# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025**
# **WARRINGTON FOODBANK**
**CHARITY REGISTRATION No: 1152525**
Independent Examiners Ltd The Grain Store Hills Barns, Appledram Lane South, Chichester, PO20 7EG
1
## **WARRINGTON FOODBANK**
||**CONTENTS**|
|---|---|
|Page 3|Legal & Administrative Information|
|Pages 4 to 9|Trustee's Annual Report|
|Page 10|Independent Examiner's Report|
|Page 11|Statement of Financial Activities|
|Page 12|Balance Sheet|
|Pages 13 to 18|Notes to the Financial Statements|
2
## Legal and administrative information
## **Charity number** 11592525
|**Financial Year**|June 24 to May 25|||
|---|---|---|---|
|**Trustees At 31stMay 2025**|Name|Position|Term End|
||BenPennell|InclusivityLead|02/27|
||Carmena Wood|People and Ops|08/26|
||Helen Horton|Data Protection|07/26|
||Lesley Sweeney|SafeguardingLead|04/27|
||MichaelStallard|ViceChair|11/25|
||MichaelRuck|Chair|11/25|
||Paul Crane|Treasurer|01/26|
||Shirley Booth|Team Leader Representative|11/25|
## **Objects**
The relief of financial hardship amongst people in Warrington 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:
- providing emergency food, essential toiletries, and household items to individuals and families in need and/or for distribution by charities or other organisations working to prevent or relieve poverty.
- such other means, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.
**Governing Document Registered Address**
Constitution adopted 05/06/2013 and amended 20/09/2023
Hilda Whitfield House
Warrington Foodbank
9 Tanning Court
Warrington
WA12HF
3
Trustee’s Annual Report
## **Structure, Governance and Management**
**Type of Governing document** Constitution **How the charity is constituted** Association **Trustee selection method** Recommended by members/trustees Elected at the annual general meeting Between Annual General Meetings, appointed by existing trustees
## **Governance and charity overview**
Warrington Foodbank continues to commit to an open and transparent trustee board to which anyone is welcome to apply for any position. The board favours experience and knowledge in a certain aspect rather than volunteering hours and is keen to recruit trustees who can bring additional value and oversight to our charity.
Existing trustees have continued to excel in specific roles and we have additional opportunities for general board trustees who can help us create a more rounded board.
The expansion of staff over the last year has allowed the trustee’s to take more of a strategic view rather than review day to day operation and we will continue to build our knowledge to increase our ability to review decisions professionally and plan strategically.
We have challenged our charity to do more than offering a plaster fix to try and help root causes and this has seen the creation of additional pantries, support of existing pantries, a network for food sharing, the installation of a walk in fridge and freezer and overhaul of unit 8 in to a surplus sharing logistical hub for local groups and a wider network and, new digital tools for effective communication between teams. Whilst its incredibly difficult to provide exact numbers or figures on how this multifaceted approach has benefitted our charity it is clear that if we can continue to provide crisis support, provide additional access to financial inclusion and benefit maximisation advise, support affordable food provisions, collect and distribute food surplus to other local organisations like the Youth Zone, the verve, affordable food projects etc this can only result in a positive impact in the community with a direct but sometimes hidden and reduced reliance on our foodbank crisis support provision.
It is clear that the operations team are continuing to refine processes and procedures and come up with new ways to support our volunteers and guests and changes over the recent year are a testament to their dedication and tireless hard work.
Whilst our many routes of assistance are becoming solidified we as a team are embarking on a vision and values exercise that will reach every element of our charity. This exercise will help mold and shape our vision for the future to ensure we are not only all pulling in the same direction but importantly, know why we are doing so.
As a board we will continue to ensure that Warrington Foodbank keeps its main focus as crisis support but will where possible look to support additional initiatives to help the local community in any reasonable way possible.
4
**Objectives and Activities**
## **Summary of the main activities undertaken for the public benefit**
The key purpose of Warrington foodbank is summed up in its objects, namely
“The relief of financial hardship amongst people in Warrington 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:
• providing emergency food, essential toiletries, and household items to individuals and families in need and/or for distribution by charities or other organisations working to prevent or relieve poverty
• such other means, including (but not limited to) the provision of support or signposting to relevant information and other advisory services”
The trustees have carefully considered the Charity Commission guidance on public benefit and are satisfied that the charitable aid, namely food, that is provided, is made available to the “public” in such a way as to relieve poverty and seek to prevent the need reoccurring. The “benefit” that results means that the hungry are fed and that positive signposting is given to aid the individual in the medium or long term.
Our charity operates a “voucher only service” and relies upon partnership with agencies that carry out the assessments for vouchers. This practice of working with agencies, located across the town, provides the trustees with confidence that the public are helped appropriately and that everything possible is done to ensure that core issues are addressed. The agencies we work with range from Housing Associations to Mental Health professionals, from Schools to those working with ex-armed services personnel, and G.P. surgeries.
Once a voucher has been issued, the individual collects the food at one of our distribution centres. These are located at:
- Unit 2 Tanning Court – Town Centre
- St Thomas’ Church – Stockton Heath.
5
## Operations Annual Report
## Last 12 Months
For the period of June 2024 - May 2025 inclusive the foodbank issued 7468 parcels which supported 10868 adults and 5843 children.
This compares with the previous year figures for June 2023 - May 2024 which saw 8123 parcels issued supporting 12120 adults and 6538 children.
A reduction by all metrics, this is a positive sign and is no doubt supported by the work we have undertaken with our referral partners to assess and triage appropriate support measures, the increase of food provision within the borough supported by the work on WVA’s food network and the implementation of the financial inclusion project being delivered in-house by Citizens Advice(CA) Warrington.
Concerningly, 1472 referrals to the service were for people who had never made use of a Trussell foodbank previously, highlighting new insecurities people are still facing due to a variety of circumstances. More than 1 in 10 people using the service have access to some sort of income without taking benefits into consideration.
49% of households accessing foodbank only used our services once within the year, with the average visit frequency overall being 2.7 times per year. In total 2802 unique households were supported throughout the year by foodbank to some capacity.
Bewsey & Whitecross (1612), Fairfield & Howley (1466) and Poplars & Hulme (954) are the wards with the highest voucher redemption.
Adults aged 35-44 made up the most popular demographic for voucher support (17.7%), followed by children 5-11 (14.6%) 45-54 (14.05%) and 25-34 (12.95%) Staffing has varied significantly over the last 12 months, although we continue to build and develop our staff team to meet the changing needs of the organisation and those who rely on it.
Our affordable food projects continue to develop and grow, giving us more opportunity to reach more people in the community who are pre/post crisis, just about managing or not otherwise likely to engage with foodbank. Our provision has grown from 2 to 7 locations with the creation of the Vantry and our delivery partners which give us the opportunity to reach communities on a targeted geographic area and the launch of our pantry within the foodbank building which aims to bridge the gap between foodbank and affordable support by collecting alongside the existing service. The pantries have moved from their original pricing model to a more flexible per-item model which provides more choice to those using the service and helps to make the model financially sustainable.
The financial inclusion project delivered by Warrington Citizens Advice (CA) has been running for 12 months,
within this time the team have identified over £280k of potential income gains for people who have been attending the service at foodbank and taken over £365k of debt into their management. This is a crucially important part of addressing some underlying causes of people falling into foodbank use.
6
Due to the Shared Prosperity Fund (SPF) grant we secured, a large investment was able to be made within our services. Alongside the creation of the Vantry offering, foodbank were able to bring another chilled vehicle into the fleet and build a walk in fridge and freezer which greatly increase the capacity of food we are able to store and redistribute within the local area, both within our services and other partner services which increase food security at multiple levels.
## Next 12 Months
Over the next 12 months we will have a more proactive focus on our fundraising efforts and strategy; the creation of the new fundraising post and fundraising events timetable, with more resources aimed at building a financially sustainable service for the duration of our organisations need.
Our warehouse project is progressing and will culminate with a much greater capacity for efficient storage of ambient foods, meaning we are able to support a greater number of partners and manage food stocks more effectively.
7
## Financial Annual Report
## **Brief statement of the charity’s policy on reserves**
These figures are based on draft Receipts and Payments accounts, which have not yet been independently examined.
At the end of the financial year Warrington foodbank had a bank balance of £285,998 compared to £372,768 at the start of the year. This means that over the year we spent about £87,000 more than we received.
Historically, the majority of income is from “ad-hoc” donations rather than regular commitments, which in combination with the unpredictability of the public’s need for foodbanks in the future makes financial planning difficult. This year we have also received unusually large amounts of funds via restricted grants. This suggests a cautious approach to reserves is required and during the year the Trustees set an unrestricted free reserves target of £177,000. At year-end the unrestricted free funds sit at £33,000 above this figure, so while there is still some margin it is considerably reduced from last year and continues to decrease slowly.
## **Details of any funds materially in deficit None**
## **Further financial review details (Optional information)**
Although we broke even last year in cash terms, this masked an underlying reduction in unrestricted donations that caused an overspend of £60,000 in General Funds. This trend has continued this year with a General Fund deficit of £81,000. The growing trend towards restricted grants has continued, which are excellent for funding specific projects, but do not contribute towards everyday costs. This continues to put pressure on general funds, and this is being addressed by employing a full-time Fundraising & Partnerships Lead.
Approximately half of income this year has come from Restricted funds. This could potentially be a financial risk if they represented an over-dependence on a small number of grant providers. Most of the grants have come via the UKSPF Shared Prosperity Fund (SPF) grant stream, but they largely funded discrete projects, such as vehicle purchase and installation of walk-in fridge and freezer, which are unlikely to be repeated in the near future, so this risk is considered to be manageable provided the declining General Fund reserves are addressed.
We have opened several food pantries this year in the hope that they will help to alleviate some of the pressure on Foodbank. These have started to operate with a small surplus when comparing immediate costs of food purchase against sales. Next year this will allow them to make a contribution to overheads costs, such as transportation, and staffing. Redistribution of surplus supermarket stock has increased significantly this year, to the benefit of both ourselves and the wider food network. This has reduced the need to purchase additional stocks of food for Foodbank and the Pantries, but has incurred additional costs for transportation and staff for which there is currently no recovery route.
Regular outgoings have increased significantly over the last year. In addition to running 3 warehouses (units 2, 8 & 9) we have had to employ additional members of staff, now 9. The continued generosity of Warrington Borough Council in providing the Tanning Court buildings at a very modest cost continues to be essential.
8
## Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of
the charity for that period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgments and estimated that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees declare that they have approved the trustees’ report above at their meeting on 05/11/2025.
Signed on behalf of the charity’s trustees:
Signed:
Date: 05/11/2025
Michael Ruck - Chair
Signed: Paul Crane - Treasurer Date: 05/11/2025
9
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
I report to the charity trustees on my examination of the accounts Warrington Foodbank for the year ended 31st MAY 2025 set out on pages 11 to 18.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Warrington Food Bank you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of Warrington Food Bank accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since Warrington Foodbank gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
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:
1. accounting records were not kept in respect of Warrington Food Bank as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
K Gomes MAAT,FCIE Independent Examiners Ltd The Grain Store Hills Barns, Appledram Lane South, Chichester, PO20 7EG
Signed
> Date: 14.11.25
10
## **WARRINGTON FOODBANK**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **For the Financial Year Ending 31 May 2025**
## **(Incorporating Income & Expenditure Account)**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations & Legacies
**3a**
**TOTAL INCOME**
**EXPENDITURE ON:**
Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
Transfers
**NET MOVEMENTS IN FUNDS**
Total Funds Brought Forward restated
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
241,092
177,000
418,092
290,335|
|---|---|
||**241,092**
**177,000**
**418,092**
**290,335**|
||304,962
173,276
478,238
283,760
9,872
43,064
52,936
6,210|
||**314,834**
**216,340**
**531,174**
**289,970**|
||**(73,742)**
**(39,340)**
**(113,082)**
**365**
4,000
(4,000)
-|
||**(69,742)**
**(43,340)**
**(113,082)**
**365**
352,402
64,178
416,580
416,215|
||**282,660**
**20,838**
**303,498**
**416,580**|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 13-18 form part of these financial statements.
11
## **WARRINGTON FOODBANK**
## **BALANCE SHEET**
## **Charity Registration Number :1152525**
## **For the Financial Year Ending 31 May 2025**
|**Note**
**Fixed Assets**
Tangible Assets
**2**
**Current Assets**
Cash at Bank & in Hand
**5**
Debtors & Prepayments
**6**
**Total Current Assets**
**Creditors:**amounts due within one year
**7**
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
Long Term Liabilities
**8**
**NET ASSETS**
**Funds of the Charity**
General Funds
**10**
Designated
**10**
Restricted Funds
**9**
**Total Funds**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2024/25**
**2023/24**
£
£
**£**
**£**
29,046
-
29,046
46,948
265,161
20,838
285,999
372,769
1,385
-
1,385
2,285|
|---|---|
||**266,546**
**20,838**
**287,384**
**375,054**|
||12,932
-
12,932
5,422
253,614
20,838
274,452
369,632
**282,660**
**20,838**
**303,498**
**416,580**
-
-
-
-|
||**282,660**
**20,838**
**303,498**
**416,580**|
||219,786
-
219,786
328,501
62,874
-
62,874
24,901
-
20,838
20,838
63,178|
||**282,660**
**20,838**
**303,498**
**416,580**|
The financial statements on pages 11 to 18 were approved by the Trustees, and authorised for issue on 13 Nov 2025…............. and signed on their behalf by:
Signed :
> Name: Paul Crane, Treasurer & Trustee
12
## **WARRINGTON FOODBANK**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **For the Financial Year Ending 31 May 2025**
## **1. ACCOUNTING POLICIES**
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of Preparation**
Warrington Foodbank meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Cash Flow Statement**
The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
13
## **WARRINGTON FOODBANK**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the Financial Year Ending 31 May 2025**
## **1. ACCOUNTING POLICIES (Continued)**
## **Expenditure and Liabilities**
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Support Costs**_
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capital, staff costs by the time spent and other costs by their usage.
## _**Pensions**_
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
## _**Operating Leases**_
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
## _**Taxation**_
The charity is exempt from tax on its charitable activities.
## _**Fixed Assets**_
These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance over their estimated useful lives. The rates applied per annum are as follows:
|Equipment and Furnishings
Vehicles
**2. TANGIBLE FIXED ASSETS**
Cost
01-Jun-24
Additions
Cost at
31-May-25
Depreciation
01-Jun-24
Charge
Depreciation at
31-May-25
Net Book Value
**31-May-25**
Net Book Value
31-May-24|33%
25%
**2024/25**
**Total**
41,147
69,377
110,524
2,614
-
2,614
**Equipment**
**and**
**Furnishings**
**Vehicles**|
|---|---|
||43,761
69,377
113,138|
||37,285
26,291
63,576
3,172
17,344
20,516|
||40,457
43,635
84,092|
||**3,305**
**25,742**
**29,046**|
||3,862
43,086
46,948|
14
## **WARRINGTON FOODBANK**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the Financial Year Ending 31 May 2025**
## **3. INCOME AND ENDOWMENTS**
|**a) Donations & Legacies**
Note
Business Giving
9
Church Giving
Community Group Giving
9
Agency giving
Personal giving
Other Giving
Gift Aid
Pantries Income
Other Income
9
Interest|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
35,820
13,500
49,320
44,063
4,285
-
4,285
2,924
8,269
2,500
10,769
84,691
60,394
500
60,894
68,472
33,816
-
33,816
40,514
-
-
-
12,000
15,767
-
15,767
20,050
32,472
-
32,472
-
26,516
160,500
187,016
12,257
23,753
-
23,753
5,364|
|---|---|
||**241,092**
**177,000**
**418,092**
**290,335**|
## **4. EXPENDITURE**
|**a) Cost of Charitable activities**
Note
Admin, supplies
9
Emergency food supplies
9
Equipment
9
Expenses
9
Depreciation
Facility Improvements
9
Fundraising and Publicity
Insurance
Maintenance & waste
Pantries Food
9
Utilities
Van Hire Diesel
Wages
13
WBC warehouse charges
**b) Governance Costs**
Professional Fees
Independent Examiner's Fee|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
4,063
705
4,768
14,763
36,098
5,500
41,598
76,121
4,511
59,503
64,014
4,679
531
-
531
-
20,516
-
20,516
33,908
13,100
58,504
71,604
12,145
2,119
-
2,119
-
4,915
1,661
6,576
8,121
6,996
-
6,996
4,537
50,187
17,013
67,200
6,846
18,464
154
18,618
20,966
16,584
4,257
20,841
8,747
124,797
25,979
150,776
89,498
2,081
-
2,081
3,429|
|---|---|
||**304,962**
**173,276**
**478,238**
**283,760**|
||8,612
43,064
51,676
5,076
1,260
-
1,260
1,134|
||**9,872**
**43,064**
**52,936**
**6,210**|
15
## **WARRINGTON FOODBANK**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
**For the Financial Year Ending 31 May 2025**
|**5. CASH AT BANK AND IN HAND**|Unrestricted|Restricted|**Total**|**Total**|
|---|---|---|---|---|
||Fund|Fund|**2024/25**|**2023/24**|
||£|£|**£**|**£**|
|Co-op Current Account|7,223|-|7,223|27,711|
|Co-op Savings|38,982|-|38,982|44,869|
|CAF Savings Account|218,827|20,838|239,665|300,026|
|Petty cash|129|-|129|164|
||**265,161**|**20,838**|**285,999**|**372,769**|
|**6. DEBTORS AND PREPAYMENTS**|Unrestricted|Restricted|**Total**|**Total**|
||Fund|Fund|**2024/25**|**2023/24**|
||£|£|**£**|**£**|
|Gift Aid|1,385|-|1,385|2,285|
||**1,385**|**-**|**1,385**|**2,285**|
|**7. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN**||**ONE YEAR**|||
||Unrestricted|Restricted|**Total**|**Total**|
||Fund|Fund|**2024/25**|**2023/24**|
||£|£|**£**|**£**|
|Independent Examiner's Fee|1,260|-|1,260|1,134|
|Sundry Creditors|11,672|-|11,672|4,288|
||**12,932**|**-**|**12,932**|**5,422**|
## **8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The Charity held no long term liabilities during this or the previous financial year.
|**9. RESTRICTED FUNDS**
**Current Year**
Go-Give winter Essentials
Cash for Kids
Sellafield - Chiller van
Torus Foundation, Food
Trussell Trust, Financial Inclusion
Trussell Trust, Strategic Resources
UKSPF - Fridge/Freezer
UKSPF - Unit 2 Pantry
UKSPF - Vantry Stock
UKSPF - Vantry Van
Your Local Pantry
UKSPF - Pantry Co-Ords
UKSPF - Vans
UKSPF -University Pantry
RS Integrated Supply
The Purslow Trust
UKSPF - Fixed/Flexi Pantry|**Balance**
**Balance**
01-Jun-24
Income
Expenditure
Transfers
31-May-25
£
£
£
£
-
500
500
-
-
4,000
-
-
4,000
-
-
-
5,000
5,000
-
-
-
5,000
5,000
-
-
51,678
-
43,064
-
8,614
6,000
-
6,000
-
-
-
35,000
35,000
-
-
-
15,000
15,000
-
-
-
15,000
15,000
-
-
-
40,000
40,000
-
-
-
25,000
20,838
-
4,162
-
25,000
24,524
-
476
-
1,000
-
-
1,000
-
3,500
-
-
3,500
-
5,000
3,914
-
1,086
-
2,000
-
-
2,000
2,500
-
2,500
-
-|
|---|---|
||**64,178**
**177,000**
**216,340**
**4,000**
**-**
**20,838**|
16
## **WARRINGTON FOODBANK**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **For the Financial Year Ending 31 May 2025**
|**Restated**
**Restated**
**Restricted Prior Year**
**Balance**
**Balance**
01-Jun-23
Income
Expenditure
Transfers
31-May-24
£
£
£
£
Asda Foundation
2,000
-
2,000
-
-
Cash for Kids
-
4,000
-
-
4,000
Feeding Britain
-
7,500
7,500
-
-
Sainsbury’s Helping Everyone Eat Better
-
500
500
-
-
Torus Foundation, YLP membership
-
3,100
3,100
-
-
Torus Foundation, Operating costs
-
4,500
4,500
-
-
Trussell Trust, Financial Inclusion
-
51,678
-
-
51,678
Trussell Trust, Strategic Resources
3,000
12,000
9,000
-
6,000
Warrington Borough Council, Fearnhead Pa
-
10,000
10,000
-
-
West Lancs Masons, Clothing
-
1,500
1,500
-
-
Your Local Pantry
-
2,500
-
-
2,500
**5,000**
**97,278**
**38,100**
**-**
**64,178**
**10. Designated Funds Current**
**Balance**
**Balance**
01-Jun-24
Income
Expenditure
Transfers
31-May-25
£
£
£
£
Pantries
24,901
32,852
51,760
24,000
29,993
Fundraising
-
-
2,119
35,000
32,881
**24,901**
**32,852**
**53,879**
**59,000**
**62,874**
**10. General Funds**
**327,501**
**208,240**
**260,955**
**55,000**
**-**
**219,786**
**Total Funds 2025**
**416,580**
**418,092**
**531,174**
-
**303,498**
**11. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2024/25**
**CURRENT FINANCIAL YEAR**
£
£
£
Fixed Assets
29,046
-
29,046
Net Current Assets
253,614
20,838
274,452
**282,660**
**20,838**
**303,498**
**PREVIOUS FINANCIAL YEAR**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2023/24**
£
£
£
Fixed Assets
46,948
-
46,948
Net Current Assets
305,454
64,178
369,632
**352,402**
**64,178**
**416,580**|**Restated**
**Restated**
**Restricted Prior Year**
**Balance**
**Balance**
01-Jun-23
Income
Expenditure
Transfers
31-May-24
£
£
£
£
Asda Foundation
2,000
-
2,000
-
-
Cash for Kids
-
4,000
-
-
4,000
Feeding Britain
-
7,500
7,500
-
-
Sainsbury’s Helping Everyone Eat Better
-
500
500
-
-
Torus Foundation, YLP membership
-
3,100
3,100
-
-
Torus Foundation, Operating costs
-
4,500
4,500
-
-
Trussell Trust, Financial Inclusion
-
51,678
-
-
51,678
Trussell Trust, Strategic Resources
3,000
12,000
9,000
-
6,000
Warrington Borough Council, Fearnhead Pa
-
10,000
10,000
-
-
West Lancs Masons, Clothing
-
1,500
1,500
-
-
Your Local Pantry
-
2,500
-
-
2,500
**5,000**
**97,278**
**38,100**
**-**
**64,178**
**10. Designated Funds Current**
**Balance**
**Balance**
01-Jun-24
Income
Expenditure
Transfers
31-May-25
£
£
£
£
Pantries
24,901
32,852
51,760
24,000
29,993
Fundraising
-
-
2,119
35,000
32,881
**24,901**
**32,852**
**53,879**
**59,000**
**62,874**
**10. General Funds**
**327,501**
**208,240**
**260,955**
**55,000**
**-**
**219,786**
**Total Funds 2025**
**416,580**
**418,092**
**531,174**
-
**303,498**
**11. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2024/25**
**CURRENT FINANCIAL YEAR**
£
£
£
Fixed Assets
29,046
-
29,046
Net Current Assets
253,614
20,838
274,452
**282,660**
**20,838**
**303,498**
**PREVIOUS FINANCIAL YEAR**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2023/24**
£
£
£
Fixed Assets
46,948
-
46,948
Net Current Assets
305,454
64,178
369,632
**352,402**
**64,178**
**416,580**|**Restated**
**Restated**
**Restricted Prior Year**
**Balance**
**Balance**
01-Jun-23
Income
Expenditure
Transfers
31-May-24
£
£
£
£
Asda Foundation
2,000
-
2,000
-
-
Cash for Kids
-
4,000
-
-
4,000
Feeding Britain
-
7,500
7,500
-
-
Sainsbury’s Helping Everyone Eat Better
-
500
500
-
-
Torus Foundation, YLP membership
-
3,100
3,100
-
-
Torus Foundation, Operating costs
-
4,500
4,500
-
-
Trussell Trust, Financial Inclusion
-
51,678
-
-
51,678
Trussell Trust, Strategic Resources
3,000
12,000
9,000
-
6,000
Warrington Borough Council, Fearnhead Pa
-
10,000
10,000
-
-
West Lancs Masons, Clothing
-
1,500
1,500
-
-
Your Local Pantry
-
2,500
-
-
2,500
**5,000**
**97,278**
**38,100**
**-**
**64,178**
**10. Designated Funds Current**
**Balance**
**Balance**
01-Jun-24
Income
Expenditure
Transfers
31-May-25
£
£
£
£
Pantries
24,901
32,852
51,760
24,000
29,993
Fundraising
-
-
2,119
35,000
32,881
**24,901**
**32,852**
**53,879**
**59,000**
**62,874**
**10. General Funds**
**327,501**
**208,240**
**260,955**
**55,000**
**-**
**219,786**
**Total Funds 2025**
**416,580**
**418,092**
**531,174**
-
**303,498**
**11. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2024/25**
**CURRENT FINANCIAL YEAR**
£
£
£
Fixed Assets
29,046
-
29,046
Net Current Assets
253,614
20,838
274,452
**282,660**
**20,838**
**303,498**
**PREVIOUS FINANCIAL YEAR**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2023/24**
£
£
£
Fixed Assets
46,948
-
46,948
Net Current Assets
305,454
64,178
369,632
**352,402**
**64,178**
**416,580**|
|---|---|---|
||**5,000**|**97,278**
**38,100**
**-**
**64,178**|
||**Balance**
01-Jun-24
£
24,901
-|**Balance**
Income
Expenditure
Transfers
31-May-25
£
£
£
32,852
51,760
24,000
29,993
-
2,119
35,000
32,881|
||**24,901**|**32,852**
**53,879**
**59,000**
**62,874**|
||||
||**327,501**|**208,240**
**260,955**
**55,000**
**-**
**219,786**|
||||
||**416,580**|**418,092**
**531,174**
-
**303,498**|
|||Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2024/25**
£
£
£
29,046
-
29,046
253,614
20,838
274,452
**282,660**
**20,838**
**303,498**
Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2023/24**
£
£
£
46,948
-
46,948
305,454
64,178
369,632
**352,402**
**64,178**
**416,580**|
17
## **WARRINGTON FOODBANK**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **For the Financial Year Ending 31 May 2025**
## **12. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES**
|Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 31st May 2025
**13. STAFF COSTS AND NUMBERS**
Gross wages and salaries
Employer's National Insurance Costs - Exempt
Pension Contributions
Average number of employees :|**2024/25**
**£**
(113,082)
-
**(113,082)**
416,580
**303,498**
**2024/25**
**£**
148,272
-
2,504
**150,776**
**8**|**2024/25**
**£**
(113,082)
-
**(113,082)**
416,580
**303,498**
**2024/25**
**£**
148,272
-
2,504
**150,776**
**8**|**2023/24**
**£**
365
-|
|---|---|---|---|
||||**365**|
||416,580||416,215|
||**303,498**||**416,580**|
||||**2023/24**
**£**
88,295
-
1,203|
|||**150,776**|**89,498**|
|||**8**|**6**|
No employee received emoluments in the range of £50,000 to £60,000 during the year(2023/24:None).
## **14. TRUSTEES AND OTHER RELATED PARTY TRANSACTIONS**
No trustees ,nor any person connected with them, have received any renumeration from the charity during the year. No other payments were made to trustees or any persons connected with them during the financial year. No other material transaction took place between the charity and a trustee or any person connected with them.
## **15. RISK ASSESSMENT**
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **16. RESERVES POLICY**
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
## **17. PUBLIC BENEFIT**
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
18