Annual Report 2024
ABOUT US
Washington Community Food Project is a food bank that was founded in 2012 by the late Joanne and Malcolm Dawson. The WCFP is part of IFAN - a group of independent, grassroots food aid providers working together to secure food security for all. Until this happens, we will be here to help people in crisis across Washington and Springwell Village.
The WCFP work on a referral-only basis, which means our support goes to those in genuine need. We receive referrals from frontline agencies, including health professionals, social workers, housing officers, schools, Sunderland City Council and voluntary organisations such as Citizens Advice. Once referred, people come to collect a food parcel from us at Unit O, situated on the first floor of The Galleries in Washington Town Centre- home of the food bank
since 2019. From here, we can also signpost people towards other services that may ease their financial hardship and enable them to move forward with their lives.
People who visit us get emotional support and a reminder that they are not alone. Our volunteers offer a friendly face, kindness and understanding. Since the beginning of 2024 our dedicated team have worked tirelessly to supply almost two thousand food parcels, free packed lunches for children during every school holiday and supported community-based projects aiming to alleviate food poverty within our local area.
1
WASHINGTON COMMUNITY Food Project
Charity Number: 1156409
Unit O, The Galleries, Washington, NE38 7SD
07450 766 226
washingtoncfp@gmail.com
wcfp.org.uk
Board of trustees
Nicola Jobson- Interim Chair
Sue Harris- Secretary Michelle Natton- Treasurer
Audrey Allen
Nikki Dalgleish
Val Jordan
Nic Murray
Cat Spellman
Gail Watson Emma Welch
2
Table of
Contents
1-2
ABOUT US
4-6 COMMITTEE REPORTS
7-8
STATISTICS
9-10
PERFECT PARTNERS
11 SUPPORT US
----- Start of picture text -----
3
----- End of picture text -----
COMMITTEE REPORTS
Interim Chair’s Message
2024 was another busy year of change and challenges at the Washington Community Food Project as a relentless battering of affordability issues hit people’s pockets hard. Yet amid these hardships, we witnessed the extraordinary strength of our organisation, generosity of our local community and the resilience of the people that we serve.
Nicola Jobson
After the last AGM, we welcomed almost three quarters of new trustees to the board. They brought with them a wealth of skills, experience and ideas and, I’m glad to report, they enjoyed it so much they’re all happy to serve again next year! After acting as their Interim Chair for twelve months, I will be heading up this marvellous team again in the year ahead.
WCFP has over 40 wonderful regular volunteers without whom we simply could not operate. They undertake a variety of roles including collecting donations, packing and distributing food parcels, stock management and assisting at fundraising events. Last year we said farewell to some team members, as they moved on to pastures new, and welcomed some new faces to the WCFP family. Two of our longest-serving volunteers, Sue Laws & Carol Rowe, retired at the end of August and December respectively. Carol was one of the original team who first established the food bank. Their dedication during their years here has had a huge impact on many lives and we would all like to send them our heartfelt thanks and best wishes.
2024 was the first year that our referral system finally became totally paperless- thanks to a database created for us by talented students from Sunderland University. As well as being more sustainable, this online system has vastly improved the efficiency of how our referrals are processed. We closed our parcel outlets at local churches and Barmston Community Furnishings. Now all those collecting food come to our main hub in The Galleries, meaning everyone gets the benefit of extras such as fresh fruit/vegetables and baked goods and treats generously supplied by M&S, Sainsbury’s and Greggs.
Last year, as well as providing emergency food parcels to over 4000 people in need, approximately 1600 packed lunches for kids, supporting community events, funding holiday youth projects and supplying families in need with toys and gifts during our most successful Christmas-Give-Away ever, we also sponsored daily, healthy snacks in two local primary schools. Discussing new ways to use our funds to alleviate food poverty within the wider community is a standing agenda item at every board meeting. If you know of a local foodbased project you think the WCFP should be part of in 2025, we’d love to hear from you!
As I think back to what we have achieved over the past year, I am proud and humbled by how this community pulls together to support each other. YOU provide the funds and food for us to distribute. Our clients do not eat without YOUR help. Struggling households won’t have to choose between heating & eating thanks to YOUR donations and vulnerable people have a lifeline to reach out to in their darkest times because of YOUR kindness. They cannot say ‘thank you’ directly so I will….
Whatever the next year may have in store, with your continued support, the WCFP will be here to provide help and hope.
4
Treasurer’s Message
say
As I complete my two terms as Treasurer, I want to take a moment to express my heartfelt thanks to everyone who has been part of this incredible journey.
It has been a privilege to serve alongside such dedicated volunteers, who work tirelessly to ensure that no one in our community goes hungry. Your Michelle Natton generosity, commitment, and teamwork are key to the ongoing success and professionalism of WCFP.
I’m proud of what we’ve achieved together—keeping our finances strong and transparent, growing our support, and making a positive impact for those in need. I would also like to take this opportunity to thank the many individuals and businesses who donate to the project. Your continued support is truly humbling. Though I’m stepping away from this role, I’ll be cheering you on from the sidelines.
Thank you again for the trust, the support, and the many memorable moments. I wish the team every success in the future.
Health & Safety Team
There haven’t been any major problems regarding accidents within either of the WCFP units this year. However, there have been a couple of minor accidents involving equipment being used. So, the emphasis is still on prevention and being vigilant to potential hazards around us at all times.
Lead- Gail Watson Deputy- Audrey Allen
The Health and Safety Policy was reviewed, updated, agreed by Trustees and issued in July 2024. New volunteers joining in 2024, and some existing volunteers, have attended the Health and Safety training which runs through our current policy.
Over the last year parcel numbers have increased which means there is more handling and movement of stock from deliveries and stock going between the two WCFP units. Also due to a large generous donation of money from Sunderland City Council there were large orders of stock arriving over a short period of time which meant there was a very labour-intensive movement of stock in Unit L onto shelves to accommodate the bulk orders. Thankfully, this was done without incident. Thanks to Nic Murray and Brian Pritchard for co-ordinating the ordering.
This increased workload hasn’t impacted on safety which is testament to the professional way in which all the volunteers work on behalf of WCFP. Well done everyone- another safe year.
5
Safeguarding Team
Washington Community Food Project is committed to creating a safe and supportive environment for all.
Lead- Val Jordan Deputy- Nic Murray
This year, we have continued to provide safeguarding training to all staff and volunteers in how to report any concerns they may have regarding anyone's safety or wellbeing. We have also reviewed our safeguarding policies and procedures to ensure they remain up-todate and relevant.
The WCFP has a clear reporting procedure for safeguarding concerns and takes appropriate action to address any issues reported. In 2024 only one minor safeguarding issue was reported and this was dealt with effectively and in a confidential manner, in line with our policies.
Our charity is committed to learning from our experiences and continually improving our safeguarding practices to ensure that all individuals who come into contact with us are protected from harm and have a positive experience.
6
STATISTICS
In 2024…
1861 food
parcels were given out
Which supported 4023 people
Reason For Need
| Asylum seeker/refugee | 13 | 0.7% |
|---|---|---|
| Benefits | 310 | 16.66% |
| Bereavement | 8 | 0.43% |
| Change in circumstance | 54 | 2.9% |
| Cost of livingcrisis | 590 | 31.72% |
| Debt | 210 | 11.29% |
| Delayin wages | 29 | 1.56% |
| Fleeingdomestic violence | 42 | 2.26% |
| Homeless | 26 | 1.4% |
| Low income | 133 | 7.15% |
| One-off loss | 152 | 8.18% |
| School holiday poverty | 24 | 1.29% |
| Sickness | 78 | 4.19% |
| Other | 191 | 10.27% |
7
Average Supported by Parcel in Household
| Jan | 2.39 |
|---|---|
| Feb | 2.34 |
| March | 2.18 |
| April | 1.98 |
| May | 2.30 |
| June | 2.00 |
| July | 2.18 |
| Aug | 2.21 |
| Sept | 1.95 |
| Oct | 2.50 |
| Nov | 2.07 |
| Dec | 2.19 |
| 1 person |
44% |
|---|---|
| 2 person |
22% |
| 3 person |
14% |
| 4 person |
8% |
| 5 person |
5% |
| 6+ person |
7% |
Number of Visits
| Oneparcel onlyinyear | 30.17% |
|---|---|
| Twoparcels inyear | 20.95% |
| Threeparcels inyear | 20.39% |
| Four Parcels inyear | 11.73% |
| Fiveparcels inyear | 5.87% |
| Six Parcels inyear | 6.15% |
| Sevenparcels inyear | 1.40% |
| Eightparcels inyear | 1.96% |
| Nineparcels inyear | 0.70% |
| Tenparcels inyear | 0.42% |
| Elevenparcels inyear | 0.14% |
| Twelve+parcels inyear | 0.14% |
8
PERFECT PARTNERS
We couldn’t do what we do without you. Last year you donated approximately 3270 bags of groceries to the project! The overwhelming support we receive from local people and businesses is what keeps our doors open.
The daily donations we receive from the Washington branches of Aldi, Lidl, Greggs, Sainsbury’s and M&S enable us to supplement our standard food parcels with fresh produce, baked goods and even bunches of flowers. These little luxuries, that many of us take for granted, can truly make the day brighter for someone facing hardship.
Throughout 2024, substantial grants from Sunderland City Council have allowed us to regularly provide fresh produce, replenish our food parcel stock and purchase additional supplies of toiletries and detergent for hygiene packs.
9
Our lovely friends at The British Heart Foundation bring us scores of ees heavy-duty bags each week. We use these to pack up our client’s parcels => and can never have enough!
The Galleries have also provided a handy donation point for customers to drop off bags. This is situated by the information pod, next to Kings Jewellers.
Not forgetting our four-legged friends!
In addition to a monthly donation of cat and dog food from the lovely folks at the RSPCA, we recently became a Blue Cross partner with a new donation bin now located within the Washington Galleries Retail Park branch of Pets at Home.
Local businesses make a real difference to the WCFP. Supporting us speaks volumes about your commitment to your local community while giving your staff the opportunity to grow, develop and enhance team spirit by getting involved. We are incredibly grateful to the local businesses, clubs and associations who have supported us over the years and look forward to working with them, and our new ‘Perfect Partners’ in the year ahead.
----- Start of picture text -----
katara
----- End of picture text -----
10
SUPPORT US
Times are hard. Demand for emergency food remains very high. At the same time, our food donations have fallen and to make up the shortfall we are having to purchase more stock than ever before. This extra expenditure comes on top of the charity’s operating costs, which are all rising too.
We can accept cash, card or donations by cheque at Unit O in The Galleries. You can also make a quick and easy donation from your Paypal account via the link on our website, where you may also opt to allow us to claim 25p back for every pound through Gift Aid. All donations are welcome. Large or small, regular or one-off, they all help us to support local people in crisis.
You can drop off small food donations at one of our collection points. We have lots across the Washington area and we’re setting up more all the time.
You’ll find the locations on our website and weekly updated shopping lists on our Facebook page.
If you have a larger donation of food, please drop it in at our main hub in The Galleries. We are generally staffed Tuesdays/Fridays 09.15-15.15 or Wednesdays/Thursdays 11.15-15.15. Please call to let us know you are coming. If you are a school, church or business wishing to host a donation point for us, give us a call and we’ll get you all set up!
Without our incredible volunteers we simply wouldn’t be able to do what we do, and those facing hardship wouldn’t get the support that they need.
Volunteering benefits your community but also you as the volunteer. You’ll have the satisfaction of making a difference to people’s lives but may also gain a greater sense of well-being, new experiences & skills, confidence and a new circle of friends. Our volunteers do all kinds of things from collecting donations, sorting & packing the food, helping at events and overseeing the running of the charity as trustees.
If you’d like an application pack, drop us a line.
Unit O, The Galleries, Washington, NE38 7SD washingtoncfp@gmail.com ~~a~~ 07450 766 226 wcfp.org.uk
wcfp.org.uk
11
Charity RegistrOn No. 1156409 WASHINGTON COMMUNITY FOOD PROJEcr ANNUAL REPORT AND UNAUDtfED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
WASHINGTON COMMUNITY FOOD PROJE LEGAL AND ADMINISTrAT]VE INFORMATION Trustees N Jobson J Petherick M Natton (Resigned 22 May 20241 S Laws K Wake C Rowe C Spellman M Prince G Watson B Pritchard L Scott S Harris A Allen N Dalgleish V Jordan N Murray E We15h (Resigned 22 May 20241 (Resigned 22 May 20241 (Resigned 22 May 20241 (Resigned 22 May 2024} (Resigned 22 May 20241 (Resigned 22 May 20241 (Appointed 22 May 20241 (Appointed 22 May 20241 (Appointed 22 May 20241 (Appointed 22 May 2024) (Appointed 22 May 20241 {Appointed 22 May 20241 Charity number 1156409 Independent examiner J Hindmarch BA, FCA
WASHINGTON COMMUNttY FOOD PROJEcr COTrllEPItS Page Trustees report Independent examiner's report Statement of financial activlties Balance sheet Notes to the financial ststements
WASHIN6foN commuNy FOOD PROJEcr INDEPENDEKf EXAMINER'S REPOI TO THE TRUSTEES OF WASHINGTON COMMUNrrY FOOD PROJECT I report to the Trustees on my examination of the financial statements of Washington Community Food Project (the Charity) forthe year ended 31 Deornber 2024. Responsiblllties and basis of report As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the Charivsfinancial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commi55ion under section 1451Sllb) of the 2011 Art. Independent examiner's statement Your attention 15 drawn to the fact thatthe charlty has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on l April 2005 whlch Is referred to in the extant regulations but has n¢)w been wlthdrawn. l understand that this has been done in order for financial statements to provlde a true and fair view in accordance wlth Generally Accepted Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no matters have come to my attention In conneciion with the examination giving me Cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act: or the financial statements do not accord with those records: or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation5 2(X)8 other than any requirement that the accounts give a true and fairview which is not a matter ¢onsldered a5 part of an independent examination. I have no concerns and have come acr055 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 financial statements to be reached. J Hindmarch BA, FCA Dated: IS, ZOZ5
WASHINGTON COMMUNITY FOOD PROJEcr STATEMENT OF FINANCIAL ACTNMES INCLUDING INCOME AND EXPENDITURE Accouprr FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds 2024 Restricted Funds 2024 Unrestricted Funds 2023 Total 2024 Notes Income from: Donations and legacies Charitable activities Total income 51,751 21,549 73,300 32,000 83.751 21.549 105.3C 83,194 49.796 132,990 32,000 Ex enditure on: Charitable activitie5 81,616 32,000 113,616 139,043 Net (expendlture)lincome for the vear/ Net mtwement in funds {8.316} {8,316) (6,053) Fund balances at l January 2024 Fund balances at 31 December 2024 101,395 93.079 101,395 93,079 107,448 101.395 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing actÈvities.
WASHINGfoN COMMUNtrY FOOD PROJE BALANCE SHEEr AS AT 31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets 3,530 4,676 Current assets Stocks 13,324 10,597 Cash at bank and in hand 76,225 86,722 89,549 97,319 Creditors: amounts falling due within one year 16001 Net current assets 89.549 96.719 Total assets less current liabilities 93,079 101,395 Intome funds Unrestrirted funds- general 93.079 101,395 93,079 101395 The financial statements were approved by the Trustees on 2 7 y loi N Jobson Trustee
WASHINGfoN COMMUNITY FOOD PROJE NOTES TO THE FINANCIAL sfATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2024 Accountine policies Charity infomiation Washington Community Food Prolert is a registered charlty. 1.1 Accounting convention The financial statements have been prepared in accordan with the Charity's constttution, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102.1 and the Charities SORP "Accounting and ReportÉng by Charities: Statement of Recommended Practice applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The Charity Is a Public Benefit Entity a5 defined by FRS 102. The Charlty has taken advantage of the provisions in the SORP for charlties notto prepare a Statement of Cash Flows, The financial statements have departed from the Charities IAccounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities, applying FRS 102. rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but whlch ha5 since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts In these financlal statements are rounded to the nearest £. The financlal statements have been prepared under the hlstorltal cost convention, modifi'ed to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concern Atthetirne of approvingthefinancial statements. the Trustees have a reasonable expectation thatthe Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements, 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific condition5 by donor5 that the capital must be maintained by the Charity.
WASHINGTON COMMUNITY FOOD PROJEcr NOTES TO THE FINANCIAL STATEmEhs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 1.4 Income Income is recognised when the Charity is legally entitled to it after any performance tondition5 have been met. the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charlty has been notified of the donation. unles5 performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant Is recognised at the time of the donation. Legacles are recognised on receipt or otherwise if the Charity has been notified of an impending distribution. the amount Is known. and receipt is expected. If the amount is not known. the legacy istreated as a contingent asset. 1.5 Expenditure Income and expenses are included in the financial statements as they become recelvable or due. Expenses Include VATwhere applicable as the company cannot reclaim it. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment1055es. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings Computers 15% Reducing balance 25% straight line The gain or loss arislng on the disposal of an asset 15 determined a5 the difference between the sale proed5 and the carrying value of the a55et. and is recognised in net income/(expenditurel for the year. 1.7 Impalrment of fixed assets At each reporting end date. the Charity reviews the carrying amounts of it5 tsngible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif anvl. 1.8 Stocks Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, Other 5hort-term liquid investments with original maturitie5 of three rnonths or le55. and bank overdrafts. Bank overdrafts are Shown within borrowings in current liabilitie5.
WASHINGTON commuNy FOOD PROJECT NOTES TO THE FINANCIAL 5fATEMEFifs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies {Continuedl Bosicfinanclal o55ets Basic financial a55ets. which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basicfinancial liabilities Basic financial liabilitie5. including creditors and bank loan5 are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt Instruments are subsequently carried at amorti5ed cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due withln one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transactton price and subsequently measured at amortised cost using the effective interest method. Derecognitlon oAfinancial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. Donations and legacies Donations and legacies Donations and Donations and Donations and Unrestrirted legacies legacies legacies funds Restricted funds Total Total 2024 2024 2024 2023 Donation5 and gifts Grants 44.751 44,751 39,000 80,302 2.892 32.000 Total donations and legacies 51,751 32,IXKI 83.751 83,194
WASHINGTON COMMUNITY FOOD PROJEcr NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable activities Charitable Charltable Income Income 2024 2023 Public and corporate donations 21,549 49,796 4 Charitable expenditure Charitable Expenditure Unrestricted 2024 Charitable Expenditure Restricted 2024 Charitable Expenditure Total 2024 Charitable Expenditure Unrestricted 2023 Depreciation and impairment Value of food donated and distributed Top up food purchase5 Travel Provision of free school meals during holidays and breakfast clubs Sundrie5 Repairs Warm spaces Rates 1,146 42,496 20,461 2,180 1.553 1,146 42.496 52.461 2,180 1,553 1,234 77,349 46,275 2.164 32,000 587 6.131 587 6,131 637 1,869 265 2.068 257 3,283 1.341 942 211 Insurance Light and heat Telephone and broadband Office costs Paypal fees Audit fee 273 4,033 1,387 1,135 198 36 273 4.033 1.387 1.135 198 36 600 Total Charitable expenditure 81,616 32,000 113,616 139,043
WASHINGTON COMMUNtTY FOOD PROJE NOTES TO THE FINANCIAL STATEMEKfs ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Tangible fixed assets Flxturts and ffttin Comyrters Total Cost At l January 2024 5,154 2,588 7.742 5,154 2. 588 At 31 December 2024 7,742 Depreciation and impairment At l January 2024 1,826 1,240 3.066 Depreciation charged in the year 499 647 1.146 At 31 December 2024 2,325 1,887 4,212 Carrylng amount At 31 December 2024 2.829 701 3.530 At 31 December 2023 3.328 1,348 4.676 Stocks 2024 2023 Finished goods and good5 for resale 13.324 10.597 Creditors.. amount5 falllng due withln one year 2024 2023 Accruals and deferred income 600
Charity RegistrOn No. 1156409 WASHINGTON COMMUNITY FOOD PROJEcr ANNUAL REPORT AND UNAUDtfED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
WASHINGTON COMMUNITY FOOD PROJE LEGAL AND ADMINISTrAT]VE INFORMATION Trustees N Jobson J Petherick M Natton (Resigned 22 May 20241 S Laws K Wake C Rowe C Spellman M Prince G Watson B Pritchard L Scott S Harris A Allen N Dalgleish V Jordan N Murray E We15h (Resigned 22 May 20241 (Resigned 22 May 20241 (Resigned 22 May 20241 (Resigned 22 May 2024} (Resigned 22 May 20241 (Resigned 22 May 20241 (Appointed 22 May 20241 (Appointed 22 May 20241 (Appointed 22 May 20241 (Appointed 22 May 2024) (Appointed 22 May 20241 {Appointed 22 May 20241 Charity number 1156409 Independent examiner J Hindmarch BA, FCA
WASHINGTON COMMUNttY FOOD PROJEcr COTrllEPItS Page Trustees report Independent examiner's report Statement of financial activlties Balance sheet Notes to the financial ststements
WASHIN6foN commuNy FOOD PROJEcr INDEPENDEKf EXAMINER'S REPOI TO THE TRUSTEES OF WASHINGTON COMMUNrrY FOOD PROJECT I report to the Trustees on my examination of the financial statements of Washington Community Food Project (the Charity) forthe year ended 31 Deornber 2024. Responsiblllties and basis of report As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the Charivsfinancial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commi55ion under section 1451Sllb) of the 2011 Art. Independent examiner's statement Your attention 15 drawn to the fact thatthe charlty has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on l April 2005 whlch Is referred to in the extant regulations but has n¢)w been wlthdrawn. l understand that this has been done in order for financial statements to provlde a true and fair view in accordance wlth Generally Accepted Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no matters have come to my attention In conneciion with the examination giving me Cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act: or the financial statements do not accord with those records: or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation5 2(X)8 other than any requirement that the accounts give a true and fairview which is not a matter ¢onsldered a5 part of an independent examination. I have no concerns and have come acr055 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 financial statements to be reached. J Hindmarch BA, FCA Dated: IS, ZOZ5
WASHINGTON COMMUNITY FOOD PROJEcr STATEMENT OF FINANCIAL ACTNMES INCLUDING INCOME AND EXPENDITURE Accouprr FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds 2024 Restricted Funds 2024 Unrestricted Funds 2023 Total 2024 Notes Income from: Donations and legacies Charitable activities Total income 51,751 21,549 73,300 32,000 83.751 21.549 105.3C 83,194 49.796 132,990 32,000 Ex enditure on: Charitable activitie5 81,616 32,000 113,616 139,043 Net (expendlture)lincome for the vear/ Net mtwement in funds {8.316} {8,316) (6,053) Fund balances at l January 2024 Fund balances at 31 December 2024 101,395 93.079 101,395 93,079 107,448 101.395 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing actÈvities.
WASHINGfoN COMMUNtrY FOOD PROJE BALANCE SHEEr AS AT 31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets 3,530 4,676 Current assets Stocks 13,324 10,597 Cash at bank and in hand 76,225 86,722 89,549 97,319 Creditors: amounts falling due within one year 16001 Net current assets 89.549 96.719 Total assets less current liabilities 93,079 101,395 Intome funds Unrestrirted funds- general 93.079 101,395 93,079 101395 The financial statements were approved by the Trustees on 2 7 y loi N Jobson Trustee
WASHINGfoN COMMUNITY FOOD PROJE NOTES TO THE FINANCIAL sfATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2024 Accountine policies Charity infomiation Washington Community Food Prolert is a registered charlty. 1.1 Accounting convention The financial statements have been prepared in accordan with the Charity's constttution, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102.1 and the Charities SORP "Accounting and ReportÉng by Charities: Statement of Recommended Practice applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The Charity Is a Public Benefit Entity a5 defined by FRS 102. The Charlty has taken advantage of the provisions in the SORP for charlties notto prepare a Statement of Cash Flows, The financial statements have departed from the Charities IAccounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities, applying FRS 102. rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but whlch ha5 since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts In these financlal statements are rounded to the nearest £. The financlal statements have been prepared under the hlstorltal cost convention, modifi'ed to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concern Atthetirne of approvingthefinancial statements. the Trustees have a reasonable expectation thatthe Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements, 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific condition5 by donor5 that the capital must be maintained by the Charity.
WASHINGTON COMMUNITY FOOD PROJEcr NOTES TO THE FINANCIAL STATEmEhs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 1.4 Income Income is recognised when the Charity is legally entitled to it after any performance tondition5 have been met. the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charlty has been notified of the donation. unles5 performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant Is recognised at the time of the donation. Legacles are recognised on receipt or otherwise if the Charity has been notified of an impending distribution. the amount Is known. and receipt is expected. If the amount is not known. the legacy istreated as a contingent asset. 1.5 Expenditure Income and expenses are included in the financial statements as they become recelvable or due. Expenses Include VATwhere applicable as the company cannot reclaim it. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment1055es. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings Computers 15% Reducing balance 25% straight line The gain or loss arislng on the disposal of an asset 15 determined a5 the difference between the sale proed5 and the carrying value of the a55et. and is recognised in net income/(expenditurel for the year. 1.7 Impalrment of fixed assets At each reporting end date. the Charity reviews the carrying amounts of it5 tsngible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif anvl. 1.8 Stocks Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, Other 5hort-term liquid investments with original maturitie5 of three rnonths or le55. and bank overdrafts. Bank overdrafts are Shown within borrowings in current liabilitie5.
WASHINGTON commuNy FOOD PROJECT NOTES TO THE FINANCIAL 5fATEMEFifs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies {Continuedl Bosicfinanclal o55ets Basic financial a55ets. which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basicfinancial liabilities Basic financial liabilitie5. including creditors and bank loan5 are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt Instruments are subsequently carried at amorti5ed cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due withln one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transactton price and subsequently measured at amortised cost using the effective interest method. Derecognitlon oAfinancial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. Donations and legacies Donations and legacies Donations and Donations and Donations and Unrestrirted legacies legacies legacies funds Restricted funds Total Total 2024 2024 2024 2023 Donation5 and gifts Grants 44.751 44,751 39,000 80,302 2.892 32.000 Total donations and legacies 51,751 32,IXKI 83.751 83,194
WASHINGTON COMMUNITY FOOD PROJEcr NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable activities Charitable Charltable Income Income 2024 2023 Public and corporate donations 21,549 49,796 4 Charitable expenditure Charitable Expenditure Unrestricted 2024 Charitable Expenditure Restricted 2024 Charitable Expenditure Total 2024 Charitable Expenditure Unrestricted 2023 Depreciation and impairment Value of food donated and distributed Top up food purchase5 Travel Provision of free school meals during holidays and breakfast clubs Sundrie5 Repairs Warm spaces Rates 1,146 42,496 20,461 2,180 1.553 1,146 42.496 52.461 2,180 1,553 1,234 77,349 46,275 2.164 32,000 587 6.131 587 6,131 637 1,869 265 2.068 257 3,283 1.341 942 211 Insurance Light and heat Telephone and broadband Office costs Paypal fees Audit fee 273 4,033 1,387 1,135 198 36 273 4.033 1.387 1.135 198 36 600 Total Charitable expenditure 81,616 32,000 113,616 139,043
WASHINGTON COMMUNtTY FOOD PROJE NOTES TO THE FINANCIAL STATEMEKfs ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Tangible fixed assets Flxturts and ffttin Comyrters Total Cost At l January 2024 5,154 2,588 7.742 5,154 2. 588 At 31 December 2024 7,742 Depreciation and impairment At l January 2024 1,826 1,240 3.066 Depreciation charged in the year 499 647 1.146 At 31 December 2024 2,325 1,887 4,212 Carrylng amount At 31 December 2024 2.829 701 3.530 At 31 December 2023 3.328 1,348 4.676 Stocks 2024 2023 Finished goods and good5 for resale 13.324 10.597 Creditors.. amount5 falllng due withln one year 2024 2023 Accruals and deferred income 600