Charity number: 1158590
Deal Area Foodbank and Pantry
(formerly Deal Area Emergency Foodbank)
Trustees' report and unaudited financial statements
for the year ended 31 March 2024
| Contents | |
|---|---|
| Page | |
| Reference and administrative details | 1 |
| Trustees' report | 2 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 9 |
Reference and administrative details
Trustees
A Doggett P Green E McCaughan (appointed 26 April 2024) C Stringer J Thompson G Beechey (resigned 26 May 2023) L Mills (resigned 26 May 2023)
Charity registered number
1158590
Principal office
Unit C4, Enterprise Business Centre Western Road Deal Kent CT14 6PJ
Independent examiner
S N Miles FCCA Kreston Reeves LLP Chartered Accountants 37 St Margaret's Street Canterbury CT1 2TU
Bankers
HSBC 41 Sandgate Road Folkestone CT20 1SA
3
Trustees' report for the year ended 31 March 2024
The Trustees present their annual report together with the financial statements of the Charity for the year from 1 April 2023 to 31 March 2024.
On 26 April 2024 the Trustees agreed to change the name of the Charity from Deal Area Emergency Foodbank to Deal Area Foodbank and Pantry.
Policies and objectives
The objects of the Charity are the prevention and relief of poverty in the Deal area in particular, but not exclusively, by providing emergency food supplies to individuals in need and/or charities or other organisations working to prevent or relieve poverty.
Activities for achieving objectives
The Charity achieved its objectives during the year through operating foodbank outlets throughout the Deal, Aylesham and Sandwich areas. In setting our objectives and planning our activities for the period, the Trustees have ensured that they have complied with the duty in s17 of the Charities Act 2011 and kept in mind the Charity Commission's guidance on public benefit.
Achievements and performance - review of activities
The year under review has seen a return to more normal levels of activities after the impact of the pandemic in 2020/21 and 2021/22 and of the cost of living crisis in 2022/23. Although the number of foodbank vouchers has fallen by 19% from 2022/23, it is still higher than in any other year since we started in 2012.
During the year, we distributed food parcels in three different ways - through distribution centres in Deal, through a mobile foodbank van in Aylesham, and by home delivery to other parts of our area. We collect donated food from supermarkets and other essential shops, with a limited number resuming in churches, schools and community centres.
During the year, we have provided 1,036 parcels of food (2023: 1,268) supporting 2,989 individuals (2023: 3,676). We received food donations totalling 32,069 kg (2023: 40,721 kg) and distributed 32,179 kg (2023: 39,657) either directly to beneficiaries or to other organisations providing food support.
We have recognised during the year that much of the need for food support in the area is not for emergency support but for medium-term support for people who are struggling rather than in crisis. As a result, in consultation with Your Local Pantry we have planned the opening of a pantry in Deal which aims to provide regular subsidised food to members who have signed up. Funded mainly by a grant of £38,144 from the Global Giving Foundation set up by Cummins, we have leased and fitted out premises in Deal during the year, and the pantry opened in June 2024.
Since November 2022, we have partnered with Citizens Advice Dover and Deal for them to provide an adviser at each session of our distribution centres in Deal, funded by a grant from Trussell Trust. This has also changed the dynamics of our work, meaning that support to tackle the root causes of people's food crisis is readily accessible. We hope to extend this to sessions at the pantry once we can obtain funding for it.
Since January 2022, Dover District Council has been providing grants to enable local charities to make household support grants, recognising that we are in contact with people who need such support. We received £88,570 during the year to add to the £32,266 unspent from the previous year, and have spent £49,459 in grants, giving a carry-forward at 31 March 2024 of £71,377 in a restricted fund. This is required to be used by October 2024; unless there are changes in government policy, we do not expect further grants. This has changed the dynamic of our work, enabling us to be more holistic in the way that we support people.
The work is carried out by a small central staff team supported by a large team of volunteers in the warehouse, distribution outlets and driving vehicles. We thank the staff and volunteer teams for all their hard work which enables us to deliver the support which our beneficiaries need so much, and for their flexibility in ever-changing circumstances. In particular, we thank Sheila Ward who has led the team for 8 years as Foodbank Coordinator until her retirement in March 2024.
Financial review
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis of accounting in preparing the financial statements.
Reserves policy
The Trustees aim to have unrestricted reserves at a minimum level of 6 months' unrestricted expenditure. This level was achieved and maintained during the year.
The Trustees have been advised by our landlord that we will need to move out of our warehouse and office premises. Possible alternative premises have been identified, and the Trustees have designated £100,000 of the unrestricted reserves for the likely costs of fitting out the new premises and moving.
The Trustees have also designated £15,000 of the unrestricted reserves for the expected costs of running the mobile food van for three years.
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Structure, governance and management
Constitution
The Charity was registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission with a new constitution on 16 September 2014.
Methods of appointment or election of Trustees
The Charity is managed by a committee of Trustees who are appointed at Trustee meetings.
Future developments
The key objective for 2024/25 is to establish the pantry, adjusting the model in the light of experience and recruiting new members from the community as well as from existing foodbank users. It is likely that numbers of visits to the pantry will overtake numbers of foodbank vouchers fairly quickly. We aim to continue working with Citizens Advice and other local agencies to enable our beneficiaries to access wider support. Alongside other local agencies, we will work with Dover District Council to address the practicalities of the ending of the Household Support Fund.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales 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 its incoming resources and application of resources, including it income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS102);
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the Charity's constitution. 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.
Approved by order of the members of the Board of Trustees on 21 January 2025
P Green
Trustee
5
Independent examiner's report
for the year ended 31 March 2024
Independent examiner's report to the Trustees of Deal Area Foodbank and Pantry ("the Charity")
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the 2011 Act").
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act, and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: 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 (FRS102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 the Charity as required by section 130 of the 2011 Act; or 2 the accounts do not accord with those records; or 3 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: | Date: 21 January 2025 S N Miles FCCA Kreston Reeves LLP Canterbury
6
Statement of financial activities
for the year ended 31 March 2024
| for the year ended 31 March 2024 | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Unrestricted | Restricted | ||||
| Note | funds | funds | Total funds | funds | funds | Total funds | |
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | ||
| £ | £ | £ | £ | £ | £ | ||
| Income from: | |||||||
| Donations and legacies: | |||||||
| Donations - groceries | 1(c) | 86,458 | - | 86,458 | 101,605 | - | 101,605 |
| Donations - financial | 61,016 | 2,577 | 63,593 | 91,831 | - | 91,831 | |
| Grants | - | 155,912 | 155,912 | 1,000 | 100,899 | 101,899 | |
| Investments - bank interest | 4,809 | - | 4,809 | 768 | - | 768 | |
| Total income | 152,283 | 158,489 | 310,772 | 195,204 | 100,899 | 296,103 | |
| Expenditure on: | |||||||
| Charitable activities | 3 | 169,894 | 76,180 | 246,074 | 161,772 | 77,720 | 239,492 |
| Total expenditure | 169,894 | 76,180 | 246,074 | 161,772 | 77,720 | 239,492 | |
| Transfers between funds | 7 | 21,098 | (21,098) | - | 8,175 | (8,175) | - |
| Net income before other recognised | |||||||
| gains and losses | 2 | 3,487 | 61,211 | 64,698 | 41,607 | 15,004 | 56,611 |
| Reconciliation of funds | |||||||
| Total funds at start of year | 303,112 | 42,960 | 346,072 | 261,505 | 27,956 | 289,461 | |
| Net movement in funds | 3,487 | 61,211 | 64,698 | 41,607 | 15,004 | 56,611 | |
| Total funds at end of year | 306,599 | 104,171 | 410,770 | 303,112 | 42,960 | 346,072 | |
| Balance sheet | |||||||
| as at 31 March 2024 | |||||||
| Fixed assets | Note | 2024 £ |
2024 £ |
2023 £ |
2023 £ |
||
| Tangible assets | 4 | 57,218 | 44,366 | ||||
| Current assets | 57,218 | 44,366 | |||||
| Stocks | 21,075 | 21,886 | |||||
| Debtors | 5 | 5,637 | 5,200 | ||||
| Cash at bank and in hand | 336,213 | 277,390 | |||||
| Creditors: amounts falling due within one year | 6 | 362,924 (9,372) |
304,476 (2,770) |
||||
| Net current assets | 353,552 | 301,706 | |||||
| Total net assets | 410,770 | 346,072 | |||||
| Charity funds | |||||||
| Restricted funds | 7 | 104,171 | 42,960 | ||||
| Unrestricted funds | 7 | 306,599 | 303,112 | ||||
| 410,770 | 346,072 |
The notes of pages 6 to 9 form part of these financial statements.
The financial statements were approved and authorised for issue by the Trustees on 21 January 2025 and signed on their behalf by:
P Green Trustee
7
Notes to the financial statements
for the year ended 31 March 2024
1 Accounting policies
(a) Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS102) - Accounting and Reporting by Charities: 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 (FRS102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The 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 Charities SORP (FRS102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Deal Area Emergency Foodbank meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
(b) Going concern
The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis of accounting in preparing the financial statements.
(c) Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and it is included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are received. The value of donated groceries is based on guidelines published by Tesco. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity. This is normally upon notification of the interest received or receivable from the institution with whom the funds are deposited.
- (d) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefits to a third party, it is probable that a transfer of economic benefits will be required and the amount of the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives as well as any associated support costs.
All expenditure is inclusive of any irrecoverable VAT.
- (e) Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost, including the cost of bringing them into their intended working condition. After recognition, they are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 20% or 25% straight line Fixtures and equipment 25% straight line
(f) Stocks
Stocks are valued at the lower of cost or value on donation and net realisable value after making due allowance for stocks that can no longer be used.
(g) Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
(h) Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit or similar account.
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(i) Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the settlement can be estimated reliably. They are recognised at the amount that the Charity anticipates it will pay to settle the debt.
(j) Financial instruments
The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
(k) Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
(l) Funds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds are unrestricted funds which have been set aside by the Trustees for specific future purposes or which are tied up in illiquid assets. The aim and use of each designated fund is set out in notes to the financial statements.
Restricted funds are funds which are required to be used in accordance with specific restrictions imposed by the donor or which have been raised by the Charity for a particular purpose. The aim and use of each restricted fund is set out in the notes to the financial statements.
2 Net income
Net income is stated after charging:
| Depreciation of tangible fixed assets Independent examiner's fees |
2024 £ 14,007 1,600 |
2023 £ 14,697 1,400 |
|---|---|---|
During the year, no Trustees received any remuneration or benefits in kind (2023: none).
During the year, no Trustees (2023: 1) received reimbursement of costs incurred on behalf of the Charity (2023: £1,203). Staff costs were as follows:
| Wages and salaries Pension costs |
2024 £ 45,989 323 46,312 |
2023 £ 39,814 74 39,888 |
|---|---|---|
The average number of people employed by the Charity during the year was 3 (2023:3).
The Trustees consider Sheila Ward, the Project Coordinator, to be the only person who meets the definition of Key Management Personnel. Her remuneration during the year was £21,226 (2023: £17,199).
No employee received remuneration amounting to more than £60,000 in either year.
3 Expenditure on charitable activities
| Distribution of donated food (note 1(c)) Staff costs Food purchases Household support grants made Costs relating to other grants Motor vehicle costs Warehouse and premises costs Office costs Utilities costs Legal and professional costs Volunteer and training costs Depreciation Other costs |
Unrestricted funds Restricted funds Total funds 2024 2024 2024 £ £ £ 87,269 - 87,269 45,405 907 46,312 - 3,168 3,168 - 49,546 49,546 321 22,559 22,880 7,468 - 7,468 5,471 - 5,471 4,537 - 4,537 924 - 924 3,140 - 3,140 580 - 580 14,007 - 14,007 772 - 772 169,894 76,180 246,074 |
Unrestricted funds Restricted funds Total funds 2023 2023 2023 £ £ £ 93,729 - 93,729 35,140 4,748 39,888 - 2,633 2,633 - 64,944 64,944 - 5,036 5,036 8,807 - 8,807 1,455 - 1,455 3,222 359 3,581 891 - 891 2,456 - 2,456 208 - 208 14,697 - 14,697 1,167 - 1,167 161,772 77,720 239,492 |
|---|---|---|
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4 Tangible fixed assets
| Cost At start of year Additions At end of year Depreciation At start of year Depreciation charge for the year At end of year Net book value At end of year At start of year 5 Debtors Gift Aid tax recoverable Other debtors Prepayments and accrued income All debtors fall due within one year. 6 Creditors: amounts falling due within one year Taxation and Social Security Accruals and deferred income 7 Movement in funds Movements for current year Restricted funds Household support fund Winter warmth fund Citizens Advice support fund Pantry fund Carpets and curtains fund Warehouse improvement fund Unrestricted designated funds New premises fund Mobile van running costs fund Fixed assets fund Unrestricted general fund Total unrestricted funds Total funds |
Balance at 1 April 2023 £ 32,266 1,831 8,863 - - - 42,960 100,000 15,000 43,552 158,552 144,560 303,112 346,072 |
Land and buildings (under construction) £ - 26,859 26,859 - - - 26,859 - Income £ 88,570 1,400 14,561 42,221 6,034 5,703 158,489 - - - - 152,283 152,283 310,772 |
Motor vehicles Fixtures & equipment Total £ £ £ 59,315 22,020 81,335 - - 26,859 59,315 22,020 108,194 23,009 13,960 36,969 11,379 2,628 14,007 34,388 16,588 50,976 24,927 5,432 57,218 36,306 8,060 44,366 2024 2023 £ £ 1,105 686 745 289 3,787 4,225 5,637 5,200 2024 2023 £ £ - 387 9,372 2,383 9,372 2,770 Expenditure Transfers Balance at 31 March 2024 £ £ £ (49,459) - 71,377 (924) - 2,307 (12,325) - 11,099 (4,531) (21,098) 16,592 (3,238) - 2,796 (5,703) - - (76,180) (21,098) 104,171 - - 100,000 - - 15,000 (14,007) 27,673 57,218 (14,007) 27,673 172,218 (155,887) (6,575) 134,381 (169,894) 21,098 306,599 (246,074) - 410,770 |
|---|---|---|---|
10
| Movements for previous year Restricted funds Household support fund Winter warmth fund Citizens Advice support fund Coronavirus funds Unrestricted designated funds New premises fund Mobile van running costs fund Fixed assets fund Unrestricted general fund Total unrestricted funds Total funds |
Balance at 1 April 2022 Income Expenditure Transfers Balance at 31 March 2023 £ £ £ £ £ 24,964 82,000 (66,523) (8,175) 32,266 - 5,000 (3,169) - 1,831 - 13,899 (5,036) - 8,863 2,992 - (2,992) - - 27,956 100,899 (77,720) (8,175) 42,960 100,000 - - - 100,000 15,000 - - - 15,000 50,074 - (14,697) 8,175 43,552 165,074 - (14,697) 8,175 158,552 96,431 195,204 (147,075) - 144,560 261,505 195,204 (161,772) 8,175 303,112 289,461 296,103 (239,492) - 346,072 |
|---|---|
The Household Support Fund represents grants received from Dover District Council to provide household support grants for people who are struggling financially.
The Winter Warmth Fund represents grants received from several sources to help people to keep warm during winter.
The Citizens Advice Support Fund represents a grant received from Trussell Trust to enable us to pay for an adviser from Citizens Advice to be available at our distribution centres.
The Pantry Fund represents grants received to enable the opening and running of a pantry in Deal. During the year a transfer of £21,098 was made from this restricted fund to the designated Fixed assets fund, as the restriction was deemed to have ended following the purchase of assets to be used in the new pantry.
The Carpets and Curtains fund represents a grant received from Dover District Council to fund purchase of carpets and curtains for those in need of those items.
The Warehouse Improvement fund represents a grant received from Global Giving for a specific improvement project.
The Coronavirus Fund represent grants received from Dover District Council and Trussell Trust to cover additional costs related to the Coronavirus pandemic.
The new premises fund represents funds set aside to cover the likely costs of fitting out and moving to new premises when the current warehouse and office lease expires. The lease has been extended because the provision of alternative premises has fallen through, but the need remains.
The mobile foodbank running costs fund represents funds set aside to cover the expected costs of running the mobile foodbank van for three years.
The fixed assets fund represents the book value of fixed assets which are not available as general reserves without damaging the operational viability of the Charity. £21,098 was transferred to this fund from the restricted Pantry fund, and £6,575 was transferred to this fund from unrestricted general funds, to cover Pantry additions purchased during the year of £27,673.
The Coronavirus fund in the previous year represented grants received from Trussell Trust to cover additional costs related to the Coronavirus pandemic.
8 Analysis of net assets between funds
| Tangible fixed assets Current assets Creditors due within one year |
Unrestricted funds Restricted funds Total funds 2024 2024 2024 £ £ £ 57,218 - 57,218 258,753 104,171 362,924 (9,372) - (9,372) 306,599 104,171 410,770 |
Unrestricted funds Restricted funds Total funds 2023 2023 2023 £ £ £ 44,366 - 44,366 261,516 42,960 304,476 (2,770) - (2,770) 303,112 42,960 346,072 |
|---|---|---|
9
Related party transactions
The Charity has not entered into any related party transactions during the year, nor are there any outstanding balances owing between related parties and the Charity at the balance sheet date.
11