S2 Food Poverty Network Financial Statements for the year ended 31 December 2025 FOOD BAN Charity number: 1162137 Voluntary Action A otherham The Spectrum. Coke Hill, Rotherham, 560 2HX Tel.. 01709 829821 Fax.. 01709 829822 Email.. admin@varotherham.org.uk Web.. W.Var0therharn.Org.uk
S2 Food Poverty Network Contents Page Legal and administrative information Trustees, annual report Independent examiners report Statement of financial activities Balance sheet 10 Notes to the accounts
S2 Food Poverty Network Legal and Administrative Information Charlty number 1162137 Trustees J Le Comey D Matthews- Secrelary J Hull - Chairperson J Whyms Sioned-mair Richards G Roberts L Warren J steinke M Booth- Appoint8d July 2025 M Lowe- Appointed July 2025 S Short- Appointed July 2025 Treasurer G Roberts Reglstered office St Aidan's Church and Community Centre 2 Manor Lane Sheffield S2 1UF Bankers The Co-operative Bank PD Box 250 Skelmersdale WN8 6WT Independent examlner Melvyn Revitt Voluntary Action Rolherham The Spectrum Coke Hill Rotherham S60 2HX
roob RIIIK S2 Food Poverty Network Trustees. annual report for the year ended 31 December 2025 The charity is run according to Its constltution 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 activities The charity's objects are the prevention or relief of poverty, in particular among people living within the S2 postcode are of Sheffield, by the provision of emergency food parcels. items, seNces and facilities to individuals in financial need. Achlevements and performance a. The Overall Plcture We continue to keep detailed, good records. Thase inform my report. We weigh all incoming donations and outgoirbg 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 unil 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 for four weeks would mean 12 °pèople fed" The overall data shows that we gave 8,612 weekly provisialls in 2025. We know the reason for the food poverty of each client. Just bp.low half cited debt. Just below half w8re simply short of money for essential expenditure. Significant numbers were unemployed, awaiting delayed benefits or homeless. Smaller numbers were asylum seeking, or refugees. b. Clarlty In our approach In March 2023, we had opened our new Community Food Shop in premises across the road from our Food Bank base at St. Swthun's. 2025 was the second full year of operation of our new model. Our new twin approach (Food Bank and Community Food Shop) represented strategies to relieve food poverty (the Bank) and then to address underlying causes of thal poverty (Community Shopl. Clients, who often now are self-referred. spend around 4 we8ks using the FOCKI Bank in St Swilhun's. Or volunteers are friendly and go out of their way to make clienls feel welcome and valued. We win trust. If the need continues beyond 4-6 weeks, the client is invited to use the new Communlty Food Shop. Slhe pays a nomin818mount per week to use the Shop. The Shop is stocked wlh, not just tinned and preserved foods, bul with fresh food, fruit and vegetables. plus hygiene items. Clients exercise greater, but guided, choice.
S2 Food Poverty Network Trustees, annual report continued for the year ènded 31 December 2025 Achlevements and performance continued ¢. Addressing the underlylng ¢auses of food poverty The most frequent reasons for referral to Food Bank. and subsequent access to Food Shop are la) debt and (b) the challenge of accessing a full range of benefits to which the client might be antitled. To address the Issue of debt, we have subscribed to the charity, Community Money Advice. CMA'S model suits our needs. They train S2 Food Bank volunteers as debl mentors. The mentors InteNiew clients and makè appropriate records. These data are then inpulted to CMA'S site. CMA experts th6n point the way fonmard. We have a number of volunteers trained as debt mentors. They, in 2025, completed 27 Debt Relief Orders. A DRO is a government approved method of dealing with personal debts which enables the debtor, with some restrictions, to make a fresh start. These, in value, lotalled £225,354 in cancelled debls. A further 8 DROS are process and near completion. Our deeper discussions with clients had revealed that many Sre not In receipt of all the benefits to which they migh't be entitled. We research eligibility for Discrelionary Housing Payments, Personal Independence Payments, Limited Capability for Work Allowance, Disability Living Allowance, Council Tax Support and Housing Support Fund. We have specialisl volunteers supporling clients in each of these areas. Our specialist in Personal Independence Payments, for example, is currently working on 22 cases. 6 cases have been to tribunal of which 5 have been won. d. Bimonthly Newsletter Our Management Group, which includes Trustees, meets every two months. In May 2023,1 began lo post on Ihe S2 Food Poverty Network Website, a Newsletter. This reported discussions, issues and trends which had emerged in our management meelings. l am now, Ihanks to a repeated invitation in these Newsletters, in grateful, more personal, contact with some 50 longstanding donors. During 2025,1 circulated six more Newsletters in an established format.
S2 Food Poverty Network Trustees, annual report continued for the year ended 31 December 2025 Achlevemènls and performance continued e. Donatlons and Trends There are three routes by which we obtain the food distributed by Food Bank and Foixl Shop. Via donations in kind. Often these foods came through local collectlng groups. By dSrect purchasg.. From Faroshare, the charity which distributes close-lo-use-by foods from shop chains and reslauranls. The comparative (2024 to 2025) figures show a drop in in-kind donations. Our standing order and Gash donations also reduced. f. Pursuit of Grants We have boosted our reSoUrS by the succesful pursuit of grants. We are very grateful to the donor charTties:_ Sheffield Burgesses Sheffield Town Trust Freshgate Trust Graves Trust Coop Community Fund National Lottery Awards for All g. Staffing Changes Al the beginning of the year we revised our staffing structure, of the three remaining staff two chose to retire at the end of the year. Plans were implemented to replace them. h. New Working Groups of Trustees The Trustees met bi-monthly throughout the year. They examined fluctuations In our clear data (Food and Finance coming in- Expenditures-, Number of'people fed" Weights of food in parcels going out. data on client numbers, backgrounds and needs). Trustees receiv8d clear data on actual expenditure vs. planned (in budget). In 2025. Twstees established two wothing groups which report, and recommend actions, to the full bi-monthly meetings. We have (a) the personnel sub-group and Ibl the FinanGe and Resources sub-group. Both report to the bi-monthly plenary meetings.
S2 Food Poverty Network Trustees. annual report ¢onlinued for the year pnded 31 December 2025 Arhlpvements 0..nd pgrformpnce contlnued l. Timely Research We are keen to understand reasons for fluctualions in usage and donalions. We have, in Trustees, meetlngs, discussed possible explanations. One of our Trustees has volunteered to resèarch this conundrum. She begins with data and will then inteNlew representatlve cllents. l. Deep. Sincere Thanks This report on S2 Food Poverty Network's activities in 2025 must include a sinre expression of 9ratitude to our Donors, Grant Awarding Bodies. Staff and Volunteers. Wlthout them we could not do our vital work. We have around 30 excellent, effeclive volunteers. I have chosen not to cite n8mes of volunteering individuals in this report, Let me, however. say that, each tim618ttend a meeting or help as a volunteer , l am deeply impressed by the dèdication, empathy and actions of the volunteers and our team of leaders. Equ.glly, I hgil the generoslty o.f donoTg.' many hove made regular ollections of fogd or flngn¢ig1 contributions over several years. JTRH, 18th March 2026. Approvgd by the board of trustees on. Slgned: Print nam6: Date..IE.3, 2 Position: 4/16* 6RA//e
Independent examiners report to the trustees of S2 Food Poverty Network {"the Charity") I report to the charity trustees on my examination of the accounts of S2 Food Poverty Network {"the Charity") for the year ended 31 December 2025. Responsibilities and basjs of report As the charity trustees of S2 Food Poverty Network you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in Garrying out my examination I have followed all the application Directions given by the Charity Commission under section 145(51(b) of the 2011 Acl. Independent examinevs statement I have completed my examination. I confirm that no material matters have come to my attenlion in connection with the examination giving me cause to believe that in any material respeGt-. 1. accounting records were not kept in respect of the Charity as required by s8clion 130 of the Act., or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the applicable requirements conceming 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 hav8 no concerns and have come across no other matters in connection with the examination to which 8ttention should be drawn in this report in order to enable a proper understanding of the account8 to be reached. Signed.. Date.. Melwyn Revitt Voluntary Action Rotherham Ltd Community Accountancy The Spectrum, Coke Hill Rotherham S60 2HX
S2 Food Poverty Network statement of Financial Activities for the year ended 31 December 2025 Income from charitable activities: Unrestricted Restricted Funds Funds 2025 Unrestricted Restricted Total 2024 Funds Funds Total Donauons Grants Donated fo(Kl Sales Int8resl In¢ome 161,671 16.675 178,246 31,OQO 31,000 18,437. 156,731 1,000 24.917 5,141 2,864 22,538 179,269 1.tK)O 24,917 5,141 2.864 18,437 1,416 1,416 TOTAL INCOME 181,524 47,675 229,199 190,652 22,538 213.191 Expendlture on charltable activities PCA pantry grant Food Gaslelectrlc top ups Sfaff Salaries Staff Training D8precialion PayPal chaiges SlalionerylPostage Publicity and marketing Telephone Equlpment Indepondent Ex8miner8 lee Insurance Repairs and Maintenance RecycliRg Vdunleer expenses SIK)p Exp8nses Food Nelwork.. Network A8a1 B(K)kk08P8r fees Uniforms Office Expenses CMA Expenses Rent Manor Parish Bad D8bl Website E)Fenses Sundry expenses TOTAL EXPENDITURE 9.000 121,048 12,200 70.077 1,088 1.478 194 3.690 150 1,783 8.098 950 81 7.003 706 1,288 10,948 9,000 121.048 12,200 70.077 1,088 1,478 194 3.690 150 1,783 8,098 950 81 7,003 706 1,288 10.948 22.538 6,120 393 905 20,756 13,500 86,704 2.000 88,704 53.299 550 1.238 170 1,413 358 889 440 925 869 1,715 720 918 1,462 10,000 63,299 550 1,238 170 1.413 358 889 440 925 869 1,715 720 918 7,132 16.180 6,375 200 445 5,712 7.950 199 5,670 16.180 22,538 6,375 200 445 5,712 4.620 199 6.120 393 905 20.756 13,500 3.330 2,000 216 2.000 216 169,221 37,180 206,401 293.679 22.538 316,217 Net incomd8xp8ndltur 12.303 10,495 22,798 1103,0261 {103.026) Transfers between funds 27,949 27,949 Net movement In funds 12.303 10,495 22,798 {75,0771 127.9491 {103.026) Total funds brought forward 135.189 245 135.434 210,266 28,194 238.460 Total funds carried fOard 147,492 10.740 158,232 135,189 245 135,434
S2 Food Pov9rty Network Balancp Shèet as at 31 DeG8mber 2025 2025 2024 Notes Flxed Assets Tangible assets 4,280 5,518 Current Assets Deblors Prepaid Expenses Cash at Bank and In hand 1,000 4,407 138,349 143,756 1,455 156,587 15B,042 Credltors & AGcruals (4,090) (13,841) Net cu*rent assèts 153,952 129.915 Net assets 158.232 135.434 Repyesented by: General Funds Restricted Funds 147.492 10,740 135,189 245 10 158,232 135434 Total funds Approved by the board of trustees on: Slgn8d on th8ir behalf by: Signe Date.. Print name: 10
S2 Food Poverty Network Noles to the financial statements for the year ended 31 December 2025 1 Accounting policies Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities Statemenl of Recommended Practice applicable to charities preparing their accounts in accordancè with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019J- (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 OtheISe staled in the relevant accounting policy note(s). Incoming resources All incorning 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 reasonable accuracy. Donations and grants received for the general purposes of the Foodbank are included in unrestricted funds. No amount in included in the financial statements for volunteer tirne in line with the SORP (FRS102). Goods donated and held as stock for distribution by the foodbank are recognised as incoming resources within voluntary income only when dlstributed, with an equivalent amount being included as resourGes expended. Grant income is deferred if Ihe period the monies relate to is specified or indicated by the funder. Resources Expended All expenditLJre is included 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 lo how they may be used. The purposes and uses of the restricted funds are sel out in the notes to Ihe accounts. Transfers between unrestricted and restricted funds are made accordingly when restrictions are either added to or removed from the potential use of the respective funds. 11
S2 Food Poverty Network Notes to the financial statements for the year ended 31 December 2025 Fixed Assets Where an asset has been purchased, it will be Gapitalised and depreciated on a straight 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 Furniture: 10 years Trade debtors Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade credltors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional righl. at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. 2 Donations Unrestricted Restrlcted Funds Funds Total 2025 Total 2024 Individual donations Other donations Standing orders Gift Aid received S2 Food Club Covid-19 Appeal Network Appeal Cost of Living Appeal 4,489 5.625 124,121 12,998 13,086 4,489 5,625 124,121 12,998 13,086 14,260 1,352 2,415 2,415 16,675 178,346 56.338 1,797 68.379 18,143 10,572 14,930 1,503 7,608 179,269 14,260 1,352 161,671 12
S2 Food Poverty Network Notes to the financial statements for the year ended 31 December 2025 3 Grants Unrestricted Restricted Funds Funds Total 2025 Total 2024 The Sheffield General Benevolent Society The Town Trust FreshgateTrust Sheffield Burgesses Trust Awards For All J G Graves Charitable Trust 1,000 5,000 2,000 1,000 20,000 3.000 5,OQO 2,000 1,000 20,OQO 3,000 4 Donated goods The Statement of Financial Activities includes the estimated value of food that has been danated and used by the S2 Food Poverty Network Foodbank. The estimated cost of food has been calculated by weight at an average relail cost of £1.68 per kilogram. The weighing of food only Gommenced at Ihe beginning of October 2015. once charitable status had been achieved. 5 Trustees and key management remuneration, benefits and expenses other than reimbursed expenses. trustees received no remuneration, benefits or expenses in this period. 6 Tangible Fixed Assets Fixture, fittings & equipment Cost al 1 January 2025 Additions Dispos81s at 31 Docernber 2025 8,067 8,067 Depreciation at 1 January 2025 Charge during the period Disposals at 31 December 2025 2,549 1,238 3,787 Net Book Value at 31 Dernber 2025 4,280 Net Book Value at 31 December 2024 5,518 13
S2 Food Poverty Network Notes to the financial statements 2025 2024 7 Debtors Debtors 1,000 1,000 2025 2024 8 Prepayments Prepayments 1,455 1,455 4,407 4,407 2025 2024 9 Creditors Creditors & Accwals 6,024 6,024 4,090 10 Movement in funds 2025 Broughl Incoming forward Resources Resources Transfers Carrled Exp&nded forward The Netwo Appeal Awards for All The Town Trust FreshgateTrust Sheffield Burgesses Trust J G Graves Charitable Trust 245 16,675 20.000 5,000 2,000 1,000 3,000 47,675 16,180 10,000 5.000 2,000 1,000 3,000 37,180 740 10,000 245 10,740 2024 Brought Incoming Resources Transfers Carried forward Resources Expended forward The Network App881 CMA 28,996 802 28,194 22, 538 22,538 28, 751 802 22,538 27 949 245 245 The Network Appeal Funds relating to a comblnatlon of the Covid 19 App8al 8nd Cost of Living appeal. CMA Grant recelved from South Yorkshire Community Foundation towards CMA debt monitoring. 14
S2 Food Poverty Network Notes to the financial statements for the year ended 31 December 2025 11 Net assets by fund Unrestrlcted Restricted Funds Funds 147,302 10,7.40 4,090 143,212 Totsl 2025 158,042 4.090 153,952 Current assets Current liabilities 10,740 Prioryear Unrestricted Restrlcted Funds Funds 743,511 245 13,841 129,670 Total 2024 143, 756 (13,841 129,915 Current assets Current liabililies 245 12 Related party transactions There were no related party transactions during the year. (2023: £6,418.61). 15