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2024-12-31-accounts

CHARITY REGISTRATION NUMBER: 1150746

Ely Foodbank

Unaudited financial statements

31 December 2024

Ely Foodbank

Financial statements

Year ended 31 December 2024

Page
Trustees' annual report 1
Independent examiner's report to the trustees 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9

Ely Foodbank

Trustees' annual report

Year ended 31 December 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 published in October 2019.

Reference and administrative details

Registered charity name Ely Foodbank Charity registration number 1150746 Principal office 10 Chapel Street Ely Cambridgeshire CB6 1AD

The trustees

The trustees who served during the year and at the date of approval were as follows:

S Greenish (Chair) S Ochieng (Treasurer) R Appadoo (Appointed 09/10/2024) S Baxter I Erviti (Appointed 04/06/2025) T Griffin J Howe C Barnes (Term ended 01/03/2025) M Bonney (Term ended 11/12/2024) J Webb (Term ended 09/10/2024)

Independent examiner A Robinson FCA Lovewell Blake LLP Chartered accountants First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA

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Ely Foodbank

Trustees' annual report (continued)

Year ended 31 December 2024

Objectives and activities

Objective

The objective of the charity is the prevention or relief of poverty within a 20 mile radius of the City of Ely by providing food, other household items and small grants to support people in need and/or to charities or other organisations working to prevent or relieve poverty.

Activities

The principal activity of Ely Foodbank is the collection and distribution of basic food items to support people in times of crisis. Food, either donated or purchased is sorted into emergency food boxes, packed according to family size with the aim of providing 3 days’ worth of food to people who find themselves in crisis and unable to buy sufficient food.

Public benefit

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on Public Benefit including, The Public Benefit Requirement (PB1), Running a Charity (PB2) and Reporting (PB3).

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Ely Foodbank

Trustees' annual report (continued)

Year ended 31 December 2024

Achievements and performance

Operating as part of the Trussell Trust network, during 2024 Ely Foodbank continued to run weekly distribution sessions across sites in Ely, March, Chatteris, Cottenham, Haddenham, Burwell, Soham and Waterbeach. Foodbank clients are identified by frontline care professionals from 103 active partner organisations who can issue vouchers to people and families in crises, so ensuring that our services are directed to those most in need. These vouchers are exchanged for sufficient food for 3 days at the foodbank distribution centres. These are typically set up as welcoming cafe style spaces where volunteers also serve tea and coffee and take time to listen and to point clients towards further sources of support. Clients visiting the distribution centres are usually able to select from a range of other donated items including toiletries, household items, hygiene products and pet food. During 2024 we supplied 3,689 boxes of food (2023 - 3,379) providing meals to around 8,831 people (2023 – 8,503), with around 38% being children, demonstrating the sustained and ever increasing demand.

Our volunteers and staff are able to direct clients to dedicated Citizens Advice advisors, enabling them to receive immediate and specific help with a wide range of benefit, housing, legal and other matters. This initiative is largely funded through a Trussell Trust grant which has been extended and now runs until the end of April 2026, with some additional funding coming from Ely Foodbank’s own reserves. The initiative continues to prove to be both successful and cost effective, with many positive outcomes for clients, and further funding to ensure the continuation of the partnership with Citizens Advice is actively being sought.

The Charity largely relies upon receiving donations of food from the general public, by way of collection points at a number of supermarkets and other shops and centres across our area. Local churches and schools regularly donate produce from their Harvest festival celebrations, and from other occasional collections, particularly in the run-up to Christmas. During 2024 we received 66,632kg of donated food, and 75,644kg was distributed to clients in food boxes. We topped up food donations by purchasing just over 5,500kg, more than double the amount we needed to purchase in 2023.

In financial terms, the generosity of new and existing supporters has enabled the charity to expand operations and seek to help more people in more ways. Throughout the year we were able to offer clients small grants to top up electricity/gas meters - nearly £9,000 of fuel/supermarket vouchers.

There were a number of changes to staff and staffing during the year due to operational changes and at the end of the year Ely Foodbank had 1 full-time and 4 part-time staff. The Charity could not operate without the loyal support of a team of dedicated volunteers; and the financial support of over 240 individual donors, local churches, schools, charities, and other organisations. As the Charity currently has very healthy financial reserves it has not sought additional funds from local charities for several years.

There were six Trustee meetings held during the year, two on-line meetings and four in person.

Serious incidents

The Trustees confirm that there are no serious incidents to report regarding operations in 2024.

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Ely Foodbank

Trustees' annual report (continued)

Year ended 31 December 2024

Financial review

The charity has income for the year of £479,991 (2023: £408,792) and expenditure of £485,232 (2023: £383,676). Closing funds of the charity have decreased to a balance of £311,307 compared to £316,548 in the previous year.

Reserves policy

The charity aims to hold free reserves sufficient to cover 6 months of unrestricted expenditure, which is currently estimated to equate to £179,485. This reserves level allows sufficient cash to cover normal monthly expenditure, the main components of which are employment costs and rent & occupancy costs. In the light of changing circumstances this figure will be kept under review by the Trustees.

The Trustees note that our reserves are declining.

Plans for future periods

The Trustees plan to continue to grow the charity, with an aim to increase the number of meals and other services provided for people, adults, and children, in crisis in the area stretching from Soham, through Ely and out to March. The Trustees have committed to a focus on fundraising and are seeking to employ a professional fundraiser to significantly increase the income of the charity.

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Ely Foodbank

Trustees' annual report (continued)

Year ended 31 December 2024

Structure, governance and management

Ely Foodbank is a Charitable Incorporated Organisation and a charity registered in effect from 8 February 2013. The charity is constituted and governed by Trustees under the terms of its memorandum and articles of association.

The charity’s Trustees are stated on the reference and administrative details of these accounts.

Recruitment and appointment of Trustees

New Trustees are appointed from a recruitment and selection process to enhance the skills and experience of the board as a whole. Once appointed, Trustees are provided with all the information required to assist them in performing their role as Trustees covering all aspects of the organisation.

Trustee induction and training

Following an induction by the charity and on request Lovewell Blake LLP provides Trustees with training regarding the responsibilities of being a charity Trustee. If Trustees request or require further input then the charity would arrange for them to attend external training as appropriate.

Risk analysis

The Trustees confirm that major risks to which the Trust is exposed are reviewed regularly.

True and fair override

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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice from 1 April 2005 which has since been withdrawn.

Independent examiner reappointment

A resolution to appoint A Robinson FCA of Lovewell Blake LLP as independent examiner will be proposed at the next Annual General Meeting.

The trustees' annual report was approved on 06/08/2025 and signed on behalf of the board of trustees by:

S Greenish (Chair) Trustee

S Ochieng (Treasurer) Trustee

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Ely Foodbank

Independent examiner's report to the trustees of Ely Foodbank

Year ended 31 December 2024

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2024 which comprise the statement of financial activities, balance sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) 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 since 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.

A Robinson FCA Independent Examiner

Lovewell Blake LLP Chartered accountants First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA 13/10/2025

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Ely Foodbank

Statement of financial activities

Year ended 31 December 2024

2024 2023
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations, grants and legacies 4 334,872 137,069 471,941 402,935
Investment income 8,050 8,050 5,857
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total income 342,922 137,069 479,991 408,792
=============================== =============================== =============================== ===============================
Expenditure
Charitable activities 5 358,970 126,262 485,232 383,676
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total expenditure 358,970 126,262 485,232 383,676
=============================== =============================== =============================== ===============================
------------------------------- ------------------------------- ------------------------------- -------------------------------
Net income (16,048) 10,807 (5,241) 25,116
=============================== =============================== =============================== ===============================
Transfers between funds (21,119) 21,119
------------------------------- ------------------------------- ------------------------------- -------------------------------
Net movement in funds (37,167) 31,926 (5,241) 25,116
=============================== =============================== =============================== ===============================
Reconciliation of funds
Total funds brought forward 287,300 29,248 316,548 291,432
------------------------------- ------------------------------- ------------------------------- -------------------------------
Total funds carried forward 250,133 61,174 311,307 316,548
=============================== =============================== =============================== ===============================

The notes on pages 9 to 15 form part of these financial statements.

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Ely Foodbank

Balance sheet

31 December 2024

2024 2023 2023
Note £ £ £ £
Current assets
Stock 9 26,121 25,373
Debtors 10 7,655 6,900
Cash at bank and in hand 287,386 287,504
------------------------------- -------------------------------
321,162 319,777
Creditors: Amounts falling due within
one year 11 9,855 3,229
------------------------------- -------------------------------
Net current assets 311,307 316,548
------------------------------- -------------------------------
Total assets less current liabilities 311,307 316,548
------------------------------ -------------------------------
Net liabilities 311,307 316,548
=============================== ===============================
Funds of the charity
Restricted funds 61,174 29,248
Unrestricted funds 250,133 287,300
-------------------------------- -------------------------------
Total charity funds 12 311,307
================================
316,548
===============================

These financial statements were approved by the board of trustees and authorised for issue on 06/08/2025, and are signed on behalf of the board by:

S Greenish (Chair) Trustee

S Ochieng (Treasurer) Trustee

The notes on pages 9 to 15 form part of these financial statements.

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is incorporated. The address of the principal office is 10 Chapel Street, Ely, Cambridgeshire, CB6 1AD.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on the going concern basis and the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected income and expenditure for the next 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Income tax

As a registered charity, the activities are exempt from United Kingdom Income and Corporation taxation, provided that the income is applied to charitable purposes.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

4. Donations, grants and legacies

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 147,812 10,392 158,204
Goods donated in kind 171,215 171,215
Grants
Trussell Trust 15,845 111,677 127,522
Ridge Clean Energy 15,000 15,000
------------- ------------- -------------
334,872 137,069 471,941
============= ============= =============
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations
Donations 162,456 6,500 168,956
Goods donated in kind 182,229 182,229
Grants
Trussell Trust 6,750 45,000 51,750
------------------------------- -------------------------- -------------------------------
351,435 51,500 402,935
=============================== ========================== ===============================

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

5. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Rent and occupancy costs 14,038 686 14,724
Fitments for food stores and equipment 465 15 480
Wages and salaries 94,059 17,510 111,569
Food purchases 7,505 7,505
Client help 1,673 7,210 8,883
Project costs 31,364 98,772 130,136
Goods Donated 170,467 170,467
Support costs 39,399 2,069 41,468
-------------------------------- ---------------------------- ---------------------------------
358,970 126,262 485,232
============================== =========================== ================================
2023 Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Rent and occupancy costs 13,889 759 14,648
Fitments for food stores and equipment 1,413 88 1,501
Wages and salaries 65,843 3,254 69,097
Food purchases 5,171 5,171
Client help 7,449 7,449
Project costs 37,071 45,671 82,742
Goods donated 179,646 179,646
Support costs 22,433 989 23,422
------------------------------- -------------------------- -------------------------------
332,915 50,761 383,676
=============================== ========================== ===============================
Analysis of support costs
2024 2023
£ £
Insurance 576
Administration 6,015 5,854
Telephone and answering service 3,676 4,397
Accounting and professional fees 11,080 2,234
Stationery and printing 610 466
Training 1,163
Travel Expenses 4,105 911
Van hire 14,243 9,560
--------------------------- ---------------------------
41,468 23,422
========================= ==========================
6. Independent examination fees
2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,890 1,590
====================== =============

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

7. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Wages and salaries 107,577 67,433
Social security costs 1,305
Pension costs 2,687 1,664
--------------------------- ----------------------------
111,569 69,097
========================= ==========================

The average head count of employees during the year was 6 (2023: 5).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

Key Management Personnel

The key management personnel of the charity comprise the Trustees. The Trustees all give their time and expertise without any remuneration or any other benefit in kind. (2023: £Nil).

8. Trustee remuneration and expenses

Trustees were reimbursed expenses amounting to £Nil (2024: £1,358) during the year.

9. Stocks

2024
2023
£ £
Raw materials and consumables 26,121 25,373

Donated goods are included at fair value based on a value per kilogram of £2.77 determined by the Trussell Trust.

10. Debtors

2024 2023
£ £
Prepayments and accrued income 655
Other debtors 7,000 6,901
---------------------- -------------
7,655 6,901
===================== =============
Creditors: Amounts falling due within one year
2024 2023
£ £
Trade creditors 150
Accruals and deferred income 9,705 1,749
Social security and other taxes 1,480
---------------------- -------------
9,855 3,229
====================== =============

11. Creditors: Amounts falling due within one year

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

12. Analysis of charitable funds

Year ended 31 December 2024

Restricted funds

At 31 Dec
At 1 Jan 2024 Income Expenditure Transfers 2024
£ £ £ £ £
Trussell Trust CA Project 27,748 72,000 (51,756) 47,992
Chatteris Feoffee Fund 1,500 (1,500)
CA Extension (18,000) 18,000
Cadent 392 (392)
OLM Trussel Trust 39,677 (42,796) 3,119
Ridge Clean Energy 15,000 (6,818) 8,182
Soham Charities 10,000 (5,000) 5,000
----------------------------- ------------------------------ ------------------------------- ------------- -----------------------------
29,248 137,069 (126,262) 21,119 61,174
============================ ============================ =============================== ============= ============================
Designated funds
CA Project 53,169 (20,964) 32,205
============= ============= ============================ =========================== =============================
Unrestricted funds
General Funds 234,131 342,922 (338,006) (21,119) 217,928
================================== ================================ ==================================== =============================== ==================================
Year ended 31 December 2023
Restricted funds
At 31 Dec
At 1 Jan 2023 Income Expenditure Transfers 2023
£ £ £ £ £
Trussell Trust CA Project 28,509 45,000 (45,761) 27,748
Chatteris Feoffee Fund 6,500 (5,000) 1,500
-------------------------- -------------------------- -------------------------- ------------- --------------------------
28,509 51,500 (50,761) 29,248
========================== ========================== ========================== ============= ==========================
Designated funds
CA Project (9,331) 62,500 53,169
============= ============= ============= ============= =============
Unrestricted funds
General Funds 262,923 357,292 (323,584) (62,500) 234,131
=============================== =============================== ================================= ============= =================================

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Ely Foodbank

Notes to the financial statements (continued)

Year ended 31 December 2024

Restricted fund purposes:

The following restricted projects have been completed:

Designated fund purposes:

13. Analysis of net assets between funds

31 December 2024

General Designated Restricted Total
Funds Funds Funds Funds
£ £ £ £
Current assets 217,928 32,205 61,174 311,307
--------------------------------- ---------------------------- ------------------------------ ----------------------------------
Net Assets 217,928 32,205 61,174 311,307
=============================== =========================== ============================ ==================================
31 December 2023
General Designated Restricted Total
Funds Funds Funds Funds
£ £ £ £
Current assets 234,131 53,169 29,248 316,548
------------------------------- ------------- -------------------------- -------------------------------
Net Assets 234,131 53,169 29,248 316,548
=============================== ============= ========================== ===============================

14. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2024 2023
£ £
Not later than 1 year 2,460 2,460
====================== ======================

15. Related parties

There were no related party transactions in this or the prior year.

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