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← Deal Area Foodbank & Pantry

2025-03-31-accounts

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 2025

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 - 10

Reference and administrative details

Trustees

C Stringer A Doggett P Green S Hatfield (appointed 30 September 2025) JE Morley (appointed 30 September 2025) G Pinwill (appointed 30 September 2025) A Price (appointed 30 September 2025) B Tritton (appointed 30 September 2025) E McCaughan (appointed 26 April 2024, resigned 11 April 2025) J Thompson (resigned 4 October 2024)

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 37 St Margaret's Street Canterbury CT1 2TU

Bankers

HSBC 41 Sandgate Road Folkestone CT20 1SA

1

Trustees' report for the year ended 31 March 2025

The Trustees present their annual report together with the financial statements of the Charity for the year to 31 March 2025.

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 achieves its objectives through operating foodbank outlets throughout the Deal, Aylesham and Sandwich areas and a pantry in Deal. 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

In June 2024 we opened Deal Pantry as a franchisee of Your Local Pantry. This provides subsidised food to members who have signed up, and is intended to address medium-term food poverty rather than the emergency support which is the focus of our foodbanks. The membership has built up gradually over the course of the year and had reached 83 by March 2025, with around 50 visits each week. The total number of visits during the year was 1,327.

Despite the number of beneficiaries who have transferred to the pantry, the number of foodbank vouchers fulfilled rose substantially from 1,036 to 1,432, reflecting the ongoing cost of living crisis. We continue to provide foodbank support through distribution centres in Deal, through a mobile foodbank van in Aylesham, and by home delivery to other parts of our area.

The effect of the opening of the Pantry and the growth in foodbank use has been to increase the total number of support contacts in the year from 1,036 to 2,763.

We collect donated food from supermarkets and other essential shops, from schools and community groups, from churches, businesses and individuals. Total donations of ambient food and household essentials were 30.2 tonnes (2024: 32.1 tonnes). In addition, we received donations of fresh food from businesses of approximately 2 tonnes. The total food distributed either directly to beneficiaries or to other organisations providing food support was 36.7 tonnes (2024: 32.2 tonnes).

Because of declining supply of donated food and increased demand, we have for the first time had to buy significant quantities of food as well as fresh food. We bought 5.2 tonnes of ambient food and household essentials (2024: 0.1 tonnes) as well as an estimated 5 tonnes of fresh food, at a total cost of £11,203. This has been funded both from financial donations received and from Household Support Fund grant funding. In addition, we spent £14,447 on direct purchases of stock for the pantry which is partly funded by payments from members when they visit (£6,690).

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 £27,000 during the year to add to the £71,376 unspent from the previous year, and have spent £97,955 from this fund, so that there is only £422 carried forward at 31 March 2025. This has changed the dynamic of our work, enabling us to be more holistic in the way that we support people.

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.

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.

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.

2

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 new mobile food van for three years.

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

We expect the number of visits to the Pantry each week to continue to grow slowly; with a full year of activity and the level at the start of the year, this is likely to mean more than 3,000 visits in the coming year. The number of foodbank vouchers is expected to remain similar to the current year.

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:

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 6 November 2025

P Green Trustee

3

Independent examiner's report

for the year ended 31 March 2025

Independent examiner's report to the Trustees of Deal Area Emergency Foodbank ("the Charity")

I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

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 accordand 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:

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: 6 November 2025

S N Miles FCCA Kreston Reeves LLP Canterbury

4

Statement of financial activities

for the year ended 31 March 2025

for the year ended 31 March 2025
Unrestricted Restricted Unrestricted Restricted
Note funds funds Total funds funds funds Total funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Income from:
Donations and legacies:
Donations - groceries 1(c) 84,808 - 84,808 86,458 - 86,458
Donations - financial 48,773 8,842 57,615 61,016 2,577 63,593
Grants - 44,555 44,555 - 155,912 155,912
Investments - bank interest 4,862 - 4,862 4,809 - 4,809
Total income 138,443 53,397 191,840 152,283 158,489 310,772
Expenditure on:
Charitable activities 191,873 127,818 319,691 168,294 76,180 244,474
Governance costs 1,750 - 1,750 1,600 - 1,600
Total expenditure 3 193,623 127,818 321,441 169,894 76,180 246,074
Transfers between funds 8 13,293 (13,293) - 21,098 (21,098) -
Net income/(expenditure) before
other recognised gains and losses 2 (41,887) (87,714) (129,601) 3,487 61,211 64,698
Reconciliation of funds
Total funds at start of year 306,599 104,171 410,770 303,112 42,960 346,072
Net movement in funds (41,887) (87,714) (129,601) 3,487 61,211 64,698
Total funds at end of year 264,712 16,457 281,169 306,599 104,171 410,770
Balance sheet
as at 31 March 2025
Fixed assets Note 2025
£		 2025
£		 2024
£		 2024
£
Tangible assets 5 46,217 57,218
Current assets 46,217 57,218
Stocks 18,060 21,075
Debtors 6 4,701 5,637
Cash at bank and in hand 216,317 336,212
Creditors: amounts falling due within one year 7 239,078
(4,126)		 362,924
(9,372)
Net current assets 234,952 353,552
Total net assets 281,169 410,770
Charity funds
Restricted funds 8 16,457 104,171
Unrestricted funds 8 264,712 306,599
281,169 410,770

The notes of pages 6 to 10 form part of these financial statements.

The financial statements were approved and authorised for issue by the Trustees on 6 November 2025 and signed on their behalf by:

P Green Trustee

5

Notes to the financial statements

for the year ended 31 March 2025

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, on a straight line basis over their expected useful lives on the following bases:

Leasehold properties 10% or period of lease if shorter Motor vehicles 20% or 25% Fixtures and equipment 25% or 33%

(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.

6

(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.

(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/(expenditure)

Net income/(expenditure) is stated after charging:

Depreciation of tangible fixed assets
Independent examiner's fees		 2025
£
14,801
1,750		 2024
£
14,007
1,600

During the year, no Trustees received any remuneration or benefits in kind or reimbursement of costs incurred by the Charity (2024: none).

Staff costs were as follows:

Wages and salaries 2025
£
72,080
72,080		 2024
£
46,312
46,312

The average number of people employed by the Charity during the year was 5 (2024:3).

The charity operates a flat management structure, and therefore does not consider that any of the staff meet the definition of Key Management Personnel.

No employee received remuneration amounting to more than £60,000 in either year.

7

3 Expenditure

Distribution of donated food (note 1(c))
Staff costs
Food purchases
Household support grants made
Costs relating to other grants
Motor vehicle costs
Warehouse, pantry and premises costs
Office costs
Legal and professional costs
Volunteer and training costs
Depreciation
Marketing costs		 Unrestricted
funds
Restricted
funds
Total funds
2025
2025
2025
£
£
£
87,823
-
87,823
55,493
16,588
72,080
1,249
24,401
25,650
-
59,045
59,045
-
17,568
17,568
10,107
-
10,107
3,195
10,217
13,413
9,568
-
9,568
3,394
-
3,394
1,694
-
1,694
14,801
-
14,801
6,300
-
6,300
193,623
127,818
321,441		 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
5,765
-
5,765
3,140
-
3,140
580
-
580
14,007
-
14,007
468
-
468
169,894
76,180
246,074

4 Other expenditure

Other expenditure relates to the refund of restricted grants that could not be spent on the purposes for which it was received.

5 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
6
Debtors
Gift Aid tax recoverable
Other debtors
Prepayments and accrued income
All debtors fall due within one year.
7
Creditors: amounts falling due within one year
Taxation and Social Security
Other creditors
Accruals and deferred income		 Leasehold
property
£
23,504
2,530
26,034
-
1,969
1,969
24,065
23,504		 Motor
vehicles
Fixtures &
equipment
Total
£
£
£
59,315
25,375
108,194
-
1,270
3,800
59,315
26,645
111,994
34,388
16,588
50,976
9,380
3,452
14,801
43,768
20,040
65,777
15,547
6,605
46,217
24,927
8,787
57,218
2025
2024
£
£
546
1,105
391
745
3,764
3,787
4,701
5,637
2025
2024
£
£
539
-
1,454
2,111
2,133
7,261
4,126
9,372

8

8 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
Activities fund
Unrestricted designated funds
New premises fund
Mobile van running costs fund
Fixed assets fund
Unrestricted general fund
Total unrestricted funds
Total funds
Movements for previous 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 2024
Income
Expenditure
Transfers
Balance at
31 March
2025
£
£
£
£
£
71,377
27,000
(88,148)
(9,807)
422
2,307
1,000
(1,383)
-
1,924
11,099
15,255
(13,388)
-
12,966
16,592
9,802
(22,103)
(3,486)
805
2,796
-
(2,796)
-
-
-
340
-
-
340
104,171
53,397
(127,818)
(13,293)
16,457
100,000
-
-
-
100,000
15,000
-
-
-
15,000
57,218
-
(14,801)
3,800
46,217
172,218
-
(14,801)
3,800
161,217
134,381
138,443
(178,822)
9,493
103,495
306,599
138,443
(193,623)
13,293
264,712
410,770
191,840
(321,441)
-
281,169
Balance at 1
April 2023
Income
Expenditure
Transfers
Balance at
31 March
2024
£
£
£
£
£
32,266
88,570
(49,459)
-
71,377
1,831
1,400
(924)
-
2,307
8,863
14,561
(12,325)
-
11,099
-
42,221
(4,531)
(21,098)
16,592
6,034
(3,238)
-
2,796
-
5,703
(5,703)
-
-
42,960
158,489
(76,180)
(21,098)
104,171
100,000
-
-
-
100,000
15,000
-
-
-
15,000
43,552
-
(14,007)
27,673
57,218
158,552
-
(14,007)
27,673
172,218
144,560
152,283
(155,887)
(6,575)
134,381
303,112
152,283
(169,894)
21,098
306,599
346,072
310,772
(246,074)
-
410,770

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.

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.

9

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, where the lease has already expired, are no longer available.

The mobile foodbank running costs fund represents funds set aside to cover the expected costs of running the new 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.

9 Analysis of net assets between funds

Tangible fixed assets
Current assets
Creditors due within one year		 Unrestricted
funds
Restricted
funds
Total funds
2025
2025
2025
£
£
£
46,217
-
46,217
222,621
16,457
239,078
(4,126)
-
(4,126)
264,712
16,457
281,169		 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

10 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.

10