S2 Food Poverty Network Financial statements for the year ended 31 Dember 2023 rllOII BANI Charity nLJmber.' 1162137 Voluntary Action Rotherham The Spectrum, Coke Hill, Rotherham, 560 2HX Tel.. 01709 829821 Fax.. 01709 829822 Email.- admin@varothe¥ham.org.uk Web.. www.varotherham.org.uk VAR Communlty AGcounlarEcy
S2 Food Poverty N8twork Contents Page Legal and administrative information Trustees, annual report Independent gxaminers report Statement of flnancial activities Balance sheet 10 Notes to the accounts VAR Community Accountancy
S2 Food Poverty Network Legal and Administrativo Information Charity number 1162137 Trustees J L8 Comey D Matthews - Secretary J Hull - Co Chairperson T Gallagher - Treasurer J Whyms Rev Sibylle Eva Nothhelfer-Ballen Sioned-mair Richards C McKee - appointed 19 September 2022 G Roberts L Warren - appolnled 18 Seplember2023 J Sleinke - appointed 18 September 2023 Reglstered office st Aidan's Church and Community Cenlre 2 Manor Lane Shoflield S2 1UF Bankers Th8 Co-opgrative Bank Po Box 250 Skelmerdal WN8 6WT Independent examiner K O'Reilly employee of Voluntary Action Rotherham Th8 Spectrum Coke Hill Rolherham S60 2HX Pag8 3
S2 Food Poverty Network Trustees. annual report for the year ended 31 December 2023 The charity is run according to its constitution which was adopted on 11 September 2013 and amended on 19 May 2015. It became registered as a charity on 11 June 2015. Objectives and aclivltles The charity's objects are the prevention or relief of poverty, in particular among people living thin the S2 postcode are of Sheffield. by the provision of emergency food par1$, items, services and facilities to individuals in financial need. Achlevemenls and performance The Overall Picture We continue to keep detailed. good records. These inform my report. We weigh all incoming donations and outgoing parcels of food. We know how many clients we help each week. We know the reasons why each individual has fallen into food poverty. Our unit of measurement is 'people fed. That is the number of individuals, or family members, who received provision for a week. For instance, a family of three attending Food Bank forfour weeks would mean 12 °people fed. The overall data show that we gave ggoo weekly provisions in 2023. The equivalent figure for 2022 was 6530. Wa are addressing increasing need. We know the reason for the food poverty of each client. 315 cited debt. 181 were simply short of money for essential expenditure. 24 were unemployed. 22 awaited delayed benefits. 14 were homeless. 4 were unknown, 4 were asylum seeking, 2 were seriously ill, 2 were allowed no recourse to public money. b. Significant Changes in Practlce Our longstanding model, prior lo 2023, was to give Food Bank assistance for up to 12 weeks as emergency support. If need continued beyond that timeframe, the client would be enrolled in our Food CIL¢b and rec6)ive help for up to 26 further weeks. In March 2023, we opened our new Community Food Shop in premises across the road from our Food Bank base at st. Swlhun's. We held a formal opening event in June to which donors and local leaders were invited. Wonderfully, Paul Edwards, son of Bill and Angle, fine volunteers who had died in the Covid epidemic, cul the ribbon. Using our data and experien, we have now moved to a new model. This was the first of our significant changes in practice in 2023. We now more clearly see Food Bank provislon as an eTnergency response. Clients, who often now are self-referred, spend around 4-6 weeks using Food Bank. During this time, they are asked lo bring evidence of their need. Page 4
S2 Food Poverty Network Trustees. annual report continued for the year ended 31 December 2023 Achievements and performance continued If Ihe need continues beyond 4-6 weeks, the client Is invited to use the new Community Food Shop. Ha or she would pay £2.50 per week to use the Shop. The Shop is stocked with, not jusl tinned and preserved foods, but with fresh food (often from Fareshare), fruit and vegetables. Clients exercise grealer, but guided, cholce. Typlcally their £2.50 would secure food to a v81ue, depending on family size, of around £40. By the close of 2023, we were averaging 100 clients perweek in the Food Bank and 108 per week in Food Shop. We have appointed a part time Shop manager. Access to the Food Shop depends on the client cooperating as we seek to help himlher address the essential causes of their food poverty. Our attempt to address, and diminish or remove, the causes of individuals, food poverty is our second major change in practice during 2023. I have already menlioned the most frequent reasons for referral.. debt and the challenge of managing few financial resources to best offect. To address the issue of debt, we have subscribed to the charily, Community Money Advice. CMA'S model suits our needs. They train S2 Food Bank volunteers as debt mentors. The mentors interview clients and make appropriate records. These data are then inputted to CMA'S site. CMA experts th8n point the way forward. We now have 6 volunto.ers trained as debl mentors. We have appointed a part-time worker to inpul the data Dn to CMA'S website. By the end of 2023 our mentors were working on 47 "activ8' CMA cases. In several of these the likely outcome would be a Debt Relief Order {DRO). A DRO is a government approved method of dealing with personal debts which anables the debtor. with some restrictions, to make a fresh start. Our deeper discussions with clients revealed that many were not in receipt of all the ben8fits to which they might be entitled. We have now appointed a benefits advisor. By the year end he had helped 21 clients. He secured Housing Support Fund grants, offered support to g clients in pursuit of disputed Personal Independence Payments, helped wilh one Disability Living allowance case and applied for one home improvement grant. In his first four months of activity, the benefits advisor secured an additional £7,626 for our clients. We plan, early in 2024, to offer budgeting advice and courses. c. Continuing, but enhancing. established practices As in previous years, in late 2023 we provided Winter Fuel top-ups. Irb November, the first round of lop-ups, we distributed £1,700 in £50 top-ups to 34 households. In our second (November-December) round we gave £100 to the households. There would be 8 third round in late January. Pag8 5
S2 Food Poverty Network Trustees, annual report Continued for the year ended 31 December 2023 Achievements and performance continued We provided 75 Christmas family dinner parcels. The contents of these parcels were detemined by family sizelcomposilion and by their choices of meats, garnishes, puddlngs elc. We provided Isels of up lo 81 presents for 75 children. Volunteers from several local businesses and our associated charities helped with wrapping presents. When our usual Father Christmas fe15 ill. Whidow Hall Farm pul us in louch wlh an excellent substitutel d. The bi-monthly newsletter Our Management Group, which includes Trustees, meets every two months. In May 2023, 1 began to post on the S2 Food Poverty Neork Website, a Newsleller. This reported discussions, issues and trends which had emerged in our managemont meelings. l am now, thanks to a repeated invilalion in these Newsletters, in grateful, more personal, Gontact with some 50 longstanding donors. Donations and Trends There are three routes by which we obtain the food distributed by Food Bank and Fd Shop. Here are totals for 2023. In brackets are comparative figures for 2022'.- 20.124 lonnes of food came via donations in kind. Often these foods came Ihrough local collecting groups. 125,499) 51,747 lonnes were purchased. These purchases were funded by standing order and other cash donation to Food Bank. (30,859) 16,746 tonnes came from Fareshare, the charity which distributes ¢108e-lo-use-by foods from shop chains and restaurants. (15,5821 The comparative {2022 to 2023) figures show a drop in in-kind donations. {In 2022 we also received 34,666 lonnes as S2's share ol central donations to the Sheffield Food Bank Network.) Our slanding order and cash donations have held up well allowing us lo inGrease the wG)ight of purchased food. f. Resolvlng a continuing dilemma Our Management Group in 2022, and since, has faced a continuing dilemma. 2021 had been dominated by Covid-related issues. We had been very effective, thanks In particular to John Le Corney, one of our trustees, in pursuing a range of grants to help charities mid-pandemic. Furthermoie, demand for our food parcels actually fell during the pandemic. This was due both to the rigors of isolation alld to temporary uplifts in available benefits. Thus we ended 2022 wlh 8 hoalthy positive balarn in our flnanclal reserves. We agreed, as a Management Group, lo set a deficit budget for 2023. We planned carefully, and over time, to run the reserves but knew we needed to keep an adequate buffer. We would spend on fuel top-ups, equipping and opening the Community Shop, developing strategies to address clients, debt issues and lo secure their full benefit entitlements. Page 6
S2 Food Poverty N8twork Trustees. annual report ¢ontlnuod for th8 year ended 31 December 2023 Achievements and performancè continued Towards the end of 2023, we began to explore Ihe possibility of sharing our Icommunlty Shop) expertise and our a¢SS, vi8 the Sheffield Food Banks, Network, to bulk buying, to several other smaller food charltles operaling wllhin S2 or contiguous areas. We are seeking from them proposals to enhance their Impact. We offer financial support for innovation and replicable models. The responses have been positive, if rather slow to move to PQs11ive action. g. Dèèp, slnoere thanks This report on S2 Food Poverty Neork'S aclivitles in 2023 musl In¢lude sincere expresslon of gralilude lo our donors, staff and volunteers. Without them we could not do our vltal work.11 would be inappropriate lo menlion names of individuals. Jusl lel me say that, each lime I allend a meeting or help as a volunleer, l am deeply impressed by the dedicallon, empathy and actions of the volunteers. l am convinced that we have blended lo besl effect the employment of several parl.lime employed leaders with the complementary energy of volunteers. Equally, I hail the generoslly of donors.. many have made regular collections of food or financial contributions over several years. Publlc beneflt The Iruslees have pald due regard to guidance issued by the Charity Commission in deciding what activllies the charity should undertake. Financlal revlew Funds are held only lo allow the charfly to continue to funolion month lo month. There Is no specific reserves policy in place al PFesent. Approved by the board of Iruslees on.. Signed.. Print name.. JDWrJ J4QL Date: Posilion..
Independent examiners report to the trustees of S2 Food Poverty Network ("the Charlty") I report lo the chatity trustees on my examination of the accounts of S2 Food Poverty Network I'the Charitl,) for th8 year ended 31 December2023. Responsibilities and basis of report As the charity trustees of S2 Food Poverty NetwoA( you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe 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 all the application Dlrections given by the Charity Commission under section 145151(bl of the 2011 Act. Independent examinor's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were nol kept in respect of the Charity as required by section 130 of the Act- or 2. the accounts do nol accord with those records., or 3. the accounls do not comply with the applicable requirements conceming the form and content of accounts sel 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 matler considerod 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 propar understanding of the accounts to be reached. Date: Karen O'Reilly Voluntary Action Rotherham Ltd Community Accountancy The Sp8Ctrum, Coke Hill Rotherham S60 2HX Page 8
S2 Food Poverty Network Statèment of Flnancial Actlvities for the yaar ended 31 December 2023 Income from char5table activitiès: Unrestiiet6d Restrlcted Funds Funds 2023 Unrestiicted Restricted Total Funds Fund$ 2022 Totsl Donati(5 Grants Donated food 2 180.746 1,500 65,898 32,788 213,534 5,851 7,351 65,898 17f,397 4,500 101,078 50.117 5,000 221,514 9,500 101,078 TOTAL INCOME 248,143 38,639 286,783 276,975 55,117 332.092 Expanditure on charltsble actlvltles Food Gasl8leGtric top ups Staff SalarS88 Deprociation PayPal charg68 Payroll fees StslionerylPostag8 Publi¢ily8nd markeliThJ Advlca contm¢i Telephoné Equlptn&nl Ind8p8ndenl Ex8mlners fee Insuran¢e Repalrs and MalnleD8DGè st Swithuns Volijnteer gxpenses Shop Expenses Food Neiwark.. Co19 AppÉal Food Notw(Kk.. Net%wrk Appeal D&bt R81ieS Bookkeep fees UnrMS Office Expenb8s CMA Exp8ns8s REnl Sundry gxp8nses 172,546 13,460 44,535 1.070 199 58 200 3,375 175.921 13.460 48,782 1,070 199 58 200 184,085 4,282 48,314 1,625 165,710 4,262 48,314 4,247 212 48 2,248 212 2,248 1,435 11,507 1,435 11,507 850 822 12,293 130 838 7.620 169 8,134 788 169 6,fj34 822 12.293 130 838 7.820 443 553 303 553 303 52.489 90 52,489 90 6.120 707 3,254 2,316 10,125 301 23,7) 810 6,120 586 1.338 1,701 5,581 288 1,830 25.820 810 6.120 586 1,338 1,701 5,581 288 6,120 707 3,254 2,316 10,125 301 TOTAL EXPENDITURE 288,07 62,517 350,588 267,775 3.455 271,230 Nel Incomelexpenditurè 139,9281 123,8781 163.8051 9,200 51,662 60.862 Transfers b6tween funds Net movement In funds {39,9281 123.8781 163.8051 9.200 51,662 60,862 Total funds brought fOard 250,193 52.072 302,265 240,993 41Q 241,4Q3 Total fLEnds carrfed forward 210,266 28,194 238,4S9 250,193 52,072 302.285 This Slal8Tnenl of Finanryal Acttirities includgs 811 gains and lossas r8cogniwJ In the yaar. All IhÈ actlvilies of the thadIab company are dassed as continulthg. The tomparattve figures for each iund are shown h nol&s to Uie accounts. Pa9e 9
S2 Food Poverty Network Balance Shèet as at 3109C8mbÈr 2023 2023 2022 Notes Flx6d Assets Tanglble assets 5.934 Current Assets Debtors Prepaid Expenses Cash al Bank and In hand 2.oc 8,491 238.741 249,232 1,145 305,283 Credllors - amounts due th5n one year 116.707) 13,0161 Ng1 currènt assets 232.525 302,265 N81 as$ol$ 238.460 302,265 Reprosgnièd by. Geneial Funds Reslrlcled Funds 210,266 28.194 250,193 52,072 302.265 io Total funds 11 238,460 Approved by the board of Irusl&es on.. Signed on their behalf by.. Dale.. Prinl name: 6kltr) 41VL Trustee
S2 Food Poverty Network Notes to the financial statements forthe year ended 31 December 2023 1 Accounting pollcies Basis of preparation The financial statements have been prepared in aGcordance wilh Accounting and Reporting by Charities- Stslement of Recommended Practice applicable to Gharities preparing their aGGounts in accordan¢e with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) (effective 1 January 2019) (Charities SORP {FRS102)). S2 Food Poverty Network 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 note{s). Incomlng resources All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonablo accuracy. Donations and grants roceived for the general purposes of the Foodbank are included in unrestricted funds. No amount in included In the financlal statements for volunteer time in line with the SORP {FRS1021. Goods donated and held as stock for distrlbutlon by the foodbank are recognised as incoming resources within voluntary income only when distributed, with an eqijivalent amount being included as resources expended. Grant income is d8ferred if the period the monies relate to is specified or indicaled by the funder. Resources Expended All expenditure is includad on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT. Funds Reslricted funds are subject to specific conditions by donors as to how they may b6 used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Transfers between unrestricted and restricted funds are made aGcordingly when ieslrictions are either added to or removed from the potential use of the respecllve funds. Page 11
S2 Food Poverty Network Notes to the financial statements for tha year ended 31 December 2023 Fixed Assets Where an asset has been purchased, it will be capitalised and depreciated on a slraight line method over its useful life. The following are standard useful lives for categories of fixed assets: Buildings= 50 years Equipment-. 3-5 years Vehicles: 5 years Furnilure: 10 years Trade debtors Trade debtors are amounts due from customers for seNices perfomed in the ordinary course of business. Trade creditors Trade creditors are obligations to pay for goods or services that hav6 been acquired in Ihe ordinary course of business from suppliers. Accounts payable are classified as Guent li8bilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlemenl of the creditor for at least twelve months after the reporting date. If there is an uncondilional right to defer setlSement for at least Iwelve months after the reporting date, they are presented as non-current liabilities. 2 Donation8 Unrestricted Restricted Funds Funds Total 2023 Total 2022 Individual donations Other donations standing orders Gift Aid received S2 Food Club Covid-19 Appoal Network Appeal Cost of Living Appeal 81,398 6,324 76,022 12,537 4.466 81,398 6,324 76,022 12,537 4.466 24,956 3,131 4,702 32 788 213,534 81,561 4,493 82,855 2.489 41.779 1,830 6,508 221,514 24,956 3,131 180,746 Prior year income includes restrlcted donations for of £50,117. Page 12
S2 Food Poveriy Network Notes to the flnancial statements for the year ended 31 December 2023 3 Grants Unrestricted Restrictèd Funds Funds Total 2023 Total 2022 Places for People ZM & GW Convalescent Trust Diocgse of Sheffield CMA The Talenl Fund Sainsbury Noighbourhood Grant 2,500 1,500 1,500 2,000 5,851 5,851 4,500 500 1.500 Incom6 roce8d from Talonl Fund & Salnsbury nelghbourhood gi8nt In 2022 was attrlbulabl8 to stricted funds. 4 Donated goods The Statemer]t of Flnancial Aclivilies includes the estimated value of food that has been donated and used by the S2 Food Poverty Network Foodbank. The eslimaled cost of food has been calculated by weight at an average retail cost of £1.68 per kilogram. The weiohing of food only ¢omm@nc8d at the beginning of October 2015, once charitable slalus had been achieved. 5 Trustees and key management remuneration, benefits and expenses Other than reimbursed expenses. trustees received no remuneration, benefits or exp8nses in this period (2022: £nill. 6 Tangible Fixed Assets Fixture, f iltings & equipment Cost at 1 January 2023 Addltions Disposals al 31 December 2023 7,005 7,005 Depreciatlon at 1 January 2023 Change during the period Disposals at 31 December 2023 1,070 1,070 Nel Book Value at 31 December 2023 5,934 Net Book Value al 31 December 2022 Page 13
2023 2022 7 Debtors Debtors 2,000 2,000 1,145 1.145 2023 2022 8 Prepayments Prepayments 8,491 8,491 2023 2022 9 Creditors Accruals 16,707 16,707 3,018 3,018 The page below has been left blank intentlonally Page 14
S2 Food Poverty Network Notes to the financial statements forthe year ended 31 December 2023 10 Movement in funds 2023 Brought forward Incoming Resources Resources Transfers Carried Expended fOnard Saingbury NeSghbourhood grant Covid-19 Appeal Cost of Llvlng Appeal Network Appeal CMA The Talent Fund 42,189 6,508 24,956 4,702 3,131 5,851 67,145 11,209 {49,358) 18021 52,489 6,653 3.375 52,072 38,639 62,517 28,194 2022 Brought lorward Incomlng Resourc8s Resourcas Transfers caled Expended fonvard Salnsbury NeFghbourho(Kl CoviO-19 Appeal Cost of Lwing Appeal hlelwork Appeal The Talent Fund 500 41,779 6,508 1,830 4,500 55,117 500 410 42,189 6,508 1.830 t. 125 3,455 410 Sainsbury Neighbourhood Grant Grant re¢eived for Christmas food. Covld-19 Appeal S2 Food Poverty Netwoth has Operalad as banker for the Sheffield Foodbank Network Covid-19 Appeal. Dislrtbuling donallons which ar6 annotated with 'Covid-19 Appeal" in the payment r8farence lo the 15 Foodbanks in Sheffield (including S2 Food Poverty Network). Cost of Living Appeal Funds received from donaliDns whlch are then sharod across the Natwork of Food Banks, particularfy relating lo the Cost of Lifflng Crisis. Network Appeal Funds r8latÈng to a combination of the Covid 19 Appèal and Cost of Living app&al. CMA Grant recalved from South Yorkshire Community Foundation towards CMA debt monitoring. The Talent Fund Grant received under the aegis of'make Humanity Great Agaln'_ to be used towards th8 group's charltsble aims and oblectives. Page 15
S2 Food Poverty Network Notes to the financial statements for the year ended 31 December 2023 11 Net assets by fund Unrestrlcted Restrfcted Funds Funds 221,038 28,194 16,707 204,331 Total 2023 249,232 16,707 232,525 Current assets Current liabilities 28.194 Prioryear Unrestricted Restricted Funds Funds 253,211 52,072 (3.018 250,193 Total 2022 305,283 3,018) 302,265 Curren¢ assets Current li8bilitios 52,072 12 Related party transactions Rent lotalling £6,418.61 was paid during the year to The Manor Parish, for which a trustee is Ihe team rector {2022'. £5,581) There were no other relatéd paty transactions during the year (2022.. none). Page 16