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2022-03-31-accounts

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471 Alton Christian Care Ltd

Report of the directors and audited fnancial statements for the year ended 31st March 2022.

Charity name : Alton Christian Care Ltd

Charity Registration Number :1151471

Company Registration Number : 08334039

Registered Office : Market House, 21 Lenten Street, Alton GU34 1HG

Directors and Trustees

L.Duncan R.Kemp T.Pinchen (Chair) P.Susans T.Thomas D.Weideman

Operations Manager : I.M. Dane Assistant Manager: S.Mills Treasurer: M.Pamplin

Honorary Independent Examiner :

Felicity Brindley, Redcot, Gaston Lane, South Warnborough, Hampshire.

Bankers:

HSBC , Lansdowne House,74 High Street, Alton. GU34 1EZ

Associated Organisation : The Trussell Trust.

The Trussell Trust (registered Charity number 1110522 ) is the organisation to which the charity is affiliated and which sets out management and organisational standards.

Purpose and Aims

The charity's purposes are set out in the company's memorandum of terms but the primary purpose is to operate the Alton Foodbank.

The main focus is the collection and distribution of food in accordance with the rules and recommendations set out by the Trussell Trust who are the overarching sponsors for more than 400 foodbanks throughout the UK.

A secondary object was established which is the operation of a school uniform bank for local schools in the immediate area.

The aims and objectives were expanded in 2020 at The Charity Commission and Companies House to ensure that the Trust could give financial contributions to other organisations operating in the same area.

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

How our activities deliver public beneft.

Food Supply

A wide range of people from all backgrounds and irrespective of race or belief derived benefit from our activities.

In the previous reporting year we distributed approx. 14.9 tonnes of food. However, this year we distributed some 23 tonnes. This was a dramatic increase, mainly due to the impact of the Covid situation on families and employment opportunities in the area. We redeemed 634 vouchers in the reporting period which covered 1808 individuals. This represents approximately 5424 days worth of food provided.

Low income now accounts for as many voucher referrals as benefit changes and delays together.

An analysis of the vouchers issued by location and type of crisis is given at annex one of this report.

Support is given to the SDAS women’s refuge in Alton. In addition we passed surplus food stocks to other Trussell Trust Foodbanks and a small amount to other local organisations such as another local charity, Bushy Leaze, to ensure that the Charity maintained appropriate levels of stock within the correct date parameters. This ensured that we avoided the situation whereby stock surpluses for particular date ranges were wasted. We also supported the breakfast clubs at two local schools, Eggars and Wooteys.

The Trussell Trust recommendation that we supply three days’ worth of meals for a maximum of three occasions has been followed with a few rare exceptions where circumstances required a more relaxed policy. In practice many of the people using our service have been the subject of benefit changes, cuts and delayed appeals etc. An increasing proportion are found to be on minimum wage flexible working hour contracts, with insufficient work periods to support a reasonable income during a working week. Analysis of the statistics is given below. In addition we have found organisations are less likely to be able to help clients stop being dependant on the foodbank. This has meant that we have had to be flexible in supporting some clients for a longer period or at less frequent intervals.

The Charity does not undertake assessments of need but relies on referrals with vouchers issued from Citizens Advice Bureau, Social Services, schools, doctors etc.

School Uniform Bank Policy

The Foodbank has continued to collect and offer school uniform for both primary and secondary schools. Because much of the school uniform is branded then if we do not have items of uniform available then we have introduced a system of direct purchase of the required items from suppliers.

CA advisor

During the last year the Foodbank – with TT support – trialled a scheme whereby the foodbank paid for a specific advisor to help those attending try and alleviate the reasons why they needed foodbank help. This trial was evaluated after 6 months and found to be helpful. It is been extended into a two year relationship.

Political campaigning

The TT are trialling the use of local teams across the UK to advocate for local changes, the Foodbank is already represented on such a local group with CA and other suppliers. It is proposed to migrate this arrangement into the TT programme later in 2022.

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471 External use

Due to the pandemic there was little use of our facilities by third parties.

and Operation.

Structure Governance, Management

The Foodbank has continued to operate as a separate entity but with close links to other Alton Charities. The lead Church in the town continues to be the Butts Evangelical Free Church. Arrangements are in place to ensure that there is no conflict of interest between the two organisations since some Trustees have a dual role as members of the Butts Church (one as Trustee) as well as directors of the Charity. Our manager, Ian Dane, also has a role as a Trustee of the Grain House Trust.

The Trust is governed by the Board of Trustees who are also the directors for Company Act purposes. The directors meet quarterly unless a special meeting is required although email decision making takes place where necessary.

The Trustees devolve day to day operation to their manager who is responsible for maintaining an operations board on which sit representatives of the local participating churches and which deal with the day to day operating issues. The operations board also meets quarterly or as required. .

There are some 40 volunteers overall, including Trustees and manager who give their time to staffing the distribution centre and running the warehouse. The turnover of volunteers is low and there is a waiting list. Apart from repayment of specific authorised expenses no remuneration is claimed by or paid to volunteers and Trustees other than the manager and the assistant manager . It should be additionally noted that several volunteers regularly use their own vehicles to transport crates of food between warehouse and distribution centre without payment

It is difficult to quantify the value of the activities carried out by volunteers, however, based on an average of three persons per minimum 2 hour session in warehouse and distribution centre twice a week it is easy to calculate that well in excess of 600 man hours is given freely by volunteers. As the time involved is greater than this per session plus additional times for special activities such as audit and dealing with Christmas bulges in donations this figure is likely to be a significant underestimate. In addition volunteers use their own vehicles to transport food to and from collection points and the warehouse and distribution centre.

Although it is difficult to put a value of this volunteer activity it is likely that to provide this amount of help would be in the order of £10000 per annum if staff had to be paid at close to the minimum wage and vehicle hire costs were included.

Serious Incidents

No financial fraud or safeguarding incidents were reported to the Trustees during the accounting period.

Property

The Trust continues to benefit from free accommodation for its warehouse facility from another charitable trust. The lease for the distribution centre, operating from a shop unit in the Market Square, Alton owned by the Town Council which was originally for one year continued with a new lease. The rent is less than market rent. It should be noted that in the current reporting year the Foodbank was given substantial rebate from Rent by the Town Council and also benefited from national business rent relief schemes operated through East Hampshire DC.

Business rates normally form a significant part of the charities unavoidable outgoings as well as the standing charges for Water and Sewage. Electricity is billed monthly by the Town Council as Landlords from their joint arrangements for the Town Hall.

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

Future Premises

In November last year the Charity was made aware of the proposed Community Hall that was to be provided to the District Council and thus the Town Council as S106 provision from a nearby housing redevelopment site. Discussions indicated that there was just sufficient space to accommodate a combined CA and Foodbank operation in the building. A draft layout was agreed and further information in relation to the likely running costs is awaited. Until then the foodbank is holding over on its lease from the Town Council. The co-location of the shop and warehouse will have significant operational benefits in minimising manual handling of goods and their transport and has the prospect of increased opening hours. In addition the should be increased opportunities to signpost clients to CA help.

Birthday

Last November saw the 10[th] birthday of the foodbank and we were able to hold a function to thank our volunteers and supports for their help over the last 10 years.

Risk Management

The Trustees review the major risks to the Charity and are also responsible for Health and Safety. An induction pack covering operational systems and general H&S advice is given to volunteers.

Data protection is monitored by one Trustee and another takes the lead on child and adult protection issues.

Two Trustees act as line managers for the employed members of staff and for management and other issues raised by volunteers that they feel that they wish to raise away from the manager.

The greatest risk identified at the end of the accounting period is the need to generate additional donations to match our continuing outgoings.

Arrangements are in place to ensure that there are no conflicts of interest between our manager and the Grain House Trust as our landlord of the Warehouse. Two of the Trustees are also Trustees of the East Hampshire Citizens advice and appropriate voting restrictions are in place when joint matters are for discussion for both organisations.

GDPR

The Trussell Trust produced documentation and guidelines for the use of its web sites, database and general handling of paper and other records Trustees believe that the charity is compliant with the legal requirements.

Responsibilities of the Trustees

Trustees as directors are required to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of those resources, including income and expenditure, for the financial year.

Grants and income

The Trust has received several grants from organisations for which the Charity is grateful. In addition there have been a substantial number of small cash donations, through collecting tins, standing order or simple cash receipts. It is the policy of the Trust to acknowledge all receipts personally, but that individual donors shall remain anonymous unless publicity is authorised.

Fresh Vegetables

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

One of the originating deficiencies of the Foodbank format when it was originally set up was the inability to be able to give out fresh vegetables and fruit to supplement the tinned food diet. However, the response by local firms to Covid increase deliveries of these products has meant that the Charity has entered into contractual arrangements with a local firm to deliver a box of fresh food a week to those families presenting vouchers. This is for a trial period and only covers 2 months of the last part of the reporting period and was well received. Trustees have budgeted in the next financial year to continue this trial for a whole year.

Financial Balance levels

These appear high but are artificially enhanced by the various Covid grants and the rent and rate freeze. Trustees have taken steps to reduce the balance by:

Trussell Trust Audit

The TT amended their audit to a questionnaire this year. The nature of the tick box system caused concern as it failed to allow for appropriate comment. This lead to several questions being raised by TT to our area manager. These were immediately answered and the TT comments withdrawn apart from one item which suggested that the Trust needs a specific IT security policy whereas what we had was guidance and acceptance of systems and responsibilities by volunteers. Such a policy will be developed during the year.

It should be noted that food is recorded by weight to one decimal place only and over time reasonable assumptions made as to the weight of boxes and cartons can affect the overall calculations as can the rounding elements in the weighing process. Steps are taken to regularly check for items becoming out of date and a significant element in the figure for goods that had to be disposed relates to items donated that were already out of date or damaged.

Stock take

The Manager was able to conduct a stock take on 5[th] April 2022

However, analysis of the figures showed that we had dispensed just over a 100 tonnes of food since the Foodbank was first set up and as previously reported well over 23 tonnes of this had been in the current financial year.

It should also be noted that at the height of the pandemic the Trussell Trust authorised the removal of the need to date food. This was because the stocks were being turned over so quickly that it was unlikely that food would be come out of date. The Trustees were concerned that some of the food stocks with short dates would become out of use more quickly, however by careful management this did not happen and the amount of unusable food, mostly from out-of-date or damaged donations (rather than stock going out of date), has remained very low.

Fuelbank.

During the year it became apparent the fuel poverty was increasing. Research led Trustees to agree to partner with the Fuelbank charity who could help with clients on

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

direct debit arrangements. We made an initial donation of £5000 to that charity to draw down from. To date this project is believed to be a success. Sadly we still have to provide a significant number of top up vouchers for credit meter users which are purchased from the local co-op and marked for fuel use only.

Response to Corona Virus

This report follows the end of last years with its unusual restrictions and exceptional demand.

Trustees were able to partially reopen the shop and distribute prepacked bags of food. The number of volunteers available reduced due to health conditions and their need for self-isolation. We kept systems running by allowing cohabiting groups to operate alone packing bags and putting food onto the shelves. As the situation eased we were able to reopen more normally at the end of the FY.

The Trustees wish to record their appreciation of the support given by the Manager and Assistant Manager for their ability to keep track of the changing needs and operating requirements. In addition the Volunteers responded tremendously to the changing needs of the operating models. The Trustees also wish to thank G.Jacobs as the rota coordinator for her unending support in reordering the volunteer rotas, seemingly almost every other month to cope with the changing situations.

The additional governance actions that were put in place at the end of last year as a risk control measures were continued, but thank fully did not need to be drawn upon, although meetings still had to be held electronically and effective processes put in place for electronic payments and passing of invoices in as Covid secure way as possible.

The past year has seen a continuation of an extraordinary set of circumstances and the Trust has shown that it can cope and be resilient to the regular change of events. On this basis, and with a high balance of funds the directors have confidence that the charity can sustain its operations with a high level of purchases for the following year.

T.Pinchen Chairman of Trustees 1[st] August 2022

Report approved by Trustees on 1st September 2022

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471 Annex 1

Vouchers issued by Ward Financial year 2021/2022

No.
Vouchers Adults Childr Children
Ward fulflled Adults (%) en (%) Total
Alresford and Itchen
Valley 2 2 100% 0 2
52.08
Alton Amery 18 25 % 23 47.92% 48
60.34
Alton Ashdell 55 70 % 46 39.66% 116
58.76
Alton Eastbrooke 167 265 % 186 41.24% 451
52.08
Alton Holybourne 47 75 % 69 47.92% 144
51.85
Alton Westbrooke 73 84 % 78 48.15% 162
46.55
Alton Whitedown 36 54 % 62 53.45% 116
46.19
Alton Wooteys 125 206 % 240 53.81% 446
62.50
Bentworth & Froyle 6 10 % 6 37.50% 16
Binsted, Bentley & 65.06
Selborne 24 54 % 29 34.94% 83
Clanfeld 5 5 50% 5 50% 10
Farnham Hale and
Heath End 1 3 100% 0 3
52.42
Four Marks & Medstead 40 65 % 59 47.58% 124
55.56
Headley 3 5 % 4 44.44% 9
NFA 7 8 50% 8 50% 16
33.33
Petersfeld Heath 1 1 % 2 66.67% 3
53.85
Petersfeld St Peter's 6 7 % 6 46.15% 13
Ropley, Hawkley & 77.78
Hangers 6 7 % 2 22.22% 9
Unknown 1 2 100% 0 2
71.43
Whitehill Castle 4 5 % 2 28.57% 7
Whitehill Hogmoor & 60.87
Greatham 7 14 % 9 39.13% 23
Whitehill Pinewood 1 3 60% 2 40% 5

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

Annex 2

Distribution by Crisis type and Household age

----- Start of picture text -----
Crisis Household age groups
Types of Crisis Age Group Number of people
No of
Vouchers
fulfilled
Benefit Changes 29 Adults (17 - 24 yrs) 140
Benefit Delays 19 Adults (25 - 64 yrs) 800
Child Holiday 23 Adults (Over 65 20
Meals 29 yrs) 10
Debt Adults (unknown
4 256
age)
Delayed Wages
44 194
Domestic Children (0 - 4 yrs)
Violence 6 Children (12 - 16 379
Homeless 398 yrs) 9
Children (5 - 11
Low Income 3
yrs)
No recourse to
public funds 27 Children (unknown 1808
age)
Other 53
Sickness
635
Total
----- End of picture text -----

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

----- Start of picture text -----
Total vouchers Individuals
----- End of picture text -----

----- Start of picture text -----
Vouchers by age range
----- End of picture text -----

----- Start of picture text -----
Adults (17 -
24 yrs); Adults (Over
Children (5 -
7.74% 65 yrs);
11 yrs); 1.11%
20.96%
Children
(unknown
age); 0.50%
Children (12 -
16 yrs);
10.73% Adults (25 -
64 yrs);
Adults 44.25%
(unknown
age); 0.55%
Children (0 -
4 yrs);
14.16%
----- End of picture text -----

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

----- Start of picture text -----
Vouchers by Family sizeCouple;
Single 8.82%
Parent;
27.72%
Family;
25.67%
Other;
Single; 7.56%
30.24%
----- End of picture text -----

Alton Christian Care Ltd Alton Christian Care Ltd Alton Christian Care Ltd
Audited Statement of Financial Activities
For the year ended 31 March 2022
Unrestricted Restricted Total
Total
Funds Funds Funds
Funds
2021-22 2020-21
Notes £ £ £ £
Incoming resources
Incoming Resources from
Generated funds:
Voluntary income:
Donations
2a
45031 9240 54271
122767
Investment Income 2b
43
43
17
Incoming resources from
Charitable activities:
Donated food stock
3 41692
41692 52775
Other Incoming resources:
Stock Adjustment 4b 1374
1374
-----------------------------------------------------------
--------------

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471 Total Incoming resources 88140 9240 97380 175559

Resources Expended

Costs of generating funds:
Costs of generating voluntary
Income 4a 46800 **3253 ** 50053
55791
Charitable activities:
Cost of food distributed 4b 41914 41914
52250
Stock Take adjustment 4b - -
105
Governance costs 4c - - -
-
-----------------------------------------------------------
--------------
Total resources expended 88714 3253 91967
108146
Net incoming/(outgoing) resources
Before other recognized
Gains or losses 5 (574) **5987 ** 5413
67413
Net movement of funds
Reconciliation of funds
**Total funds brought forward 2021 ** 95721* 3253*
98974
(*adjusted to refect historical understatement in restricted funds)
Total funds carried forward 2022 95147 9240
104387

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Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471 -

Notes forming part of the Financial Statements for the year ended 31 March 2021

1. Accounting Policies

The principal accounting policies are summarized below. The accounting policies have been applied consistently throughout the year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the companies Act 1985 and the Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005. The Trussell Trust’s basis of valuation for food stock is adopted. Currently it is £2.00 per kilogram.

(b) Fund accounting

. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

. Restricted funds are subjected to restrictions on their expenditure imposed by the donors.

. Voluntary income is received by the way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognized when the charity becomes unconditionally entitled to the grant.

. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

(d) Resources expended

Expenditure is recognized on an accrual basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

. Costs of generating funds comprise the costs associated with attracting voluntary income and costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

. Charitable expenditure denotes the value of food stock distributed to all beneficiaries.

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

(e) Fixed Assets Fixed assets costing below £1000 are not capitalized.

2(a) Donations

Donations
Unrestricted Restricted
Total
Donors £ £
£
Total Gift Aided Donations 17829
17829
Total Non Gift Aided Donations 19006
19006
Gift Aid received 6496
6496
(Golden Giving £1728)
(Food Bank £4768 yr 20/21)
Grants
Sainsbury’s 500
500
Alton Parishes 1200
1200
Trussell Trust Restricted CAB 9240
9240
---------------------------------------------------
-------------
TOTAL DONATIONS 45031 9240
54271

(b) Building Society Interest of £43.00 received in the tax year 2021/2022

Other incoming resources

3. Incoming Resources from charitable activities

As our main charitable activity is that of food distribution, the donated food stock is valued at Trussell Trust’s recommended valuation of £2.00 per kilogram and treated as an incoming resource. The value of food stock received from 1 April 2021 to 31 March 2022 was 20846kg x £2.00 per kg = £41692

4. Total Resources expended (a) Costs of generating voluntary income:

£

Staff Salaries PAYE 16328 Rent & Rates (Water only) 4488 Insurance Premises

766

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

1263

Electricity 1263 Fees 501 Warehouse & Distribution Centre exp 772 Telephone 630 General Expenses 536 Miscellaneous motor expenses 451 Other (food purchase) 19838 Fuel, EWSL Course, School uniform 2880 Local Project Alton Lions Xmas parcels 1600

Total expenses 50053

(b) Charitable activities:

The value of food stock distributed from 1 April 20201 to 31 March 2022 was 4713kg @ £1.80/kg = £4713 + 18600 kg x £2.00per kg = £37200 total £41913 Stocktake held 1 April 2022 stock held in the Warehouse of 2933kg at £2.00/kg £5866 – adjusted to £5865 to balance accounts. Therefore an upward adjustment was required of 687kg @ £2/kg = £1374

The Trussell Trust has suggested a figure per kilogram of food in previous years, but advised that this should be amended by local situation. It was agreed this should be amended to £2.00/kg for the year 2021/2022.

(c) Governance costs:

5. Net incoming/Outgoing Resources for the period

The trust benefited from a rent rebate as well as rate rebate as part of Covid support, therefore the normal expenditure is lower than in the previous year.

This is stated after charging the part-time manager’s and assistance of £16328. No employee received emoluments of more than £10,000 p.a.

The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows: Part-time Manager for warehouse and distribution centre:

0.5

Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471

Part-time Assistant to Manager for warehouse and distribution centre: 0.4

6. Trustee Renumeration & Related Party Transactions No member of the management committee received any renumeration during the year. No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

7. Taxation As a charity, Alton Christian Care Ltd is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

8. Tangible Fixed Assets None has been purchased

9. Current Assets Stock: This is the value of the closing food stock calculated as follows:

Opening Food stock as at 1 April 2021 £4713 Add donated food stock (Note 3) £41692

£46405

Less distributed food stock (Note 4b) (£41913)

Plus stock adjustment £ 1374

Audited Physical stock check 1 April 2022 £5865 Adjusted to balance accounts

10. Debtors (For information only, consistent with previous years)

Prepayment Insurance 766
Trussell Trust Fees None
Date Protection fees 35
Gift Aid Refund outstanding
For 2021/22 4357

11. Creditors

Amounts falling due within one year: None

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