Company registration number: CE001314 Charity registration number: 1154363 Leeds South and East Foodbank Annual Report and Financial Statements for the Year ended 31 March 2025
Leeds South and East Foodbank Contents Page Reference and Administrative Details Trustees, Report 2to5 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9t015
Leeds South and East Foodbank Reference and Administrative Details Trustees Robert Ronald (Ronnie) Adam (Chair) Mavis Addawoo Sarah Allison Simon Jessop Charity Registration Number 1154363 Company Registration Number CE001314 Registered Office Unit 18, Millshaw Park Avenue Millshaw Industrial Estate Leeds LS11 OLR Independent Examiner Laurence A Flasher FCA 635B Roundhay Road Leeds LS8 4BA Bankers Unity Trust Bank plc Four Brindleyplace Birmingham B12JB
Leeds South and East Foodbank Trustees Report The Trustees present the annual report together with the financial statements of the charitable organisation for the year ended 31 March 2024. Trustees Date of Appointment Date of resignation Robert Ronald (Ronnie) Adam Mavis Addawoo Sarah Allison Stephen Michael Carroll Alexander de Graft-Hayford Rev Christopher Johnson Barbara Tate Kathryn Tate Simon Jessop 18 February 2025 14 October 2025 11 May 2025 11 May 2025 14 October 2025 14 May 2024 17 June 2025 17 June 2025 Statement of Trustees. Responsibilities The Trustees (who are also the Directors of Leeds South and East Foodbank for the purposes of company law) 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. Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charitable Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to. Select suitable accounting policies and apply them consistently., Observe the methods and principles in the Charities SORP; Make judgements and estimates that are reasonable and prudent; State whether applicable UKAccounting 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 Charitable Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the Charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. General The Trust is a Charitable Incorporated Organisation operating a foodbank in the South and East of the city of Leeds. Its objects, as contained in its governing document, are to relieve people in Leeds who are in conditions of need, hardship or distress in such ways as Trustees think fit. The Trust is supported by the Trussell Trust which supports a nationwide network of foodbanks. Further information about the Trussell Trust is available at htt :Ilwww.trusselltrust.or
Leeds South and East Foodbank Trustees Report (Continued) Purpose Our purpose is to feed the hungry in South and East Leeds and to help people take control of their circumstances by addressing the root causes of their need. We do this by providing a safe non-judgmental place to be heard, and to find out about other possible areas of help. As well as providing emergency food, the foodbank aims to connect people with a range of other services designed to support them as they seek to address the longer-term effects of poverty and exclusion. Working with others, our larger aim is to put an end to the scandal of hunger in Leeds and the UK. Public Benefit The Trustees confirm that they have complied with the requirements of S17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Structure, Governance and Management The Trust is governed by a Board of Trustees who are responsible for controlling and managing the Trust, working closely with a small staff team. The Board has ultimate responsibility for directing the Trust's affairs, for ensuring it is solvent and well-run, in order to ensure it delivers the public benefits for which it was set up. At the date of this Report, the Trust employed 2 full-time members of staff and 4 part-time staff who are supported by a team of dedicated volunteers. At its core, the Trust has a team of around 111 unpaid volunteers including administrative, stores and delivery volunteers. Without these people it would not be possible to maintain our network of foodbank outlets and to support so many in the community. Operations During the year we have recruited an additional 24 new volunteers. These new volunteers have helped to replace the 9 volunteers who have left the charity. We also have people who come and work fo a day or ttvo and then decide that the charity work is not for them. Signposting was a casualty of the pandemic and, as this is a vital part of the support we offer our clients, we recruited a part-time Signposting Co-ordinator in 2023124 to further support and improve the help we provide. We work very closely with Money Buddies who attend most of our Foodbanks to provide support and guidance to those clients who require financial support. During 2024, we entered into a partnership with Leeds City College, whereby we welcomed a number of their young adult students who had learning difficulties. The partnership allowed the young adults to enjoy some real work experience in our warehouse. At the same time, it provided our charity with very capable and enthusiastic volunteers. Claire Firth who is the lead tutor on the project, was nominated for a national award under the heading 'Volunteer Project of the Yearf. Claire was invited to the House of Lords in December 2025 and presented with the National award by The Right Hon. Baroness Nicky Morgan.
Leeds South and East Foodbank Trustees Report (Continued) Strategy Our long-term strategy is to maintain a focus on reducing the need for foodbanks. We will do this by continuing to collaborate with partners to build greater food resilience amongst our clients. Examples include working with: Leeds Welfare Support Scheme to access cash grants, giving people more choice and dignity in how they spend their money; and Money Buddies whose trained volunteers in our centres will meet clients and support them towards greater financial independence. We also have been seeking to influence policy and decision making at local level by championing the cause of our clients, sharing their stories and challenging the misconception that foodbank usage is a viable alternative to sufficient income. At a national level we have worked with the rest of the Trussell Trust network to provide compelling data about the escalating demand for our services. Performance The Trust's financial position remains healthy. The net surplus for the year is £32,847 (2024: deficit £(42,934). During the year to 31 March 2025, the Trust's total income (cash and food donations) was £464,650 (2024: £574,073). This was made up of financial donations and grants (restricted and unrestricted) of £231,895 (2024: £150,723), and food donations to the value of £232,754 (2024: £423,350). Operationally, the Trust incurred costs of £207,230 (2024: £191,440) distributing food to the value of £241,003 (2024: £437,627). Reserves Policy The Trustees, policy is to maintain sufficient reserves to give a stable base for its continu ing activities. Unrestricted reserves as at 31 March 2025 are £387,662 (2024: £394,807). The level of reserves is considered to be more than adequate for the continuing operation of the Charity based on six months, operational expenses. It provides opportunity to set aside sufficient resepdes to meet the future operating 5-year lease rental commitments (inclusive of VAT, exclusive of service charges) in respect of the warehouse premises at Unit 18 Millshaw Park Avenue, Millshaw Industrial Estate, Leeds LS11 OLR as follows: Due within one year Due after one year 37,800 Total £59,850 The Trust has included Donated Goods collected and distributed during the year at the prevailing rate of £2.771kg, an amount suggested by the Trussell Trust. Going Concern The Trustees review funding levels quarterly and the Trustees are confident that the level of funding is sufficient to meet its obligations over the next 12 months.
Leeds South and East Foodbank Trustees Report (Continued) Risk Management The Board conducts a review of major risks every year. These are updated at quarterly governance meetings and with staff at periodic intervals during the year. Where appropriate, mitigations are put in place to reduce both the severity and likelihood of such risks. Independent Examiner Laurence A Flasher FCA has been re-appointed Independent Examiner for the ensuing year. The annual report was approved by the Trustees of the Charity on 27 January 2026 and signed on its behalf by" Ronnie Adam Trustee
Leeds South and East Foodbank Independent Examiner's Report to the Trustees of Leeds South and East Foodbank (the Company) I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the Charity's Trustees of the Company (and also its Directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confinn that l am qualified to undertake the examination because l am a member of The Institute of Chartered Accountants in England and Wales 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 the Company as required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable n the UK and Republic of Ireland (FRS 102). I have no concerns a attention should be d reached. d have come across no other matters in conne on with the examination to which awni Is repo in order to enable a prop understanding of the accounts to be Laurence A Fla Independent Examin 635b Roundhay Road Leeds West Yorkshire LS8 4BA th Date: 27 January2026
Leeds South and East Foodbank statement of Financial Activities for the year ended 31 March 2025 Unrestricted Restricted Funds Funds Total 2025 Unrestricted Restricted Funds Funds Total 2024 Note Income from charitable activities Income from charitable donations Food donated in kind 146,607 232,754 85,288 231,895 232,754 126,889 423,350 23,834 150,723 423,350 379 361 464 650 550 239 574 073 Expenditure on charitable activities Food donations Food purchases 224,573 16,430 224,573 16,430 425,567 12,060 425,567 12,060 241,003 102,476 7,735 41,420 7,843 6,650 10,784 4,441 1,513 6,167 1,320 252 241,003 102,476 7,735 41,420 7,843 6,650 10,784 4,441 1,513 6,167 1,320 252 437,627 100,081 10,322 40,585 4,390 5,909 4,691 4,588 1,088 5,802 1,670 254 437,627 100,081 10,322 40,585 4,390 5,909 4,691 4,588 1,088 5,802 1,670 254 Staff costs Transportation Rent and rates Light, heat and power Insurance Repairs and maintenance Depreciation Telecommunications General expenses Independent examinerfs fee Bank charges 431,803 431,803 617,007 617,007 Income, less expenditure (52,442) 85,288 32,847 (66,768) 23,834 (42,934) Transfer between funds Net income from charitable activities I nterest received Net surplus/(deficit) for the year (13,377) 46,223 32,847 (46,102) 3,168 (42,934) (7,145) 46,223 39,078 (40,544) 3,168 37,376 Total funds brought forward 394,807 24,119 418,926 435,351 20,951 456,302 Total funds carried forward £387,662 £ 70,342 £458,004 £394,807 £24,119 £418,926
Leeds South and East Foodbank (Registration number: CE001314) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 3,209 6,829 Current assets Donated goods awaiting distribution Debtors Cash at bank and in hand 93,579 21,720 341,396 85,398 26,488 305,650 456,696 417,536 Creditors: Amounts falling due within one year 10 (1,900) (5,439) Net current assets 454 796 412 097 458,005 418,926 Net assets Funds of the charity Income funds Restricted funds Unrestricted funds 70,342 387,662 24,119 394,807 Total funds 458,004 418,926 The financial statements on pages 7 to 15 were approved by the Trustees, and authorised for issue on27Ja uary 2026 and signed on their behalf by: Ronnie Adam Chair
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 1. Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies which have been consistently applied to all the years presented, unless otherwise stated, applied in the preparation of these financial statements are set out below. 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation The Charity 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. Going concern The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity. Income and endowments All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Grants receivable Grants are recognised when the Charty has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Gifts Gifts in kind are recognised in different ways dependent on how they are used by the Charity: (i) Donations of non-perishable goods for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount per kilogramme from time to time determined by the Trussell Trust. (li) Donations of perishable and fresh foods for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount per kilogramme from time to time determined by the Trussell Trust. (iii) Donations for use by the Charity itself are included when receivable and they are valued at the amount the Charity would have had to pay to acquire them.
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 1 Accounting policies (Continued) Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Taxation The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:_ Furniture and Equipment 3-6 years straight line Donated goods awaiting distribution Donated goods awaiting distribution are valued at the amount per kilogramme from time to time determined by the Trussell Trust. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the Charity. Financial instruments Classification Financial assets and financial liabilities are recognised when the Charity becomes a paty to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. 10
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 1 Accounting policies (Continued) Recognition and measurement All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar instrument.
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 2 Income from charitable activites Unrestricted Funds Restricted Funds Total 2025 Unrestricted Restricted Funds Funds Total 2024 Grants and cash and donations 146,607 146,607 126,889 126,889 The Trussell Trust Leeds Christian Community Trust 59,588 59,588 8,884 8,884 16,200 16,200 13,950 13,950 Sovereign Health 2,500 2,500 Sainsbury's 500 500 Mills and Reeve Charitable Trust £146,607 £85,288 £231,895 £126,889 £23,834 £150,723 3 Food donated in kind Unrestricted Funds Restricted Funds Total 2024 Unrestricted Restricted Funds Funds Total 2023 Food donated in kind £232 754 £232 754 £423 350 £423 350 Food donated in kind is included at a fair value based on an amount per kilogramme determined by the Trussell Trust (see Note 7) and the resulting amount treated as Unrestricted Income. 12
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 4 Transfer between funds Unrestricted Funds Restricted Funds Total 2025 Unrestricted Restricted Funds Funds Total 2024 Transfers between funds (Note 11) £39 065 £20 666 Overall operational, establishment and general expenses are met from Unrestricted Funds and Restricted Grants towards those overall costs are included as a transfer in total between Restricted and Unrestricted Funds. 5 Staff costs The aggregate payroll costs were as follows: 2025 2024 Staff costs during the year were: Wages and salaries £102 476 £100 081 The average number of employees during the year was 6 (2024 6). In addition, the Trust is supported by a total of - unpaid volunteer workers (including administrative and store/delivery volunteers). No employee received emoluments of more than £60,000 during the year. 6 Tangible fixed assets Total Furniture and Equipment Cost At 1 April 2024 Additions 35,868 819 At 31 March 2025 36,687 Depreciation At 1 April 2024 Charge for the year 29,037 At 31 March 2025 £33 478 Net Book value At 31 March 2025 At 31 March 2024 13
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 Donated goods awaiting distribution 2025 2024 Donated goods awaiting distribution £93579 £85398 Donated goods are included at fair value based on a value per kilogram of £2.77 (2024: £2.37) determined by the Trussell Trust. Debtors 2025 2024 Other debtors and prepayments £21720 £26488 Cash at bank and in hand 2025 2024 Cash in hand Cash at bank 459 340 937 56 305 594 £341396 £305 650 10 Creditors: amounts falling due within one year 2025 2024 Other creditors 14
Leeds South and East Foodbank Notes to the Financial Statements for the year ended 31 March 2025 11 Movement in restricted funds Brought forward Incoming Resources resources expended Carried forward The Trussell Trust Community Foundation for Leeds Leeds Christian Community Trust Sainsbury's Mills and Reeve Charitable Trust Sovereign Health 6,751 2,500 13,868 1,000 59,588 16,554 49,785 2,500 15,557 16,200 500 6,500 2,500 14,511 1,500 6,500 2,500 £24,119 £85,288 £39,065 £70,342 The Trussell Trust Grants from the Trussell Trust are contributions towards payroll and train ing costs. Community Foundation for Leeds The grants from the Community Foundation for Leeds is a contribution towards warehouse and wages costs and for the purchase of tablet computers for use at collection points received in 2021. Leeds Christian Community Trust Contributions from the Leeds Christian Community Trust are utilised towards food purchases. Sainsbury's Amounts received from Sainsbury's are utilised towards food purchases. Mills and Reeve Charitable Trust Contributions from the Mills and Reeve Charitable Trust are utilised towards food purchases. Sovereign Health Contributions from Sovereign Health are utilised towards food purchases. 15