## **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
-
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## **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.
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## **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%|
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## **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.
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katara
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## **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
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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