Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
Trustees Annual Report
and Accounts
Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
Contents
| Legal and administrative information | 2 |
|---|---|
| Report of the Trustees | 3 - 7 |
| Independent Examiner’s report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes forming part of the financial statements | 11- 15 |
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Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
Legal and administrative information
| Charity registration number: | 1157599 |
|---|---|
| Governing document | Charitable Incorporated Organisation |
| Trustees: | Andrew Michael Cussons – Chairman |
| appointed from 1/1/2024 | |
| David Wynn James – Chairman | |
| (resigned on 31/12/2023) | |
| Linda Macrow | |
| Andrew Maxwell-Wood | |
| Alastair Pollard | |
| Gillian Hudson – appointed 10 April 2024 | |
| Safeguarding officers | Stuart Singleton |
| June Scott | |
| Principal office: | Life Destiny Church |
| 93b High Street | |
| Harrogate | |
| HG5 7LH | |
| Independent examiner: | Sylvia Lambden FCCA |
| Calculus Accountants and Tax Advisers Ltd | |
| 5 Priory Road | |
| Loughton | |
| Essex | |
| IG10 1AF | |
| Bankers: | Virgin Money |
| 21 James Street | |
| Harrogate | |
| HG1 1QU | |
| Co-op Bank |
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Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
Harrogate District Foodbank
Trustees Report
The Trustees present their annual report together with the financial statement of the charity for the year ended 30 June 2024
Our Aims and Objectives
The charity was registered as a charitable incorporated organisation on 25[th] June 2014 to prevent or relieve poverty in Harrogate and District particularly, though not exclusively, by providing emergency food supplies to needy individuals and other charities and organisations in the area.
The trustees in their operations have given due regard to the Charity Commissions guidance on public benefit and the services it provides are available for all local residents in need.
Our Staff and volunteers
Dawn Cussons - Employed District Manager
Stuart Singleton - Employed Warehouse Manager
Kirsty Singleton – Employed Administration Assistant
Gillian Hudson - Team Leader for the Harrogate Distribution Centre (Tuesday)
Kirsty Singleton (term times) / Gillian Hudson (holiday times) - Team Leader for the Harrogate Distribution Centre (Friday)
Linda Macrow - Team Leader for the Starbeck Distribution Centre
Sandra Jackson - Team Leader for the Knaresborough Distribution Centre
Harrogate District Foodbank have been given a grant by Trussell Trust to employ a worker from Citizens Advice, who attends distribution centre opening times and deals with enquiries relating to benefits, residential issues and so on.
Structure governance and management /Our Organisation
The Harrogate District Foodbank is part of the Trussell Trust network of Foodbanks.
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Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
The Charity is administered by a board of Trustees that would normally meet at least four times a year. New Trustees are appointed via a discussion amongst existing trustees about eligible individuals who are usually existing volunteers in the distribution centres or the warehouse. They are approached and asked to serve for a trial period of 6 months after which their continuation as a trustee is reviewed by the existing trustees. Usually, the individual is then invited to join the trustees permanently.
Trustee meetings take place in person. Wynn James stood down as Chair of Trustees on 31/12/23 to be replaced by Andrew Cussons. Gillian Hudson joined as a Trustee on 10/4/24. The board of trustees is now composed of Andrew Cussons (Chair), Linda Macrow, Andrew Maxwell-Wood, Alastair Pollard, and Gillian Hudson.
There have also been changes in the sub-committee, which is now made up of Dawn Cussons, the District Manager, Stuart Singleton the warehouse manager and the four team leaders, Gillian Hudson, Linda Macrow, Kirsty Singleton and Sandra Jackson. Kirsty Singleton and Gillian Hudson are responsible for the running of the Foodbank distribution centre in Harrogate Mowbray Church on the two days a week when it is open. Sandra Jackson is the team leader for the Foodbank distribution centre in Knaresborough Holy Trinity Church which is open for one day a week, and Linda Macrow is the team leader for the distribution centre in Starbeck, also open for one day a week.
Achievements and performance
All three distribution centres invite Foodbank clients into the different buildings where they can sit down with a volunteer, have a cup of tea and be signposted to other organisations and charities that could help them with their particular needs.
E-referrals and the delivery of food parcels has continued.
We continue to use the warehouse which is situated in property owned by Horizon Life Training on the outskirts of Harrogate in a village called Killinghall.
The Foodbank distribution centre in Mowbray Church opens on Tuesdays and Fridays between 10.30am and 12.30pm whilst the Foodbank distribution centre in Knaresborough opens on a Wednesday from 10.30am to 12.30pm and the Foodbank distribution centre in Starbeck opens on a Thursday from 10.30am to 12.30pm.
For a client to receive a food parcel they have to obtain a voucher from a frontline professional, such as a social worker, a head teacher, Citizen’s advice etc. Most clients are now given E-vouchers from the frontline professionals who have been trained in how to issue the E-vouchers. The vouchers are exchanged for 3 days’ worth of food. The client is entitled to three vouchers every six months, although due to the cost-of-living crisis we do occasionally overlook these guidelines.
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Harrogate District Foodbank – charity number: 1157599 Year ended 30[th] June 2024
Food is occasionally purchased by the Foodbank but normally most food is donated by members of the public, schools, churches, and businesses. Several local supermarkets have permanent collection points where customers can leave food which is then collected by our warehouse team. Collected and donated food is then stored in our warehouse where it is graded by “best before” dates until it is needed in the distribution centres. On 11[th] July 2024, our current stock of food was 3,237.8Kg
Harrogate District Foodbank first opened its doors ten years ago and used Mowbray Community Church as its first distribution centre. Seven years ago, we opened a second distribution centre in Holy Trinity Church, Knaresborough and since April 2021 a distribution centre has been opened in Life Destiny Church, Starbeck. All three properties have so far been provided to us rent free. However, in view of the increase in the price of gas as electricity, Harrogate District Foodbank trustees took the decision to give the three distribution centre churches a gift of £3,000 each to cover heating and lighting costs. This money was covered from our reserves.
During the lifetime of Harrogate District Foodbank (up to 15[th] September 2024), the total amount of food collected or donated has been 340975.63Kg and the total amount of food distributed has been 337222.33Kg
In the current year (01/07/2023 – 30/06/2024) 42627.12Kg has been collected or donated and 41932.3Kg has been distributed.
In the current year (01/07/2023 – 30/06/2024) the Harrogate District Foodbank has provided food for 4,033 people.
Of this total 2,727 were adults and 1,306 were children. Since opening ten years ago (up until 30/06/2024) the Foodbank has fed 28,109 people. Of this 18,527 are adults and 9,582 are children.
Below are some statistics from reports provided by The Trussell Trust about our own Harrogate District clients – where they live, what family group they are in and who referred them to a Foodbank. Data from 01/07/2023 – 30/06/2024)
Just over half (54%) of our client vouchers were for a single adult with no children, another 15% were single adult with children, and 31% a Family of multiple adults (with or without children).
21% of vouchers were for “Ongoing impact of physical or mental health condition” and 20% of vouchers issued were for “Rising costs of essentials”. All other categories claimed 7% or less of vouchers.
The most prolific referral agency was Citizen’s Advice (37% of total), next was Harrogate Homeless Prevention Team (8%), followed by the Life Destiny Church in Starbeck (5% of total), and then Harrogate Homeless Project (5%). The other 72 agencies referred less than 4% of the total vouchers each.
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Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
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Ward Adults Children Total %age
Fairfax & Starbeck 510 327 837 21%
High Harrogate & Kingsley 350 148 498 12%
Valley Gardens & Central Harrogate 304 66 370 9%
Bilton & Nidd Gorge 293 63 356 9%
Knaresborough East 182 147 329 8%
Bilton Grange & New Park 247 76 323 8%
Knaresborough West 173 65 238 6%
Killinghall, Hampsthwaite & Saltergate 120 114 234 6%
Stray, Woodlands & Hookstone 107 73 180 4%
Coppice Valley & Duchy 109 39 148 4%
Harlow & St. Georges 73 35 108 3%
Oatlands & Pannal 60 25 85 2%
Boroughbridge & Claro 40 18 58 1%
Washburn & Birstwith 18 27 45 1%
Ouseburn 19 19 38 1%
Wathvale & Bishop Monkton 18 15 33 1%
Masham & Fountains 27 2 29 1%
Pateley Bridge & Nidderdale 15 10 25 1%
Unknown 16 9 25 1%
Spofforth with Lower Wharfedale & Tockwith 12 10 22 1%
Ripon Ure Bank & Spa 15 1 16 0%
Selby East 4 10 14 0%
Ripon Minster & Moorside 8 5 13 0%
No Fixed Abode 6 2 8 0%
Heworth 1 0 1 0%
Totals 4033 100%
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Financial review (including reserves policy)
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) issued by the Charity Commission for England and Wales in July 2014.
The Statement of Financial Activities shows incoming resources of £154,871 (2023 £ 157,135), and resources expended of £145,532 (2023 £ 101,365). Reserves were carried forward of £ 180,538 (2023: £171,199) of which £22,824 had restrictions placed on them. The principal funding sources are donations from individuals.
The Harrogate District Foodbank trustees have a reserves policy of at least 6 months of operating expenditure and any costs involved if the charity had to be wound up, including payment of redundancies, rent etc. Reserves exceed this amount and have been allowed to accumulate to ensure food can be purchased and people helped if donations dry up which the foodbank is beginning to find is happening.
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Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
Trustees’ responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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 trust deed. They 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 satisfied with the financial position of the charity.
Approved by the Trustees on November 2024 and signed on their behalf by
........................................................... Andrew Michael Cussons (Nov 29, 2024 14:18 GMT)
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Andrew Michael Cussons
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Harrogate District Foodbank – charity number: 1157599
Year ended 30[th] June 2024
Independent Examiner's Report to the Trustees of Harrogate District Foodbank
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30th June 2024 which are set out on pages 9 to 15.
Responsibilities and basis of report
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable 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.
Sylvia Lambden FCCA
Chartered Association of Certified Accountants
Calculus Accountants and Tax Advisers Limited Accountants 5 Priory Road Loughton Essex IG10 1AF
The date upon which my opinion is expressed is:
29/11/24
November 2024
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Harrogate District Foodbank – charity number : 1157599
Year ended 30[th] June 2024
Statement of Financial Activities
| notes Income Income and endowments from: Donations and legacies 2 Charitable activities Investment income 4 Grants 3 Other 5 Expenditure on: Other gains/(losses) Funds carried forward 30th June 2024 12a Expenditure Raising funds Direct Charitable Expenditure 6 Other Total Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Net movement in funds for year Funds carried forward 30th June 2023 12b |
Unrestricted funds Restricted income funds Total funds Prior year funds 2024 2023 £ £ £ £ 93,822 - 93,822 98,887 - - - - 347 - 347 - 7,609 50,725 58,334 57,595 2,368 - 2,368 653 £104,146 £50,725 £154,871 £157,135 - - - - 105,088 40,444 145,532 101,365 - - - - £105,088 £40,444 £145,532 £101,365 -£942 £10,281 £9,339 £55,770 - - - - - - - - -£942 £10,281 £9,339 £55,770 £158,656 £12,543 £171,199 £115,429 £157,714 £22,824 £180,538 £171,199 |
|---|---|
The notes on pages 11 -15 form part of these financial statements.
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Harrogate District Foodbank – charity number : 1157599
Year ended 30[th] June 2024
Balance Sheet
| notes Fixed assets Tangible assets 9 Total fixed assets Current assets Cash at bank and in hand Debtors 10 Total current assets Creditors: amounts falling due within one year 11 Net current assets/(liabilities) Total assets less current liabilities Funds of the Charity 12 a&b |
Unrestricted funds Restricted income funds Total funds Prior year funds 2024 2023 £ £ £ £ 9,642 - 9,642 13,176 £9,642 - £9,642 £13,176 147,857 22,824 170,681 159,104 1,181 - 1,181 1,060 £149,038 £22,824 £171,862 £160,164 966 - 966 2,141 £148,072 £22,824 £170,896 £158,023 £157,714 £22,824 £180,538 £171,199 £157,714 £22,824 £180,538 £171,199 |
|---|---|
The financial statements on pages 9 to 15 were approved by the Trustees on and signed on their behalf by:
Alastair Pollard (Nov 29, 2024 14:37 GMT) Alastair Pollard Trustee
Date: November 2024
29/11/24
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Harrogate District Foodbank – charity number : 1157599 Year ended 30[th] June 2024 Notes to the financial statements
1 Accounting policies
Basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice to applicable to charities preparing charities preparing their accounts in accordance with the Financial Reporting Standard applicable United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019), the Charities Act 2011, and UK generally accepted accounting practice. The accounts have been prepared under the historical cost convention. The accounts are presented in sterling which is the functional curency of the charity. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Preparation of a cash flow statement
The charity has taken the exemption provided in Update Bulletin 1 updating Statement of Recommended Practice: Accounting and Reporting Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) allowing small charities not to prepare a cash flow statement.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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 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. 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.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
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.
Support costs
Support costs include central functions and are 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 by their usage.
Harrogate District Foodbank – charity number : 1157599 Year ended 30th June 2024 Notes to the financial statements
1 Accounting policies (continued) Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
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: Fixtures and fittings 25% straight line
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
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2 Donations and Legacies 2024 2023
£ £
Donations and gifts 87739 90,083
Gift aid reclaimed
6083 8,804
£93,822 £98,887
3 Grants 2024 2023
Unrestricted Restricted Total
£ £ £ £
Trussell Trust - 50,725 3a 50,725 46,435
Trussell Trust 7,609 - 3b 7,609 5,000
North Yorkshire Council - - - 4,160
The Liz and Terry Bramall Foundation - - - 2,000
£7,609 £50,725 £58,334 £57,595
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3a Trussell Trust grant to provide a Citizens Advice worker to provide advice and assistance clients in need. 3b Trussell Trust grant to help with increased running costs incurred by the charity in the warehouses.
| 4 Investment income Interest receivable 5 Other income Employment allowance claim |
2024 2023 £ £ |
|---|---|
| 347 - £347 - |
|
| 2024 2023 £ £ |
|
| 2,368 653 £2,368 £653 |
Harrogate District Foodbank – charity number : 1157599 Year ended 30th June 2024 Notes to the financial statements
| 6 Analysis of resources expended | 6 Analysis of resources expended | 2024 £ | 2023 £ | ||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| £ | £ | £ | £ | £ | £ | ||
| Direct Charitable Expenditure: | |||||||
| Fees and susbscriptions |
609 | - | 609 | 465 | - | 465 | |
| Bookkeeping and payroll costs |
4,402 | - | 4,402 | 4,924 | - | 4,924 | |
| Foodbank stock | 14,216 | 554 | 14,770 | 6c | 7,954 | 1,776 | 9,730 |
| Volunteers expenses |
3,665 | - | 3,665 | 2,349 | 1,830 | 4,179 | |
| Insurance | 2,751 | - | 2,751 | 1,621 | - | 1,621 | |
| Printing, postage & stationery |
917 | - | 917 | 313 | - | 313 | |
| Rent & rates | 4,050 | - | 4,050 | 4,097 | - | 4,097 | |
| Small equipment | 1,022 | - | 1,022 | 535 | - | 535 | |
| Repairs & maintenance |
690 | - | 690 | 34 | - | 34 | |
| Sundry | 267 | 267 | 238 | 540 | 778 | ||
| Telephone & mobile costs |
480 | - | 480 | 426 | - | 426 | |
| Travel expenses | 3,218 | - | 3,218 | 2,867 | - | 2,867 | |
| Training costs | - | - | - | 409 | 409 | ||
| Donations | 19,000 | 39,890 | 58,890 | 6a | 2,000 | 36,588 | 38,588 |
| Salaries | 40,228 | - | 40,228 | 7 | 21,765 | - | 21,765 |
| Pensions | 1,406 | - | 1,406 | 622 | - | 622 | |
| Depreciation | 6,637 | - | 6,637 | 5,974 | - | 5,974 | |
| Anniversary and volunteer events |
- | - | - | 3,348 | - | 3,348 | |
| Trustees meeting | 810 | - | 810 | 6b | - | - | - |
| expenses | |||||||
| Independent examination |
720 | - | 720 | 6b | 690 | - | 690 |
| Total | £105,088 | £40,444 | £145,532 | £60,631 | £40,734 | £101,365 | |
| 6 a Donations Host centres and Bradford Foodbank Citizens advice |
£ 19,000 - |
£ - 39,890 |
£ 19,000 39,890 |
£ 2,000 - |
£ 5,000 31,588 |
£ 7,000 31,588 |
|
| £19,000 | £39,890 | £58,890 | £2,000 | £36,588 | £38,588 | ||
| 6 b Governance costs Independent examination Trustee meeting costs |
£ 720 810 |
£ 690 - |
|||||
| £1,530 | £690 |
6c Stock
Donated stock to the value of £7,932 (33.46.9kg) was held at 30th June 2024.
Harrogate District Foodbank – charity number : 1157599 Year ended 30[th] June 2024 Notes to the financial statements
7 Staff costs and employee benefits
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2024 2023
£ £
Wages and salaries 37,859 21,116
Social security costs 2,368 649
Pension cost 1,041 622
Payroll processing fee 632 559
£41,900 £22,946
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During the year, the Charity had 3 employees (2023: 2), and no-one was paid over £60,000.
8 Trustees
No renumeration was provided to Trustees. Trustees were reimbursed for expenses incurred on behalf of the charity as follows:
| 2024 £ Refreshments 341 mileage 388 leaving gift and meal 413 £1,142 9 Tangible fixed assets Vehicle Equipment Cost £ £ At 1 July 2023 10,00014,435 Additions -3,103 At 30 June 2024 £10,000 £17,538 Depreciation At 1 July 2023 2,500 8,759 Charge for the year 2,500 4,137 At 30 June 2024 £5,000 £12,896 Net Book Value at 30 June 2024 £5,000 £4,642 Net Book Value at 30 June 2023 £7,500 £5,676 10 Debtors: amounts falling due within one year 2024 £ Prepayments £1,181 |
2023 |
|---|---|
| £ | |
| - - - - Total £ 24,435 3,103 £27,538 11,259 6,637 £17,896 £9,642 £13,176 2023 £ £1,060 |
Harrogate District Foodbank – charity number : 1157599 Year ended 30[th] June 2024 Notes to the financial statements
11 Creditors: amounts falling due within one year
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2024 2023
£ £
Accruals £966 £2,141
12 Funds
12 a Current year 2024
At 1 July 2023 Incoming Outgoing At 30 June 2024
Unrestricted funds £ £ £ £
General £158,656 £104,146 £105,088 £157,714
Restricted funds
Trussell Trust 10,529 50,725 39,890 21,364
Trussell Trust - - - -
North Yorkshire Council 554 - 554 -
- -
The Liz and Terry Bramall Foundation 1,460 1,460
Total restricted funds £12,543 £50,725 £40,444 £22,824
Total Funds 2024 £171,199 £154,871 £145,532 £180,538
12 b Comparative year 2023
At 1 July 2022 Incoming Outgoing At 30 June 2023
Unrestricted funds £ £ £ £
General Funds 115,429 103,858 60,631 158,656
Restricted funds £ £ £ £
Trussell Trust - 42,117 31,588 10,529
Trussell Trust - 5,000 5,000 -
North Yorkshire Council - 4,160 3,606 554
The Liz and Terry Bramall Foundation - 2,000 540 1,460
-
53,277 40,734 12,543
Total Funds 2023 £115,429 £157,135 £101,365 £171,199
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13. Related party items
Andrew Cussons is married to the Foodbank manager Dawn Cussons but does not take part in any discussions relating to renumeration paid or benefits accrued to her.
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