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 reSoUr￿S 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 sin￿re 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 A￿8a1
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 fO￿ard
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 Othe￿ISe 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 De￿rnber 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