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2023-03-31-accounts

Charity number (England and Wales) 1163986 Charity number (Scotland) SC048470

Feeding Britain

Report and financial statements For the year ended 31[st] March 2023

Feeding Britain

Contents

For the year ended 31 March 2023

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 10 Statement of financial activities (incorporating an income and expenditure account) ................... 14 Balance sheet ............................................................................................................................... 15 Statement of cash flows ............................................................................................................... 16 Notes to the financial statements ................................................................................................. 17

Feeding Britain

Reference and administrative information

For the year ended 31 March 2023

Charity number (England and Wales) 1163986 Charity number (Scotland) SC048470 Registered office and Milburn House operational address Dean Street Newcastle upon Tyne Suite E5 NE1 1LE Trustees Trustees who served during the year and up to the date of this report were as follows: Rosie Boycott Chair Tim Thornton Heidi Allen Hilary Berg Rachel Treweek Margaret Anne Defeyter Nicholas John Hopkins Richard Gould Stephanie Ellis Resigned 30th January 2023 Frank Field Key management Andrew Forsey National Director personnel Rose Bray Deputy Director Bankers Lloyds Bank PLC 25 Gresham Street London, EC1V 7HN Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

The trustees present their report and the audited financial statements for the year ended 31[st] March 2023.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The objective of Feeding Britain is the relief of people in need – specifically for them to access and afford food – and thereby to alleviate hunger caused by the lack of opportunities or resources to obtain sufficient food.

During the reporting period, the size of our network continued to expand – from 46 regional and local partnerships, to 71 – and our work centred upon the maintenance and improvement of people’s access to low-cost but good food against a backdrop of high and rising living costs, especially for those on the lowest incomes.

This took the form of three core programmes: the ongoing development of Affordable Food Networks consisting of Citizens’ Supermarkets, Social Supermarkets, Pantries, Food Clubs, and Food Buses; Healthy Holidays; and Pathways From Poverty.

Utilising the evidence and lessons from this work, we continued to engage constructively with the government, and local authorities, on the effective projects and reforms they should be introducing to help the poorest groups in our society meet their basic needs without needing to rely on food banks.

We confirm the Trustees have had regard to the Charity Commission's guidance on public benefit and believe the charity has met the guidance.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on the relief of people in need and are undertaken to further Feeding Britain charitable purposes for the public benefit.

Feeding Britain establishes and supports innovative projects within a framework of local and regional autonomy, while facilitating collaboration and cooperation to enable the sharing of best practice. Each project operates as part of a broader programme which aims to increase the availability and affordability of high-quality food to households on low incomes, to provide that food in a dignified manner, to accompany that food with additional support to address any underlying problems in household budgets, and to source as much food as possible from the surplus stocks that arise in supply chains.

Among the programmes to be developed in the reporting period were:

Affordable Food Networks – Feeding Britain supported 287 projects in our Affordable Food Networks, including five community larders in Glasgow that are part of the Good Food Scotland network. The aim of each project is to provide a sustainable, dignified, membership-based service at the heart of the community which can prevent hunger and acute or chronic food insecurity. Staff and volunteers in those projects estimate that, under this programme, 46,902 households who accessed a range of fresh, chilled, frozen, long-life and household goods were collectively saving hundreds of thousands of pounds each month on their shopping. Among the outcomes were a reduced need for food banks and other forms of emergency provision, greater independence, higher consumption of fruit and vegetables, more meals being cooked from scratch, stronger attachment to the community, improved physical and mental health, and reduced levels of anxiety and uncertainty.

Two key themes, in respect of Feeding Britain's role in the development of Affordable Food Networks, emerged during the reporting period: helping food banks to develop into an affordable food project as a means of reducing the need for crisis food parcels; and resourcing the diversification of Affordable Food Network's supply chains in pursuit of a dignified and sustainable offer.

Healthy Holidays – Feeding Britain continued to engage successfully with the government to develop the Holiday Activities and Food (HAF) programme in England. The programme provides meals and activities for children and young people from households on low incomes during the Easter, Summer, and Christmas holidays. It was in three previous reporting periods that Feeding Britain advocated for the introduction of HAF, helped facilitate the co-design of an implementation framework, and made the case for long-term government investment in the programme. During the current reporting period, the organisation played a key role in reshaping the programme for 12-16 year-olds and continuing to facilitate the exchange of knowledge and best practice.

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

Thanks to grant funding, Feeding Britain was also able to create additional places for children who fell slightly outside the eligibility criteria for HAF and may otherwise have missed out on the programme, despite being at risk of hunger and food insecurity, and to facilitate provision in half term breaks not covered by HAF. 42 Healthy Holidays clubs, serving 11,826 meals to 5,992 children, operated between October 2022 and February 2023.

In respect of the broader issue of child food insecurity, Feeding Britain also agreed with the government a framework within which to pilot the first steps toward the automatic registration of eligible children for their free school meal entitlement. A working group of 21 local authorities was assembled to conduct this pilot exercise. While efforts were made to encourage the government to introduce an automatic registration scheme for NHS Healthy Start, good practice to raise the takeup of this programme at a local level was also disseminated across the Feeding Britain network.

Pathways From Poverty – Pathways From Poverty entails the provision of specialist advice and advocacy within food banks and similar settings, to help people on low incomes address the root causes of food insecurity within their household. By the end of the reporting period, the programme had operated across 19 regional and local partnerships: Barnsley, Bath & North East Somerset, Belfast, Bradford & Keighley, Chichester, Coventry, Derbyshire, Gainsborough, Halton, Hastings & Rother, Leicester, Mansfield, Merthyr Tydfil, Motherwell, Newham, Norfolk, Nottingham, St Helens, and Wirral.

By December 2021, among the four original Pathways From Poverty pilot areas (Bradford & Keighley, Derbyshire, Leicester, and Wirral), a total of 4,679 households had been offered specialist advice and casework, with a direct financial benefit to those households of £987,015 and a reduced need for emergency food aid among 291 households who had been reliant on food banks for long periods of time.

Data from the expanded programme show that, by the end of the reporting period, among an additional 2,394 households receiving help, 1,285 had seen their problems resolved (or about to be resolved) with a direct financial benefit to those households of £2.7 million.

In addition to these three core programmes, Feeding Britain continued working with Exeter University and a Community Kitchen in Devon on a project combining combine service delivery, high-quality research, and policy relating to malnutrition and food insecurity amongst vulnerable pensioners.

Financial review

Feeding Britain received £1,592,782 in income in the 2023 reporting period (2022 – £954,532), from 21 separate charitable grants as well as corporate and public donations. Total expenditure for the period was £1,715,830 (2022 - £1,081,418), resulting in a net decrease in total funds of £123,049 (2022 – decrease of £126,886).

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

The net deficit decreases the total funds at the end of the reporting period to £1,222,226, of which £386,736 is unrestricted.

During the year, Feeding Britain has employed three paid head office staff, and has no ongoing financial commitments such as office rent.

Principal risks and uncertainties

1. Governance / organisational risk

Feeding Britain has identified risk of ineffective leadership and management resulting in the inability to successfully carry out its charitable purpose. To mitigate this risk the following measures have been taken:

2. Operational and reputational risks

Feeding Britain has identified risk related to the ability to effectively carry out the strategy across the country and the risk of reliance on strategic partnerships to execute on that strategy. To mitigate these risks the following measures have been taken:

3. Financial risks

Feeding Britain has identified risk related to budgetary control and financial reporting, maintaining adequate reserves, dependency on income sources, financial errors, or fraud. To mitigate these risks the following measures have been taken:

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

Reserves policy and going concern

1. Background

Feeding Britain has carefully considered its position with regard to formulating a reserves policy, making sure it is aligned with the organisation's strategy moving forward. The Charity adheres to the Charitable Objects and promotes the Objects by way of the powers laid out in its Constitution. Typically, the Charity:

2. Basic principles

The following principles will be maintained in the operations of the Charity and Feeding Britain's reserves policy:

3. Year-end funds in reserve, carry-overs

Given the above, the Trustees anticipate that there will be a regular amount of 'funds in reserve' at the end of each of the financial years of the Charity. The Trustees endeavour to balance the need for ensuring that the Charity can meet its future needs as well as to be able to maintain its operations through periods of decreased charitable contribution against the need and duty to apply charitable donations and funds raised to the Charity's objectives without undue delay.

4. Recognition & adherence to Charity Commission's guidance

The Trustees have reviewed and taken note of the guidance issued by the Charity Commission entitled 'Guidance Charity Reserves: building resilience (CC19)' and have devised and structured Feeding Britain's reserves policy along this guidance, specifically considering Annex 1 of the guidance note.

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

5. Reserves status

At 31 March 2023 the charity held £1,222,226 in total reserves, of which £386,736 was unrestricted and £835,490 was restricted. 12 months operational costs are estimated to be £284,000. Unrestricted reserves exceeded this target by approximately £102,000. Given the current climate of inflation and economic uncertainty, the charity was satisfied to hold the excess reserve balance, to help mitigate any unforeseen costs. Restricted reserves are funds restricted for a specific purpose or project or have been allocated by the Director and the Trustees for a specific purpose.

Structure, governance and management

Feeding Britain is a Charitable Incorporated Organisation (CIO) and governed by Constitution. As per the constitution, the original charity trustees have been appointed for a period of 5 years. Additional trustees must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

The organisation is an unincorporated charity registered as a charity on 15[th] October 2015 in England and Wales and on the 20[th] of June 2019 with the Scottish Charity Regulator.

All trustees give their time voluntarily and receive no benefits from the charity.

Fundraising

In accordance with the Charities Act 2011, as amended in 2016, the Trustees report that Feeding Britain carries out fundraising activities to support its charitable goals, and that it does not employ an external professional fund raiser or commercial participator. Feeding Britain funds the majority of its work from charitable grants received. We also accept donations from the general public through our website. To protect vulnerable persons, we do not actively solicit donations from the general public through any direct marketing. We have not received any complaints in relation to fundraising during the period.

Plans for the future

The Trustees have agreed that Feeding Britain will continue seeking to work in partnership, rather than in parallel, with likeminded organisations. The charity will cultivate partnerships within the voluntary, private, and public sectors so as to channel as much firepower as possible toward the elimination of hunger and its root causes. In particular, the Trustees envisage the number of regional and local partnerships continuing to increase, the size and coverage of Affordable Food Networks continuing to expand, a strategic emphasis being placed on the refinement and

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

evolution of Affordable Food Networks, as well as the ongoing strengthening and development of school holiday programmes.

Their guiding principle will be to facilitate and empower programmes that are truly communityled, and driven by partnerships of likeminded organisations within a framework of regional and local autonomy, all the while being implemented in accordance with the values, objectives, and standards that bind the Feeding Britain network together. Its regional and local partnerships will continue to implement programmes that have been inspired, guided, and influenced by the national network, but are flexible and responsive enough to meet local needs and circumstances. They will also provide peer-to-peer support alongside written resources to strengthen programme delivery in other areas, and to nurture ideas for innovative and effective practice at a grassroots level.

Appointment of trustees

Feeding Britain’s constitution states that every new Trustee must be appointed by a resolution passed at a properly convened meeting of the existing Trustees. In selecting individuals for appointment as new Trustees, the existing Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

Trustee induction and training

Feeding Britain makes available to each new Trustee a copy of the current version of the constitution, a copy of the charity’s latest Trustees’ Annual Report and statement of accounts, a Trustee code of conduct, Trustee role description, and relevant Charity Commission guidance. Safeguarding training is required, a declaration of interests document is provided, and semiformal interviews take place with the Chair, an existing Trustee, and the National Director.

Related parties and relationships with other organisations

Number Seven Social Supermarket in Birkenhead is a social supermarket and cafe that provides affordable and nutritious food options to its local members. Prior to registering as a charity with the Charity Commission in October of 2019, Number Seven was operated by Feeding Britain. The National Director of Feeding Britain is a current Trustee of Number Seven.

Funds held as custodian trustee on behalf of others

Feeding Britain maintains a bank account under its bank mandate with Lloyds in which the funds are designated and restricted for the use of Number Seven. The balance of this account on the 1st of April 2022 was £187,867 and the balance on the 31st of March 2023 was £25,359. This account is held on the balance sheet of Feeding Britain, along with a corresponding liability reflecting that the funds belong to a separate charity.

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Feeding Britain

Trustees’ annual report

For the year ended 31 March 2023

Statement of responsibilities of the trustees

Law applicable to charities in England, Wales and Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) . They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditor

Sayer Vincent LLP was appointed as the charity's auditor during the year and has expressed its willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 20 December 2023 and signed on their behalf by

Frank Field Trustee

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Independent auditor’s report

To the trustees of

Feeding Britain

Opinion

We have audited the financial statements of Feeding Britain (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Feeding Britain's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Independent auditor’s report

To the trustees of

Feeding Britain

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

11

Independent auditor’s report

To the trustees of

Feeding Britain

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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Independent auditor’s report

To the trustees of

Feeding Britain

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity's trustees as a body, in accordance with section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005, section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 20 December 2023

Sayer Vincent LLP, Statutory Auditor

Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

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Feeding Britain

Statement of financial activities

For the year ended 31 March 2023

For theyear ended 31 March 2023
2023 2022
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
Donations 2 305,629 - 305,629 322,819 155,192 478,011
Charitable activities 3 - 1,253,748 1,253,748 31,283 400,238 431,521
Other trading activities 4 33,405 - 33,405 - 45,000 45,000
Total income 339,034 1,253,748 1,592,782 354,102 600,430 954,532
Expenditure on:
Raising funds 5 21,716 - 21,716 20,785 - 20,785
Charitable activities 5 357,432 1,336,682 1,694,115 794,695 265,938 1,060,633
Total expenditure 379,148 1,336,682 1,715,830 815,480 265,938 1,081,418
Net (expenditure) / income for the year 7 (40,114) (82,935) (123,049) (461,378) 334,492 (126,886)
Net movement in funds (40,114) (82,935) (123,049) (461,378) 334,492 (126,886)
Reconciliation of funds:
Total funds brought forward 426,850 918,425 1,345,275 888,228 583,933 1,472,161
Total funds carried forward 386,736 835,490 1,222,226 426,850 918,425 1,345,275

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.

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Feeding Britain

Balance sheet

As at 31 March 2023

Note
Fixed assets:
12
Current assets:
13
Liabilities:
14
17a
Total funds
Cash at bank and in hand
Tangible assets
Creditors: amounts falling due within one year
Net current assets
Restricted income funds
Unrestricted income funds:
General funds
Total assets less current liabilities
Debtors
Funds:		 2023
£
299,591		 2022
£
137,568
299,591
15,000
1,132,168		 137,568
47,087
1,193,843
1,147,168
(224,533)		 1,240,930
(33,223)
922,635 1,207,707
1,222,226 1,345,275
835,490
386,736		 918,425
426,850
1,222,226 1,345,275

Approved by the trustees on 20 December 2023 and signed on their behalf by

Frank Field Trustee

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Feeding Britain

Statement of cash flows

For the year ended 31 March 2023

For the year ended 31 March 2023 For the year ended 31 March 2023 For the year ended 31 March 2023
Note
£
£
Net (expenditure) for the reporting period
(123,049)
(as per the statement of financial activities)
Depreciation charges
21,020
Loss on disposal of assets
6,933
Decrease / increase in debtors
32,087
Increase in creditors
191,310
Net cash used in / (provided by) operating activities
128,301
(189,977)
(189,977)
(61,675)
1,193,843
1,132,168
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
2023
Cash flows from operating activities
Net cash (used in) investing activities
Cash flows from investing activities:
Purchase of fixed assets		 £
£
(126,886)
24,063
-
(46,986)
28,423
(121,386)
-
-
(121,386)
1,315,229
1,193,843
2022
128,301
(189,977)
(61,675)
1,193,843		 (121,386)
-
(121,386)
1,315,229
1,132,168 1,193,843

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Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

Feeding Britain is a Charitable Incorporated Organisation, registered with the Charity Commission (registered charity number 1163986) and Office of the Scottish Charity Regulator (registered charity number SCO48470).

Principal place of business and registered office: Milburn House Dean Street New Castle upon Tyne Suite E5 NE1 1LE

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The charity meets the definition of a public benefit entity under FRS 102.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

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Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

h) Grants payable

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity. Approximately 15% of support costs were allocated to fundraising activities and 85% were for the delivery of charitable activities for this year and last.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. Approximately 11% of support costs were allocated to fundraising activities and 89% were for the delivery of charitable activities for the 22-23 period. For 21-22 it was 10% and 90% respectively.

Rental charges are charged on a straight line basis over the term of the lease.

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £2,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Depreciation is charged once an asset is ready and available for use by the charity.

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Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Income from donations
Donations and gifts
Membership fees		 Unrestricted
£
305,629
-		 £
-
-
Restricted		 2023
Total
£
305,629
-		 Unrestricted
£
322,819
-		 £
155,192
-
Restricted		 2022
Total
£
478,011
(2,170)
305,629 - 305,629 322,819 155,192 475,841

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Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

Income from charitable activities Income from charitable activities
Unrestricted
£
Performance related grants
Big Lottery Fund
-
Wirral Borough Council
-
Breaks Meals and More
-
Allchurches Pathways Grant
-
The Goldsmiths' Company Cha
-
AKO Foundation
-
Comic Relief
-
Kickstart Receipts
-
Esmee Fairbaim Foundation
-
Feeding Halton
-
Nottinghamshire County Coun
-
Archbishop of Canterbury's Ch
-
Devon County Council
-
Duchy of Lancaster
-
Feeding Devon
-
Glasgow City Council
-
Hadley Trust
-
Julia and Hans Rausing Trust
-
JP Morgan
-
Morrisons Foundation
-
Sanctuary Scotland
-
Foundation Scotland
-
Tudor Trust
-
B&Q Foundation
-
Robertson Trust
-
Greggs Foundation
-
Urban Fox
-
Wheatley Homes
-
Other
-
-		 £
-
-
22,130
75,000
-
50,000
150,000
39,476
-
-
-
-
14,096
120,000
5,000
6,442
75,000
200,000
350,000
24,354
15,000
7,500
17,000
5,000
40,250
20,000
7,500
10,000
-
Restricted		 2023
Total
£
-
-
22,130
75,000
-
50,000
150,000
39,476
-
-
-
-
14,096
120,000
5,000
6,442
75,000
200,000
350,000
24,354
15,000
7,500
17,000
5,000
40,250
20,000
7,500
10,000
-		 Unrestricted
£
-
-
-
-
15,000
-
-
-
-
-
-
15,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,283		 £
9,250
5,794
18,824
75,000
-
-
-
208,034
42,836
10,000
30,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted		 2022
Total
£
9,250
5,794
18,824
75,000
15,000
-
-
208,034
42,836
10,000
30,500
15,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,283
- 1,253,748 1,253,748 31,283 400,238 431,521
Trading income Unrestricted
£
33,405		 £
-
Restricted		 2023
Total
£
33,405		 Unrestricted
£
-		 £
45,000
Restricted		 2022
Total
£
45,000
33,405 - 33,405 - 45,000 45,000

Trading income for the 22-23 reporting year is from sales at two community food markets in Glasgow. Trading income for the 21-22 relates solely to a grant from Garfield Weston Foundation.

20

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

5a Analysis of expenditure (current year)

the year ended 31 March 2023
Analysis of expenditure (current year)
Staff costs (Note 8)
Grants to local implementation partners
(Note 6)
Depreciation
Printing, postage and stationery
Telephone
Travel, equipment and communications
Insurance
Audit and assurance
Professional fees
Advertising and social media
Events and conferences
Heat and light
Sundry
Bank charges
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
3,241
-
3,241
8,422
10,053
21,716
20,785		 Charitable
activities
£
81,960
1,393,693
27,522
-
1,453
6,827
-
-
11,977
2,916
-
2,591
31,392
-
1,560,331
48,328
85,456
1,694,115
1,060,633		 Governance
costs
£
67,020
-
-
85
-
-
971
11,700
9,120
-
700
-
5,500
413
95,509
-
(95,509)
()
-		 Support
costs
£
56,750
-
-
-
-
-
-
-
-
-
-
-
-
-
56,750
(56,750)
-
()
-		 2023 Total
£
205,730
1,393,693
27,522
85
1,453
6,827
971
11,700
21,097
2,916
700
2,591
40,132
413
1,715,830
-
-
1,715,830		 2022
Total
£
220,185
739,421
24,063
188
607
34,829
899
5,640
42,866
440
2,655
89
6,365
3,171
1,081,418
-
-
1,081,418

21

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

5b Analysis of expenditure (prior year)

Staff costs (Note 8)
Grants to local implementation partners
(Note 6)
Depreciation
Printing, postage and stationery
Telephone
Travel, equipment and communications
Insurance
Audit and assurance
Professional fees
Advertising and social media
Events and conferences
Heat and light
Sundry
Bank charges
Support costs
Governance costs
Total expenditure 2022		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
3,023
-
3,023
8,296
9,466
20,785		 Charitable
activities
£
100,926
739,421
24,063
188
607
34,829
-
-
22,326
440
-
89
3,342
-
926,231
47,855
86,547
1,060,633		 Governance
costs
£
63,108
-
-
-
-
-
899
5,640
20,540
-
2,655
-
-
3,171
96,013
-
(96,013)
-		 Support
costs
£
56,151
-
-
-
-
-
-
-
-
-
-
-
-
-
56,151
(56,151)
-
-		 2022 Total
£
220,185
739,421
24,063
188
607
34,829
899
5,640
42,866
440
2,655
89
6,365
3,171
1,081,418
-
-
1,081,418

22

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

6 Grant making

Grant making
Number Seven Citizens Supermarket
Coventry Independent Advice
Dartmouth Community Kitchen
Other small grants (under £30,000)
Norfolk Community Foundation
Be Enriched (Wandsworth Food Bus)
Involve Northwest (citizens advice)
Grants to implementation partners		 2023
£
40,820
48,021
274,767
37,500
148,562
-
844,024		 2022
£
26,160
-
-
-
43,439
40,970
628,852
1,393,693 739,421

Grant are made to regional and local implementation partners to further our charitable mission by supporting strategic programmes for preventing hunger, reforming community food provision along more sustainable and dignified lines and building an evidence base from which to pursue strategic change.

7 Net (expenditure) / income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2023 2022
£ £
Depreciation 20,590 24,063
Audit 11,700 5,640

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Staff costs were as follows:

Staff costs were as follows:
Employer’s contribution to defined contribution pension schemes
Social security costs
Recruitment and training
Salaries and wages		 2023
£
190,074
8,034
6,626
995		 2022
£
200,089
13,448
-
6,648
205,730 220,185

No employee earned more than £60,000 during the year (2022: nil).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £67,020 (2022: £62,729)

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

23

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 7 (2022: 10).

Staff are split across the activities of the charity as follows:

Staff are split across the activities of the charity as follows:
Head office
Good Food Scotland
Community Supermarket		 2023
No.
4.0
-
3.0		 2022
No.
2.0
8.0
-
7.0 10.0

10 Related party transactions

Number Seven Social Supermarket in Birkenhead is a social supermarket and cafe that provides affordable and nutritious food options to its local members. Prior to registering as a charity with the Charity Commission in October of 2019, Number Seven was operated by Feeding Britain. The National Director of Feeding Britain is a current Trustee of Number Seven.

Feeding Britian maintains a bank account under its bank mandate with Lloyds in which the funds are designated and restricted for the use of Number Seven. The balance of this account on the 1st of April 2022 was £187,867 and the balance on the 31st of March 2023 was £25,359. The annual net spending of £162,508 in this account was for the ongoing operation of Number Seven and is reflected in the Feeding Britain accounts in Charitable activities. Other transactions with Number Seven in the period include £86,900 in charitable grants reflected in Charitable activities, £15,000 included in Debtors, and £25,359 in Creditors.

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Eliminated on disposal
At the end of the year
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
Cost
Depreciation
Net book value
Disposals in year
At the end of the year
At the start of the year		 Leasehold
improvements
£
9,063
189,547
(9,063)
Fixtures and
fittings
£
2,298
-
(2,298)
Motor
vehicles
£
183,690
-
-
Total
£
195,051
189,547
(11,361)
189,547 - 183,690 373,237
2,718
906
(3,624)		 540
264
(804)		 54,225
19,420
-		 57,483
20,590
(4,428)
- 73,645 73,645
189,546 - 110,045 299,591
6,345 1,758 129,465 137,568

All of the above assets are used for charitable purposes.

24

Feeding Britain

Notes to the financial statements

Notes to the financial statements
For the year ended 31 March 2023
13
14
Amounts due to grantees
15
Prepayments and accrued income
Other creditors
Creditors: amounts falling due within one year
Amounts due from related parties'
Accruals and deferred income
Debtors
Creditors: amounts falling due after one year
Amounts due under finance leases
Other debtors		 2023
2022
£
£
-
33,223
The group		 2023
£
15,000
-
-		 2022
£
30,292
15,624
1,171
15,000 47,087
2023
£
121,433
103,100
-		 2022
£
741
-
32,482
224,533 33,223
2023
£
-
The		 2022
£
-
charity
- 33,223 - -

25

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
16a
16b
Net assets at 31 March 2023
Analysis of group net assets between funds (prior year)
Tangible fixed assets
Net current assets
Net assets at 31 March 2022
Tangible fixed assets
Analysis of group net assets between funds (current year)
Net current assets		 General
unrestricted
£
-
386,736
Restricted
funds
£
299,591
535,899
Total funds
£
299,591
922,635
386,736 835,490 1,222,226
General
unrestricted
£
-
426,850
Restricted
funds
£
137,568
780,857
Total funds
£
137,568
1,207,707
426,850 918,425 1,345,275

26

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
17a
Total restricted funds
General funds
Pathways from Poverty
Rausing partner network support grants
JP Morgan partner network support
Wandsworth Food Bus
Dartmouth Community Kitchen
Children's Kitchen
Total funds
Other smaller projects
Movements in funds (current year)
Restricted funds:
Threehills
Total unrestricted funds		 £
180,614
85,554
27,638
22,685
(3,449)
-
-
605,383
At 1 April
2022		 £
343,368
20,813
94,824
-
134,699
200,000
350,000
110,044

Income &
gains		 £
(95,562)
(48,408)
(122,462)
(22,685)
(75,000)
(197,550)
(307,929)
(467,087)
Expenditure
& losses
 £
-
-
-
-
-
-
-
-

Transfers		 £
428,420
57,959
-
-
56,250
2,450
42,071
248,340
At 31 March
2023
918,425 1,253,748 (1,336,683) - 835,490
426,850 339,034 (379,148) - 386,736
426,850 339,034 (379,148) - 386,736
1,345,275 1,592,782 (1,715,831) - 1,222,226

The narrative to explain the purpose of each fund is given at the foot of the note below.

27

Feeding Britain

Notes to the financial statements

For the year ended 31 March 2023

17b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds
General funds
Pathways from Poverty
Dartmouth Community Kitchen
Children's Kitchen
Threehills
Unrestricted funds:
Restricted funds:
Other smaller projects
Total funds
Wandsworth Food Bus
Total unrestricted funds		 £
74,350
51,440
80,177
-
-
377,966
At 1 April
2021		 £
170,570
61,823
-
30,500
87,799
249,738

Income &
gains		 £
(64,306)
(27,709)
(52,539)
(7,815)
(91,248)
(22,321)

Expenditure
& losses		 £
-
-
-
-
-
-

Transfers		 £
180,614
85,554
27,638
22,685
(3,449)
605,383
At 31 March
2022
583,933 600,430 (265,938) - 918,425
888,228 354,102 (815,480) - 426,850
888,228 354,102 (815,480) - 426,850
1,472,161 954,532 (1,081,418) - 1,345,275

Unrestricted funds are for the general objects of the Charity without further specified purpose and are available as general funds.

Purpose of restricted funds:

Threehills - a planned community supermarket and café in Glasgow

Wandsworth Food Bus - a mobile greengrocer and community space helping people in areas experiencing food insecurity or inaccessibility to food

Dartmouth Community Kitchen - a not-for-profit community hub in Devon, offering freshly cooked, nutritious meals for the elderly and vulnerable residents

Children's Kitchen - based in Bristol, the project aims to increase ‘food knowledge’ to early years children (2-5 years old) and families across the city, including talking about cooking, growing produce, recycling, and food waste.

Pathways from Poverty - the provision of specialist advice and advocacy within food banks and similar settings, to help people on low incomes address the root causes of food insecurity within their household.

Rausing, JP Morgan and Other smaller projects - includes grant funding distributed to our network of local and

18 Capital commitments

At the balance sheet date, the charity had committed to £401,000 (2022: £nil) in respect of the Threehills project.

19 Operating lease commitments

The charity has entered into a lease commitment for the Threehills supermarket project with rent payable at £1 per annum until September 2042. Leasehold improvements made at the site have been capitalised as shown in note 12.

28