## Clevedon and District Food Bank CIO
Annual accounts for the year ended 31 March 2024
A Charitable Incorporated Organisation Registered charity no 1163153
## **Clevedon and District Food Bank CIO**
## **Financial Statements for the year ended 31 March 2024**
|**Contents**|**Page**|
|---|---|
|Report of the Trustees|3|
|Independent Examiner's Report|11|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Notes to the Financial Statements|15|
Registered charity no 1163153
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Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024**
The Trustees present their report and financial statements for the year ended 31 March 2024.
## **Reference and Administrative Information**
## **Charity name:**
Clevedon and District Food Bank CIO
**Charity registration number:** Registered charity no 1163153
## **Correspondence address**
Unit 3, Speedwell Industrial Estate, Knowles Road Clevedon Bristol BS21 7XS
## **Trustees**
Alison Kember Yvonne May Martin Buckley Susan Burns Gilyan Mears Susan Regan Julie Willey
Chair Treasurer (appointed 24[th ] May 2023) Trustee Trustee Trustee Trustee Trustee (resigned 21 February 2024)
## **Independent Examiner**
Joanne Bellew ACA One Point Accounting Ltd Kestrel Court Harbour Road Portishead Bristol BS20 7AN
## **Bankers**
## **HSBC**
6 2 George Street Bristol BS1 3BA
## **CAF Bank**
2 5 Kings Hill Avenue Kings Hill West Malling Kent, ME19 4JQ
## **Kingdom Bank**
Media House Padge Road Beeston Nottingham NG9 2RS
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Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024 Our aims and objectives**
The Foodbank operates as a Charitable Incorporated Organisation.
Our objectives are the “relief of those in need by virtue of age, financial hardship, disability or ill health by the provision of practical support, especially but not exclusively in the form of food, information and advice to meet charitable need, especially but not exclusively in the areas of North Somerset and the Bristol city region”. We cover Clevedon, Nailsea, Portishead, Yatton and the surrounding towns and villages in North Somerset; but not Weston-Super-Mare which has its own Trussell Trust Foodbank.
Recruitment of Trustees: Trustees are in general recruited from amongst our team of volunteers for their commitment to the Foodbank and the particular skills and local knowledge they can contribute to the Trustees’ deliberations.
## **Summary of our main activities and operations**
We are part of a nationwide network of Foodbanks, supported by The Trussell Trust, working to combat poverty and hunger across the UK. It’s our belief that “nobody should go hungry in our area”. We are particularly grateful for ongoing support across the local community.
We continue to cover a wide area of North Somerset, operating from Clevedon with additional Foodbank distribution points in Nailsea, Portishead and Yatton. We work across the local community, in partnership with churches, businesses, schools and the voluntary sector agencies etc. We have the support of a network of 127 local referral agencies who issue vouchers to people in need that can be redeemed for food parcels. The ‘Help through hardship’ helpline developed jointly by the Trussell Trust and Citizens Advice during Lockdown, which now includes a financial triage conversation, continues to provide an effective way for people to receive help and advice on benefits, and a foodbank voucher if they need one.
In terms of public benefit, our main activities focus on the collection or purchase and storage of non-perishable food donations and their redistribution in the form of food parcels to help local people in crisis; we also support low-income families with ‘Lunchbags’ outside term-time when their children miss free school meals; and we provide fresh and frozen foods when available.
We operate an emergency telephone helpline so we can respond at short notice when the need arises.
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Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024 (cont)**
Our warehouse is in Clevedon. We have also rented additional space at Yeates Self Storage in Clevedon, to accommodate fluctuating levels of food donations. Portishead also has some storage space provided free by the Town Council.
We continued to operate opening hours in Clevedon on Monday and Friday mornings from our warehouse in Knowles Road.
The distribution points in Nailsea and Portishead continued to operate from their usual premises, opening on Fridays, with Nailsea able to run in parallel with a coffee morning in the church premises. The Yatton branch continued to be operated on Thursday mornings under the auspices of the Youth Club there. Our Eat Well Spend Less team ran a course for Andrew House, a final stage rehabilitation unit for recovering drink and drugs users, which was again enthusiastically received by the residents and praised by the staff who were able to see the benefits showing in the residents. Discussions were in progress for a summer 2024 EWSL course to be held in Clevedon School for pupils and parents (and other compatible Foodbank clients if wanted) to encourage healthy and economical home cooking. (The School were unable to attract enough attenders for this course in the summer, but it was successfully run instead in the Autumn half-term.)
As from September 2023, the Foodbank has the services of two Citizens Advice North Somerset (CANS) advisers, totalling between them two days a week, providing debt, benefits and general financial advice. This service, funded for two years by a grant from the Trussell Trust, is greatly helping our customers, providing a quick and easy access to help without a separate trip having to be made.
5
Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024 (cont) Structure, Governance and Management.**
Structure: The Trustees meet regularly, mostly in person but occasionally by Zoom; the agenda is circulated to Trustees and agreed beforehand. The minutes include an action list which is circulated to all Trustees. Copies of the minutes of these meetings are available in our central information folder at the office in our warehouse.
Our Treasurer circulates a financial statement on a monthly basis and provides quarterly accounts at the Trustees’ meetings. The Project Manager provides quarterly reports on Health and Safety and Safeguarding. Each outlet (Clevedon, Nailsea, Portishead and Yatton) is represented by a Trustee at Trustee meetings. Following the sad loss of Pat Gordon, Trustee for Portishead, a suitable new trustee is being sought.
Reserves Policy: The Charity’s newly-created reserves policy is intended to ensure the continuity of ongoing operations of the charity across multiple sites, to provide a source of funds to cover a temporary fall in income or increase in expenditure, and to allow the charity time to respond to a permanent fall in income or increase in expenditure.
The trustees have agreed to set a reserve of £190,000 for the coming year, based on a risk-based approach, maintaining a reserve based on: I. All outstanding contractual obligations (= £75,000), plus II. one year’s budgeted expenditure for other purposes (running costs for 2022/23 plus 10% increase for inflation = £115,000).
The reserves at 31st March 2024 were as follows: Policy Reserves Level: £190,000 Actual balance held: £211,701.
Investment policy: the CIO is a small charity with limited funds, and while funds can be held for several years, we are unwilling to accept the risk of loss of funds that investment in stock markets would involve. Cash reserves are therefore held in current and deposit accounts. The trustees have opened a CAF Bank deposit account to allow funds to be protected under the Financial protection rules.
During the year, following Trussell Trust advice to all its Foodbanks, the trustees undertook the revision of all our policies and procedures to ensure effective working and compliance with all legal requirements and the Charity Commission’s public benefit guidance.
Employee: Kelly Croxton continues as the Foodbank’s Administrator. She is the Trust’s only salaried employee. Her hours continue to be 33 per week to allow her to take on more of the financial inputting. The Trustees and Volunteers receive no financial remuneration.
6
Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024 (cont)**
Volunteers: The number of volunteers across the four centres is now 1 00, including 12 Duke of Edinburgh Award students in Clevedon who achieved their awards this year, bronze, silver and gold, undertaking warehouse duties, lunch bag and recipe bag packing and Christmas hamper preparations. Many of our students like to extend their volunteering after the award as they really enjoy the experience.
Volunteers are interviewed prior to being appointed and must provide references, which are taken up and must be satisfactory. All volunteers undertake training and induction when they start and sign up to the Foodbank’s policies. This includes the Volunteers Handbook, the policy on Vulnerable Adults, Children, Risk Assessments and Confidentiality. These policy documents are reviewed on an annual basis. Volunteers receive ongoing training on warehouse procedures, stock control and safety, on listening, signposting skills, and safeguarding.
All Trustees, those who supervise children working for their Duke of Edinburgh Awards plus a number of other Volunteers have DBS certificates, currently 23 in total. Certificates are updated every 4 years.
Property: Under the terms of occupation our landlord is responsible for all repairs to Knowles Road warehouse, including mains services and central heating plus the building insurance.
The Foodbank has separate insurance covering its operations including employers’ and public liability cover.
7
Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024 (cont)**
Trussell Trust: The Trust has established a network of over 400 Foodbanks across the country providing support and emergency food to people in crisis. We work closely with the Trust. We also liaise with adjoining local Foodbanks in Weston and North West Bristol.
The Trust provides advice on all operational matters and undertakes an annual Quality Assurance audit of the Foodbank’s activities, covering finance, governance, stock taking, day to day operations and management.
## **Finance**
The Foodbank has seen financial donations (mainly from regular giving by individuals, but also from commercial firms’ donations and other grants) continue at a good level. The introduction of a new accounting software package has enabled the Finance Team to cope with a continued increase in both administrative and financial work and to provide improved information and reports to the Trustees.
The net deficit for the year was £14,783 (year ended 31 March 2023 - surplus £44,010). Total income for the period (April 23/Mar 24) was £ 143,983 compared with £162,433 in the previous period (April 22/Mar 2 3).
Expenditure was £158,766, compared to £118,423 in the previous year.
Our Account balances at 31 March 2024 comprised £210,794 of which £ 148,024 was on deposit in a savings account, compared with £224,893, including £84,770 in a savings account, at 31 March 2023. The Financial Statement is attached at the end of the report along with the report from the Independent Examiner.
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Clevedon and District Foodbank CIO
Reg charity no 1163153
## **Report of the Trustees for the year ended 31 March 2024 (cont)**
## **Activities related to our objectives**
4 6,211kg of food was donated to the Foodbank during the year; a further 15,932kg was purchased. 70,797 kg was given out. 2,279 food and lunch bag vouchers were redeemed at the Foodbank’s distribution centres over the year, equating to 3,661 adults and 2,882 children, in total 6,543 people fed. We also provided 650 hampers to people in need at Christmas.
Local supermarket partners: We are particularly grateful for the continued weekly support we receive from customers in Tesco in Clevedon, Sainsbury’s in Portishead, Waitrose in Nailsea, and the Coop in Yatton. Asda and Sainsbury’s have also allowed us to make purchases of food as necessary to keep up with outgoings.
Publicity: We successfully operate a website and Facebook page to reach the wider community; we also circulated newsletters during the year promoting and reporting on our activities.
We maintain links with the local crisis centre that supports people in recovery from alcohol and substance abuse, Citizens Advice, Christians Against Poverty and local child centres. We also continue to work with the Fuelbank charity to provide vouchers for heating costs for those on pre-payment meters who are in need.
Rotarians and Lions: We are very grateful for the continued financial and practical support from the Rotarians in Nailsea, Clevedon and Portishead. Yeo Valley Lions have given invaluable support in transport and to the Yatton branch. Portishead Lions have also faithfully supported Portishead branch every month for many years by supplying supermarket vouchers to give out to those in need.
9
Statement of Trustees. Responslbllltles
The trustees are responsible for preparing the Trustees. Annual Report
and the financial statements in accordance with applicable law and
United Klngdom Accounting Standards {United Kingdom Generally
Accepted Accounting Practlce).
Company law requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs
of the charitable company and of the irbcoming resources and application
of resources, including the income and expenditure of the charitable
company for that period. In preparing these financial statements, the
trustees are required to:
a) select suitable accounting poliaes and apply them consistently;
b) observe the methods and principles in the Charities SORP;
c) make judgments and accounting ests'mates that are reasonable and
prudent.
d) state whether applicable UK accountlng standards have been followed,
subject to any
material departures disclosed and explained in the financial statements;
e) prepare the financial staternents on the going concern basis unless it
is inappropriate to presume that the charitable company will continue in
operation.
The Trustees are responsible for keeplng proper accounting records that
are sufficlent to show and explain the CIO'S transartlons and disclose
wlth reasonable accuracy at any time the financlal positlon of the CIO
and enable them to ensure that the flnanclal statements comply with the
Charities Art 2011. They are also responsible for safeguarding the assets
of the CIO and hence for taking reasonable steps for the prevention and
detectlon of fraud and other Irregularities.
Thl
ortwasa
proved by the board of trustees on
and is signed on behalf of all trustees by:
Alison Kernr
Chair
Yvonne May
Treasurer
10
Independenl examlnefs report to tha trustees of Clevedon & Dlstrlct Foodbank (
I report on the financial statements of the charity for the year ended 31 March 2024.
which are set out on pages 13 to 16.
Respective responslbllltles of trusteos and examinor
As the charity's trustees you are responsible for the preparation of the accounts in
acGoidance with the requirements of the Charities Act 2011 fthe Act,).
The trustees consider that an audit Is not required for this year under s. 144(2) of Ihe
Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's accounts Ggrrfed out under
section 145 of the Act and in carylng out my examination I have followed al the
appliCae Directions given by the Charity Commission urKler SeCtn 145151{b) of the
Act.
Ba85s of independont •xaminorf$ foport
My examinatlon was carried out in a¢A)rdance with the Directions given by the
Charity Commission. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records. It
also includ8s consideration of any unusual items or disdosures in the accounts. and
exanationS sought from you as truste8s concerning any such matters. Th8
procedures undertaken do not provide all th8 ewdence that would be requlred in 8n
audit ané that the report is limited lo those matters set out in the statement below.
Independent examlner's statomont
I have completeé my examination. l nrIftn that no matorial matters have corne lo
my attention in connection with the examination giving me cause lo believe that in
any material respect:
1. accounting records were not kepl in respect of the charity as required by sectmin
130 of the Act- or
2. the accounts do not accord with those records; or
3. the accounls do not comply wth the applicable requirements concernlng the form
and content of accounls set out in the Charities (Accounts a1 Reps)rtsl Regulations
2008 other than any requirement that the accounts give a 'true and fair view. whiGh is
not a matter considered as part of an independent examination.
4. the accounts have not been prepared in accordan with the methfxjs and
principles of the Statement of Recommermled Practice for accounting and reporting
by charities applicable to tharities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republlc of Ireland {FRS102).
I have no concems and have come across no other matters in connection wth th&
examination to which attention should b& drawn in this rèport In order lo enable a
proper understanding of the accounts to be reached.
Signed
Joanne 8ellew ACA
Dale
12
## **Clevedon and District Food Bank CIO**
## **Statement of Financial Activities**
## **For the year ended 31 March 2024**
|**2024**
**2024**
**2024**
**Unrestricted Restricted**
**Total**
Note
**£**
**£**
**£**
**Income**
Donations and legacies
**126 684**
**126 684**
Interest on bank deposits
**2 256**
**-**
**2 256**
Grant funding
**15 043**
**15 043**
**Total income**
**128 940**
**15 043**
**143 983**
**Expenditure**
_Direct costs_
Food and vouchers
**74 813**
**74 813**
Wages and salaries
**21 828**
**-**
**21 828**
Foodbank equipment
**5 270**
**-**
**5 270**
Van hire
**635**
**-**
**635**
_Support costs_
Rent, rates and storage
**35 391**
**-**
**35 391**
Insurance
**398**
**-**
**398**
Telephone
**1 579**
**-**
**1 579**
Light and heat
**831**
**-**
**831**
Office and other costs
**5 955**
**-**
**5 955**
Bank and other financial charges
**570**
**-**
**570**
Professional fees
**11 496**
**11 496**
**Total expenditure**
**147 269**
**11 496**
**158 765**
**(Excess expenditure) /**
**surplus for the year**
**(18 329)**
**3 547**
**(14 782)**
**Total funds brought forward**
**226 484**
**-**
**226 484**
**Total funds carried forward**
**208 154**
**3 547**
**211 701**|_2023_
_Total_
_£_
_146 166_
_556_
_15 711_|
|---|---|
||**_162 433_**|
||_63 971_
_11 331_
_3 010_
1 705
_28 808_
_335_
_1 912_
_1 533_
_5 568_
_160_
_91_|
||_118 423_
_44010_|
||_182 474_
_226 484_|
13
Cl•vodon and Dlstrl¢t Food Bank CIO
Balance Sotas at31 March 2024
2024
2024
Unrestricted Restricted
2024
Tcrfal
2023
Total
Cash funds
Kingdom Bank Reserve Account
CAF- Current account
CAF- Depowt account
HSBC Current account
Cash Iloats and vouchors
86,814
1.690
61210
56.367
1.166
86,814
1.690
61210
59,914
1.166
84,770
3,547
137,610
2,513
T(rtal cash funds
207347
3.547
210,794
224,893
Debtors
1,800
1.800
1,800
Llabilith•
Creditors: amounts falllng due within
one year
893
893
209
N•t assots
208,154
211.701
226,484
Funds
Unrestrlctsd fund•
Opening balance
IDeficit)Isurplus for year
226,484
18,329
226.484
182,474
3.547
Closlng balanco
208.154
3.547
211701
226 484
Signed on behalf ofall trustees.
Alison Kembpr
Chair
Yvonne May
Treasurer
14
## **Clevedon and District Food Bank CIO Notes to the accounts For the year ended 31 March 2024**
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and keys sources of estimation or uncertainty in the preparation of the financial statements are as follows:
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011
The charity constitutes a public benefit entity as defined by FRS 102.*
## **1.2 Going concern**
The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment and have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
## **1.3 Income**
|**Recognition of income**|These are included in the Statement of Financial Activities|
|---|---|
||· the charity becomes entitled to the resources;|
||· it is more likely than not that the trustees will receive|
||the resources; and|
||· the monetary value can be measured with sufficient|
||reliability.|
|**Grants and donations**|Grants and donations are only included in the SOFA when the|
||general income recognition criteria are met (5.10 to 5.12|
||FRS102 SORP).|
||In the case of performance related grants, income must only|
||be recognised to the extent that the charity has provided the|
||specified goods or services as entitlement to the grant only|
||occurs when the performance related conditions are met|
||(5.16 FRS 102 SORP).|
|**Legacies**|Legacies are included in the SOFA when receipt is probable,|
||that is, when there has been grant of probate, the executors|
||have established that there are sufficient assets in the estate|
||and any conditions attached to the legacy are either within|
||the control of the charity or have been met.|
|**Tax reclaims on donations and gifts**|Gift Aid receivable is included in income when there is a valid|
||declaration from the donor. Any Gift Aid amount recovered|
||on a donation is considered to be part of that gift and is|
||treated as an addition to the same fund as the initial donation|
||unless the donor or the terms of the appeal have specified|
||otherwise.|
|**Donated goods**|The value of any donated goods is not included in the|
||accounts but is described in the trustees’ annual report.|
15
**Clevedon and District Food Bank CIO Notes to the accounts For the year ended 31 March 2024**
## 1 **Accounting Policies** (continued)
## **1.4 EXPENDITURE AND LIABILITIES**
**Support costs**
The charity has incurred expenditure on support costs.
## **Volunteer help**
## **Income from interest, royalties and dividends Liability recognition**
## **Deferred income**
## **Creditors Provisions for liabilities**
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts.
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
## **2. Transactions with Trustees**
None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or any related entity.
The following payments were made to Trustees in office during the year, being reimbursement for purchases of food and equipment for the foodbank
|Alison Kember
Sue Burns
Martin Buckley
Pat Gordon
Sue Regan
Yvonne May
Julie Willey
Lucinda Holdsworth|**2024**
2023
**£**
£
**4**
71
**845**
-
**6 913**
755
**242**
512
**223**
417
**186**
-
**-**
325
**-**
1 800|
|---|---|
||**8 413**
3 880|
16