_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Alton Christian Care Ltd**
Report of the directors and audited financial statements for the year ended 31st March 2023.
**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 ( until 8[th] March ) Assistant Manager: S.Mills – appointed manager wef 8th March Assistant Manager: M.Hall – appointed wef 8[th] March Treasurer: M.Pamplin
## **Honorary Independent Examiner** :
Felicity Brindley, Redcot, Gaston Lane, South Warnborough, Hampshire.
## **Bankers:**
HSBC , Lansdowne House,74 High Street, Alton. GU34 1EZ ( branch now closed)
## **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 benefit.**
## **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. 20 tonnes of food. However, this year we distributed some 30 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 939 vouchers in the reporting period which covered 2671 individuals. This represents approximately 8013 days worth of food provided.
When the charity was first formed 11 years ago benefit changes and problems were the main cause of concern. However, the figures at Annex 2 show that the majority of the referrals were due to low income.
An analysis of the vouchers issued by location is given at annex one of this report and the type and size of family at Annex 2.
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 or purchasing vouchers with the same outcome.
## **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 was extended into a longer relationship.
## **Political campaigning**
The TT are trialling the use of local teams across the UK to advocate for local changes, Alton Foodbank is already represented on such a local group with CA and other suppliers. Following discussions with CA and TT we decided to return the TT grant and not participate in the national programme as the grant conditions could not be easily met.
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Structure Governance, Management and Operation.**
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 director of the Alton Maltings Centre community Interest Company as landlords of our warehouse.
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 55 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 continuing stream of applicants. 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 £12000 per annum if staff had to be paid at close to the minimum wage and vehicle hire costs were included.
Towards the end of the period a local firm - SKU – donated the use of a van and driver to move food between the warehouse and distribution centre. This has proved to be very successful and hugely welcomed by those volunteers who would otherwise have to lift and move crates of food using their own cars. We are really grateful for help provided.
At the end of the reporting period the trustees unanimously agreed to invite their retiring manager, Ian Dane, to continue as a trustee. His formal appointment took place outside this report on 4[th] May, but at the same time the trustees also instigated a skills audit of the existing trustees with a view to the appointment of one possibly two more additional members. At the same time the Chair, T. Pinchen, gave notice that he would resign at the end of the 2023/4 reporting year – hopefully after the move to the new premises was completed.
## **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 although we make an occasional donation towards cost of maintenance as well as billed electricity. 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 holding over on the original terms pending new arrangements in another location. The rent is less than market rent.
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
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.
## **Future Premises**
Last year we reported that in the previous 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. This project has continued and as of 31[st] March the intention is still to move to the new facility. Building work has been delayed on the site but continues.
## **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. This number will reduce by November 2023 prior to any final discussion involving sharing of the new premises.
At the end of the accounting period the trustees initiated a review of the simple risk management we have and its replacement by a more formal risk register. Equally we started a financial audit based on Charity Commission guidance and format.
In November we started a process to try and arrange for a credit card for our HSBC account so that few funds would pass through individual accounts. This has proved a tortuous and time-consuming process and had not completed by the end of the reporting year.
## **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.
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Fresh Vegetables**
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. We have continued to off this facility throughout the reporting period.
## **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:**
- **a) Removing the Golden Giving web link for a while**
- **b) Noting that they were expending substantial cash funds on the fresh food trial mentioned above**
- **c) Asking donors whether they would like to support other charities in the area including Bushy Leaze Children’s centre and the Alton Hardship fund.**
- **d) Checking with Trussell Trust to ensure that other TT local organisations around us are not short of funds.**
## **Trussell Trust Audit**
The last audit was in the previous financial year report.
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 March 23[rd] . This showed that our records were within 168kg out of 30416 kg which was an excellent result.
Whilst, like many foodbanks we occasionally receive out of date food , the waste of this is minimised by either being made available to clients on an” at your own risk” basis or deliver to a local animal petting farm. Any fresh food which we cannot deal with, if usable, is donated to the Alton Community Cupboard. Overall wate levels remain minor.
## **Fuelbank.**
We have continued to partner with the Fuelbank charity and made a top up donation during the year. 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.
## **Volunteers**
The Trustees also wish to thank G.Jacobs as the rota coordinator for her unending support in compiling the volunteer rotas, she finished her last rota in March after some 11 years. The numbers of people volunteering has not waivered throughout the period and volunteers regularly swap shifts to enable sickness etc cover. Their unending support has meant that we have never missed a planned opening of the distribution centre or warehouse.
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Conclusion**
As before the past year has seen a continuation of an extraordinary set of circumstances as well as a gradual return to normality 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 2023
Report approved by Trustees on 7[th] September 2023
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Annex 1**
## **Vouchers issued by Ward Financial year 2022/2023**
|Ward|No. Vouchers
fulfilled|Adults|Children|Total
people|
|---|---|---|---|---|
|Alresford & Itchen Valley|1|1|1|2|
|Alton Amery|16|25|14|39|
|Alton Ashdell|62|85|44|129|
|Alton Eastbrooke|250|410|254|664|
|Alton Holybourne|52|71|62|133|
|Alton Westbrooke|95|122|90|212|
|Alton Whitedown|78|114|178|292|
|Alton Wooteys|148|244|253|497|
|Basing& Upton Grey|7|19|17|36|
|Bentworth & Froyle|17|22|18|40|
|Binsted,Bentley& Selborne|56|104|76|180|
|Bramshott & Liphook|1|1|0|1|
|Clanfield|1|1|1|2|
|Crookham West and Ewshot|1|1|0|1|
|Four Marks & Medstead|84|149|109|258|
|Froxfield,Sheet & Steep|3|4|3|7|
|Headley|2|4|3|7|
|Liss|2|6|10|16|
|NFA|10|15|0|15|
|Odiham|2|4|0|4|
|Petersfield Causeway|1|1|2|3|
|Petersfield St. Peter's|4|8|8|16|
|Ropley,Hawkley& Hangers|21|37|18|55|
|SalisburySt. Paul's|2|2|3|5|
|St. Michael|1|1|0|1|
|Unknown|0|0|0|0|
|Whitehill Chase|6|9|9|18|
|Whitehill Hogmoor & Greatham|14|17|13|30|
|Whitehill Pinewood|2|4|4|8|
||||||
|**TOTAL**|**0**|||**0**|
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Annex 2**
## **Distribution by Crisis type 2022/2023**
|**Reasons for referral**|**No. of**
**vouchers**
**fulfilled**|**Adults**|**Children**|**Total**|
|---|---|---|---|---|
|Benefit Changes|64|99|54|153|
|Benefit Delays|51|81|47|128|
|Child HolidayMeals|41|71|99|170|
|Debt|50|70|41|111|
|Delayed Wages|9|18|8|26|
|Domestic Violence|30|31|60|91|
|Homeless|18|24|5|29|
|Low Income|498|772|684|1456|
|No recourse to public
funds|8|16|8|24|
|Other|102|202|128|330|
|Sickness|68|97|56|153|
||**0**|||**0**|
## **Distribution by Age range**
|Age Group|Number ofpeople|
|---|---|
|Adults(17 - 24yrs)|176|
|Adults(25 - 64yrs)|1202|
|Adults(Over 65yrs)|74|
|Adults(unknown age)|29|
|Children(0 - 4yrs)|287|
|Children(12 - 16yrs)|383|
|Children(5 - 11yrs)|489|
|Children(unknown age)|31|
||**0**|
## **Distribution by Family size**
|Size of family|No.
vouchers
fulfilled|No.
vouchers
fulfilled (%
rounded)|
|---|---|---|
|Couple|109|12%|
|Family|222|24%|
|Other|87|9%|
|Single|276|29%|
|Single Parent|245|26%|
||**0**||
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Annex 3**
## **Yearly distribution last 5 years**
**----- Start of picture text -----**
Volume distributed - kg -1st April to 31 March in each year
35000
30000
25000
20000
15000
10000
5000
0
2018/2019 2019/2020 2020/2021 2021/2022 2022/2023
**----- End of picture text -----**
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## Alton Christian Care Ltd Audited Statement of Financial Activities For the year ended 31 March 2023
|||Unrestricted|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||Funds|Funds|Funds|Funds|
||||||2022-23|2021-22|
||Notes||£|£|£|£|
|Incoming resources Incoming|||||||
|Resources from Generated|||||||
|funds:|||||||
|Voluntary income:|||||||
|Donations
||2a|87495|15283
|102778|54271|
|Investment Income||2b|191||191|43|
|Incoming resources from|||||||
|Charitable activities:|||||||
|Donated food stock
||3|59790||59790|41692|
|Other Incoming resources:|||||||
|Stock Adjustment||4b|983||983|1374|
||||-------------------------------------------------------------------------||||
|Total Incoming resources|||148459|15283
|163742|97380|
|Resources Expended|||||||
|Costs of generating funds:|||||||
|Costs of generating voluntary|||||||
|Income||4a|74686|13874|88560|50053|
|Charitable activities:|||||||
|Cost of food distributed||4b|60832||60832|41914|
|Governance costs||4c|-|-|-|-|
||||-------------------------------------------------------------------------||||
|Total resources expended|||135518|13874|149392
|91967|
|Net incoming/(outgoing) resources|||||||
|Before other recognized|||||||
|Gains or losses||5|12941|1409|14350
|67413|
|Net movement of funds|||||||
|Reconciliation of funds|||||||
|Total funds brought forward||2022|95147|9240|104387||
|Total funds carried forward 2023|||108088|10649|118737||
All incoming resources and resources expended derive from continuing activities.
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
|||Alton Christian Care Ltd|||
|---|---|---|---|---|
|||Balance Sheet|||
|||As at 31 March 2023|||
|||2023||2022|
||Notes|£|£|£|
|Fixed Assets|||||
|Tangible Assets|8|-|-|-|
|Current Assets|||||
|Closing Stock|9|5806||5865|
|Debtors|10||||
|Investment||-||-|
|Cash at bank||72679||58462|
|Savings A/C Newbury B.S.||40251||40060|
|||---------||---------|
|||118736||104387|
|Creditors: amounts falling|||||
|Due after one year|11a||-||
||||----------|---------|
|Net current assets|||118736|104387|
||||_______|______|
|Creditors: amounts falling|||||
|Due after one year|11b||-
|-|
|Net Assets|||||
|Funds of the charity|||||
|Unrestricted funds|||108088|95147|
|Restricted funds|||10649|9240|
|Total Funds|||118737|104387|
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
## **Notes forming part of the Financial Statements for the year ended 31 March 2023**
## 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.
**(c)** All incoming resources are included in the statement of financial activities when the charity is entitled to, and virtually certain to receive, the income and the amount can be quantified with reasonable accuracy. The following policies are applied to particular categories of income:
. 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:
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
. 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.
## **(e)** Fixed Assets
Fixed assets costing below £1000 are not capitalized.
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
|2(a)|Donations||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
||Donors|£|£|£|
||Total Gift Aided Donations|27784||27784|
||Total Non Gift Aided Donations|51745|6623|58368|
||58368||||
||Building Society Interest|191||191|
||Gift Aid received|7966||7966|
||(Golden Giving £3504)||||
||(Food Bank £4462 yr 21/22)||||
||Grants||500|500|
||Trussell Trust Restricted CAB||8160|8160|
|||----------------------------------------------------------------|||
||TOTAL DONATIONS|87686|15283|102969|
**(b)** Building Society Interest of £191.00 received in the tax year 2022/2023
## Other incoming resources
**(c)** Gift-aid tax has been reclaimed to 31 March 2023 from Food Bank Donations This will appear in the next financial year. Amount expected £6906.
## **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 2022 to 31 March 2023 was 29895kg x £2.00 per kg = £59790
|**4.**|Total Resources expended||
|---|---|---|
|(a)|Costs of generating voluntary income:|£|
||Staff Salaries PAYE|19461|
||Rent & Rates (Water only)|5117|
||Insurance Premises
|775|
||Electricity|1873|
||Fees|625|
||Bank charges|131|
||Warehouse & Distribution Centre exp|1445|
||Telephone|218|
||General Expenses|2270|
||Miscellaneous motor expenses|596|
||Other (food purchase)|35463|
||Fuel, EWSL Course, School uniform|10544|
||Local Project CAB|10042|
||Total expenses|88560|
## **(b)** Charitable activities:
The value of food stock distributed from 1 April 2022 to 31 March 2023 was 30416kg @ £2.00per kg total £60832 Stocktake March 2023 stock held in the Warehouse of 2903kg at £2.00/kg £5806 - we gained 491.5kg @£2/kg £983 which shows as an adjustment in the accounts.
## **(c)** Governance costs:
Our honorary independent examiner does not charge a fee for her services.
**5.** Net incoming/Outgoing Resources for the period
_Alton Christian Care Ltd – Company Number 08334039 Charity Number 1151471_
This is stated after charging the part-time manager’s and assistance of £19461. 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 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 2023
Add donated food stock (Note 3)
Less distributed food stock (Note 4b)
Plus stock adjustment to balance accounts
Audited Physical stock check 1 April 2023 C/F|
|£5865
£59790
£65655
(£60832)|
|---|---|---|
|||(£ 4823)
983
£5806
£5806|
## **10.** Debtors
(For information only, consistent with previous years)
|Prepayment Insurance|£775|
|---|---|
|Trussell Trust Fees|None|
|Date Protection fees|£35|
|Gift Aid Refund outstanding||
|For 2022/23|£6906|
## **11.** Creditors
Amounts falling due within one year: None
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