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2025-10-31-accounts

Devon&CornwallFoodActionLtd
Contents
ReferenceandAdministrative Details 1
Trustees'Report 2lo7
lndependentExamine/sReport 8
Statemenl of Financial Activities 9
Balance Sheet 10
Notesto the Financial Statements 'l1to20

Reference andAdministrat iveDetails
Trustees ADunne
SAlvlonk
G Smith
J Steele
J Keast
Charity RegistrationNumber 1155313
CompanyRegistrationNumber 07419679
The charityisincorporated in England and Wales.
RegisteredOffice Unit4 Porsham Close
Roborough
Plymouth
Devon
PL6 7DB
lndependentExaminer Mafthew Keane FCCA
Westcotts (SW)LLP
Plym House
3 Longbridge Road
Marsh Mills
Plymouth
Oevon
PL6 8LT

Thetrustees and officers serving duri ng the year and since the year end werea
Trustees: J MCooper (resigned 9 September 2025)
A Dunne
S AMonk
J Scantlebury(resigned18November 2024)
G Smith
J Steele
J Keast (appointed21January2025)

Unrestricted Restricted Total Total
Note fundst fundst 2025
€
2024
E
lncome and Endowmentsfrom:
Donations andlegacies3
Charitableactivities
4
47,017
'180,840
47,017
180,840
92,644
1,16,787
Total income 227,857 227,857 209,431
Expenditureon:
Raisingfunds
Charitableactivities
s
6
(3,007)
(189,563)
(3,007)
(189,563)
(13,814)
(185,021)
Exceptionalexpendilure7 3,422
Total expenditure ('192,570) (192,570|(195,413)
Net income 35,287 35,287 14,018
Net movementinfunds 35,287 35,287 14,018
Reconciliationoffunds
Total funds brought forward 139,561 3,424 142,985 128,967
Total funds carriedforward16 ____117348_ __:-r%- _-___113_42 _____142p95

(Registration number:07419679)
Balance Sheetasat31October2025
2025 2024
Note € E
Fixed assets
Tangible assets 12 81,839 74,407
Current assets
Debtors 13 6,673 11,847
Cash at bank and in hand 94,966 60,328
101,639 72,175
Creditors: Amounts fallingduewithinone year 14 (5,206) (3,597)
Netcurrentassets 96,433 68,578
Netassets 178,272 142,985
Funds of thecharity:
Restrictedincomefunds
Restricted funds 3,424 3,424
Unrestrictedincomefunds
Unrestricted funds 174,848 139,561
Totalfunds 16 ____119272_ _____!?.9!5


estimated residual value, over their expected
useful economic lifeasfollows:
Assetclass Depreciation methodand rate
Freehold property '15%straight line
Furniture and equipment 15% straight line
Motor vehicles '15%straight line

Unrestricted
funds Total Total
General 2025 2024
€ € €
Donations and legacies;
Donations 47,017 47,017 92,644
47,017 47,017 92,644
4lncomefiomcharitable activities
Unrestricted
funds Total Total
General
e
2025t 2024
e
Provisionoffood boxes 180,840 180,840 _____1151_87

Unrestricted
funds Total Total
General 2025 2024
€ € E
lvlarketing and publicity 3,007 3,007 13,E14

6Expenditureoncharitable activiti es
Unrestricted
funds Total Total
Note Geneial
e
2025
C
2021t
Provisionoffoodboxes 175,225 175,225 170,798
Governance costs 8 14,338 14,338 14,223
189,563 ____l!9i9x ____13!pz
Unrestricted
funds Total
Note General
E
2025
€
Total2024
f
Purchases 16,629 16,629 8,255
Motor expenses 47,491 47,491 *,107
Sundry expenses 1,072 1,072 '1,083
Rent 18,154 18,'l54 15,249
Rates 5,297 5,297 4,660
Light, heat and power 27,19', 27,19',1
lnsurance 11,792 11,792 13,961
Repairs and maintenance 7,055 7,055 9,385
Waste disposal 310
Depreciation of plant and machinery 20,769 20,769 19,557
Staff training 255 255 39
Volunteer expenses 2,159 2,159 682
Telephone 1,105 'l,'105 1,101
Computersoft\are and maintenance
costs 2,493 2,493 472
Printing, postage and stationery 1,723 1,723 1,717
Trade subscriptions 3,061 3,061 2,040
Hire of equipment 2,240 2,240 3,887
Delivery costs 94 94 3,851

Unrestricted
funds Total
Note Generalt 2025
c
Total2024
e
Travel and subsistence 4,398 4,398 2,852
Staff entertaining & subsistence lu5 203 240
Bank charges 619 619 112
(Profit)/loss on saleoftangible fixed
assetsheldfor charity's ownuse
Governance costs
8 1,425
14,338
1,425
14,33814,223
_____.1_q9,59_3 189,563185,021
7Otherexpenditure
Total Total
2025 2024
e
Previous year VAT reclaimed : (3,422)
(3,422)
8Analysis ofgovernance andsupport costs

Supporl costs allocated to charitable act ivities
Other
support Total Total
costs
€
2025
C
2024t
Bookkeeping 6,315 6,315 7,716
Governance admin costs 2,533 2,533 1,596
Legal and professional fees 2,510 2,510 2,127
Accountancy fees 2,980 2,980 2,784
14,338 14,338 ___l!,2x_

'12Tangiblefixedassets
Fumiture
Land and and Moto.
buildings equipment vehicles Total
e e C c
Cost
AtINovember 2024 19,987 62,394 68,969 151,350
Additions 8,511 970 20,'t45 29,626
Disposals (13,3s3) (13,353)
At3'lOctober 2025 28,498
63,364
75,761 167,623
Depreciation
At1November 2024 3,633 30,943 42,367 76,943
Charge for the year 3,587 9,275 7,907 20,769
Eliminated on disposals (11,928) (11,928)
At 31 October 2025 7,220 40,218 38,346 85,784
Netbookvalue
At31 October 2025 _____J1_48 23,146 37,415 81,839
At31 October 2024 _l9.191 31,451 26,602 74,407

13Debtors
2025 2021
€ €
Prepayments 2,275 3,313
Other debtors 4,398 8,534
6,673 1't,847
14Creditons: amountsfallingduewithinone year
2025 2024
€ e
Trade creditors 2,21'l 732
Accruals 2 865
5,206 3,597

16Funds
BalanceatI Balanceat
November lncoming Resources 3'l October
2024 resources expended 2025
e e e E
Unrestricted funds
General 139,561 227,857 (192,570) 174,848
Restrictedfunds 3,424 3,424
Totalfunds _____142,s!s 227,857 (192,s70) 178,272
Balanceat1 Balance at
November lncoming Resources 31October
2023I resources
E
expended
e
2024f
Unrestricted funds
General 125,543 209,431 (195,413) 139,561
Restricted funds 3,424 3,424
Totalfunds 128,967 209.431 (195,413) 't42.985

l7Analysis ofnet assets between funds
Totalfunds
Unrestricted at3'l
funds Restricted Octobei
General funds 2025
€ € €
Tangible fixed assets 81,839 81,E39
Current assets 98,215 3,424 '101,539
Current liabililies (5,206) (5,206)
Total net assets 174,848 3,424 178,272
Totaltunds
Unrestdcted at31
funds Restricted October
General
C
fundsI 2024
€
Tangiblellxedassets 74,407 74,407
Current assets 68,751 3,424 72,'t75
Current liabilities (3,597) (3,5s7)
Total net assets '139,561 3,424 142,985