Charity registrdtion number: 1158120 Tipton Food Bank Annual Report and Financial Statements for the Year Ended 31 March 2025
Contents (continued) Trustees, Report I to2 Independent Examin¢r's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6t08
Trustees, Report The tnistees present the annual report together with the fmancial statements of the charity for the y¢ar ended 31 March 2025. Objectives and activities Public benef The trustees confiml that the). have complied with the requirements of section 17 of the Charities Act 201 I to have due regard to Ehe public benefit guidance published by the Charity Commission for England and Wale5. Trnstees and officers The trustees and officers serving during the ycar and since the year end were as follows: Trustees: Mr J Blewitt Mrs H J Pearce Mr M P Reynolds Mr P H Bradley Structure? governAnee and management Nature ofgoverning documenl The charity is registered as a Charitable Incorporated Organisation Page I
Trustees, Report (continued) Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the fmancial 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 r¢sour¢es of the chariry for that period. In preparing these financial statementy the trustees are required to: select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent" state whether applicable accounting standards have been followed, subject to any materia departures disclosed and explained in the financial statements. and prepare the fInancial statements on the going concern basis unlcss it is inappropriate to presume that the charity will continue in business. 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 integrtty of the corporate and financial infonnation included on the charitable companv's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The annual report was approved by the trustees of the chariti/ on 19 May 2025 and signed on its behalf by: Mr P H Bradley Trustee Page 2
Independent Examiner's Report to the trustees of Tipton Food Bank I report to the trustees on my examination of the accounts of Tipton Food Bank for the year ended 31 March 2025. Responsibilities and basis of report As the charity trusle¢s of Tipton Food Bank you are responsible for the preparntion of the accounts in accordance with the requirements of thc Charities Act 2011 ('the Act,). I report in respect of my examination of the Tipton Food Bank's accounts carried out under section 145 of the 201 l 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 eIamineT'S statement I have completed my eInatiOn. I confirni that no material mattcrs 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 r¢spect of Tipton Food Bank as Tcquired by section 130 of the Act" or 2. the accounts do not accord with those records. or 3. the accounts do not compl), with the accounting requirements concerning the forni 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 conc¢rns 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. N A Westwood Neil Westwood & Co. l 01 Dixons Green Road Dudley West Midlands DY2 7DJ 19 May 2025 Page 3
Statement of Financial Activities for the Year Ended 31 March 2025 Unrestricted funds Restricted funds Total 2025 Total 2024 Note Illeome and Endowments from: Donations and legacies Total income 13,673 13,673 17,534 13,673 13,673 17,534 Expenditure on: Raising funds Charitable activities Other expenditure (1,530) (11,157) 1,323) (1,530) (11,157) (1,568) (6,943) (3,045) Total expenditure Net (expenditure)lincome 14,010) (14,010 (11,556) (337) (337 5,978 Net movement in funds (337) (337) 5,978 Reconciliation of funds Total funds brought forward 17,587 17,250 17.587 11,609 Total funds caTried forward 17,250 17,587 All of the charity's activities derive from Continuing operdtions during the abovc two periods. The funds breakdown for 2024 is shown in note 6. The notes on pages 6 to 8 fonn an integral part of these financial statements. Page 4
(Registration number: 1158120) Balance Sheet as at 31 March 2025 2025 2024 Note Current assets Cash at bank and in hand 17,250 17,587 FuDds of the cbarity: Unrestricted income funds Unrestricted funds 17,250 17,587 Total fulld5 17,250 17,567 The financial statements on pages 4 to 8 were approved by the trustees, and authoris¢d for issue on 19 May 2025 and signed on their behalf b>.: Mr J Blewitt Trustee The notes on pages 6 to 8 forni an integral part of these financial statements. Page 5
Notes to the Fanancial Statements for the Year EDded 31 March 2025 l Accounting pollcies Statement of compliance The financial ststements have ken 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 Tipton Food B9nk 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 Ihese 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 fundtng or are of a general nare is recognis¢d when the charity has entitlement to the income, it is probabl¢ that the income will be received and the amount can be measured with sufftcient reliability. Donations and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Granls receivable Grants are recognised when the charity has an entitlement to the funds and any conditions Iknked to the grants have been met. Where perforn]ance conditions are attached to the grant and are yet to be meL the income is recognised as a liability and included on the balance sheet as def¢ed income to be released. Expenditsre 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 reliabls,. All costs are allocated to the applicable expenditure heading that awegate similar costs to that category. Where costs cannot be directly attributed to particular headings they hav¢ been allocated on a basis consistent with the usc of resources, with centrdl staff Costs allo¢ated on the basis of time spenL and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raiyingfunds These are costs incurred in attracting voluntary income, the management of investments and those incUed in trading activiti¢s that raise funds. Page 6
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Charilable aciivities Charitable expenditurc comprises those costs incurred by the charity in the delivery of its activities and services for it5 beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect natur¢ necessary to support them. Graniprovisions Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. T2xAtioD The charity i5 con5id¢red to pass the tests 5Ct out in Paragraph I 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 cat¢gories covered by Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitsble purposes. Fund structure Unrestricted income funds are general funds that are available for use at the tTUStees discretion in furtherance of the objectives of the charity. 2 Income from donations and legacies Unrestricted funds General Total 2025 Total 2024 Donations and legacies" Donations from individuals Grants. including capitsl grdnts" Grants from other charities 2,223 2,223 2,234 11,450 11,450 15,300 13,673 13,673 17,534 3 Expenditure on charitable aclivities Unrestricted fuDds General Total 2025 Total 2024 Note Food costs Grant funding of activities 8,657 2,500 8,657 2,500 11,157 6,943 11.157 6,943 Page 7
Notes to the Financial Statements for the Year Ended 31 March 2025 (contlnued) 4 Trnstees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No tTUStees have received any rcimbur5ed expenses from the charity during the year. S TaxAtion The chariry is a rcgisteTed charity and is therefore exempt from Lqxation. 6 Funds Balance at I April 2024 Incoming resources Resources expended B21anee at 31 March 2025 Unrestricted funds General 17,587 13,673 (14,010 7,250 Balance at I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted funds General 11.609 17.534 (11,556 17,587 Page 8
I CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From Period start date 01104125 TO 31103125 Period end date Charity name: TIPTON FOOD BANK Charity registration number: 1158120 Objectives and Activities SORP refefen Summary of the purposes of the charity as set out in its governing document Para 1.17 TO RELIEVE FINANCIAL HARDSHIP PRIMARILY AMONG PEOPLE LIVING OR WORKING IN SANDWELL, DUDLEY, WOLVERHAMPTON AND WALSALL IN THE WEST MIDLANDS MAINLY BY PROVIDING SUCH PERSONS WITH FOOD WHICH THEY COULD NOT OTHERWISE AFFORD THROUGH LACK OF MEANS WE OFFER FREE FOOD TO THOSE WHO ARE IN POVERTY OR NEED VIA A VOUCHER BASED SYSTEM WHERE VOUCHER-HOLDING AGENCIES ASSESS NEED AND ISSUE ACCORDINGLY. VOUCHERS, WHEN PRESENTED TO THE FOOD BANK, WILL ENTITLE THE CLIENT TO 3 DAYS OF FOOD. THIS CAN BE DONE 3 TIMES. WE ALSO SIGNPOST AND OFFER ADVOCACY IN RELATION TO DEBT COUNSELLING AND RELIEF. WE HOLD REGULAR TRUSTEE MEETINGS AND ArrEMPT ALWAYS TO MONITOR ACHIEVMENT AND KNOW THAT WE ARE ACTING WITHIN THE REMIT OF OUR CHARITABLE STATUS. Summary of the main activities in relation to those purposes for the public benefil in particular, the activities, projects or services identified in the accounts. Pard 1.17 and 1.19 Statement confiming whether the trustees have had regard to the guidance issued by the Charity Commission on ublic benefit Para 1.18 Additional infomiation (optional) You ma choose to include further statements where relevant about: SORP referen Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment
Para 1.38 Contribution made by volunteers Other Achievements and Perfonnance SORP referen(* Tipton Food Bank has continued to offer clients three sessions per week: Monday. Tuesday and Friday . from11.00am until 1.00pm Summary of the main achievements of the charity, identifying the difference the Charity's work has made to the circumstances of its beneficiaries and any wider benefrts to society as a whole. Para 120 , Our volunteer base has remained | constanL However, the trustees are | aware that a number of volunteers are over retirement age. which may leave the food bank exposed. | The trustees have continued to meet quarterly to discuss finance, operations, stocks, policies, volunteers and I governance issues. During the year ended 3113125 we have, again, served over 3000 clients including children with 20 tonnes of food. Our statistics show that 46.10/0 of food went to people who were unemployed, 18.20/0 went to people who | had benefit issues with DWP and 10.50 I went to people who were in debL With regard to family structure of those presenting, we have recorded single people claimlng 13.5 % of food, which is a considerable increase over last year. | During the year 81% of food issues went to clients which were in the DY4 Postcode: this Postcode is part of I Sandwell MBC, a borough that is ranked i in the top twenty of most deprived of 3174 authorities. A good number of our clients are mid- I twenties and, possibly. have never had any permanent work. Some of these clients cite mental health as their main reason for being unemployed. These are wo in statistics and we fre uentl
I feel powerless to do anything but deal with the immediate problem. I We deal, in the main. with clients who I have presented vouchers from agencies I which have already assessed the needs of each clienL Qne such agency was DWP, through their Job Centres, We had to halt all dealings wlth DWP during the year because they were unwilling to share with us vital inforniation about clients on the basis of GDPR regulations. These clients, of course, simply emerged from another agency e.g. Citizens. Advice Bureau. It's difflcuK at times to see people who cannot find a way forward - people who may never work. However, our role is to seNe these people without judgement, to uphold their dignity and simply have compassion for them. Additional inforniation (optional) You ma choose to include further statements where relevant about: Achievements against objectives set Para 1.41 Perfonnance of fundraising activities against objectives set Para 1.41 Investment performan against objectives Para 1.41 Other
Financial Review Revlew of the charity's financlal position at the end of the riod Statement explaining the policy for holding reserves stating why they are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.21 The Charity has sufficient reserves to meet its current obllgattons. Para 1.22 We do not have a specific policy on reserves Para 1.22 Nos cific olic Not applicable Pard 122 Para 1.24 Not applicable Para 1.23 There is no uncertainty about the charity gotng forward. The Truste agro@ that the charity is a going concern looking twelve months forward. There is no cash concern. Additional inforniation (optional) You ma choose to include further ststements where relevant alx>ut: The charity's principal sources of funds (including any fundraising) Pard 1A7 Invesknent policy and objectives including any social investment policy adopted Para 1.46 A description of the prlncipal risks facing the charity Para 1.46 Other
Structure, Governance and Management Description of charity's trusts: Type of governing document Parn125 Foundation Model Constltutlon rrtiisl rtC*rl How is the charity constituted? i e.g unincorporated Paro 1.25 cio Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to skills, knowledge and experience needed for the effective administration of the CIO Additional information (optional> You ma choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Parn 1.51 The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Charit name Other name the chari uses Re istered chari number Charity's principal address TIPTON FOOD BANK "THE WELL. 1158120 15. Bemiuda Close. Woodsetton. DUDLEY DY14LZ
Names of the charity trustees who manage the charity Dates acted if not for whole ear Trustee name Office (rf any) Name of person (or body) entitled oint trustee ifan Mr Michael Peter Reynolds Mr Peter Harold Bradley Mr John Spenr Blewitt Trustee and Chair Trustees and Treasurer Trustees & Secretary Trustee Mrs Heather Pear 10 12 13 14 15 16 17 18 19 20 orate trustees - names of the directors at the date the re Director name rtwasa roved NONE Name of trustees holding title to property belonging to the charity Trustee name Dates acted rf not for whole ear NONE
Funds held as custodian trustees on behalf of others Description of the assets NOT APPLICABLE held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects NOT APPLICABLE Details of arrangements for safe custody and segregation of such assets from the charity's own assets NOT APPLICABLE Additional information (optional) Names and addresses of advisers (Optional infonnation) Type of Name Address adviser Name of chief executive or names of senior staff members (Optlonal infomation) Exemptions from disclosure Reason for non-disclosure of ke ersonnel details NOT APPLICABLE Other o tional infonnation NOT APPLICABLE
Declarations The trustees declare that they have approved the trustees. report above. Slgned on behalf of the charity's trustees Signature(s> Full namels) Position (eg Secretary, Ghair, etG) JOHN SPENCER BLEvvirr TREASURER Date 18° August 2025