Company registration number: 07419679
Charity registration number.. 1155313
Devon & Cornwall Food Action Ltd
(A company limrted by guarantee)
Annual Report and Flnancial Statements
for the Year Ended 31 October 2024
WESTCOTTS
CHAA TERED ACCOUNTANTS
& PUSINESS ADVISERS

Devon & Cornwall Food Action Ltd
Contents
Reference and Administrative Details
Trustees, Report
2to7
Independent Examinetrs Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Statements
11 to19

Devon & Cornwall Food Action Ltd
Reference and Administrative Datails
Trusteas
J M Cooper
A Dunne
SAMonk
G Smith
J Steele
J Keast
Secretary
J Keast
Charlty Reglstration Number
1155313
Company Reglstratlon Number 07419679
The charity Is incorporated in England and Wales.
Unit 4 Porsham Close
Rolx)rough
Plymouth
Devon
PL6 7DB
Regl8tered Offlce
Independent Examlner
Westcotts
Independent Examiner
Plym House
3 Longbridge Road
Plymouth
Marsh Mills
Devon
PL6 8LT
Page 1

Devon & Cornwall Food Action Ltd
Trustees. Report
Year Ended 31 October 2024
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements of the charitable company for the year ended 31 October 2024.
Structure, govornance and management
Constitutlon
DCFA is a registered company limited by guarantee having no share capit81. The liability is limited, in
the event of the company being wound up, to a maximum of £1 per member. The company was
formed on 26th October 2010, company registration 07419679. The company is governed by its
Memorandum and Articles of Association. It is administered and led by a Board of Trustees.
Recrultment and appolntment of trustees
The management of the charity is the responsibility of the Trustees, who are elected and co-opted
under the terms of the Memorandum and Articles of Association.
Trustees are appointed to the Board of Trustees by an open recruitment process, inviting applications
with appropriate skills, experience andlor qualifications. The suc￿sSful applicants are invited to
formal interview with the TrUSt￿S prior to their appointment at a Board Meeting.
This is in accordance with the Safer Recruitment pr0￿dureS, (this is applied to all voluntary as well as
paid positions within the organisation).
Induction and trainlng of trustees
All newly appointed Trustees meet with the Trustees and are introduced to the Hub of operation. They
meet wth staff and volunteers where they are given a reading list of relevant documentation, policies,
systems and procedures.
Organisational Structure and decision maklng
The Board of Trustees are responsible for agreeing the strategic direction of the organisation, ratifying
policy and ensuring Complian￿ with internal governance and external regulations and legislation. The
Board of Trustees convenes quarterly or for extraordinary meetings when necessary. Day-to-day
management of the organisation is delegated to the ChairmanlCEO, Mr Alan Dunne, and thereafter to
the steering group.
Alan Dunne retained his role as Chair and was assisted by appointed trustees Jan Cooper, James
Steele, Shelly Monk, Graham Smith, Julie Keast (company secretary}.
Page 2

Devon & Cornwall Food Action Ltd
Trustees. Report
Year Ended 31 October 2024
Objectives and activities
Ourpurpose
DCFA'S key aim is to reduce the impact of food poverty by collecting supplies of surplus edible and in
date food that would otherwise go to landfill or incineration. Food is collected from all the large food
suppliers, some distributors and manufacturers. The food is delivered to households and individuals in
need throughout Devon and Cornwall.
In the financial year 2023 to 2024 we provided 1,500 tons of surplus food, non-food including pet foo
to our beneficiaries which would have othemise gone to landfill.
ObJectlV88, 8tratsgl08 and actlvlties
Our objectives
Actively Ei'adicate Food Poverty in Devon and Comwall
Ho￿.
o Providing surplus 'fit for purpose, food & drink to households suffering food povety
o Providing advice on food safety and nutrilion.
o Promoting the reduction of food waste
o Remaining compliant with food standard safety regulations.
Cost effective solution to food relief
o Removing the barriers to surplus food
Our objective as always is to reduce food waste and eradicate food poverty in Devon and Cornwall.
During 2023 the majority of households and individuals that we supported, remained the low income
working families.
Going forward we continue to future proof our valuable servi￿, we are still increasing our output
substantially from our humble beginnings where we have widened our scope of assistance, from
providing help to individuals with substance and alcohol abuse, to providing food parcels to families at
l(Kal schools in the area and supply Devon & Cornwall Police and military veterans with emergency
food parcels.
Public beneflt
The trustees confinn that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidan￿ published by the Charity Commission for
England and Wales.
Page 3

Devon & Cornwall Food Action Ltd
Trustees. Report
Year Ended 31 October 2024
Achievements and performance
Estimated total annual surplus food handled 900 plus tonnes per annum
Food vtsste sent to AD- 180 tonnes per annum
Number of fcod boxes 16,000
Number of meals 960,000
Volunteer hours 100,000 +
Number of donor partner organisations 50+
75°/o of food collected is rescued and diverted back into the community. Damaged food, past use
by,non-freezable - a 'Zero to landfill, solution.
Review of activities
In 202312024 we continue to bulld on the progress and gr0￿h of the charity.
Independent Surplus Food Redistribution Charity
Part of Network of Food organisations in Plymouth (Devon and Cornwall)
Established over 14 years ago
. We operate from a 7000sq ft Warehouse in Plymouth
• Fleet of 16 vehicles including 8 Chiller Vans
Collecting in Plymouth and surrounding towns
Additional installation of pallet racking
Close to completion of HACCP facility to be used to separate bulk food (dry, chilled and frozen)
complying with EHO regulations
Successful recertification by EHO to operate as a cold store
More staff completing formal certification in food hygiene
Combination of smaller venues into larger hubs v￿thin the geographical area to continue providing a
service in a more economical and efficient manner
• Reduction in collected donations noticed and increasing has led to purchasing more staple foods
Unfortunately, we stopped deliveries to individuals at their residence. due to financial restraints and
volunteer capacity, but encouraged collections from the hub.
Page 4

Devon & Cornwall Food Action Ltd
Trustees. Report
Year Ended 31 October 2024
We are an organisation which currently re￿iVeS no financial support from the food sector or
govemment.
Surplus food collections- 7 days and nights a week in Plymouth and surrounding towns
PrO￿Ssing more than 1 tonne of food per day
• We collect from 18 major supermarkets and food outlets every evening, plus other food pr(KlU￿r$
during the day
• We collect weekly, direct from regional distribution centres and factories
We have received some grant funding for the Charity and we have managed to keep a good cash flow
but are always looking at ways to ensure the Charity continues to be able to provide the vital
assistance that is greatly needed, in the most economic manner.
We are hoping to build on the success of 202212023 for DCFA which will enable us to support more
families and organisations, across a wider area.
During 202312024 V￿ continued to deliver rn0￿ food to more locations as requested by individuals
and families who are struggling financially in the cost of living crisis.
As the demand for our Servi￿ has grown, we have also had to invest more in the infrastructure of the
hub to enable us to store food safely.
Supported by..
Westcotts
Burts
Burcombe Haulage
Lidl
Bidfood
Hunts
Country Food Trust
Cornwall Bakery
Devon and Comwall Police
Flapjackery
Page 5

Devon & Cornwall Food Action Ltd
Trustees. Report
Year Ended 31 October 2024
Flnanclal review
Pollcy on reseNes
Reserves are required in order that the charity is protected against future events known and
unknown, and Is able to maximise future opportunities and weather any future challenges that could
possibly arise.
We have reserves to ensure that replacement vehicles can be sourced should the current pool
vehicles become unseNiceable. This is es8ential to maintain the operation of the charity-
We are holding reserves to ensure that the charity can continue if income stopped for three months.
Tru8tses and offlcern
The trustees and officers serving during the year and since the year end were as follows.,
Trustees:
J M Cooper
A Dunne
SAMonk
J Scantlebury (resigned 18 November 2024)
G Smith
S W Watkins (resigned 14 June 2024)
P D Mcconaughey (resigned 14 June 20241
J steele (appointed 21 November 2023)
J Keast (appointed 21 January 2025)
Secretary,.
J Keast (appointed 21 January 2025)
Page 6

Devon & Cornwall Food Action Ltd
Trustees, Report
Year Ended 31 October 2024
Statement of trustees. responsibilitles
The trustees (who are also the directors of Devon & Cornwall Food Action Ltd for the purposes of
company law) are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom
Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland" The report and accounts have been prepared in
accordance with the provisions in the Companies Act 2006 relating to small companies.
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 the incoming
resources and application of resources, including its income and expenditure, of the charitable
company 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 Ihat are reasonable and prudent.,
state whether applicable accounting standards, comprising FRS 102 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 wll continue in business.
The trustees are responsible for keeping proper accounting records that can 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
di&8emination of financial statements may differ from legislation in otherjurisdictions.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies
Act 2006.
The annual report was approved by the trustees of the charity on 2.8. ..7.:.as and signed on its
behalf by-
A Dunne
Trustee
Page 7

Devon & Cornwall Food Action Ltd
Independent Examiner's Report to the trustees of Devon & Cornwall Food
Action Ltd ('the Company.)
I reFQrt to the charity trustees on my examination of the accounts of the Charity for the year ended 31
October 2024.
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(5llb) of the 2Q11 Act.
Independent examiner's statement
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 Devon & Cornwall Food Action Ltd as required by
section 386 of the 2008 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 wth the methods and principles of the
Statement of Recommended practi￿ for accounting and reporting by charities lapplicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republlc of Ireland (FRS 102)].
I have no cOn￿rnS and have come across no other matter8 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.
Matthew Keane ACCA
Independent Examiner
Plym House
3 Longbridge Road
Plymouth
Marsh Mills
Devon
PL6 8LT
Date:.
Page 8

Devon & Cornwall Food Action Ltd
Statement of Financial Activities for the Year Ended 31 October 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
92,644
116,787
92,644
116,787
84,303
112,642
Total income
209,431
209,431
196,945
Expenditure on:
Raising funds
Charitable activities
Exceptional expenditure
Total expenditure
(2,272)
(196,563)
(2,272)
(196,563)
3,422
(200,913)
195,413
195,413
200,913
Net incomel(expenditurel
14,018
3,968
Net movement in funds
14,018
14,018
(3,968)
Reconciliation of funds
Total funds brought forward
Total funds carried forward 14
125,543
3,424
3,424
128 967
132,935
139,561
142,985
128,967
All of the charity's activities derive from continuing operations during the above ￿ periods.
The funds breakdown for 2023 is shown in note 14.
The notes on pages 11 to 19 form an integral part of these financial staternents.
Page 9

Devon & Cornwall Food Action Ltd
(Registration number: 07419679)
Balance Sheet as at 31 October 2024
2024
2023
Note
Flxed assets
Tangible assets
11
74,407
71,005
Current assets
Debtors
Cash at bank and in hand
12
11,847
60,328
1,495
79,957
81,452
72,175
Credltor8: Amounts falllng due wlthln one year
Net current a88ets
13
(3,597
23,490
68,578
57,962
Net assets
142,985
128,967
Funds of the charlty:
Restricted Income fund8
Restricted funds
3,424
3,424
Unre8tricted income funds
Unrestricted fund5
139,561
125,543
128,967
Total funds
14
142,985
For the financial year ending 31 October 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtain an audit of its account8 for the year in
question in accordance wth section 476, and
The directors aCknO￿edge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance wth the special provisions relating to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 9 to 19 were approved by the trustees, and authorised for issue on
23 7. Z S anrt qignp.d on their bphalf by..
A Dunne
Trustee
The notes on pages 11 to 19 form an integral part of th￿se financial statements.
Page 10

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered office is:
Unit 4 Porsham Close
Roborough
Plymouth
Devon
PL6 7DB
2 Accountlng polici88
Summary of slgnificant accounting policie8 and key accountlng estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Ststsment of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended practi￿ (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.
Ba818 of preparation
Devon & Cornwall Food Action Ltd meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿iSe
stated in the relevant accounting policy notes.
Golng concern
The trustees consider that there are no material Un￿rtaIntieS about the charity's ability to continue as
a going concern nor any significant areas of Un￿rtaintY that affect the carrying value of assets held by
the charity.
Exemption from preparing a cash flow ststement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not
included a cash flow statement in these financial statements.
Page11

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances. Accounting estimates and assumptions are
made concerning the future and, by their nature, will rarely equal the related actual outcome.
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.
Donations and legacies
Donations are recognised when the charity has been notified in Writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fulfilled in the reporting
period.
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, wth 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.
Ralsing funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise f unds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its benef iciaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature nece&sary to support them.
Support costs
Support costs include central functions and have been allocated to activity CQSt c.atP.gCJrip.q nn a h2.ql.q
consistent with the use of resources, for example, allocating property costs by floor areas, or per
capita, staff costs by the tirne spent and other costs by their usage.
Govemance costs
These include the costs attributable to the charity's Complian￿ wth constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reimbursed
expenses.
Page 12

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
Tangible fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at
the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment105ses.
An increase in the carrying amount of an asset as a ￿sUIt of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within other
recognised gains and losses on the statement of financial activities.
Depreciation and amortlsatlon
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..
Asset cla98
Freehold property
Plant and machinery
Motor vehicles
Depreclatlon method and rate
150h straight line
15 % straight line
15 % straight line
Impalmient of fixed assets
A review for indicators of impairment is carried out at each ￿portIng date, wtth the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, then it is not possible to estimate the recoverable amount of
an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to
ich the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and
generates cash inflows that largely independent of the cash inflowB from other assets or groups of
assets.
Cash and cash equlvalents
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.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Page 13

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
Financial instruments
Cla&sification
Financial assets and financial liabilities are recognised when the charity becomes a party 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.
Racognltlon 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 Icss, 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 debt instrument,
Financial assets and liabilities are only offset in the statement of financial position when, and only
when there exists a legally enforceable right to *t off the recognised amounts and the charity intends
either to settle on a net basis, or to realise the asset and settle the liability simultaneou81y.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows
from the financial asset expire or are settled, b) the charity transfers to another party substantially all
of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained
some, but not all, significant risks and rewards of ownership, has transferred control of the asset to
another party.
Financial liabil ities are derecognised only when the obligation specif led in the contract is discharged,
cancelled or expires.
3 Income from donations and legacies
Unrestrlcted
funds
Gèneral
Total
2024
Total
2023
Donations and legacies.,
Donations
92,644
92,644
92,644
92,644
84,303
84,303
4 Income from charitablo activities
Unrestricted
funds
General
Total
2024
Totsl
2023
Provision of food boxes
116,787
116,787
112,642
Page 14

Devon & Cornwall Food Action Ltd
Notes to tha Financial Statements for the Year Ended 31 October 2024
5 Expendlture on charitable activities
Unrestrlcted
funds
General
Total
2024
Totsl
2023
Note
Provision of food boxes
Governan￿ costs
184,467
12,096
184,467
12,096
196,563
195,791
5,122
200,913
196,563
6 Other expendltu
Unre8tricted
fund8
General
Total
funds
Previous year VAT reclaimed
Totsl for 2024
3,422
3,422
3,422
3,422
Page15

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
7 Analysls of govemanco and Support costs
Support costs allocated to charitable activities
Other
support
costs
Total
2024
Total
2023
Bookkeeping
Governan￿ admin costs
Accountancy fees
7,716
1,596
2,784
12,098
7,716
1,596
2,784
Governance costs
Unrestricted
funds
Goneral
Total
2024
Audit fees
other fees paid to auditors
Bookkeeping fees
offi￿ costs allocated to governance
2,784
7,716
1,596
12,096
2,784
7,716
1,596
12,096
Unre8tricted
funds
Goneral
Total
2023
Audit fees
Other fees paid to auditors
5,122
5,122
5,122
5,122
8 Net Incomlngloutgoing resources
Net incomingl(outgoing) reSoUr￿S for the year include..
2024
2023
Depreciation of fixed assets
19,900
17,525
Page 16

Devon & Cornwall Food Action Ltd
Notes to the Financial Ststemants for the Year Ended 31 October 2024
9 Trustees remuneration and expenses
During the year the charity made the following transactions wth trustees:
J Keast
J Keast re￿iVed remuneration of £2,640 (2023: £Nil) during the year.
Included in bookkeeping expenses is £2,640 paid to Julie Keast who became a trustee on 21 January
2025.
A Dunne
£100 (2023.. £Nil) of expenses were reimbursed to A Dunne during the year.
Included in other admin is £100 to Alan Dunne for reimbursed expenses.
Donations made by the trustees without any conditions attached totalled £Nil for the year (2023
£25).
One or more trustees has claimed expenses or had their expenses met by the charity. The total
amount of expenses paid in the year to 31 October 2024 was £510 (2023: £2,039).
The average head count of employees during the year was Nil (2023.. Nil). The average number of
full-time equivalent employees during the year was Nil (2023.. Nil).
10 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible flxed a88ets
Furnlture
and
equipment
Land and
buildings
Motor
vehlcles
Totsl
Cost
At 1 November 2023
Additions
Dispjsals
3,588
16,485
60,835
3,779
(2,220
83,968
5,001
128,391
25,265
(2,306)
At 31 October 2024
19,987
62,394
68,969
151,350
Depreciatlon
At 1 November 2023
Charge for the year
At 31 October 2024
1.355
2.278
21,813
9,130
34,218
8,149
57,386
19,557
3,633
30,943
42,367
76,943
Net book value
At 31 October 2024
16,354
31,451
26,602
74,407
At 31 October 2023
2,233
39,022
29,750
71,005
Page 17

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
12 Debtors
2024
2023
Prepayments
Other debtors
3,313
8,534
11,847
1,495
1,495
13 Credltor8: amount8 falllng due wlthin ong yoar
2024
2023
Trade creditors
Accruals
732
2,865
136
23,354
23,490
3,597
14 Funds
Balance at I
November
2023
Balance at
31 October
2024
Incoming
rosourc88
Resources
expended
Unrestricted fund8
General
125,543
209,431
(195,413)
139,561
Restrlcted fund8
3,424
3,424
Totsl funds
128,967
209,431
195,413
142,985
Balance at 1
November
2022
Balance at
31 October
2023
Incomlng
resourcos
Re80urce8
expended
Unrestricted funds
General
129,511
3,424
196,945
(200,913)
125,543
3,424
Restricted funds
Total funds
132,935
196,945
200,913
128,967
Page 18

Devon & Cornwall Food Action Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
15 Analysls of net assets between funds
Total funds
at31
October
2024
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
74,386
68,751
(3,597)
139,540
74,386
72,175
(3,597)
142,964
3,424
Total net assets
3,424
Total funds
at31
October
2023
Unre8trlcted
fund8
General
Restrlcted
funds
Tangible fixed assets
Current assets
Current liabilities
71,005
78,028
23,490
71,005
81,452
(23,490
3,424
Total net assets
125,543
3,424
128,967
Page 19

Devon & Cornwall Food Action Ltd
Detailed Statement of Financial Activities for the Year Ended 31 October 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies (analysed below)
Charitable activib'es (analysed below)
Total income
92,644
116,787
84,303
112,642
209,431
196,945
Expendlture on:
Raising funds (analysed below)
Charitable activities (analysed below)
Expenditure refund (analysed below)
Total expenditure
12,272)
{196,563)
3,422
(200,913)
195413
200,913
Net incomel(expenditure)
Net movement in funds
14,018
14,018
(3,968)
Reconciliation of funds
Total funds brought fotward
Total funds carried fomard
128 967
132935
142,985
128,967
This page does not form part of the statutory financial statements.
Page 20