S2 Food Poverty Network
Financial statements
for the year ended 31 De￿mber 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 par￿1$, 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 Ne￿ork 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 F￿d 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 Ne￿ork'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.. Co￿￿19 AppÉal
Food Notw(Kk.. Net%wrk Appeal
D&bt R81ieS
Bookkeep￿ fees
Un￿rMS
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 fO￿ard
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 Gu￿ent 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 roce￿8d 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
fOn￿ard
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 ca￿led
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