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2022-09-30-accounts

MALVERN HILLS FOODBANK

Trustees’ Annual Report and Financial Statements

For the year ended 30[th] September 2022

Registered Charity Number: 1151964 Registered in England & Wales

The Trustees’ Annual Report and Financial Statements - Contents 30[th] September 2022

Malvern Hills Foodbank

Pages 1 to 4 Trustees’ Annual Report Page 5 Statement of Financial Activities Page 6 Balance Sheet Pages 7 to 9 Notes to the Financial Statements Page 10 Independent Examiner’s Report

Registered Charity Number: 1151964 Registered in England & Wales

The Trustees’ Annual Report / continued 30[th] September 2022

Malvern Hills Foodbank

The Trustees are pleased to present their tenth annual report of the Malvern Hills Foodbank (“The Charity”) for the year ended 30[th] September 2022.

REFERENCE AND ADMINISTRATION INFORMATION

Address and Registration Details

Registered charity 1151964
number:
Principal ofce: Unit 4, Spring Court, Spring Lane South, Malvern, WR14 1AT
Gift Aid: The Charity is registered with HM Revenue and Customs

Constitution

The Charity is constituted as a charitable association and it is registered as a charity with the Charity Commission in England and Wales.

Trustees

Unless otherwise stated, the following have served throughout the year and were Trustees as at 30[th] September 2022:

Peter Buchanan Chair
Anne Garner Treasurer
Gillian Butler Retired 22ndNovember 2021
Stuart Edlington Retired 22ndNovember 2021
Julie Elliot Appointed 11th April 2022
Mike Hayes
Amanda Hornsby
Sandie Lillis
Jane Marshall Appointed 22nd November 2021
Mary Rowswell Appointed 22nd November 2021
David Wareing Retres 28th November 2022
Roger Watson
Mary Williams

In accordance with the Charity constitution Amanda Hornsby, Roger Watson and Sandie Lillis retire by rotation at the annual general meeting and shall be eligible for re-election, by the members, at that meeting.

The Trustees have received notice that David Wareing will be retiring at the annual general meeting. David was a founder member of the Charity and he was also its first chairman. The Trustees wish to record their thanks and gratitude for the tremendous contribution David has made over the last ten years.

Trust Secretary Katherine Osbourn

Bankers

HSBC Bank plc 1 Church Street Malvern WR14 2AB

- 1 -

Malvern Hills Foodbank The Trustees’ Annual Report / continued 30[th] September 2022

Recruitment of Trustees

New Trustees are initially approved by the Board of Trustees. In doing so they are focused on individuals who will maintain a balance of professional skills and experience, as well as being able to contribute towards the effective governance and operations of the Charity.

Organisational structure

The Trustees have agreed to govern via a Board of Trustees and team leaders. The team leaders, currently six in number, are responsible for running their duty sessions. All of the operational responsibilities are shared between Trustees and non-trustees. The food is distributed not only from Unit 3 and 4, but also at The Lyttelton Well and the Upton Baptist Church. The trustees thank these organisations for their ongoing support.

OBJECTS AND ACTIVITIES

Objectives and public benefit

The charity’s objects are:

“The relief of hardship amongst people in the Malvern Hills district and the surrounding area, or in other parts of the United Kingdom, in such ways as the trustees from time to time think fit, in particular, but not exclusively by:

The trustees have due regard to the Charity Commission`s public benefit guidance and this report demonstrates how the Charity has carried out those purposes during the year and continues to provide a public benefit to the local community.

Activities and Trustees' Review

The Charity is affiliated to the Trussell Trust whose guidelines are followed in the operations and procedures of the Charity. Due to the pandemic the Trussell Trust annual support visit has again been postponed. However, close links with Trussell Trust have been maintained through “cluster” meetings on zoom with the Area Manager and representatives from other Worcester Foodbanks. The Chairman and Treasurer met with Trussell Trust staff to discuss the award to us of a significant Financial Inclusion Grant. In addition, the Chairman has also met with the CEO of Trussell Trust and others at the Trust`s South of England Strategic Consultative Group .

- 2 -

Malvern Hills Foodbank The Trustees’ Annual Report / continued 30[th] September 2022

Achievements

2021 - 22 2020-21
Food parcels provided 5,411 4,308
Food, toiletries and household goods donated by local
people and organisations (kg)
45,023 38,168
Food, toiletries and household goods purchased with
cash donations (kg)
8,512 4,619
Food, toiletries and household goods distributed –
voucher and non-voucher(kg)
53,871 46,381
Fresh food vouchers (£) 20,340 32,355
Fuel top up payments (£) 8,610 11,178
Active Referral Agencies working as distributors of
vouchers
48 48
Volunteers 74 35

The Charity has 48 registered referral agencies, of which 26 issued at least 1 voucher in the year. These agencies accounted for 1613 referrals and 4262 food parcels. In addition, 41 referral agencies, which are registered with other Trussell Trust food banks, issued vouchers which were fulfilled by Malvern Hills Foodbank. These agencies accounted for 489 referrals and 1149 food parcels. The main referral agencies which accounted for 1214 of all referrals were Citizens Advice South Worcestershire, Platform Housing Group, Maggs Day Centre and WCC Social Services.

We have only been able to achieve our objectives through the excellent support of Malvern and Upton Churches, the wider district Churches, and the local community. We thank them all for their donations of food and other items during these difficult times. In addition, we would like to record our thanks to Waitrose, Morrison’s, the two Co-ops, Just So, Lidl, One Stop, Sainsbury, Tesco and Malvern Pet Supplies for their permanent collection points. These have not only increased donations but also have enabled us to communicate to the public the needs and reasons for having a food bank.

FINANCIAL REVIEW

General

In addition to the receipt of donated food and other items the Charity has again received during the year overwhelming financial support from the local community. This continued support together with assistance from Trussell Trust has enabled the Charity to lease the adjacent property at Unit 3 Spring Lane from February 2022.

With the easing of the lockdown and the increasing demand for Foodbank support the Trustees have been concerned that the limited space at Unit 4 would not be adequate to provide clients with appropriate privacy and access to discreet signposting guidance. The availability of Unit 3 presented the opportunity for the Trustees to overcome these concerns. The dilapidated unit was transformed into three areas – a larger picking area to improve the working environment of volunteers preparing food parcels – a warm and welcoming client reception area – and a separate private office for confidential client meetings.

Trussell Trust are leading a national initiative, “Stop UK Hunger” with the objective to encourage foodbanks to provide enhanced services to help clients receive specialist advice in overcoming their difficulties. Unit 3 now provides that opportunity. Trussell Trust are funding the cost of CAB providing specialist personnel to be situated at Unit 3 to offer dedicated signposting and advice for clients. This support will also be available at Upton.

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Malvern Hills Foodbank The Trustees’ Annual Report / continued 30[th] September 2022

This funding will be made available for a minimum of two years, possibly three. The CAB funding initiative commenced in October 2022.

The costs of transforming Unit 3 have been capitalised as leasehold improvements and will be written off over a three -year period.

In conjunction with the Unit 3 development, the Trustees are also encouraging clients to collect from the Foodbank rather than a delivery only service. This not only means clients can receive fresh foods but also it provides the opportunity to offer signposting support – a core part of the Charity objectives. This change has meant that the provision of vouchers for fresh food has ceased as well as the provision of fuel vouchers.

Reserves policy

The Trustees have considered the need for a Reserves Policy. They have taken account of the uncertainty of receiving a sustainable level of donations compared to the largely fixed overhead expenditure, coupled with the Charity’s objectives to provide where possible ongoing support for people in crisis. The Trustees consider it prudent therefore to continue to set aside reserves which approximate to the anticipated resource expenditure for a twelve-month period. With increased overhead costs mainly arising from Unit 3 the Trustees have increased the Reserve Fund to £40,000. The £5,000 reserve for fuel top ups is no longer required and has been written back to unrestricted funds.

THE FUTURE

The Trustees continually review circumstances each year to assess if existing services could be improved upon. However, the acquisition of Unit 3 and the CAB arrangements will be the main focus for the next year.

The Trustees regret the need to have a charity such as Malvern Hills Foodbank but whilst there is a need the Trustees will continue to increase the awareness amongst the whole community to encourage the support required to enable the Charity to achieve its objectives.

Approved by the Trustees on 24 October 2022 and signed on their behalf by:

Peter Buchanan - Chair

………………………………………………………………………………………….

- 4 -

Malvern Hills Foodbank

Statement of Financial Activities Year ended 30[th] September 2022

2022
2021
Note
s
£
£
Incoming resources:
Financial donations
88,329
70,399
Gift aid
12,423
8,967
Membership fees
40
7
MHDC grants re rent
1,875
1,875
Local Authority Covid support grants
-
15,950
Dividends from Reserve Policy deposits
50
-
Bank interest
16
5
~~---------~~
~~---------~~
Financial Income
102,733
97,203
Valuation of donations in kind
1
106,704
81,168
~~---------~~
~~---------~~
Total of incoming resources
209,437
178,371
~~---------~~
~~---------~~
Resources expended:
Per summary
3
90,865
90,747
In kind donations distributed
106,704
81,168
~~---------~~
~~---------~~
Total of resources expended
197,569
171,915
~~---------~~
~~---------~~
Net increase in resources
11,868
6,456
Unrestricted funds brought forward
54,071
47,615
Transfer to Reserve Policy Fund net
(10,000)
~~---------~~
~~---------~~
Unrestricted funds carried forward
55,939
47,615
~~---------~~
~~---------~~
2022
2021
Note
s
£
£
Incoming resources:
Financial donations
88,329
70,399
Gift aid
12,423
8,967
Membership fees
40
7
MHDC grants re rent
1,875
1,875
Local Authority Covid support grants
-
15,950
Dividends from Reserve Policy deposits
50
-
Bank interest
16
5
~~---------~~
~~---------~~
Financial Income
102,733
97,203
Valuation of donations in kind
1
106,704
81,168
~~---------~~
~~---------~~
Total of incoming resources
209,437
178,371
~~---------~~
~~---------~~
Resources expended:
Per summary
3
90,865
90,747
In kind donations distributed
106,704
81,168
~~---------~~
~~---------~~
Total of resources expended
197,569
171,915
~~---------~~
~~---------~~
Net increase in resources
11,868
6,456
Unrestricted funds brought forward
54,071
47,615
Transfer to Reserve Policy Fund net
(10,000)
~~---------~~
~~---------~~
Unrestricted funds carried forward
55,939
47,615
~~---------~~
~~---------~~
2022
2021
Note
s
£
£
Incoming resources:
Financial donations
88,329
70,399
Gift aid
12,423
8,967
Membership fees
40
7
MHDC grants re rent
1,875
1,875
Local Authority Covid support grants
-
15,950
Dividends from Reserve Policy deposits
50
-
Bank interest
16
5
~~---------~~
~~---------~~
Financial Income
102,733
97,203
Valuation of donations in kind
1
106,704
81,168
~~---------~~
~~---------~~
Total of incoming resources
209,437
178,371
~~---------~~
~~---------~~
Resources expended:
Per summary
3
90,865
90,747
In kind donations distributed
106,704
81,168
~~---------~~
~~---------~~
Total of resources expended
197,569
171,915
~~---------~~
~~---------~~
Net increase in resources
11,868
6,456
Unrestricted funds brought forward
54,071
47,615
Transfer to Reserve Policy Fund net
(10,000)
~~---------~~
~~---------~~
Unrestricted funds carried forward
55,939
47,615
~~---------~~
~~---------~~
~~---------~~ ~~---------~~

- 5 -

Balance Sheet As at 30[th] September 2022

Malvern Hills Foodbank

Note
s
2022
2021
£
£
£
£
Tangible fxed assets:
4
19,943
1,351
Current assets:
Reserve Policy Fund deposit account
40,125
25,075
Bank balance – current account
8,512
5,422
Bank balance – deposit account
15,091
40,074
Debtors – gift aid rebate
12,306
8,842
Food and fuel vouchers
567
3,577
Sundry debtors
250
200
~~---------~~
~~---------~~
76,851
83,190
Less: Sundry creditors
(780)
(395)
~~---------~~
~~---------~~
Net current assets
76,071
82,795
~~---------~~
~~---------~~
Total net assets
96,014
84,146
~~---------~~
~~---------~~
FUNDS OF THE CHARITY:
Unrestricted funds: 5
55,939
54,071
Reserve Policy Fund
40,075
25,075
Fuel top up fund
-
5,000
~~---------~~
~~---------~~
Total funds
96,014
84,146
~~---------~~
~~---------~~
Note
s
2022
2021
£
£
£
£
Tangible fxed assets:
4
19,943
1,351
Current assets:
Reserve Policy Fund deposit account
40,125
25,075
Bank balance – current account
8,512
5,422
Bank balance – deposit account
15,091
40,074
Debtors – gift aid rebate
12,306
8,842
Food and fuel vouchers
567
3,577
Sundry debtors
250
200
~~---------~~
~~---------~~
76,851
83,190
Less: Sundry creditors
(780)
(395)
~~---------~~
~~---------~~
Net current assets
76,071
82,795
~~---------~~
~~---------~~
Total net assets
96,014
84,146
~~---------~~
~~---------~~
FUNDS OF THE CHARITY:
Unrestricted funds: 5
55,939
54,071
Reserve Policy Fund
40,075
25,075
Fuel top up fund
-
5,000
~~---------~~
~~---------~~
Total funds
96,014
84,146
~~---------~~
~~---------~~
Note
s
2022
2021
£
£
£
£
Tangible fxed assets:
4
19,943
1,351
Current assets:
Reserve Policy Fund deposit account
40,125
25,075
Bank balance – current account
8,512
5,422
Bank balance – deposit account
15,091
40,074
Debtors – gift aid rebate
12,306
8,842
Food and fuel vouchers
567
3,577
Sundry debtors
250
200
~~---------~~
~~---------~~
76,851
83,190
Less: Sundry creditors
(780)
(395)
~~---------~~
~~---------~~
Net current assets
76,071
82,795
~~---------~~
~~---------~~
Total net assets
96,014
84,146
~~---------~~
~~---------~~
FUNDS OF THE CHARITY:
Unrestricted funds: 5
55,939
54,071
Reserve Policy Fund
40,075
25,075
Fuel top up fund
-
5,000
~~---------~~
~~---------~~
Total funds
96,014
84,146
~~---------~~
~~---------~~
Note
s
2022
2021
£
£
£
£
Tangible fxed assets:
4
19,943
1,351
Current assets:
Reserve Policy Fund deposit account
40,125
25,075
Bank balance – current account
8,512
5,422
Bank balance – deposit account
15,091
40,074
Debtors – gift aid rebate
12,306
8,842
Food and fuel vouchers
567
3,577
Sundry debtors
250
200
~~---------~~
~~---------~~
76,851
83,190
Less: Sundry creditors
(780)
(395)
~~---------~~
~~---------~~
Net current assets
76,071
82,795
~~---------~~
~~---------~~
Total net assets
96,014
84,146
~~---------~~
~~---------~~
FUNDS OF THE CHARITY:
Unrestricted funds: 5
55,939
54,071
Reserve Policy Fund
40,075
25,075
Fuel top up fund
-
5,000
~~---------~~
~~---------~~
Total funds
96,014
84,146
~~---------~~
~~---------~~
Note
s
2022
2021
£
£
£
£
Tangible fxed assets:
4
19,943
1,351
Current assets:
Reserve Policy Fund deposit account
40,125
25,075
Bank balance – current account
8,512
5,422
Bank balance – deposit account
15,091
40,074
Debtors – gift aid rebate
12,306
8,842
Food and fuel vouchers
567
3,577
Sundry debtors
250
200
~~---------~~
~~---------~~
76,851
83,190
Less: Sundry creditors
(780)
(395)
~~---------~~
~~---------~~
Net current assets
76,071
82,795
~~---------~~
~~---------~~
Total net assets
96,014
84,146
~~---------~~
~~---------~~
FUNDS OF THE CHARITY:
Unrestricted funds: 5
55,939
54,071
Reserve Policy Fund
40,075
25,075
Fuel top up fund
-
5,000
~~---------~~
~~---------~~
Total funds
96,014
84,146
~~---------~~
~~---------~~
(780) (395)
~~---------~~ ~~---------~~
76,071 82,795
~~---------~~ ~~---------~~
96,014 84,146
~~---------~~ ~~---------~~
Unrestricted funds: 5 55,939
Reserve Policy Fund 40,075
Fuel top up fund -
~~---------~~
Total funds 96,014
~~---------~~

Approved by the Trustees on 24 October 2022 and authorised to sign on their behalf by:

Peter Buchanan – Chair…………………………………………………………………………

Anne Garner – Treasurer……………………………………………………………..

- 6 -

Malvern Hills Foodbank

Notes to the Financial Statements 30[th] September 2022

1. ACCOUNTING POLICIES

Audit

The Charity is not required to have a statutory audit since income and total assets are below the required thresholds.

Income

Voluntary income, including donations gift aided, are recognised as income when received. Where applicable, gift aid income tax recoverable, is recognised when the recovery is receivable.

Donations in kind given for distribution are recognised as incoming resources only when distributed with an equivalent amount being included as resources expended. The valuation of such donations is based on Trussell Trust guidelines.

No value is attributable to time donated by volunteers as it would be totally impracticable to record and value such time.

Tangible fixed assets and depreciation

Tangible fixed assets are capitalised at cost, or at fair value to the Charity if donated, if they have a useful life of more than one year.

Depreciation is provided on a straight- line basis in order to write off the assets over their effective useful life. Equipment is depreciated at 20%. Leasehold improvements for Unit 3 are written off over the 3 year lease period.

Stock

Stocks of donated goods held at the year-end are not valued within the financial statements. The notional valuation of stock was £13,376 (2021: £12,740)

Funds

Unrestricted funds are funds which can be utilised at the discretion of the trustees. Funds held in reserve funds are not restricted as such but earmarked to fund specific initiatives or to provide sufficient funds to enable the Charity to fulfil its objectives over a twelvemonth period.

- 7 -

Malvern Hills Foodbank Notes to the Financial Statements / continued 30[th] September 2022

2. TRUSTEE AND VOLUNTEER PAYMENTS

The Charity operates solely by unpaid volunteers. The Trustees and the volunteers receive no remuneration or expenses other than reimbursement only in respect of direct expenses incurred on behalf of the Charity. The foodbank owes a debt of gratitude to its loyal volunteers and thank them all for their help and support.

3. SUMMARY OF RESOURCES EXPENDED

3. SUMMARY OF RESOURCES EXPENDED 3. SUMMARY OF RESOURCES EXPENDED 3. SUMMARY OF RESOURCES EXPENDED
2022
2021
£
£
Food and sundries for distribution
24,576
13,875
Fresh food vouchers
20,340
32,355
Fresh food vouchers for special projects
-
8,075
Fuel top up payments
8,610
11,178
Bags and boxes
1,587
669
Rent and service charge
10,885
7,800
Light, heat and water 1,998 775
Bank charges 110 -
Printing, stationery and consumables 1,304 1,632
Sundry equipment and repairs 1,486 712
Insurances 701 478
Miscellaneous 1,169 1,013
Protective clothing and PPE 2,029 550
Cleaning 3,074 2,540
Telephone and broadband 508 696
Community Action delivery costs 6,500 7,715
Depreciation of equipment 1,668 684
Amortisation of leasehold improvements 4,320 -
~~---------~~ ~~---------~~
Total resources expended
90,865
90,747
~~---------~~ ~~---------~~

- 8 -

Malvern Hills Foodbank

Notes to the Financial Statements / continued 30[th] September 2022

4. TANGIBLE FIXED ASSETS

Leasehold
Equipment Improveme Total
nts
£ £ £
Costas at 1stOctober 2021 14,458 - 14,458
Additions 5,116 21,964 27,080
Contribution from Malvern Town - (2,500) (2,500)
Council
~~---------~~ ~~---------~~ ~~---------~~
Costas at 30thSeptember 2022 19,574 19,464 39,038
~~---------~~ ~~---------~~ ~~---------~~
Depreciation/Amortisationas at 1st
October 2021
13,107 - 13,107
Charge for the year 1,668 4,320 5,988
~~---------~~ ~~---------~~ ~~---------~~
Depreciationas at 30thSeptember
2022
14,775 4,320 19,095
~~---------~~ ~~---------~~ ~~---------~~
Net book value 30thSeptember 2022 4,799 15,144 19,943
~~---------~~ ~~---------~~ ~~---------~~
Net book value30thSeptember 2021 1,351 - 1,351
~~---------~~ ~~---------~~ ~~---------~~

5. RESTRICTED FUNDS

Included in financial donations are restricted funds comprising fresh food vouchers £9,174 and fuel top up funds £1,638, a total of £10,812. In addition Malvern Town Council donated £2,500 towards the cost of refurbishing Unit 3. These restricted funds have been fully expended during the year. All other donations are unrestricted. As at the 30[th] September 2022 there are no restricted funds to carry forward. (2021 £nil)

- 9 -

Malvern Hills Foodbank

Independent Examiner’s Report 30[th] September 2022

Independent Examiner’s Report

I report to the Trustees on my examination of the financial statements of the Malvern Hills Foodbank for the year ended 30[th] September 2022

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 (“the Act”)

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

Independent examiner’s statement

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

  1. Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

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

  3. The financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a “true and fair view” which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Signed:……………………………………………….

Name: Christopher Price Address: Malvern Worcestershire

Date: ……………………………………………………

- 10 -