Owrity regi5tralion Iwrnb. 1159727 LEDBURY FOOD BANK TRUSTEES. REPORT AND VNAUDITED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 ocfoBER 2025 Greendawn Accountsng Lt Chartered Management Accountanr Ledbury Herefordshire HR8 18N
Ledbury Food Bank Contents Page Reference Administraiive Oetails Trustee5' RetX)rt Independent Exarninerfs Report Statement of Financial Activibes Comparative Statement frf Flnandal Actlv stètement of FinarKial Position Notes to the FinarKial Stslemen15 8-13 The followiThg pages do not form part of the statutory accounts: Detsiled Statement of Fin8ntial Activities 14-15
Ledbury F(Mxl Bank Reference and Administrative Details For The Year Ended 31 Ortober 2025 Trustees John trahy NKhokis lOrrtS Mark tsster Phillip Warrey Helen IAnson Kdty Welsh RFthard P05 Sue &mpson Kw"th HIOn Turw Irewined 3011112025) Charlty Number 1159727 Prlnclpal Addr Unlt I The Homend Trnding Estate Leilbury HeOrdshITe HR8 IAR Independent Examlnev Lvke Keegan ACMA Greela Accounting Ltd Cthartered Management Acrountont la The Homend Ledtxbry Herefordshire HR8 IBN Page I
Ledbury Food Bank Trustees. Report For The Year Ended 31 October 2025 The trustees present their port atid the finoncial statements for the year ended 31 October 2025. Oblectlves and Actlvltles Aims and Objectives The Objects ef the chanty are 10 lIeve financial hardship prirnarily among. but not limited to people living or working i Ledbury and the surroundlng villages. mainly by providing such persons wlth food which they could not otherwise affor through lack of means. Public Benefit The charity runs a foodbank in Ledbury whith is avallable foT people iti Treed of assistsnce to call In to re£ei¥e food and other home essentials. The foodbank 15 open on Wednesday, Thursday and Friday each week. The foodbank also has skilled volunteer5 who are able to proviée support and advice for those in nÈed of help. The trustee5 confirm that they have cornplied ¥Yith the reqU1MentS ef Settion 17 of the Charities Act 2011 to have due regard to the Charity Commisslon's 9ul&ance public benefit. Achlevements and Perforniance Maln Achlevements y the end of ottober there had been 3664 visits to the food b6nk linduding Colwalll compared with 3700 In the same period in 2024. The total nuTnber of people fed svas 9784 19435 in 20241. We are supporting in the region of 170 households every rnonth and more than 60 new households have Corne to us for help so far this year. 360 diffent households have had at least one food parcel In 2025. We have spent approximately £80.000 on food and other essential items in the year ending 31st (irtober. Thss is a reduction of about £14.000 on the 2024 figure. This has been achieved by a careful review of the client shopping lists and reducing the frequency that we provide some of the rnore expensive Items. We have a150 had significant donation5 of food from customers of Te5co and Co-op as well as local church and school haNest festivals and Chnstmas donatlOn5. The attounts Show th4t we have a greater aThount in reserves than at the end of the 2024 ètcounting periad. This is primarily betause we were able to obtain a significant Sum In Household Support Fund grants svhith ha5 eliminated the gap bet¥veen incDtne and expenditure expenenced in the previous year. This incorne stream finishes at the end of March 2025. There is no clear indication of any replacement funding from central 9ovemment. We are entirely dependent on donations ènd grants to carry out our work and our regular income ha5 not Lliminished. Funding from grants froffl other charities and businesses has become more difficult to obtain 85 there are rnore organisations 5UPPOrting the poorest in society chasing finite fund5. We continue to ¥vork at obtsining grants large and small. Our work remain5 possible only with the generous Oonarions ¥ve receive from Individuè15 and local businesses. We arÈ immensely grateful for their continued support. We hève continued to V40rk closely with Herefordshire Council in delivering the Household Support Fund to the most Vulnerable (n our cornmunity- This has takeTr the form of supermarket vouchers which are distributed to Herefordshire residents. In the accounting year 202512026 we will éistribute £50.000. In addition to our core service of providing food and other essentials we have maintained our Citizen5 Advice contract ¥Yith South Worcestershire Citizens Advice. The work carried out by our two advisors Is Invaluable in addre551ng Issues relating to benefits and debt. This work has been ftjnded through the Household Support Fund and is not putting any strain on our own resource5. The food bank is run entirely by volunteers aTrd v4e cannot cary on without that support. We have seen 6 number of volunteer5 retire frorn their work with the food bank in the last year but we still have a tearn of in exttss of 70 and are working hard to recruit new people to join the team. Other organisations continue to make use of our setDnd unit. Induding Tuming Point, MIND. Ledbury Refugee Support and AGE UK. 2025 has been another very thallen9ing year trtjt it is impDrtant that we do not regard this as the new Trornial. Notv4ithstsn*Ying the obvious issues we shall continue to support those who come to us for help and to irnprove the way we o that in the cotning year. Page 2
Ledbury Food Bank Trustees. Report (continued) For The Year Ended 31 October 2025 Flmaneial Revlew Flnanclal Position The total unStncied reser¥es at the end of the year stand at £36.400 Rtserves Policv The F{bank shall retain reserves equlvant to two monlhs expendiiure, tjefined as all runni1 cost5 plu5 the average of ty40 rnonth5 fwd costs in the previou5 year. If reserves should fall bebowi the target level. the foodbank Shou dose to r1 diÈnts until suth tirne the finanEial pt>sition is restored. At the end of the year. the Food Bank had unre5trKted reserve5 of E79,040, equivalent of 7 months Tunnlng and food Goln9 Concern The thrd of trustee5 is satisfied that the charity's a55ets ITr eath fund a available and adequate to fvjlfil its obligations in respert of each fvnd. statement of Trustees. Responslbllltles The trustees a responble for pTepanng the Tru5tees' Report aThJ the financfjal statements in acCordar with applicable I and Unlted Kingdom Accounting Standards (Unthj Kingdom frallY Accepted Accounting Prattitel. The law applicable to charities in Englarbd ané Wales requires the trustees to prepare financial statements for each financial vear v4hich give a true and fair view of the state OF affairs of the charity and of the incoming resource5 and application of reyiurce5 Of the drity for th6t perKxl. In preparing the finandal statements thÈ trustees are required to.. select suitable actountin9 w)liaes ènd then apply them constent.. • obseve the methods and pri$ in the Charity SORP; make judgments and accountiny estirnates that are reasonable and pnJdent.' and prepare the financial 5faternents on the going concern bass unkss it is inapproate to presume that the drity will continue in busness. The trustees are respon&ble for keeping adequate accountin9 records which disdose with reasonable actU[Y at anytime the rinancial poOn of the charity and to enable them to ensure that the accounts comply vlth the Charities Art 2011, the Charities IAccount5 atMI Rerts) Regukityons 2(K18 and Ihe plov£$ tsf the trust deed. They are &lso responsible for safeguardifig the a55ets of the and he for taking feasonaNe Steps for the prevenbon and detecbon of fraud and other irregularitles. The trustees are responsible for the maintenante ènd integrity of the corp)r3te and finanoal infomation induded on the charity's website. Legi4ation in the United Kingdom governing the preparation and dissemination of finènaal 5taternents mav Oiffer from legislation in other jurisdKbons. The trn5tees' report was approveil by the t)ard of tntsts and on its behalf bv: Mark Uster Trustee 4 June 2026 M.LISTw. £.IL IlaLM .
Ledbury Food Bank Independent Examiner's Report to the Trustees of Ledbury Food Bank For The Year Ended 31 October 2025 I report to the twsiees on my examination of the accounts of Ledbury F(KJ Bank {ihe Trust) for the year ended 31 ottober 2025. Responsibilities and B•sls of Report As the charity trustees of the Twst you are resPMsib for the wepar3tion of the nts in accOr¢jar with the requirerneThts of the Charibes Act 2011 llhe £tn. I report in respett of my examinatK)n of the Trust'5 accounts carried out under Sect 145 of the 2011 Act aThJ in carrying out rny examiTratiov, I have followed the pIcable Directsons given by the Charity Commission under secbon 14515llbl of the Act. Independent Examlner's Statement Since the Trust'5 gr055 income exceeded £250.OOQ your exarniw must be a member of a tJdy lisied in section 145 of the 2011 Act. I collfirm that l am qualified to ulthrtake Ihe examinabon because I am a member of The Chartered Institute of Management Accountants. which Is one of the IeI IKKI. I have cornpleted rny examination. I confirm that material matters have tome to my attention in cofirvtion with the examination giving me cause to believe that in any material rÈspett'. l. accounting records were not kept in respect of the Tnjtt as rÈquirÈd by 5eLtion 130 of the Act; or 2. the accounts do Thot accord with Ihose recoTds,' or 3. the accounts do Thot comply th the applicable requirements tonceming the form and (x)ntent5 of accounts Set out In the Charities (Accounts and Reports) Regulations 2008 other than any requirement the accounts give a 'true and fair view. which 15 tiot 6 tnattei c¢)n51¢Jered as part of an indepehdenl exaffl1natTr. I hève no ujncems and have tome atross no other matter5 in Cnettft with the examination to which attention 5h¢xJld be drav4n in this report in order to enable a proper understanding of the accou*)ts to be reathed. i&tt J'_ Luke Keegan 4 June 2026 la The Homend Ledbury Herefordshire HR8 IBN MA Pdge 4
Ledbury Food Bank statement of Financial Artivities For The Year Ended 31 October 2025 2025 2024 Total funds funds fun fund# Notes INCOME A14D EPIDOWXE14TS FROM: Donation5 and legacies Investments 96,122 1.532 loo 168,950 265,072 1,532 100 145.820 3.322 249 other 97.754 168.950 266,704 149.391 EXPENDrn•RE 014: Charitable activitie5'. Household Support Foodbank Operatlon5 162,8061 162,8061 183.2321 1114,3581 1122,8571 1114.3581 {114,3581 162.8061 1177,1641 1206.0891 NET INCOMEI(EXPEMOITURE) 116.6041 106.144 89.540 156,6981 Transfers between fvnds li 46.144 146.1441 NET MOVEMENT IN FUNDS 29,540 60.000 89,540 156,6981 RECONCILIAn014 OF FUMDS: Toral fund5 brought lorvlard 49,500 (3,6321 4S,868 102.566 TOTAL FUND5 CARRIED FORWARD li 79,040 56.368 135,408 45.868 The notes on pw 8 to 13 lonn port of these flnandal statements.
Ledbury Food Bank Comparative Ststement of Financlal Actlvltles For The Year Ended 31 October 2025 2024 fund nds INCOIIE A14D ENOOWMEMTS FROM: Donatlon5 and lega¢les Investments Other 103.295 3.322 129 42.525 145.820 3.322 249 120 106.746 42,645 149,391 EXPEP40rn1RE OM: charItab attivltles.. Household Support Foodbank Operntlons 183,2321 183,2321 1122,8571 1122.8571 (122,8571 (83.2321 1206,0891 NET EXPENDrnIRE 116,111) {40,587} 156,698} NET MOVEPIENT 111 FUNDS 116.111) {40.5871 156,6981 RECONCILIATION OF FUNDS: Total funds broyghl fon¥)r 65,611 36,955 102.566 TOTAL FUNDS CARIUED FORWARD 49,500 {3.6321 45,868 The notes on ge$ 8 to 13 form ol these fln•ncl sratemen Ptye6
Ledbury Food Bank Statement of Finanual Position As At 31 October 2025 2025 2024 Total fibnds h•nds ds CURRENT ASSETS Debtors sh at bank and in hand 7.148 75,396 7.148 131.764 3.599 45.901 56.368 82,544 56.368 138.912 49.500 Credltors: Amounts Falllng Dwe WIthOn One Y io {3.504} (3.5041 13,6321 CURREI•T ASSETS <UABILrnES) 79.040 56,368 135,408 45,868 TOTAL ASSETS LESS CURRENT LIABiirfiES 79,040 56.368 135.408 45.868 79,040 56.368 135.408 45.868 FUNDS OF THE CHARrrY Restricted Funds 56.368 79,040 13.6321 49,500 Unrestrirted Funds TOTAL FUNDS li 135.408 45.B68 On behalf of the board Kelly Welsh Trustee 4 June 2026 The notes on page5 8 to 13 form part of these fiftanci ststements.
Ledbury Food Bank Notes to the Financial Statements For The Year Ended 31 October 2025 l. G¢n¢rnl Inforniation Ledbury Food Bank s an uninCorTrted regstered ihe Charity Commis&on. wiste drity number 1159727. The prindpal address is Vnrt I, The Homend Trading Estate. Ledbuty. HerefowdshirÈ, HR8 IAR. 2. Accountlfig Pollties 2.1. Basis ol Proparntion d fiThaThcial Statem The financlal ststements have been prepared in Ordance wiith the Charibe5 SORP IFRS 1021 'Accountsng and Reporting by Chorities.. Statement of Retornrnended Practice applicable to charities preparirig their accounts in ccordance with the FinatKk41 Reporbng Standard app1Kab in the UK and Republ of Ireland IFRS 1021 leffective I January 20191. Financial Reporting Stsndard 102 Tr Financial Repon9 sthndafd applicable in the UK and Republic of Ireland" the Charities Art 2011. The charity is a Public Benefft EniTty as defined by FRS 102. 2.2. Going Contern Dlsclosure The trustees have not Identffied any materlal Uertainlits Itted to evetts or condib005 that may cast Significant oubt about the chaiVs abilty to CltInUe as a concern. 2.3. Incomlng Resources RnitiOn of Income Income Is included ¢n the Staternent { Financial Athvities {SoFAI when= the chanty becomes ented to the resouTce5.' it 15 ffo)re likely than not that the tsijstees wiill receive the resourte5' and the rnonet6ry value can be measured ¥¥ith sufficiert reliability. Offsettin9 There has been no offsetting of assets and Iwbilities. or iOrne and expSe$. other than thnated gw15 unle55 requlred or pmIttert by the FRS 102 SORP or FRS 102. Grants and Don•tions Grants and d¢)nati¢)ns are othf Irje¢l in the SOFA ¥then the gen71 irthne rwnibon criteria arE met 15.10 to 5.12 FRS102 SORPI. In the case of perforynarce related grants. Income must only be recognised to the extent that the charity has provided the specified goods or servitrs as entidement to the grant ¢)nly r5 when the performance related conditions ore met 15.16 FRS 102 SORPI. The charity has ret*ved govemrnt grafts in repxtiThJ Tax reclaims donations and 911ts Gift receivable is included in income when thErÈ is a valKI dedarabon from the dornr. Any Glft Aid èmount recovered on a donation is con&derÈd to bE part of that gift and is treated as an additKpn to the same fund a5 the initial donation unless the donor or the ternis of the appeal have speofied othenvise. Thi5 15 in¢Juded sn the CnIS recort is wobable and the amount rEceivable t3n be rTwsured relwbly.
Ledbury Food Bank Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 2.4. Donated Goods and Ser¥kes The chanty have chosen nor to follow the SORP 6.23 or 34.67 of FR5102. Donated 4)xrfts receitled for distribution to beneficiaries are not tnduded at fa&r value as Incorre or eypenditvre in the SOFA or as stocks for distribution.. The charity does not exchange these gcods for cash and redtstnbuies them directly to benefaries. The benefits of doing so are ouwhed by the costs of 3Jrernenr. Donated services and facilitie Donated serVIS and fatslitses are induded in the SOFA when received at the value of the 9ift to the tharity provided the value of the gift tèn be measured rdiabty. Volnteer help The value of any vduntary help received is induded in the acC¢)ut but i% destiibed IN the trustee5' annual report. U•blllty re¢ognlllon abilities are recognised whwe It Is more likely than Ft that therÈ ts a lÈgal con5trurtive obligati¢)n committing the charity to pay out resources and the amount of the oNigalion ran be mea5ureil with reasona certainty. Governance and support Costs Support costs have been allocated bet¥¥een governance costs arvj other supwt. GovemantÈ Costs thfflpri5e all costs involving public aOUntablIlty of the chonty and its com¢4iance with W7tiOn and g(K*J pracfjce. Deferred Income No matenal Item of deferred irKome has been induded In the Count Crtdltors The chanty has credltors whkh are measured at setllement amwn15 less any trade discounts Provisions for liabilities A liability 15 measurEd on recwnition at its historical cost and then subse• measuved at the bESt esbrnate of the amount required to sewe the 0JaIl0n at the reporb"ThJ date 2.6. Cash and Cash Equl¥•lents Cash and cash equivalents are bayc finanoal assets and indude cash in hand and deSItS hdd at call with bank5, other short-term highly liquid in¥e5trnents that mature in mowe thèn thFEe month5 frvtn the date OF acquisition and are readily coTrvertible to o known arnwnt of cash W1h InSnIfiCant risk of thange in value. and bank overdraft5. 2025 Total IndS funds fund$ Donations ènd gifts Gift aid Grants Other 64.423 11.149 20.067 483 64.423 11.149 189.017 483 168.950 96.122 168,950 265.072
Ledbury Food Bank Notes to the Financial Statements (cont5nuedl For The Year Ended 31 October 2025 2024 Tot•l fufvd# DDnatlons and gifts Gift old 62.825 12.798 16,583 11.089 62.825 12.798 59,108 11.089 Grants 42,525 Other I03,295 42,525 145,820 The foll¢>wln9 9vants rffd¥ed fmm tKrfls are i11¢4 whin the tot•1 irome do110¥ legx3es above.. 2025 tund Herefordshlre County C•un¢ll Le¢Jbury Town Coundl 9.467 2.5Tr) 168.950 178,417 2.500 11.967 168.950 180,917 2024 Unr•strlct•d R••trld•d funds nds Total fund Herefordshlre County Gyjnd Ledbury Town Coundl 7.583 42.525 50.108 5.000 12.583 42,525 55,108 The restrtcted fvnd5 recelved from Mereforthe County Council ¥4ere for the Motssmd Support FuThJ. the Ofher grants were part of the VK Shared Prospthty fund. 4. Inv•Jtm•nt incom• 2025 2024 fvnd# nd* Bank Interest wthvae 1,532 3,322 5. Oth•r lTr¢om• 2025 Vnrnstrlct•d Re•trld•d Total funds funds funds Other Income 100 100 2024 Unrwtrlcted Re6trKted Total funds fvnds fund5 Other income 129 120 249 Page 10
Ledbury Food Bank Notes to the Flnancial Statements (contlnued) For The Year Ended 31 October 2025 6. Analysls ot Expendltur• 2025 Actlvltles undertaken diredjy 5vpport (S note 71 Totsl Household Support bank Operations 62.806 81,591 62.806 114,358 32,767 144.397 32.767 177.164 2024 Artivities undertaken direetly Support 15ee note 71 Tot41 Household Support Foodbank Oper6knon5 83.232 96,938 83,232 122,857 25,919 180,L70 25.919 206,089 7. Support Costs 2025 Foodbank Operatlons PrernSses expenses General adminlstratlon 27,855 4,746 J66 Interest payable 32.767 2024 Foodbank Operations PmiseS expenses General 6dministration Interest payable 21,381 4.478 60 25,919 8. Average Humr of Employeos The charity is run entIlY by volunteers, there are Tho employees NIL 12024.. NIL) P4ge 11
Ledbury Food Bank Notes to the Financial Statements (continued) For The Year Ended 31 October 2025 9. Debtov 2025 2024 Due wlthln r Other debtors 7,148 3.599 10. cr1101•. Amounts F•lllng Wlthln On¢ Y••r 20Z5 2024 Trade credltors Other creditOeS 3,503 3.632 3.504 3,632 11. Mov•m•nQ In Fvnd• Asatl As•131 Octob•r 1025 2024 Unr••trkt•d fvnd• General.. General unrestncted fund 49.500 97.754 1114.3581 46,144 79.040 R•Jtrlrt•d fund¥ Household Support 13.632) 168.950 (62,8061 (46, IHI 56,368 Tot•1 fund• 4S,868 266.704 {177,1641 135.408 A••ti Ilov•mb•r 2023 A#t31 Octob•r 2024 Unr•trfct•d fi•nts General.. General unre5tr1rted fund AtrIct¢d fvnds 65,611 106.746 1122,8571 49,500 Household Supwt 36,955 42.645 183.2321 13,6321 Total lund• 102,566 149.391 1206.0891 45,868 The Household SupFxt Fund derives frDm 9¢)¥tYnrt grants provided to kK•I coun015 to aSSi5t faMilS in flnandèl need. Durtng the year the funds werE dtsbur5ed by purthogng Ahji ¥tyJchers fDr di51ribubon based ors household siie. by purcha51Tr9 household Items lor dlents ond by covthThJ the costs ( CAB aQvi50f5. The transfers frorn the Household Support Fund to teh ger1 furKJ covered the tosts of 9eneral food purchase5. 12. Trnnsartlons TAIth Trutee* None of the trust rew¥ed any remelat tr any othw benefits from an erwment wilh the chjrrty a kled entity durfng the current or weviou5 year. No trustee expenses ha¥e been irthrTtd. Page 12
Ledbury Food Bank Notes to the Financsal Statements (continued) For The Year Ended 31 October 2025 13. Related Party Dlsclosur•$ There have been no related party nSactIonS In the portIfig period that require dlsclosure. Page 13
Ledbury Food Bank Detailed Statement of Financial Artivities For The Year Ended 31 October 2025 2025 2024 Totsl fvnds Total funds INCOME AND EIIDOWPlfi¥fs FROM: Don•lion$ and legacies Donations and gifts Donations from Irl¥luals Donations from oryanisatio Gift old 20.643 36,309 7.471 11.149 189,Ol7 22.399 29,875 10.551 12.798 16,583 42,525 11.089 Grants Government Grants Income from donations Paypal 265.072 145,820 Inveslments Bank Inte5t rec•vable 1.532 3.322 1.532 3.322 other Other income 100 249 loo 249 266.704 149.391 EXPENDrruRE 011: Charitable Artivilies: Household support Citizen5 Advice 15,2501 {57.5561 111,6B31 171,5491 Household 5pport 162.8061 183.2321 Foodbank Operalion¥ Purchasts Sainsburys Purchases Eggs Purchases Frult & Veg Purch65es Other Food Purchases Other supearkets Waste dlsposal Volunteer Expenses Reclaimeil Volunteer Expense5 Rent ght and heat Water rates 153,7611 18.0401 116,0881 11.2871 16161 11.7631 (36) 162,5841 16,8401 123,2351 11.4381 IB571 11,4341 15501 119.S401 IL.7251 11161 119.9471 14.3411 164} 13.503} 1220} (1.7371 {1.1791 12921 1615) RefUrbIshrrt Computer softwate. consumable5 and mainten Computer and IT consutnables Repairs, renewals atKI maintenan Insurance 11.6961 11.0351 12921 14351 ..coKnNUED d9e 14
Ledbury Food Bank Detalled Statement of Financial Activlttes (contlnued) For The Year Ended 31 October 2025 Data PrOteCtn 1471 1351 11,0821 97 Admlnlstratlon costs Sundry expenses Bank charyes 16561 11661 1601 1114.358} 1122,8571 {177,1641 1206.0891 NET 114COMEI(EXPE1401TURE) 89.540 156.6981 Page 15