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← West Cheshire Foodbank

2025-03-31-accounts

A Charity registered in England and Wales Registration No. 1150934

WEST CHESHIRE FOODBANK

ANNUAL REPORT

and

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] MARCH 2025

WEST CHESHIRE FOODBANK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees in Office during the period of this report

Nigel Paramor (Chair)
Jim Forrester
DianeJenkins
Ian Oulton
Rev Dr Ron Reid
Linda Tompkins
Charity number 1150934
Principal address Units3 and 4
Stanney MillIndustrialEstate
Dutton Green
Chester
CheshireCH24SA
Independent examiner Xeinadin North West Limited
First Floor,The Foundation
Herons Way
Chester Business Park Chester
Cheshire
CH4 9GB

WEST CHESHIRE FOODBANK

CONTENTS

Page
Trustees' report 1 - 7
Financial report 8
Independent examiner's report 9
Statement of financial activities 10 - 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 24

WEST CHESHIRE FOODBANK

TRUSTEES REPORT

FOR THE YEAR ENDED 31[st] MARCH 2025

The Trustees of West Cheshire Foodbank would like to extend their heartfelt thanks to all those who have been involved in making the achievements summarised in this report possible, particularly its volunteers without whom none of this work would be possible.

The Trustees present their annual report and financial statements for the year ended 31[st] March 2025.

The charity Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission of England and Wales in exercising their powers or duties.

Objectives and activities

The charity's objects are the prevention or relief of poverty in the Chester, Ellesmere Port, Neston and contiguous areas, by means of :

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

West Cheshire Foodbank has worked towards the achievement of its charitable objects by focusing on several key activities during the report period. These are outlined below.

Emergency food provision (relief)

West Cheshire Foodbank has worked to provide relief to individuals or families in crisis particularly in West Cheshire, through the provision of emergency food supplies.

Signposting (relief and/or prevention)

West Cheshire Foodbank has worked to provide practical, mental and spiritual support either directly or through referral to approved partner agencies to enable individuals and families to avoid future crises.

In this reporting year, Financial Inclusion workers have again been present at Foodbank sessions to assist those in need to access financial help to which they are entitled.

Raising awareness (prevention)

West Cheshire Foodbank has worked to raise awareness of the causes of food poverty and to encourage both policy makers and local people to take action. West Cheshire Foodbank collaborates with partners and agencies involved in the locality to inform its fulfilment of its charitable objectives. Good relationships exist between West Cheshire Foodbank and the local authority, Cheshire West and Chester Council and with members of Parliament and local Councillors.

Elimination of the need for Foodbanks (prevention)

The Trustees have long recognized that work needed to be done to achieve the desire that Foodbanks should be eliminated in Britain. During this reporting year, it has continued to develop significant initiatives under the auspices of the Pathfinder programme initiated by the Trussell Trust. This national programme was terminated by Trussell Trust in 2025.

Achievements and performance

Vision

In the reporting year, West Cheshire Foodbank referred to its vision wheel and action plan to benchmark its activities and direction

Page 1

WEST CHESHIRE FOODBANK

TRUSTEES REPORT

FOR THE YEAR ENDED 31[st] MARCH 2025

WCFB Vision Wheel

General

West Cheshire Foodbank is part of the Trussell Trust Foodbank network. Membership of this network provides key means of evaluating the extent to which the charity meets its charitable objectives. Updated Trussell Trust branding was adopted during the year.

West Cheshire Foodbank collates data from across its operation primarily using the information system developed by the Trussell Trust. Analysis is carried out to provide robust statistical indicators for quantifiable aspects of the charity's performance.

West Cheshire Foodbank is an established and effective well supported Foodbank, having a good public image. It enjoys a good relationship with Trussell Trust with which it has a high reputation and was recognised as a leading Trussell Trust Pathfinder Foodbank. This reputation is reflected in the variety of individuals and organisations which support it by donating food and funds.

It provided food to 12,020 individuals in 2,762 households in the financial year 2024-2025 and maintained positive working relationships with a wide range of partner agencies which it keeps under review. The Foodbank has a committed team of regular volunteers as well as five members of staff during the reporting year. It has an organisational structure which includes a dedicated board of Trustees which normally meets monthly. An operations team meeting is held regularly and reports to the Trustee meeting.

Raising awareness of food poverty

West Cheshire Foodbank has taken significant steps to raise awareness about the causes of poverty including local media coverage and communication with MP's, Councillors, local policy makers and other influential local persons. It works with local agencies and charities through the coordinating project, the West Cheshire Food Partnership. The shared vision is for a network of hospitable, local Meeting

Page 2

WEST CHESHIRE FOODBANK

TRUSTEES REPORT

FOR THE YEAR ENDED 31[st] MARCH 2025

Places which combine the provision of emergency food supplies with advice and support plus activities to counter social isolation and increase skills and confidence.

West Cheshire Foodbank enjoys a strong partnership with Citizens Advice Cheshire West, whose staff provide skilled support in developing meeting places, professional expertise in supporting those who need to use the Foodbank, and an ability to report on policy impact at a detail level.

West Cheshire Foodbank has used a variety of approaches to raise awareness of the causes of food poverty and to encourage both policy makers and local people to take action. Much of this is coordinated by a group of people with lived experience of food poverty, known as Changemakers.

West Cheshire Foodbank works alongside local referral partners, the University of Chester and the Trussell Trust to collect and analyse hard data and stories providing insight into why people fall into food poverty and their coping mechanisms.

The Foodbank maintains an online presence to help communicate the narratives of local people in crisis. This includes a website (https://westcheshire.foodbank.org.uk), a Facebook page (search west cheshire foodbank) and X (twitter) account (@westcheshirefb). A regular newsletter is available on-line and distributed by email to a large number of recipients.

Emergency food provision

In the reporting year, West Cheshire Foodbank provided 11,790 parcels of emergency food supplies to 12,020 people. Of those confirmed to be in crisis by referral agencies, 3,296 were children under 16 years of age. Analysis of vouchers issued shows that the main types of crisis were rising costs of essentials (36%), debt (16%) and mental or physical health issues (8%).

In contrast to the national picture reported by Trussell Trust, West Cheshire Foodbank has noted a decline in demand for assistance. This may possibly be attributed to good provision by other local agencies including the local authority.

Some 82 volunteers worked for the Foodbank during the year with new volunteers joining the Foodbank on a regular basis. Volunteer turnover is low; some current volunteers have been with Foodbank since it began in 2012. Volunteers clearly enjoy the work they do and have good camaraderie between them. The Trustees express their heartfelt thanks to the volunteers, without whom the Foodbank could not operate.

Community food donations continue to be generous although declining. Food purchases are increasingly required to allow the Foodbank to meet the demand placed on it for emergency food supplies. In total the Foodbank distributed 123,581kg of food (158,148kg in FY23/24) to local people in crisis during the report period. Stock received was 131,820kg (145,951kg in FY23/24).

The figures below show some of the statistics available in graphical form.

Financial review

West Cheshire Foodbank holds significant funds in its bank accounts, some of which are in restricted funds. Funding is dependent to a large extent on grants, although there is significant corporate and individual donation. Finances are being managed well and robust policies and controls are in place.

During the year the charity received total income of £753k, an increase of £14k compared to 2023/24. Expenditure in the year totalled £734k, a decrease of £50k compared to 2023/24.

Overall this has resulted in total funds carried forward of £584k at 31 March 2025 (2024: £566k). Of this, £27k (2023: £14k) was restricted and £380k (2024: £514k) was designated for particular purposes, leaving £177k for general purposes.

West Cheshire Foodbank was pleased be selected as the major charity for the 2024 MBNA Chester Marathon, a series of three major athletic events. This provided £20,825 to its General Fund.

The Board of Trustees regularly reviews its reserves policy as part of its Risk Register which considers the severity and likelihood of the primary risks to the charity. It has established a policy

Page 3

WEST CHESHIRE FOODBANK

TRUSTEES REPORT

FOR THE YEAR ENDED 31[st] MARCH 2025

whereby unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of projected expenditure for the following financial year.

Page 4

WEST CHESHIRE FOODBANK

TRUSTEES REPORT

FOR THE YEAR ENDED 31[st] MARCH 2025

Narrative review of the year

The year under review was one where operations were once again conducted mainly on a one-toone interpersonal basis in our Distribution Centres. Where possible this includes the sharing of conversation, cups of tea and meals in warm meeting places alongside the giving out of food parcels and much-needed advice, support and signposting. Efforts were made so that people in need could be treated with dignity and our volunteers could feel that they were directly making a real difference. Invaluable input to this came from participatory groups based on the lived experience of those involved. The Trustees are profoundly grateful to all who make this possible.

Local community-led facilities (“hubs” in our terminology), often facilitated by local Councillors, continue to be an important part of food provision. West Cheshire Foodbank acts as a major distributor of food to these hubs. Many have become established as local meeting places. In general, hubs do not have any formal structures or status, so, in consultation with the hubs, West Cheshire Foodbank has developed and signed Memoranda of Understanding so that the legal responsibilities of and expectations on both parties are clearly understood. West Cheshire Foodbank also provides support in the form of training for volunteers and advice on operations.

West Cheshire Foodbank continues to respond to the needs of the homeless, people living in temporary accommodation, asylum seekers and refugees largely financed with the aid of specific grants received for this purpose. Many such people fall outside the referral systems which are in place or simply do not understand how such systems work. There are often language or cultural difficulties or misunderstandings. West Cheshire Foodbank has implemented flexible systems to respond to these needs by supplying culturally appropriate food and other supplies and guiding people towards relevant longer-term sources of help and advice. A recent report[1] describes how the local authority (Cheshire West and Chester) supports such work.

The effects of the cost of living crisis continue to be felt with need rising and food donations no longer sufficient to meet the need, so West Cheshire Foodbank has had to use reserves for food purchases. While reserves are sufficient for this for the time being, it is less clear how need can be met over the longer term unless there is a clear change in direction in society and in national policy.

Although the Trustees continue to hold to the fundamental principle of the provisionality of the existence of the Foodbank, they nevertheless seek to continually improve the professionalism of its operations. To this end, staff reorganisation involved appointing an Operations Manager and Centre Coordinator.

During the course of the reporting year, the Action Plan was updated; a revised and expanded Risk Register was approved; the IT systems were updated and the implementation of Office 365 was continued, with the prospect of more efficient document sharing being available through SharePoint; a revised Staff handbook was adopted; considerable work was undertaken on developing and implementing policies on Equality, Diversity and Inclusion; and the regular programme of reviews and updating of major policies continued.

Development Projects

Our Vision remains to end the need for West Cheshire Foodbank. We aim to work towards this by working with partners and local communities to treat the underlying drivers of foodbank use, such as debt, increased cost of living, mental health and insecure housing.

During this reporting year, the national Pathfinder Project was wound down by the Trussell Trust. West Cheshire Foodbank considered how to continue the valuable learning and new directions which had been developed using the resources provided for this project.

One of the more successful of these was to partner with Citizens Advice Cheshire West to develop and deliver a Financial Inclusion Project, which gives access to specialist money advice to everyone referred to West Cheshire Foodbank for an emergency food parcel. Funding was sought to continue

1 From Strangers to Neighbours, The Church and the Integration of Refugees, George Lapshynov, Theos 2025, ISBN 978-10682488-0-1, pp35-36

Page 5

WEST CHESHIRE FOODBANK

TRUSTEES REPORT

FOR THE YEAR ENDED 31[st] MARCH 2025

this work and at the end of the financial year a bid to the National Lottery for this was approved so that the work can continue for a further three years.

The table below highlights the outcomes for 2024/25

Individuals Accessing
Service		 Confirmed Financial
Gains		 Individuals with Debt
Written Off		 Total amount of debt
written off		 No longer need FB
support
526 £586,717 6 £27,479 215

Grant funding has also enabled West Cheshire Foodbank to work closely with several referral partners who support families with children. This project gives an alternative to an emergency food parcel by issuing a one-off grocery voucher which can be redeemed at a supermarket. The impacts are overwhelmingly positive, in terms of offering a more streamlined, efficient and less resourceintensive service, and giving visitors enhanced convenience, choice and dignity.

West Cheshire Foodbank knows that people who need to use Foodbanks are the best people to help inform the work and keep it on track as West Cheshire Foodbank strives to achieve its strategic aims. In 2023/24 West Cheshire Foodbank commissioned a research report[2] to evaluate the effectiveness of taking a participatory approach. West Cheshire Foodbank continues to seek ways to implement such approaches including consultation with Changemakers and actively seeking a Trustee with lived experience.

Looking to the future

Recognising a need for progress, West Cheshire Foodbank will seek to improve its communications with the public, community influencers and its team of volunteers. It will also endeavour to ensure that volunteers and staff are supported to the best of its abilities in areas of pastoral care, training and developmental opportunities.

West Cheshire Foodbank will also seek to ensure that the structure and mode of operation of Foodbank is “fit for purpose” in achieving its objectives.

Structure, governance and management

The charity is a CIO – foundation model registered on 22 February 2013 with the Governing document amended on 10 December 2013 and 6 April 2017.

The Trustees who served during the year and up to the date of signature of the financial statements were:

Nigel Paramor (Chair) Ian Oulton Diane Jenkins Rev Dr Ron Reid

Linda Tompkins

Jim Forrester

Trustees are appointed in accordance with the governing document of the charity. None of the Trustees has any beneficial interest in the charity.

All Trustees have defined areas of responsibility commensurate with their skills and experience and undertake training in relevant subjects.

Skills audits are conducted on a regular basis and additional Trustees will be recruited in the coming financial year to ensure that any gaps in skills are remedied.

An appropriate Financial Control Policy is in place and is reviewed regularly by the Trustees, as are policies on Safeguarding; Health and Safety; Handling Complaints; Grievance; Capability;

2 Participatory Approaches at West Cheshire Foodbank - Learning Report. Ross, Evans, White. University of Chester, 2024

Page 6

WEST CHESHIRE FOODBANK TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2025 Disciplinary and Dismissal- INhistleblowing- Dignity at Work,. Violence., Harassment and Bullying., Risk. Gifts and Hospitality,. Bribery and anti-corruption,. Data Protection., Data Privacy and GDPR,. and Social Media. A Code of Conduct has also been implemented. Funds held as custodian Trustee West Cheshire Foodbank andlor its Trustees did not hold funds as custodian Trustee on behalf of others for the report period. The Trustees, Report was approved by the Board of Trustees on 12th November 2025. Rev Dr R J Reld (Trustee) Page 7

WEST CHESHIRE FOODBANK

FINANCIAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The charity is a Charitable Incorporated Organisation (CIO) - Foundation Model

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr Nigel Paramor

Mr James Forrester Mrs Diane Jenkins Mr Ian Oulton

Rev Dr Ron Reid

Mrs Linda Tompkins

[None of the trustees has any beneficial interest in the charity.

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Page 8

WEST CHESHIRE FOODBANK

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST CHESHIRE FOODBANK

I report to the trustees on my examination of the financial statements of West Cheshire Foodbank (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Xeinadin North West Limited

First Floor, The Foundation Herons Way Chester Business Park Chester Cheshire CH4 9GB 12 November 2025

WEST CHESHIRE FOODBANK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
2
694,445
27,000
Investments
3
31,584
-
Other income
4
-
-
Total income
726,029
27,000
Expenditure on:
Charitable activities
5
720,732
13,491
Total expenditure
720,732
13,491
Net income/(expenditure) and movement in funds
5,297
13,509
Reconciliation of funds:
Fund balances at 1 April 2024
551,981
13,678
Fund balances at 31 March 2025
557,278
27,187		 Total
2025
£
721,445
31,584
-
753,029
734,223
734,223
18,806
565,659
584,465		 Total
2024
£
721,982
14,294
2,500
738,776
784,906
784,906
(46,130)
611,789
565,659

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WEST CHESHIRE FOODBANK

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
2
689,682
32,300
Investments
3
14,294
-
Other income
4
2,500
-
Total income
706,476
32,300
Expenditure on:
Charitable activities
5
726,262
58,644
Total expenditure
726,262
58,644
Net income and movement in funds
(19,786)
(26,344)
Reconciliation of funds:
Fund balances at 1 April 2023
571,767
40,022
Fund balances at 31 March 2024
551,981
13,678		 Total
2024
£
721,982
14,294
2,500
738,776
784,906
784,906
(46,130)
611,789
565,659

WEST CHESHIRE FOODBANK

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 2025
£
22,711
549,408
572,119
(4,542)		 £
16,888
567,577
584,465
27,187
557,278
584,465		 2024
£
23,436
521,442
544,878
(4,822)		 £
25,603
540,056
565,659
13,678
551,981
565,659

The financial statements were approved by the trustees on 12 November 2025

Rev Dr Ron Reid Trustee

WEST CHESHIRE FOODBANK

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
18
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
-
-
31,584		 £
(3,618)
31,584
-
27,966
521,442
549,408		 2024
£
(34,318)
2,500
14,294		 £
(63,247)
(17,524)
-
(80,771)
602,213
521,442

WEST CHESHIRE FOODBANK

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

1 Accounting policies

Charity information

West Cheshire Foodbank is a CIO Foundation registered on 22 March 2013.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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

The financial statements 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 financial statements, 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 financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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

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.

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.

Donated goods are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the item is probable and that economic benefit can be measured reliably.

Donated goods are included in income at the estimated value of the gift to the charity when received, based on the amount that the charity would have been prepared to pay for these goods had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the same amount.

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Plant and equipment at varying rates between 25% and 50% straight line Motor vehicles 25% straight line

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 the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.10 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.

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
250,754
2,000
Grants
78,548
25,000
Donated goods and
services
365,143
-
694,445
27,000		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
252,754
285,395
32,300
103,548
-
-
365,143
404,287
-
721,445
689,682
32,300		 Total
2024
£
317,695
-
404,287
721,982

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 31,584 14,294
4 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net gain on disposal of tangible fixed assets - 2,500
5 Expenditure on charitable activities
Provision of Provision of
foodbank foodbank
services services
2025 2024
£ £
Direct costs
Staff costs 215,211 199,880
Depreciation and impairment 8,715 8,715
Rent and Water 15,738 14,897
Volunteer events and expenses 3,003 10,169
Sub-contractor costs 5,213 -
Centre costs 4,253 8,423
Warehouse costs 3,803 3,627
Vehicle costs 3,923 7,995
Food, equipment and operating expenses 456,127 516,400
715,986 770,106
Share of support and governance costs (see note 6)
Support 15,717 13,400
Governance 2,520 1,400
734,223 784,906
Analysis by fund
Unrestricted funds - general 720,732 726,262
Restricted funds 13,491 58,644
734,223 784,906

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Support costs allocated to activities

6
Support costs allocated to activities
Light and heat
Office, administration and phone
Communications and publicity
Gain or loss on disposal of tangible fixed assets
Governance costs
Analysed between:
Provision of foodbank services
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Loss/(profit) on disposal of tangible fixed assets		 2025
£
4,440
9,229
2,048
-
2,520
18,237
18,237
2025
£
2,520
8,715
-		 2024
£
3,612
9,177
3,111
(2,500)
1,400
14,800
14,800
2024
£
1,400
8,715
(2,500)

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries		 2025
Number
5
2025
£
215,211		 2024
Number
5
2024
£
199,880

There were no employees whose annual remuneration was more than £60,000.

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Employees (Continued)
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 43,903 14,200

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Tangible fixed assets

Plant and
equipment
£
Cost
At 1 April 2024
7,436
At 31 March 2025
7,436
Depreciation and impairment
At 1 April 2024
6,358
Depreciation charged in the year
540
At 31 March 2025
6,898
Carrying amount
At 31 March 2025
538
At 31 March 2024
1,078
12
Debtors
Amounts falling due within one year:
Other debtors
13
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income		 Motor
vehicles
£
32,700
32,700
8,175
8,175
16,350
16,350
24,525
2025
£
22,711
2025
£
2,542
-
2,000
4,542		 Total
£
40,136
40,136
14,533
8,715
23,248
16,888
25,603
2024
£
23,436
2024
£
3,413
9
1,400
4,822

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At
Westminster foundation
Cllr Rudd IT Grant
Marjory Boddy Fund
FIW Grant
Previous year:
At
Westminster foundation
Cheshire Community Foundatio
Cheshire West Voluntary Action Grant
Cllr Rudd IT Grant		 1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
13,220
-
(13,220)
-
458
-
(271)
187
-
2,000
-
2,000
-
25,000
-
25,000
13,678
27,000
(13,491)
27,187
1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
37,700
25,000
(49,480)
13,220
839
3,000
(3,839)
-
483
4,300
(4,783)
-
1,000
-
(542)
458
40,022
32,300
(58,644)
13,678

Cheshire Community Foundation grant

A specific grant to finance the enhancement of fruit and vegetable provision at Neston Foodbank. In response to increasing calls for 'no cook' food provision we now look to expand to provision of bread/similar non cook food.

Cllr Rudd IT grant

A grant by Cllr Bob Rudd during his year as Sheriff from Councillors allowances to be expended on IT equipment.

Marjory Boddy Foundation/CWVA

Grant ultimately funded from MB via a pot managed by CWVA to fund temp housed childrens’ activities over summer holidays

FIW grant

Grant to fund enhancement of IT systems across all sessions and links to Citizens Advice Financial inclusion workers

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Pathfinder reserve 190,892 - - (190,892) -
Annual CWAC Grant 7,000 7,000 (7,000) - 7,000
Specific food donations 42,297 - - (42,297) -
Van Reserve Fund 10,000 - - 10,000 20,000
Westminster foundation 20,000 - (23,630) 20,000 16,370
Development project reserve
(formerly pathfinder) 178,238 - (90,838) 190,892 278,292
Food purchases reserve 63,323 - (47,753) 25,000 40,570
Fresh food grant - - - 18,000 18,000
Household support - 4,000 (4,000) - -
Financial Inclusion 78,548 (78,548)
General funds 40,231 636,481 (468,963) (30,703) 177,046
551,981 726,029 (720,732) - 557,278
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Pathfinder reserve 281,152 45,945 (136,205) - 190,892
Annual CWAC Grant 5,251 7,000 (5,251) - 7,000
COVID/Specific food donations 93,843 - (51,546) - 42,297
Van Reserve Fund - 2,500 (8,284) 8,000 2,216
Westminster foundation - - - 20,000 20,000
Development projects reserve
(formerly Pathfinder) 205,590 45,946 (73,298) - 178,238
Trussel Trust FIW grant
(formerly Pathfinder) 75,563 - (75,563) - -
Annual CWAC grant 5,251 - (5,251) - -
Food purchases reserve 93,843 - (50,520) 20,000 63,323
Van reserve fund - 2,500 - 8,000 10,500
General funds (188,726) 602,585 (320,344) (56,000) 37,515
571,767 706,476 (726,262) - 551,981

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Unrestricted funds

(Continued)

Development projects reserve (formerly Pathfinder)

WCFB was selected in 2021 as one of a small number of Trussell network foodbanks to take part in the Pathfinder Programme to pilot ways of ending the need for foodbanks, and embed different ways of working into core operations.

Restricted Grant funding for a staff member has been provided by Trussell, expiring March 2025. At the same time, the Trustees committed a substantial amount of funds built up from windfall donations during Covid lockdowns to expand the scope of various projects, including research and development of Participation resources from a lived experience group which has been widely utilised by the Trussell network. The Trustees expect to continue aspects of development work at least into the 24/5 financial year.

Trussell Trust Financial Inclusion Worker grants

Grant funding in 2021 (received annually) for 3 year period, extended to May 2025, to support employment of Citizens’ Advice FI workers at Foodbank sessions from Trussell. Lottery funding in p’ship with CACW now ensures continuation of work for a further 3 years.

Food purchases

Initially set up 2020 during Covid as a restricted fund for specified large monetary donations towards purchase of food to meet needs against a shortfall in donations, the Trustees have continued to allocate funds annually given ongoing declining food donation trends to ensure sufficient resource to maintain support to local people in crisis. Also includes provision for fresh food purchase by a number of hubs

New van reserve fund

During the financial year the Trustees committed funding toward the purchase of a new van, the old vehicle starting to cost substantially in terms of repairs/breakdowns. This fund represents provision for future vehicle purchase needs – increasing by £10k pa should funds permit

CW&C Council Donation

Annual donation from the Local Council which the Trustees have designated towards rental costs of warehouse.

HUGGG scheme for schools/agencies

Designation of funds to continue to fund a pilot (originally emanating from Pathfinder and funded by 2 grants from Westminster foundation) to provide supermarket vouchers to families in need as a more dignified alternative to 3 day emergency food parcels, enhancing individual choice and convenience. Some 40 referrers including schools and local childrens’ teams are trained to use the ‘Huggg’ online system to provide temporary emergency funds and signpost to WCFB for additional support in event that service is used more than 3 times in 6 months. The Trustees designated additional funds given the success of the pilot to continue the project into the 24/5 financial year.

Cheshire Community Foundation

Grants received over last 2 years to help fund provision of fresh food to supplement ambient food parcels.

CWVA Household support grants

Grants received upon application to CWVA (as agents for CW&C) for dissemination of Government Household support funds. Utilised in support of temporarily housed families in local Hotels and specific dietary needs of local refugees and asylum seekers.

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Unrestricted funds

(Continued)

Fund Transfers

£190,892 was transferred from the Pathfinder Reserve to the Development Project Reserve following the completion of the original objectives and to reflect revised plans for future use.

£10,000 was transferred from General Funds to the Van Reserve in line with the annual policy.

£20,000 was transferred from General Funds to the Vouchers for Families to allocate resources in line with planned activities.

£25,000 was transferred from General Funds to the Food Purchases Reserve to support future fund expenditure.

£18,000 was transferred from General Funds to the Fresh Food Grant Fund to support future fund expenditure.

16 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
16,701
187
Current assets/(liabilities)
540,577
27,000
557,278
27,187
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
25,065
538
Current assets/(liabilities)
526,916
13,140
551,981
13,678		 Total
2025
£
16,888
567,577
584,465
Total
2024
£
25,603
540,056
565,659

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

WEST CHESHIRE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Cash absorbed by operations 2025 2024
£ £
Surplus/(deficit) for the year 18,806 (46,130)
Adjustments for:
Investment income recognised in statement of financial activities (31,584) (14,294)
Gain on disposal of tangible fixed assets - (2,500)
Depreciation and impairment of tangible fixed assets 8,715 8,715
Movements in working capital:
Decrease/(increase) in debtors 725 (10,305)
(Decrease)/increase in creditors (280) 1,267
Cash absorbed by operations (3,618) (63,247)
19 Analysis of changes in net funds

The charity had no material debt during the year.