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2023-03-31-accounts

Charity registration number: 1156466

SOUTH LIVERPOOL FOODBANK

Annual Report and Financial Statements

for the Year Ended 31 March 2023

SOUTH LIVERPOOL FOODBANK

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 6
Statement of Trustees' Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 18

SOUTH LIVERPOOL FOODBANK

Reference and Administrative Details

Trustees Mr Derek Arthur Howard Mr John Arthur Sumner Mrs Muriel Kelly Mrs Glenys Howard Mrs Tricia O'Brien Mr John Penketh Charity Registration Number 1156466 Principal Office BRIDGE CHAPEL CENTRE HEATH ROAD LIVERPOOL L19 4XR Independent Examiner GRC Accountants Limited 166 Banks Road West Kirby Wirral CH48 0RH

Page 1

SOUTH LIVERPOOL FOODBANK

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2023.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Mr Derek Arthur Howard Mr John Arthur Sumner Mrs Muriel Kelly Mrs Glenys Howard Mrs Tricia O'Brien Mr John Penketh

Overview

The South Liverpool Foodbank is part of the Trussell Trust’s network of foodbanks.

The objects of the charity are:

To relieve persons in South Liverpool and the surrounding area that are in financial hardship in such ways as the Trustees from time to time think fit, in particular, but not exclusively by:

Operational changes to service

2022-2023 saw centres returning to normal operations with the relaxation of restrictions in relation to the coronavirus pandemic, although most centres were cautious in reducing PPE usage, and only one or two returned to offering hot drinks to clients. Foodbank staff continued to provide deliveries to some housebound clients, but this was very infrequent.

During the year we opened a new foodbank centre at Jubilee Church in Mossley Hill, off Penny Lane. The church offers a single foodbank session on a Saturday morning; many enthusiastic volunteers were recruited from within the church and training offered across 2 sessions. As is usual with a new centre, client numbers were low to start with, and generally have remained low. However, this does give opportunities for extensive client signposting and support.

We have also seen the closure of a foodbank centre. The building of St. Gabriel’s Church in Dingle (offering both foodbank and pantry food provision) was declared unfit for purpose, and the decision was made to move operations to the partner church of St. Cleopas, just a few hundred metres away. As part of the move, the ministry team decided that the local community benefited more from the pantry service than foodbank, and so foodbank provision ceased, whilst the pantry service has continued.

Page 2

SOUTH LIVERPOOL FOODBANK

Trustees' Report (continued)

All warehousing work had relocated to our new warehouse unit by April 2022, although we needed to dispose of accumulated out-of-date stock and other waste from the city centre building loaned to us by Liverpool City Council. We handed the keys back to the Council in May. We then began the relocation of most of the surplus stock held for us during the pandemic by Liverpool Storage Solutions Ltd. to the new warehouse. We held an opening ceremony for the warehouse, attended by the Lord Mayor of Liverpool Councillor Mary Rasmussen and one of our founders Mr Ernie Hodgkinson. Later in the year we placed an external sign and were grateful to be given this as a donation from a local firm.

Corporate social responsibility programs resumed; volunteers from a variety of organisations helped at supermarket collections and at food sorting events in the warehouse. Across the year two of our centres hosted a total of 5 students volunteering as part of the Duke of Edinburgh Bronze and Silver award schemes.

We were shocked and sad to hear of the death of one of our longest serving volunteers, Mr Paul Dow, during 2022.

Food provision

During this year 2022-2023 5,062 referrals were presented at our centres, an increase of about 14% compared with 2021-2022 (4,451 referrals). The total number of people fed rose significantly from 9,363 to 11,479 (~ 22% rise). The number of single-person households supported dropped to approximately 50% (from 55% in the previous year).

In total we fed 11,479 individuals: 7,260 adults and 4,219 children. 56.3% of those fed were resident in 4 city wards (Princes Park, Speke-Garston, Belle Vale and Picton), as in previous years. The main causes of food crisis were low income, benefit changes, and benefit delays.

The significant rise in numbers can be attributed to the cost-of-living crisis. During 2022- 2023, three Cost-of-Living payments were given by the Government to eligible benefit claimants. The payment in July 2022 is likely to have contributed to that month being the quietest month in our foodbank year (585 people fed, fewer than half the clients of our busiest month, March 2023, 1217 fed). In contrast, in November 2022, when another payment was made, client numbers were lower than the average for the year of 956, by only about 5% (910 fed). This payment came at a time of cold weather and high energy prices; enquiries about how to access support for gas and electricity meter top-ups were very frequent at this time, and many clients requested items only needing heating in a microwave, or even those suitable for just a kettle (for example instant soups and noodles).

We continued to provide small quantities of fruit, vegetables, and eggs as additions to our parcels, as well as the other standard “extras” of toiletries, cleaning materials, petfood and nappies, although we received fewer donations of these extras in general. We also began to benefit from bread donated weekly as part of Warburton’s community donation programme.

Our four food pantries continued their regular weekly service, and approximately 205 households each week took advantage of low-cost shopping, particularly beneficial for single person households. The cost of a weekly shop remained at £3.50 for 10 items (typical value of £15), although the costs of our purchases have risen.

Partnerships

During this year electronic referral of clients by partner agencies linked to the Trussell Trust data system continued as the primary mode of referral, although as face-to-face advice services returned to near pre-pandemic levels, many more batches of red paper vouchers were sent out to agencies. We continued to accept new agency registrations and to offer in- person e-referral training, as well as making referrals on behalf of agency staff.

Page 3

SOUTH LIVERPOOL FOODBANK

Trustees' Report (continued)

Research

We participated in the first year of a new national research project, Hunger in the UK, a collaboration between Trussell Trust and Ipsos Mori.

We also participated in research interviews (video, phone and e-mail) for several undergraduate projects; one student helped with warehouse activities during the holiday period as thanks for our contributions.

Listening and advice

Some foodbank centres this year reinstated the offer of a drink and snack whilst volunteers prepared food parcels. This is a good time to offer advice or signposting to further support. During the pandemic the Trussell Trust produced a template signposting leaflet which we populated with our own local and national contacts for support agencies, but this inevitably contained a very small selection of the support available locally and nationally.

Although some centres host face-to-face advice drop-ins by external agencies during foodbank sessions, most do not. So, in 2022 we recruited a volunteer to systematically overhaul and update each section of our signposting folder, checking all the services previously included and re-organising all the information into a series of separate leaflets around different themes, for example Homelessness and Housing, Debt Advice and Money Management. The relevant leaflet can be given to the client, as well as suggestions for low- cost longer-term food provision (pantries, social supermarkets) based on the client’s home address. Examples can be seen at https://southliverpool.foodbank.org.uk/get-help/how-to- get-help/signposting-leaflets/

Supporting the hungry via other charitable organisations

We supported other foodbanks at times when we had excess of particular food items, including Trussell Trust foodbanks in North Liverpool and South Sefton, and independent foodbanks such as Micah, run jointly by the Liverpool Anglican and Catholic cathedrals. Other organisations that received donations of surplus stock included New Beginnings Improving Lives, local children’s centres, and one or two small independent pantries.

Supporting our Foodbank

Food and toiletry donations were considerably higher during this year compared to the previous year (128,921 kg compared with 89,442 kg); however, in addition we also needed to purchase stock, more than twice the amount of food than in 2021-2022 (6,669 kg compared with 2,940 kg). Food was donated via several routes:

We distributed considerably more food (146,637 kg) than we received (129,921 kg in total). Partly this was due to clearing out-of-date stock that had accumulated, but also reflected the higher numbers of clients, plus distributions of surplus stock (such as pasta, cereal) to our pantries.

Page 4

SOUTH LIVERPOOL FOODBANK

Trustees' Report (continued)

Raising awareness & fundraising

We continued to raise awareness of ourselves and partner organisations on social media (Facebook and Twitter, now known as X). Talks were given to local schools, churches and community groups. We were invited to participate in an event along with other independent speakers organised by the local Greenpeace group, discussing the cost-of-living crisis, and a “Long Table” event in a local church where all who wished could contribute to discussing the crisis and what it meant to them.

We wish to acknowledge the long-term support of our fundraiser Cate, raising money for us through “Cate’s foodbank fundraisers” and “Poppy’s Clothesline”. In previous years she has organised prize draws and dinners at local restaurants to fund the preparation and distribution of toy/gift hampers for

We received grant awards from a variety of funding organisations:

Financial reserves

The Trustees monitor the financial health of the foodbank, with the aim at all times of maintaining a reserve sufficient for 6months worth of normal expenditure.

Public Benefit

The Trustees have considered the guidance given by the Charity Commission on furthering public benefit, when discussing Foodbank objectives and policies. We consider that our current aims are clear and appropriate, and that the Foodbank has been successful throughout the year in relieving immediate food crisis as well as helping clients to access support of which they were previously unaware.

The annual report was approved by the trustees of the charity on 22 November 2023 and signed on its behalf by:

Page 5

SOUTH LIVERPOOL FOODBANK

Trustees' Report (continued)

......................................... Mr John Arthur Sumner Trustee

Page 6

SOUTH LIVERPOOL FOODBANK

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity 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 dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 22 November 2023 and signed on its behalf by:

......................................... Mr John Arthur Sumner Trustee

Page 7

SOUTH LIVERPOOL FOODBANK

Independent Examiner's Report to the trustees of SOUTH LIVERPOOL FOODBANK

I report to the trustees on my examination of the accounts of SOUTH LIVERPOOL FOODBANK for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of SOUTH LIVERPOOL FOODBANK you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the SOUTH LIVERPOOL FOODBANK 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since SOUTH LIVERPOOL FOODBANK 's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of SOUTH LIVERPOOL FOODBANK as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across 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 accounts to be reached.

...................................... Gareth Cooper 166 Banks Road West Kirby Wirral CH48 0RH

Date:.............................

Page 8

SOUTH LIVERPOOL FOODBANK

Statement of Financial Activities for the Year Ended 31 March 2023

Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
4
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
4
Total income
Expenditure on:
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12		 Unrestricted
funds
£
270,860
22,712
1,462
295,034
(291,348)
(291,348)
3,686
3,686
226,261
229,947
Unrestricted
funds
£
271,802
15,265
23
287,090
(309,025)
(309,025)
(21,935)
(21,935)
248,196
226,261		 Restricted
funds
£
84,184
8,764
-
92,948
(60,059)
(60,059)
32,889
32,889
67,269
100,158
Restricted
funds
£
17,939
22,776
-
40,715
(51,303)
(51,303)
(10,588)
(10,588)
77,857
67,269		 Total
2023
£
355,044
31,476
1,462
387,982
(351,407)
(351,407)
36,575
36,575
293,530
330,105
Total
2022
£
289,741
38,041
23
327,805
(360,328)
(360,328)
(32,523)
(32,523)
326,053
293,530

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 12.

The notes on pages 11 to 18 form an integral part of these financial statements. Page 9

SOUTH LIVERPOOL FOODBANK

(Registration number: 1156466) Balance Sheet as at 31 March 2023

Note
Fixed assets
Tangible assets
9
Current assets
Stocks
10
Cash at bank and in hand
11
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
12
Unrestricted income funds
Unrestricted funds
Total funds
12		 2023
£
23,655
81,846
224,604
306,450
330,105
100,158
229,947
330,105		 2022
£
12,331
80,232
200,967
281,199
293,530
67,269
226,261
293,530

The financial statements on pages 9 to 18 were approved by the trustees, and authorised for issue on 22 November 2023 and signed on their behalf by:

.........................................

Mr John Arthur Sumner Trustee

The notes on pages 11 to 18 form an integral part of these financial statements. Page 10

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

SOUTH LIVERPOOL FOODBANK meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

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, with 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.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 11

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £250.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

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 class Depreciation method and rate Fixtures & fittings 25% straight line Motor Vehicles 25% straight line

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Cash and cash equivalents

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.

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Page 12

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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.

2 Income from donations and legacies

Donations and legacies;
Donations to major appeals
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
128,921
120,564
16,375
5,000
270,860
271,802		 Restricted
funds
£
-
52,878
-
31,306
84,184
17,939		 Total
funds
£
128,921
173,442
16,375
36,306
355,044
289,741

Page 13

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

Included within donations was actual food donations of 56,355.20 kg these have been quanitified to £128,921. This has also been reflected as a cost to the Charity of £128,921 for the purchase of food supplies, but it should be noted that these were not financial donations but food donations.

3 Income from charitable activities

Total for 2023
Total for 2022
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
22,712
22,712
15,265		 Restricted
funds
£
8,764
8,764
22,776
Unrestricted
funds
General
£
1,462
1,462
23		 Total
funds
£
31,476
31,476
38,041
Total
funds
£
1,462
1,462
23

5 Expenditure on charitable activities

Note
Staff costs
Allocated support costs
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
91,204
62,668
153,872
134,614		 Restricted
funds
£
-
8,617
8,617
19,241		 Total
funds
£
91,204
71,285
162,489
153,855

Page 14

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

6 Analysis of support costs

Support costs allocated to charitable activities

Basis of allocation
Establishment costs
Repairs and maintenance
Office expenses
Printing, posting and
stationery
Subscriptions and donations
Sundry and other costs
Accountancy fees
Legal and professional costs
Training
Depreciation of tangible fixed
assets
Bank charges
Total for 2023
Total for 2022		 Governance
costs
£
Administration
costs
£
-
-
-
-
-
2,214
-
2,003
-
6,946
-
5,314
750
-
-
625
-
357
-
-
-
240
750
17,699
750
10,407		 Premises
costs
including
depreciation
£
35,773
7,319
-
-
-
-
-
-
-
9,744
-
52,836
68,638		 Total
funds
£
35,773
7,319
2,214
2,003
6,946
5,314
750
625
357
9,744
240
71,285
79,795

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries		 2023
£
91,204		 2022
£
74,057

No employee received emoluments of more than £60,000 during the year

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 15

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

9 Tangible fixed assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Furniture and
equipment
£
1,465
1,401
2,866
1,464
717
2,181
685
1		 Motor vehicles
£
16,440
19,667
36,107
4,110
9,027
13,137
22,970
12,330		 Total
£
17,905
21,068
38,973
5,574
9,744
15,318
23,655
12,331

Included within the net book value of land and buildings above is £Nil (2022 - £Nil) in respect of freehold land and buildings and £Nil (2022 - £Nil) in respect of leaseholds.

10 Stock

Stocks
11 Cash and cash equivalents
Cash at bank		 2023
£
81,846
2023
£
224,604		 2022
£
80,232
2022
£
200,967

Page 16

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

12 Funds
Unrestricted funds
General
General
Restricted funds
AMCCT - Andrew Mitchell
Christian Charitable
Byrne - Cate Byrne
External Grant
Amey Ferrovial
Pantry
St James Place Foundation
Total restricted funds
Total funds
Unrestricted funds
General
General
Restricted
AMCCT - Andrew Mitchell
Christian Charitable
Byrne - Cate Byrne
External Grant
Amey Ferrovial
Pantry
Total restricted funds
Total funds		 Balance at 1
April 2022
£
226,261
10,323
34,704
24,758
521
(3,037)
-
67,269
293,530
Balance at 1
April 2021
£
248,196
3,323
34,343
33,957
6,734
(500)
77,857
326,053		 Incoming
resources
£
295,034
16,131
13,691
29,306
-
33,810
10
92,948
387,982
Incoming
resources
£
287,090
7,000
9,689
1,250
-
22,776
40,715
327,805		 Resources
expended
£
(291,348)
(6,171)
(2,746)
(32,227)
13
(18,894)
(35)
(60,060)
(351,408)
Resources
expended
£
(309,025)
-
(9,328)
(10,449)
(6,213)
(25,313)
(51,303)
(360,328)		 Balance at 31
March 2023
£
229,947
20,283
45,649
21,837
534
11,879
(25)
100,157
330,104
Balance at 31
March 2022
£
226,261
10,323
34,704
24,758
521
(3,037)
67,269
293,530

Page 17

SOUTH LIVERPOOL FOODBANK

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

13 Analysis of net assets between funds

Tangible fixed assets
Current assets
Total net assets		 Unrestricted
funds
General
£
12,331
213,930
226,261		 Restricted
funds
£
-
67,269
67,269		 Total funds at
31 March
2022
£
12,331
281,199
293,530

Page 18