CHARITY REGISTRATION NUMBER: 1155130 Wldnes Foodbank Unaudited Financial Statements 31 December 2025 MATTOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN Wldnes Foodbank Flnanclal Statements Year ended 31 December 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities statement of financial position Notes to the financial statements 10 The followlng pages do not fomi part of the flnanclal statements Detailed statement of financial activities 19 Notes to the detailed statement of financial activities 20 Widnes Foodbank Trustees. Annual Report Year ended 31 December 2025 The trustees present their report and the unaudited financial staements of the charity for the year ended 310ecember 2025. Reference and admlnlstratlv• dotails R8gi8ter•d charity namo Widnes Foodbank Charfty reglstratlon numbor 1155130 Prlnclpal offlce Cemetery Lodge Birchfield Road WKlnes Cheshire WA8 9EE England The truste8s Revd P Dawkin (Chair) Mrs C Bedford Revd M HaTWCN)d Mr J McKenna Mr G Lane Mrs J Walker lappoinled 24th March 2026) Mrs J Jones lappoinled 24th March 20261 Tho project co<+rdlnator Mrs V Ferguson Independent examlner G Matrks FCA Widnes Foodbank Trustees, Annual Report {coftUnuedl Year ended 31 December 2025 Structurn. gov•mance and manag8m8nt Widnes Foodbank was registered as a charity on 31 December 2013 and is constituted as Charitable Incorporaled Organisation under the Charities Act 2011. In accordance with rts ConslftLrtion vo of the trustees will retire by rotslion * the Annual General Meeting and are eligible to be re*le¢led. On 24 March 2026 Mrs J Jones and Mrs J Walker were appointed as additional tru$tees under the ual vacancy provision of thè Constitution of Widnes Foodbank. They will retire al the Annual General Meeting and wll be eligible to be elected. Widnes Foodbank is part of a national netsvork of foodbank8 seeded by the Trussell. It operates as an indopendenl social franchise based on mutual undertakings agreed in the Trussell Franchise Agreement and Trussell's Operating Manual. The Coaordination of Wdnes F¢)odbank is undertaken by Mrs Vicky Ferguson, who was apwinted as paid project ¢iH)rdinalor with effect from 1 July 2019. Flnanclal. Health and Safety and OpeTatlonal Rlsk The Iruslees are s*isfi¢d that systems are in place to mitigate exposure lo m4or risks. During the year the trustees have carried out a review of a number of Widnes Foodbank policies including the Safeguarding Policy. The trustees are continuing lo review and implement the re¢￿￿TnendatIOft$ Contained in a Govemance Health Check Report prepared by Tnjssell. Th8 trustees have put in place financial systems to ensure integrity and financial management. Detailed Finance and Operational Reports are produced for the quartedy meetings of the Iruslees. Reserv0$ At the meeting to approve these Financial Statements the trustees reviewed their policy on reserves and decided that Widnes Foodbank shoukl have reserves of the folknving amount$ to meet potential costs in the following areas:. the Maintenan￿ of Cemetery Lodg&- £8,000., the maintenance of Crossing Point- £3,¢JOO.. the maintenance of Sl Bede's Centre- £56,100., the abilty to purchase or hire a vehicle lo transport food from the eollectron points lo St. Bede's Centre and from St Bede's Cgnlro to Crossing Point, which is currently achieved through volunteers andloT the project c{￿rdinal0r using their own vehicles - £8.000., the cost of employing a paid Project Cowordinalor- £20,000., the cost of purchasing food to supplement food ¢Jonalions - £50.000", Widnes Foodbank Trustees, Annual Report (conlthu•rf) Year ended 31 Decembor 2025 the cost of undertaking the Financial Inclusion Project- £54.938,' and a contingency to cover unforeseen operational costs - £4,000. These target reserves total £204,038, which was £3,009 less than the reserves of £207,047 available at 31 December 2025. The trustees decided to lake no immediate action to use such excess bth to review the posith)n al the time of consideration of the Financial Statements for the cur￿Tht year. Oblectlves and actlvltles Our objectives.. vthat wo aim to do at Wldnes Foodbank The purposes of Widnes Foodbank are $8t out in its Constitution as follows.. - 'The prevention or relief of povety in that part of the Borough of Hamon in the County of Cheshire, which is north of the River Mersey, and the surrounding area, in particular, but not exclusivety. by la) providing emergency food boxes containing three days supply of balanced and nutritional fcodstuffs lo individuals in need andlor di$lribut*)n by charities or other organisalions working to prevent or relieve poverty. Ibl the proviS￿n of or signposting lo relevant infom)81ion and other advisory seryice$." Our activities - how we deliv•r our obJ•ctlv•s To achwe our objeclivos our principal actNities are to provide the following services for our community in Widnes and the surrounding area lour public benefrtsl'.- Food is donated as a g¢)odwill gesture primarily by local churches, schools and the general public al designated collection points andlor duiing organised events such as Harvest Festival and supernarkel Ilection days. The donations are collected, checked, sorted and sto￿￿ in a central warehouse fa¢ilily befor& being delNered to our distribution centre. At the distribution centre ¢I￿ntS may exchange a Foodbank voucher, issued by one of our local referral agencies, for food sufficient for three days. The client may then be sKJnposted lo another agency or charty depending on their needs. In exercising these powers and duties the trustees havo had due regard to the guidance on Public Benefit published by the Charity Commission. Widnes Foodbank Trustees, Annual Report (¢onllRu Year ended 31 December 2025 Achlevoments and p•rfoTmance dnes Foo¢knnk is operated by volunteers and with effe¢t 1 Juty 2019 has been ¢cwrdinated by a paid project CO of food was donated to Widnes Foodbank compared with 43,058 kg {£102.048} donated in 2024. Th& value per kilogram is obtair*d from Trussell and is used by all foodbank$ within ils n$tsvork. In respect of the year ended 31 December 2024 the valua per kibgram was £2.37 and in rospecl of the year ended 31 December 2025 the value per kik)gram was £2.77. The amount of food donated to Widnes Foodbank variès each month with November and Decembor being the months in which the largest amount of food is donated. Stock Lev81$ and Food Dlstrlbutlon Food dislribuled in 2025 to clients and lo l¢xal agencies sharing the same ethos as Wdnes Fc*)dbank amounted to 49,576 kg equivalent to a value of £137,327156,218kg1£133,236 in 2024). IA fvrther 668 kg equNalenl to a value of £1,851 was disposed of due lo being either damaged or out of d8le.I During the year Widnes Foodbank purchased additional food at a cost of £28,194. Food stocks hekl at 31 December 2025 amounted to 12,629 kg equivalent to a value of £34,982 {10.751kg1£25.480 in 2024}. Cllents In 2025 a totsl of 4,162 people15,181 in 2024} received emergency food of which 2,828 were adutts 13,411 in 20241 and 1,334 were ¢hiklren11,770 in 20241 from Widnes and the surrounding area. The amount of food gNen in exchange for a Foodbank voucher was at least suificient for three days. In 2025 a lolal of 2,225 Foodbank vouchers were fulfilled 12,685 in 20241. There are 78 local referral agencies working in partnership with Widnes Foodbank who are able to issue Foodbank vou¢hers. The main reason clients seek help from Widnes Foodbank is due lo low income. The next most common reason is changes or delays to their bengfits. Accommodatlon dnes Foodbank is grateful to Halton Borough Council for the ¢c￿tinUed provision of Cemetery Lodge and its general support. The dislribLrtion ￿ntre and principal warehouse are operated from premises ¢*ined by the Archdiocose of Liverpool on a rent free basis. Widnes F¢Jodbank is most Ihankfijl for this generous provision. Widnes Foodbank Trustees. Annual Report (¢onllnu8d) Year ended 31 December 2025 Promotional evont5 A number of events were proactivety set up by M￿berS of the public during the year to r818e awareness ofwdnes Foodbank and to raise funds andlor donate food lo Widnes F￿dbank. Financial Inclusion Project In April 2025 Truss811 allocated Widne5 Foodbank a grant of £100,648 to enabl& it lo provide for period of tsvo yeaTr an income maxwni$ation casework serviee to Clients coming to Widnes Foodbank. Thi$ Service is provided in partnership wf(h Halton Citizens Advic& Bur8au and started on l August 2025. During the period from 1 August 2025 to 31 December 2025 152 clients. who had mainly benefit and debt issues, used this seNice. The income gain for such clients from using the service amounted to £187,559. £50,283 of the grant from Trussell w88 paid in May 2025 and the balance of £50,365 will be paid in August 2026 subject lo the tenn3 and conditions of the grant allocation. £24,949 of the amount received has been recogni$od as incorre for the year and £25,334 has been deferred. Financial r•vlew In￿me Th& charty re¢eived total cash funding of £132,662 in 2025, of which £25.334 has been deferred as relating to future periods for the Financial Inclusion Project. Donations from local churches amounted to £5,369 and regular donations from prwale individuals tolalled £13.746. Widnes F¢Jodbank received £3,016 through Tfussell from Tesco and ASDA under their top up schemes. A grant of £20.000 was received from Halton Borough Council undèr ils Household Support Fund Grant Scheme and a grant of £50,283 was received from Trussell in connection with the Financial Inclusion Prciect. The amount raised by fundraising was £17,902. other tash donations amounted to £22,346. In addition to the cash funding Widnes Folxlbank received donation$ of food with a value of £109,242. ExpendSturo Widnes Fo¢xlbank benefited from the provision on a rent free basis of :. al Cemetery Lodge by Hakon Borough Council., and bl Crossing Point and Sl.Bede's Centre by the ArchdiLKese of Lr¥erpool. The major item of expenditure during the year was the purchase of food lo supplement the food donated by the public and this amounted lo £28, 194. Financial Review The strong financial posilKJn of Widne5 Foodbank at the end of 2025 means it has reserves to plan confidently for the coming year and to cover future anticipated costs. Widnes Foodbank Trustees, Annual Report (conVnu8d) Year ended 31 December 2025 Plans for future poriods The airns and obl￿tIVeS for the future remain the same as those set out above and r( is expected that the majority of the key activrties and services of public benefft will remain the same in 2026 as they were in 2025. Post4alance Sheet Event In May 2026 Hatton Borough Council allocated a grant of £5,000 to Widnes Fo¢xlbank under the Councifs Crisis and Resilience Fund Grant Scheme. The Irustee8' annual report was approved on ... .....4￿l arKI $vJned on behatf of the board of truslges by.. Mr J M¢Kenna Trustee Widnes Foodbank Independent Examinerfs Report to the Trustees of Widnes Foodbank Year ended 31 December 2025 I rewt to the trustees on my examination of the financial statements of Widnes Foodbank {Ihe chanty,) for the year ended 31 December 2025. Responsibilities and basls of report As the trustees of the charity you are responsiblg for the preparation of the financial slalement$ in accordance with the requirements of the Charities Ad 2011 {Ihe Act'l. I report in respect of my examination of the charity's financial statements 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 Charty Commission under section 14515llb} of the Act. Independent oxamlnofs statement I have completed my examination. I confim lI￿t malerial matters have come to my attent￿7 in onnection with the examination giving me cause to believe that in any material respect.. ounling records were not kept in respect of the charty as required by section 130 of the Act., or the financial statements do not accord with those rec￿$,. or the financial statements do not compty with the apPI￿able requirements concerning the form and content of a¢counl$ Sel out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter ¢onsKlered as part of an independent oxaminalion. I have no concerns and have come aeross no other matters in connection with the examin8lk)n to which allenlion should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. G Mattocks FCA Independent Examiner 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN ?/6/Z6 Widnes Foodbank Statement of Financial Actlvltles Year ended 31 December 2025 2025 Restricted funds Total funds Totsl funds 2024 Unrestricted funds Income and •ndovmients Donalk)n$ and legacies Total income 198,180 198,180 18,390 216,570 216.570 210,859 210,859 18,390 Expendlture Expenditure on Stock Costs of other trading activities Expenditure on charitable activities Total expendlture 28,194 142,818 171,012 28.194 161.208 35,299 151,136 18,390 18,390 189.402 186,435 N•t Incorng and net movement In funds 27,168 27.168 24,424 Reconciliation of tunds Total funds brought foNard Total funds carried forward 179,879 207,047 179.879 155,455 179.879 207.047 The Stalerrenl of financial activrties ineludes all gains and losses recognised in the year. All income and expenditure derive from continuing aclNf(ies. Th• not•s on p•ge• 10 to 17 fomi part olth•sè financlal statgm•nts. Widnes Foodbank Statement of Financlal Posltlon 31 December 2025 2025 2024 Not• Flxed assets Tangible fixed assets 12 14,084 18.419 Currgnl assgts stocks Debtor8 Cash al bank and In hand 13 14 34.982 25,480 736 135,329 201,768 236.750 161,545 Credltors: amounts falllng due wlthln one year Net current assets 16 43,787 192,963 161,460 Total assets less current Ilabllltles 207,047 207,047 179.879 179,879 Funds ofthe charlty Unrestricted funds 207.047 179,879 Total ¢harlty funds 18 207,047 179,879 These financial statements woro approved by the b¢)ard of Iruslees and aulhorised for issue on %.vw.¥￿.., and are spned on behalf of the board by.. MrJ M¢Kenna Trustee Th• not•s on pag•$ 10 to 17 fom p4rt of those financial ¥t*t•m•b)ts. Widnes Foodbank Notes to the Financlal Statements Year ended 31 December 2025 Genernl Inforynatlon The chailty is a registered charity in England and Wales and is con5trf(uted as a Charitable Incorporated Organisation under the Charities Act 2011. The address of the principal office is Cemetery Lodgè, Birchfield Road. Widnes, Cheshire, WA8 9EE. England. Statement of compllance These financi81 statements have been prepared in cornpliance with FRS 102, The Financial Reporting Standard appIl￿ble in the UK and the Republ￿ of Ireland., the Slalemenl of Recommended Practice applicable lo charitres Preparing their accounts in accordance with the Financial R$porting Standard applicable in the UK and Republic of Ireland IFRS 1021 {Charit￿5 SORP IFRS 10211 and the Charities Act 2011. Ac¢ounting pollcl 8asls of proparatlon The financial statements have been prepared on the historical cost basis, as modffied by the revaluation of certain financial assets and liabilitie8 and investment properties measured at fair value through incomg or expenditure. The financkgl statement8 are prepared in sterling, which is the functional currency of the entty- Golng concern There are no matorial uncertainties about the charity's abilty to continue. Judgements and k•y $ources of ￿tIMatIon uncertalnty The preparation of the financial ststemenls wuires management to make judgements, eslimales and assumptions that affect the amounts reported. These estimates and judgements are continually revwied and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted fund5 are available for use at the discretion of the trustees lo further any of the charity's purposes. DoswJnated funds are unrestricted funds earmarked by the trustee8 for particular futuffj project or nmrtm&nt. Reslricled funds are subjected lo re$tridions on their expendrture declared by the donor or through the lerrns of an app8al, and fall into one of two S￿￿1a$s9$. rgstrthd income funds or endowment funds. 10 Widnes Foodbank Notes to the Financial Ststements Iconllnue Year ended 31 December 2025 A¢￿untIng pollclos f¢orttthuad) Incomlng rnsour¢es All incoming resources are included in the statement of financial activities when enlitlement has passed to the charity., il is probable that tha economic benefits associated wrth the transaction will flow lo the charity and the amount can be reliably measured. The followirwJ Sp￿IfiC policies are applied to particular catogorio$ of income.. income from donations or grants 1$ recognised when there is evidence of entillgment to the gfft, receipt is probable and tts amount can be measured reliably. gxy income is recognised when receipt i8 probab￿ and entillemenl is established. Ir￿)me from donated goods is measured al the fair value of the good8 ￿n￿S this is impracti￿1 to measure reliably, in which case the value is derNed from th8 cost lo the donor or the estimated resale value. Donated facilil*s and services are wognised in the accounts when receNed if the value can be reliabty measured. No amounts are inclutJed for the contribution of general volunteers. incomo from contracts for the Supply of seNices is recognised with the delivery of the contracted $OTvice. This 1$ classrfied as unrestricted funds unless there is a contractual requirement for it lo be spent on a particular purpose and returned if unspent, in which ￿se it may be regarded as restricted. Rosources expend Expgnditure is recognisgd on an accruals basis as a liability is incurred. Exp&ndrture includes any VAT which cannot b9 fully r￿0vered, and 1$ classified under headings of the ststement of financial activities lo which it relates.. expenditure on raising funds includes the costs of all fundraising aGtivrties, events. non