behalf of Caladine Limited

Chartered Certified Accountants Statutory Auditor 8 May 2025

Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Statement of Financial Activities including Income and Expenditure Account for the Year Ended 31 December 2024

Note
Income and endowments from:
Donations and legacies
3
Donated food and other goods
3
Other trading activities
4
Investments
5
Total income and endowments
Expenditure on:
Raising funds
6
Charitable activities
7
Donated food and other goods
7
Investment costs
10
Total resources expended
Net incoming/(outgoing)
resources before transfers
Gross transfers between funds
18
Net income/ (expenditure) for
the year /
Net movement in funds
Fund balances at 1 January 2024
Fund balances at 31 December
2024		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
215,055
552,303
767,358
236,744
462,613
699,357
393,000
-
393,000
343,000
-
343,000
3,016
9,252
12,268
9,810
-
9,810
29,703
-
29,703
21,259
-
21,259
640,774
561,555
1,202,329
610,813
462,613
1,073,426
4,417
11,317
15,734
3,696
1,917
5,613
219,682
479,078
698,760
194,782
437,945
632,727
392,000
-
392,000
338,000
-
338,000
540
-
540
1,200
-
1,200
616,639
490,395
1,107,034
537,678
439,862
977,540
24,135
71,160
95,295
73,135
22,751
95,886
-
-
-
30,000
(30,000)
-
24,135
71,160
95,295
103,135
(7,249)
95,886
784,383
168,123
952,506
681,248
175,372
856,620
808,518
239,283
1,047,801
784,383
168,123
952,506

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

All income and expenditure derived from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Statement of Financial Position as at 31 December 2024

2024 2023
Notes £ £ £ £
Fixed assets
Property, vehicle and equipment 12 26,688 35,838
Investments 13 555,838 531,826
Current assets
Stock 14 72,000 71,000
Trade and other receivables 15 40,835 38,470
Cash at bank and in hand 467,750 549,438
580,585 658,908
Current Liabilities 16 (115,310) (274,066)
Net current assets 465,275 384,842
Total assets less current liabilities 1,047,801 952,506
Income funds
Restricted funds 18 239,283 168,123
Unrestricted funds - designated 19
Reserve fund 180,000 180,000
Future rent fund 240,000 240,000
Employment reserve 140,000 140,000
Unrestricted funds - general 21
General unrestricted fixed asset funds 26,688 35,838
Secured income 221,830 188,545
808,518 784,383
Total charity funds 1,047,801 952,506

The trustees' acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The accounts were approved by the Trustees on 7[th] May 2025

Adrian Butcher – Trustee, (Chair)

Company Registration No. 08300396

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Statement of Cash Flows for the Year Ended 31 December 2024

Note
Cash flows from operating activities
Net cash provided by (used in) operating
activities
Cash flow from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by (used in)
Investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2024
£
(111,391)
-
29,703
29,703
(101,783)
549,438
467,750		 2023
£
(18,579)
(36,600)
21,259
(15,341)
(33,920)
583,358
549,438

Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the reporting
period (as per the statement of financial
activities)
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
(increase)/decrease in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
(Increase)/decrease in investments
Net cash provided by (used in) operating
activities		 2024
£
95,295
9,150
(29,703)
(1,000)
(2,365)
(158,756)
(24,012)
(111,391)		 2023
£
95,886
5,545
(21,259)
(5,000)
6,771
1,149
(101,671)
(18,579)

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements for the Year Ended 31 December 2024

1 Accounting policies

Company information

Eastbourne Foodbank is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”. The charity is a Public Benefit Entity as defined by FRS 102.

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

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

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

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

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Allocation between unrestricted and restricted funds is subject to specific conditions by the donor or grant maker as to how they may be used, and in accordance with fundraising applications. Unrestricted income is recognised for general use where there is no other specified purpose.

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

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

Grant income is recognised on receipt, unless performance conditions require deferral of the amount, or where performance is time related and deferral is pro-rata to the time in each accounting period.

1.5 Volunteers’ services

The charity relies enormously on the contribution of unpaid volunteers, but the value, indicated on page 15 and in note 9 on page 33, of services provided is not incorporated into these financial statements.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Page 26

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

1 Accounting policies (Continued)

1.6 Donated food and other goods

Where practicable, food and other goods donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. Donated food and other goods, being gifts in kind donated goods for the Foodbank has been measured at £2.77/kg (2023: £2.37/kg). If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

The Balance sheet contains the estimated value of food and other goods that can be donated and used by the Foodbank. The estimated cost of food and other goods is calculated by weight at an average retail cost of £2.77 per kilogram (2023: £2.37 per kilogram).

1.7 Expenditure

Expenditure is recognised in the period in which it is incurred and is reported on an activity basis. The main activity is the Foodbank distribution; whilst costs for the Pathfinder, advocacy and debt advice are shown separately. Costs shared between activities, such as support and governance costs, are apportioned across the activities according to estimated usage and time. Expenditure includes irrecoverable VAT. Gifts of donated food for distribution are recognised as expenditure as soon as the donation is received, subject to stock movement.

Expenditure is allocated to restricted funds by direct attribution to the specific conditions set by the donor or grant maker, including agreed proportions of specific costs, such as salaries.

1.8 Property, vehicle and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Items of equipment are capitalised when costing over £2,000.

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

Fixtures, fittings and equipment at 25% on a straight-line basis Motor vehicles at 25% on a straight-line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than it’s carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Page 27

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

1 Accounting policies (Continued)

1.9 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 settlements value. Basic financial assets include trade and other receivables, cash and bank balances. Basic financial liabilities include bank loans measured at transaction price, trade and other payable where trade payables are obligations to pay for goods and services that have been acquired on the ordinary course of operations from supplies.

1.10 Stocks

Stocks comprise food, toiletries and other donated goods, being gifts in kind donated goods held for distribution by the food bank. Stocks are valued at fair value, after allowance for obsolete and slow-moving items.

1.11 Cash and cash equivalents

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

1.12 Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.13 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.

The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as incurred.

1.15 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straightline basis over the term of the relevant lease.

1.16 Taxation

The trustees consider that the organisation is not liable to any corporation tax on its income.

1.17 Unrestricted funds

Unrestricted funds include donations and other incoming resources receivable or generated for the Objects of the charity without further specified purpose.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Page 28

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

1 Accounting policies (Continued)

1.17 Unrestricted funds (Continued)

The charity operates an unrestricted general fund as oversight for the work of the Foodbank, including the value of fixed assets. Small gifts for projects within the core work are included in the General fund although records are kept to identify these monies.

The charity also maintains a designated reserve fund of £180,000 in accordance with best practice and has set up a designated future rent fund setting aside monies to meet its commitments under operating leases and a designated employment reserve fund to meet staff changes and increasing demands.

Details of the designated funds can be found in note 19 on page 37.

1.18 Restricted funds

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

Details of the restricted funds can be found in note 18 on pages 35 and 36.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Page 29

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

2 Critical accounting estimates and judgements

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

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

3
Donations and legacies
Donations and gifts
Donated foodandother goods
Grants receivable
Gift Aid receivable		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
2024
funds
funds
2023
£
£
£
£
£
£
153,282
39,916
193,198
178,349
3,430
181,779
393,000
-
393,000
343,000
-
343,000
44,845
510,408
555,253
42,137
459,183
501,320
16,928
1,979
18,907
16,258
-
16,258
608,055
552,303
1,160,358
579,744
462,613
1,042,357

Donated food and other goods are gifts in kind donated goods. These are valued at £2.77 per kilogram, rounded to the nearest £1,000, with the comparative value for 2023 at £2.37 per kilogram.

3
Grants receivable
National Lottery
Sussex Community Foundation
Trussell Trust
Eastbourne Borough Council
East Sussex County Council
Chalk Cliff Trust
Southern Co-operative
Sainsburys
Garfield Western
Duke of Devonshire Trust
Asda
Save The Children
Lidl (Neighbourly)
Trusthouse Charitable Foundation		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
2024
funds
funds
2023
£
£
£
£
£
£
-
166,884
166,884
-
161,879
161,879
-
25,400
25,400
-
20,000
20,000
44,845
249,775
294,620
42,137
186,659
228,796
-
15,000
15,000
-
-
-
-
29,719
29,719
-
55,495
55,495
-
-
-
-
3,000
3,000
-
1,750
1,750
-
2,150
2,150
-
2,000
2,000
-
30,000
30,000
-
10,000
10,000
-
-
-
-
2,500
2,500
-
-
-
-
400
400
-
-
-
-
1,200
1,200
-
-
-
-
780
780
-
-
-
-
5,000
5,000
-
-
-
44,845
510,408
555,253
42,137
459,183
501,320

4 Other trading activities

4
Other trading activities
Fundraising events
5
Investments
Interest receivable		 Unrestricted
Restricted
funds
funds
£
£
3,016
9,252		 Total
2024
£
12,268		 Unrestricted
funds
£
9,810		 Restricted
Total
funds
2023
£
£
-
9,810
2024
£
29,703		 2023
£
21,259

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

6
Raising funds
Fundraising and publicity
Fundraising costs
7
Charitable activities
Salaries, NIC and pension
Food and other purchases
Donated food and other goods
Foodbank van expenses
Volunteer expenses and uniform
Volunteer training
Volunteer gifts
Advocacy miscellaneous costs
Rent
Light and heat
Insurance
Repairs and maintenance
Equipment
Travel and subsistence
Subscriptions
Depreciation
Share of support costs
(see note 8)
Share of governance costs
(see note 8)
Charitable activities and support
costs
Analysis by fund
Unrestricted funds
Restricted funds		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
2024
funds
funds
2023
£
£
£
£
£
£
4,417
11,317
15,734
3,696
1,917
5,613
Food
Pathfinder
Total
Food
Pathfinder
Total
Distribution
2024
Distributio
n
2023
£
£
£
£
£
£
164,756
285,784
450,540
147,113
260,188
407,301
51,544
-
51,544
63,012
-
63,012
392,000
-
392,000
338,000
-
338,000
10,266
-
10,266
8,445
-
8,445
710
-
710
703
-
703
404
-
404
630
-
630
143
-
143
2,410
-
2,410
-
3,415
3,415
-
3,312
3,312
35,157
15,660
50,817
37,890
12,500
50,390
2,694
1,687
4,381
1,480
1,834
3,314
2,247
-
2,247
2,368
-
2,368
10.195
732
10,927
8,005
-
8,005
777
-
777
1,345
-
1,345
1,289
-
1,289
1,410
-
1,410
1,289
5,623
6,912
1,586
5,653
7,239
9,150
-
9,150
5,545
-
5,545
682,621
312,901
995,522
619,942
283,487
903,429
49,150
29,860
79,010
28,847
23,950
52,797
8,114
8,114
16,228
7,251
7,250
14,501
739,885
350,875
1,090,760
656,040
314,687
970,727
556,851
54,831
611,682
511,789
20,993
532,782
183,034
296,044
479,078
144,251
293,694
437,945
739,885
350,875
1,090,760
656,040
314,687
970,727

The Pathfinder activity describes the advice and debt service, community development, and financial inclusion activities set out on pages 7 and 8 of the annual report.

The food distribution and pathfinder activities are shown in project detail in note 20 on page 38.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

8 Support costs Support Governance Total Support
Governance
Governance		 Total
costs costs 2024 costs costs 2023
£ £ £ £ £ £
Salaries, NIC and pension 67,143 - 67,143 43,176 - 43,176
Employment and training costs 2,211 - 2,211 - - -
Printing, postage and stationery 3,862 - 3,862 4,384 - 4,384
Telephone and internet 3,267 - 3,267 3,840 - 3,840
Computer costs 2,527 - 2,527 1,397 - 1,397
Independent audit/examination - 7,560 7,560 - 7,080 7,080
Accountancy - 238 238 - 217 217
Payroll fees - 1,296 1,296 - 1,584 1,584
Legal fees - - - - 374 374
Professional indemnity insurance
-		 2,010 2,010 - 1,747 1,747
Governance compliance costs - 5,124 5,124 - 3,499 3,499
79,010 16,228 95,238 52,797 14,501 67,298
Analyzed between charitable
activities (see note 7)
Food distribution 49,150 8,114 28,847 7,251 36,098
Pathfinder 29,860 8,114 23,950 7,250 31,200
(Basis – time taken) 79,010 16,228 95,238 52,797 14,501 67,298
Details of certain items of expenditure
Fees for audit of the accounts and other services 2024 2023
provided by the independent auditor £ £
Independent auditor’s fees 7,560 7,080
Accountancy services 238 217
Payroll fees 1,296 1,584
Total fees 9,094 8,881
9 Employees
Number of employees 2024 2023
The average monthly number of employees during the year Number
Number
Direct charitable (full time and part time) 13 12
Support staff (part time) 3 3
Fundraising staff 1 -
17 15
Employment costs 2024 2023
£ £
Wages and salaries 457,774 390,818
Social security costs 37,185 30,104
Other pension costs 33,476 29,555
528,435 450,477

There were no employees whose annual remuneration (excluding employer pension costs and employer National Insurance contributions) was £60,000 or more.

Key Management Personnel

The key management personnel (KMP) of the charity comprise the Trustees, the Chief Executive Officer and Deputy Chief Executive Officer. The total employee benefits (including employer National Insurance contributions and employer pension costs) of the KMP amounted to £96,712 (2023 - £74,081)

Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to the statement of financial activities in respect of the defined contribution schemes was £33,476, (2023 - £29,555).

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

The charity is grateful for the support of approximately 135 volunteers (not including trustees), who help in the collection and distribution of food and other provisions. The frequency and duration of volunteer contributions can be quantified as approximately 18,225 hours, with an estimated valuation of £208,494.

10
Investment management costs
2024
2023
£
£
Bank charges
540
1,200
11
Related party transactions and trustees
Authority
2024
2023
Trustee remuneration
£
£
The remuneration (including employer pension costs
and employer National Insurance contributions) of
Howard Wardle, a trustee, as Chief Executive until
September 2024, was:
Governing
document
45,850
62,014
Related party transactions
Mark Lambird, a trustee to November 2023, was also
a director of Eastbourne Motoring Centre, which
provided vehicle repairs, included in Foodbank van
expenses page 24, and provision of a new van, see
note 12 vehicle additions, amounting to:
Governing
document
-
37,402
None of the other trustees (or any persons connected with them) received any remuneration during the year
or were reimbursed expenses. No guarantees have been given or received.
2024
2023
Trustee donations to the charity
£
£
Donations made to the charity by trustees and
related parties
-
1,933
12
Property, vehicle and equipment
Fixtures,
fittings
Motor
Total
Total
equipment
Vehicles
2024
2023
£
£
£
£
Cost
At 1 January 2024
20,305
55,734
76,039
57,439
Additions
-
-
-
36,600
Disposals
(10,150)
-
(10,150)
(18,000)
At 31 December 2024
10,155
55,734
65,889
76,039
Depreciation and impairment
At 1 January 2024
20,305
19,896
40,201
52,656
Depreciation charge for the year
-
9,150
9,150
5,545
Disposals
(10,150)
-
(10,150)
(18,000)
At 31 December 2024
10,155
29,046
39,201
40,201
Carrying amount
At 1 January 2024
-
35,838
35,838
4,783
At 31 December 2024
-
26,688
26,688
35,838		 10
Investment management costs
2024
2023
£
£
Bank charges
540
1,200
11
Related party transactions and trustees
Authority
2024
2023
Trustee remuneration
£
£
The remuneration (including employer pension costs
and employer National Insurance contributions) of
Howard Wardle, a trustee, as Chief Executive until
September 2024, was:
Governing
document
45,850
62,014
Related party transactions
Mark Lambird, a trustee to November 2023, was also
a director of Eastbourne Motoring Centre, which
provided vehicle repairs, included in Foodbank van
expenses page 24, and provision of a new van, see
note 12 vehicle additions, amounting to:
Governing
document
-
37,402
None of the other trustees (or any persons connected with them) received any remuneration during the year
or were reimbursed expenses. No guarantees have been given or received.
2024
2023
Trustee donations to the charity
£
£
Donations made to the charity by trustees and
related parties
-
1,933
12
Property, vehicle and equipment
Fixtures,
fittings
Motor
Total
Total
equipment
Vehicles
2024
2023
£
£
£
£
Cost
At 1 January 2024
20,305
55,734
76,039
57,439
Additions
-
-
-
36,600
Disposals
(10,150)
-
(10,150)
(18,000)
At 31 December 2024
10,155
55,734
65,889
76,039
Depreciation and impairment
At 1 January 2024
20,305
19,896
40,201
52,656
Depreciation charge for the year
-
9,150
9,150
5,545
Disposals
(10,150)
-
(10,150)
(18,000)
At 31 December 2024
10,155
29,046
39,201
40,201
Carrying amount
At 1 January 2024
-
35,838
35,838
4,783
At 31 December 2024
-
26,688
26,688
35,838		 2024
2023
£
£
540
1,200
2024
2023
£
£
45,850
62,014
-
37,402
Total
Total
2024
2023
£
£
76,039
57,439
-
36,600
(10,150)
(18,000)
10,155
55,734		 65,889
76,039
20,305
19,896
-
9,150
(10,150)
-		 40,201
52,656
9,150
5,545
(10,150)
(18,000)
10,155
29,046		 39,201
40,201
-
35,838		 35,838
4,783
-
26,688		 26,688
35,838

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

13
Fixed asset investments
Cost or valuation
At 1 January 2024
Additions
Reductions
Revaluations
At 31 December 2024
Carrying value
At 31 December 2024
At 31 December 2023		 2024
2023
investments
investments
£
£
531,826
430,155
24,552
102,871
(540)
(1,200)
-
-
555,838
531,826
555,838
531,826
531,826
430,155

The fair value of investments is determined by reference to the cost at the balance sheet date. Fixed asset investments are currently cash investments, not listed investments, and are not expected to be realised within 12 months of the reporting date.

14

15

16

17

Stock
Stock of food and donated goods
Trade and other receivables
Other receivables
Prepayments and accrued income
Current liabilities
Amounts falling due within one year:
Notes
Other taxation and social security
Deferred income
17
Accruals and deferred income
Deferred income
Arising from deferred grant income
At 1 January 2024
Released
New deferral
Carrying value at 31 December 2024		 2024
2023
£
£
72,000
71,000
72,000
71,000
2024
2023
£
£
20,237
19,898
20,598
18,572
40,835
38,470
2024
2023
£
£
-
-
106,461
264,481
8,849
9,585
115,310
274,066
2024
2023
£
£
264,481
256,991
(264,481)
(256,991)
106,461
264,481
106,461
264,481

The deferred income figure above includes a grant of £42,681 received from the Lottery Reaching Communities fund to provide staff support for food distribution in 2025, and a grant of £63,780 received as a development grant from The Trussell Trust, to provide for four members of staff to develop the Pathfinder project, which is targeted at finding ways that foodbanks are no longer required. This money is committed to be spent in 2025.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

18 Restricted funds

The income funds of the charity include the following unexpended balances of donations and grants held on trust for specific purposes.

Advocacy client funds
Talent Fund grant
Sussex Masonic Lodge grant
Sainsburys plc
Big Lottery fund new grant (salaries)
Sussex Community Fund
ESCC Security grant
Financial Inclusion grant
Pathfinder grant
E Borough Council grant
Trussell Trust winter support grant
Neighbourly - Co-op/Lidl/Sainsbury
ESCC Household Support grant
Baby Basics (inc Chalk Cliff Trust)
Duke of Devonshire
Asda food provision
Trussell Fundraising
Trussell Collective Project
Trusthouse Charitable Foundation		 Movement in funds
Movement in funds
Balance at
1 January
2023
Incoming
resources
Resources
expended
Transfer
Balance at
1 January
2024
Incoming
resources
Resources
expended
Transfer
Balance at 31
December
2024
£
£
£
£
£
£
£
£
£
1,634
2,680
(2,041)
-
2,273
49,583
(3,405)
-
48,451
4,006
-
(4,006)
-
-
-
-
-
-
Closed
736
-
(736)
-
-
-
-
-
-
Closed
-
30,000
(30,000)
-
-
-
-
-
Closed
(3,162)
161,878
(158,714)
-
2
166,884
(166,883)
-
3
15,000
20,000
(20,000)
-
15,000
20,000
(20,000)
-
15,000
13,396
-
(2,306)
-
11,090
-
(4,270)
-
6,820
17,682
29,994
(27,638)
-
20,038
39,994
(31,874)
-
28,158
95,309
156,665
(161,402)
-
90,572
202,481
(188,386)
-
104,667
5,000
-
(5,000)
-
-
7,500
(7,500)
-
-
Closed
4,416
-
(4,202)
-
214
-
(214)
-
-
Closed
-
2,150
(883)
-
1,267
4,530
(1,195)
-
4,602
21,355
55,496
(51,993)
-
24,858
29,720
(37,374)
-
17,204
-
3,750
(941)
-
2,809
15,663
(10,316)
-
8,156
-
-
-
-
-
2,500
(2,500)
-
-
Closed
-
-
-
-
-
400
(400)
-
-
Closed
-
-
-
-
-
11,250
(10,770)
-
480
-
-
-
-
-
6,050
(5,308)
-
742
-
-
-
-
-
5,000
-
-
5,000
175,372
462,613
(439,862)
(30,000)
168,123
561,555
(490,395)
-
239,283

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

18 Restricted Funds (continued)

Restricted fund descriptions

Advocacy client funds - For the cost, of advocacy and client assistance expenditure.

Talent Fund grant – This grant called “Make Humanity Great Again” was for the purchase of fresh foods for distribution in Foodbank. Fund closed. Sussex Masonic Lodge grant – Fund to purchase food and other goods over Christmas. Fund closed.

Sainsburys plc grant – A grant towards the purchase of a new delivery van. Van purchased. Fund closed.

Big Lottery fund New (salaries) - Grants given for salaries, started in October 2022, with balances carried forward to September 2025. Sussex Community Fund – Grant towards employment costs of food distribution.

East Sussex County Council Food Security grant - Grant to help those struggling to afford food and essentials due to Covid 19. Financial inclusion grant – Salary grant, to employ a Senior Advocacy Officer.

Pathfinder grant – Salary for members of staff employed in the Pathfinder project of changing minds, changing policy and changing communities. Eastbourne Borough Council - Fund to purchase food and other goods over winter period. Fund closed.

Trussell Trust - Fund as winter support to assist vulnerable households. Southern Co-operative/ Lidl/ Sainsburys – Grant to assist foodbank operations.

East Sussex County Council Household support grant - Fund to assist vulnerable households in most need of support due to cost of living. Baby Basics, including Chalk Cliff Trust grant – This grant provides help for clients of the Baby Basics project.

Duke of Devonshire Charitable grant - Grant to assist foodbank operations. Asda charitable grant – Fund to help those struggling to afford food and essentials. Trussell Trust fundraising grant – Fund to provide employment for a fundraiser, to secure future funding sources. Trussell Trust collective grant – Fund to provide employment to investigate co-operative and collective foodbank operations across East Sussex. Trusthouse Charitable Foundation - Grant to assist foodbank operations.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

19 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at 1 Incoming
Resources		 Transfer Balance at 1 Incoming Resources Transfer Balance at 31
January 2023 resources
expended		 January 2024 resources expended December 2024
£ £ £ £ £ £ £ £ £
Reserve fund 140,000 - - 40,000 180,000 - - - 180,000
Future rent fund 240,000 - - - 240,000 - - - 240,000
Employment fund 140,000 - - - 140,000 - - - 140,000
520,000 - - 40,000 560,000 - - - 560,000

Designated Fund descriptions

Reserve fund

This is a reserve fund representing approximately 3 to 6 months expenditure, not otherwise covered by the rent and employment designated funds, in accordance with Charity Commission recommended best practice. Transfers to increase this fund, authorised by the trustees, are made from the General unrestricted funds.

Future rent fund

This fund sets aside sufficient amounts to cover lease commitments for the terms of the leases acquired at the end of 2022 and early 2023 for the premises at Grove Road and Brampton Road, Eastbourne, and continuing extension of those leases considered to be required to support the work of the charity as a going concern. Transfers to increase this fund, authorised by the trustees, are made to ensure the longer-term rent commitments, from the General unrestricted funds.

Employment fund

This fund sets aside amounts to cover employment changes, increased staff levels and potential redundancy costs at the end of grant funding periods. Transfers to increase this fund, authorised by the trustees, are made to ensure stability for future employment commitments, from the General unrestricted funds.

The need to keep reserves

The charity trustees have considered the need to hold these financial reserves including the following reasons:

The risk of an unforeseen emergency or other unexpected need, in terms of a rise in the demand from beneficiaries for services, sudden large expenditure for repair or asset renewal. Covering unforeseen day-to-day operational costs, such as employee long-term sickness absence, unexpected resignation of key staff, damage to key assets. A source of income not being renewed that would have significant and sudden consequences on operational activities. Planned commitments that need to be met, such as lease agreements and redundancy payments where projects may end. The need to fund short term deficits when funding applications may be pending and delayed.

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

20 Financial activities by project

The income funds of the charity include the following project analysis of costs and grant funding income.

Warehouse and distribution
Foodbank satellites
Baby Basics
Community development
Advice and debt service
Central services support		 Projects 2024
Project
direct costs
Support
costs
Total project
costs
Income
grant
funding
£
£
£
£
164,007
50
164,057
73,534
76,276
172
76,448
61,571
10,317
-
10,317
6,600
70,236
37
70,273
71,683
184,576
18,996
203,572
192,423
98,110
75,983
174,093
149,442
603,522
95,238
698,760
555,253		 Projects 2023
Project direct
costs
Support
costs
Total project
costs
Income
grant
funding
£
£
171,542
61
171,603
113,844
71,657
497
72,154
57,272
581
360
941
3,000
76,988
869
77,857
72,442
199,362
21,019
220,381
169,422
45,299
44,492
89,791
85,340
565,429
67,298
632,727
501,320

This project analysis agrees with the income from grant funding as shown in note 3 on page 30.

Costs include all charitable activities and support costs, excluding the value of donated goods, fundraising and investment costs, as shown in note 7 on page 31.

Service project fund descriptions

Warehouse and distribution - For the receiving, sorting, storage and distribution of food and other goods for clients, but not including the value of donated goods. Foodbank satellites – For the provision of food and other goods to clients in locations around Eastbourne.

Baby Basics project - For the provision of a wide range of supplies to clients for babies in locations around Eastbourne.

Community development – Working in conjunction with local authority, other relief and welfare agencies and clients to develop alternative ways to obviate the need for foodbanks. Advice and debt service – Working with clients and other agencies towards achieving outcomes of welfare benefits, debt advice and other signposts of support. Central services – For the provision of management, administration, finance, fundraising and personnel support services

Eastbourne Foodbank Annual Report and Financial Statements - 2024

Eastbourne Foodbank

Notes to the Financial Statements (continued) for the Year Ended 31 December 2024

21
Analysis of net assets between funds
Fund balances are represented by:
Property, vehicle and equipment
Investments
Current assets/ (liabilities)
Net fund balances		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
2024
Unrestricted
funds
Designated
funds
Restricted
funds
Total
2023
£
£
£
£
£
£
£
£
26,688
-
-
26,688
35,838
-
-
35,838
-
555,838
-
555,838
-
531,826
-
531,826
221,830
4,162
239,283
465,275
188,545
28,174
168,123
384,842
248,518
560,000
239,283
1,047,801
224,383
560,000
168,123
952,506

22 Operating lease commitments and Post Balance Sheet events

At the reporting end date, the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases for the premises at Grove Road and Brampton Road, Eastbourne, which fall due, as follows:

Within one year
Between two and five years		 2024
£
48,000
96,000
144,000		 2023
£
48,000
144,000
192,000

Eastbourne Foodbank Annual Report and Financial Statements - 2024