**CHARITY REGISTRATION NUMBER: 1165332** ## **Carlisle Foodbank** **Unaudited Financial Statements 31 March 2021** ## **SAINT & CO** Chartered Accountants Sterling House Wavell Drive, Rosehill Carlisle, Cumbria CA1 2SA ## **Carlisle Foodbank** ## **Financial Statements** ## **Year ended 31 March 2021** ||**PAGE**| |---|---| |Trustees' annual report|**1**| |Independent examiner's report to the trustees|**4**| |Statement of financial activities|**5**| |Statement of financial position|**6**| |Notes to the financial statements|**7**| |**The following pages do not form part of the financial statements**|| |Detailed statement of financial activities|**17**| |Notes to the detailed statement of financial activities|**19**| ## **Carlisle Foodbank** ## **Trustees' Annual Report** ## **Year ended 31 March 2021** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered charity name** Carlisle Foodbank **Charity registration number** 1165332 **Principal office** 49 Raven Street Carlisle CA1 2DQ **THE TRUSTEES** Miss R M Rodway Mrs C Bowditch Rev D G Pitkeathly (Resigned 8 September 2021) Mrs J Gadman (Resigned 8 September 2021) C Prescott-Develing (Appointed 8 September 2021) Mrs A M Pattinson (Resigned 8 September 2021) Ms N Iveson Mr E Bryant (Appointed 8 September 2021) Mr S Jermin (Appointed 8 September 2021) SJ Angus (Appointed 8 September 2021) **INDEPENDENT EXAMINER** Stuart Farrer FCA Chartered Accountants Sterling House Wavell Drive, Rosehill Carlisle, Cumbria CA1 2SA ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** Carlisle Foodbank has been set up as a Charitable Incorporated Organisation (CIO), registered with the Charity Commission (registration number: 1165332) on 27th January 2016. The object and powers of the CIO are established in its governing document which is an association constitution. The Foodbank is run by a board of Trustees, with co-opted members. There is one paid member of staff, the part-time Foodbank manager, who looks after the day-to-day management, control of supplies and purchase of of sundries. Approximately eight meetings of the Board are held annually. Trustees are recruited at public meetings through their expression of interest, the interested person is then put forward to a vote at the AGM and requires a majority vote of the attendees to be appointed a Trustee. The Trustees confirm that they have complied with section 17(5) of the 2011 Charities Act in having paid due regard to the Charities Commission guidance on public benefit. ## **Key Management Personnel** The trustees have control of the charity so do not consider that any staff are key management personnel. **- 1 -** ## **Carlisle Foodbank** ## **Trustees' Annual Report** _**(continued)**_ ## **Year ended 31 March 2021** ## **OBJECTIVES AND ACTIVITIES** The aim of the Foodbank is relief of hunger of vulnerable people in Carlisle by providing food parcels to those referred by third parties. Between approximately 475 and 550 people a month receive such parcels, about 1/3 of whom are children. Food is donated mostly by churches, but also by members of the public. Shortages of essential food are covered by purchases using existing funds. ## **ACHIEVEMENTS AND PERFORMANCE** The end of March, 2020 saw the Foodbank completely altering its system of work. The referral system continued but by email and text message/telephone and all parcels were delivered to avoid our guests having to queue outside Nisi Prius. Maintaining social distancing was difficult inside the Foodbank premises but outside would have been impossible. Because Nisi Prius had no wi-fi connection we applied for and obtained a grant from Fine and Country which covered the cost of a BT dongle and rental. Many volunteers were unable to continue working with the Foodbank because of their own vulnerability or the shielding status of members of their family. Because of furlough we had tremendous assistance from volunteers who delivered the parcels: British Gas fitters were particularly helpful, as was Story Construction. Plans were put in hand to maintain a stock of parcels in a separate part of the building so that if the Foodbank were affected by an outbreak of Covid a service could continue. The search for new premises culminated in the Foodbank taking a lease of premises in Tower Court, West Tower Street for six years from 1st February, 2021. Although a commercial lease with the associated rental the premises are modern and allow social distancing. It is unlikely that there will be sufficient space to accommodate the usual influx of donations at Harvest and Christmas. A grant from the Cumbria County Council supplied the funding to buy an additional laptop, two new smart phones and a printer. The costs of removal from Nisi Prius were also partially covered by a CCC grant. The volume of donations in kind has diminished but our regular donors, and many others, have given financial donations. A member of the Board is specifically charged with fund raising and she has set up various giving platforms as well as applying for grant funding. The administration of the Foodbank has been particularly difficult with Board Meetings by Zoom and "runners" collecting financial donations, bills and the like for attention, and depositing in the Cumberland Building Society. Because of the balances on the two Cumberland Building Society accounts it is intended to close one account and deposit this with a bank which will allow internet banking. It was too difficult to do this during lockdown and regrettable that it is necessary at all. The Cumberland Building Society will not allow a charity to open a business account (a new rule) but lockdown highlighted the need for an internet account. Traditionally the hot meal voucher system has been administered by the Carlisle One World Centre. The Foodbank took over this role in October last year. The Foodbank continues to maintain a stock of sleeping bags, bedding rolls and tents for street rough sleepers, funded by a Cumbria Community Foundation grant. **- 2 -** ## **Carlisle Foodbank** **Trustees' Annual Report** _**(continued)**_ ## **Year ended 31 March 2021** ## **FINANCIAL REVIEW** During the financial year 2020-2021 the total incoming resources of the charity were £207,431 of which £11,657 were restricted funds and £195,774 was unrestricted. Total resources expended for the charity were £129,918 of which £6,195 was restricted and £123,723 was unrestricted, resulting in a total surplus of £77,513. The total amount of reserves at the year end was £168,997 compared to £91,484 in 2020. This is represented by restricted funds of £3,601 and unrestricted funds of £165,396. The trustees' annual report was approved on 7[th] January 2022 and signed on behalf of the board of trustees by: Miss R M Rodway Trustee **- 3 -** ## **Carlisle Foodbank** ## **Independent Examiner's Report to the Trustees of Carlisle Foodbank** ## **Year ended 31 March 2021** I report to the trustees on my examination of the financial statements of Carlisle Foodbank ('the charity') for the year ended 31 March 2021. ## **RESPONSIBILITIES AND BASIS OF REPORT** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **INDEPENDENT EXAMINER'S STATEMENT** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Stuart Farrer FCA Independent Examiner Saint & Co Chartered Accountants Sterling House Wavell Drive, Rosehill Carlisle, Cumbria CA1 2SA 12[th] January 2022 **- 4 -** ## **Carlisle Foodbank** ## **Statement of Financial Activities** ## **Year ended 31 March 2021** ||||**2021**||2020| |---|---|---|---|---|---| |||Unrestricted|Restricted||| |||funds|funds|**Total funds**|Total funds| ||**Note**|**£**|**£**|**£**|£| |**Income and endowments**|||||| |Donations and legacies|**4**|195,758|11,657|207,415|152,763| |Investment income|**5**|16|–|16|46| |||----------------------------------|-----------------------------|----------------------------------|----------------------------------| |**Total income**||195,774|11,657|207,431|152,809| |||==================================|=============================|==================================|==================================| |**Expenditure**|||||| |Expenditure on raising funds:|||||| |Costs of raising donations and|||||| |legacies|**6**|94,188|–|94,188|106,156| |Expenditure on charitable activities|**7**|29,210|6,195|35,405|21,980| |Other expenditure|**8**|325|–|325|–| |||----------------------------------|-----------------------------|----------------------------------|----------------------------------| |**Total expenditure**||123,723|6,195|129,918|128,136| |||==================================|=============================|==================================|==================================| |||----------------------------------|-----------------------------|----------------------------------|----------------------------------| |**Net income**||72,051|5,462|77,513|24,673| |||==================================|=============================|==================================|==================================| |Transfers between funds||1,969|(1,969)|–|–| |||----------------------------------|-----------------------------|----------------------------------|----------------------------------| |**Net movement in funds**||74,020|3,493|77,513|24,673| |**Reconciliation of funds**|||||| |Total funds brought forward||91,376|108|91,484|66,811| |||----------------------------------|-----------------------------|----------------------------------|----------------------------------| |**Total funds carried forward**||165,396|3,601|168,997|91,484| |||==================================|=============================|==================================|==================================| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 7 to 15 form part of these financial statements.** **- 5 -** ## **Carlisle Foodbank** ## **Statement of Financial Position** ## **31 March 2021** |||**2021**||2020| |---|---|---|---|---| ||**Note**|**£**|**£**|£| |**FIXED ASSETS**||||| |Tangible fixed assets|**13**||1,231|1,774| |**CURRENT ASSETS**||||| |Stocks|**14**|41,634||38,395| |Debtors|**15**|1,042||–| |Cash at bank and in hand||126,365||52,678| |||----------------------------------||-----------------------------| |||169,041||91,073| |**CREDITORS: amounts falling due within one year**|**16**|1,275||1,363| |||----------------------------------||-----------------------------| |**NET CURRENT ASSETS**|||167,766|89,710| ||||----------------------------------|-----------------------------| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||168,997|91,484| ||||----------------------------------|-----------------------------| |**NET ASSETS**|||168,997|91,484| ||||==================================|=============================| |**FUNDS OF THE CHARITY**||||| |Restricted funds|||3,601|108| |Unrestricted funds|||165,396|91,376| ||||----------------------------------|-----------------------------| |**Total charity funds**|**17**||168,997|91,484| ||||==================================|=============================| These financial statements were approved by the board of trustees and authorised for issue on 7[th] January 2022, and are signed on behalf of the board by: Miss R M Rodway Trustee **The notes on pages 7 to 15 form part of these financial statements.** **- 6 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** ## **Year ended 31 March 2021** ## **1. GENERAL INFORMATION** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 49 Raven Street, Carlisle, CA1 2DQ. ## **2. STATEMENT OF COMPLIANCE** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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)) and the Charities Act 2011. ## **3. ACCOUNTING POLICIES** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Disclosure exemptions** The charity has taken advantage of the disclosure exemptions permitted by the Charities SORP 2015 (FRS102) regarding inclusion of a Statement of Cash Flows as the Charity is a small charity as defined in Update Bulletin 1 of the Charities SORP (FRS102). ## **Judgements and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Significant judgements** The trustees do not consider there to be any significant judgements made in the preparation of the financial statements. ## **Key sources of estimation uncertainty** The values of donated goods received, and distributed, in the year have been estimated based on an average number of food parcels received and a nominal value of a food parcel. The year end stock figure also includes an element of estimation as average cost values are allocated to categories of similar food items. The trustees consider these estimates to be a fair representation of the values of donated and distributed goods and of stock held at the balance sheet date. Other accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. **- 7 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **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 any trade discounts due. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. **- 8 -** **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Operating leases** Lease payments are recognised as an expense over the lease term in line with the payment structure established by the lessor. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. ## **Tangible assets** Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **Depreciation** Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Equipment - 15% reducing balance ## **Impairment of fixed assets** A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. **- 9 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **Stocks** Stocks, whether donated or purchased, are for distribution to beneficiaries and are measured at the fair value of the goods at the time of receipt. The carrying amount is assessed for impairment at the reporting date. ## **Financial instruments** A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. DONATIONS AND LEGACIES** ||Unrestricted|Restricted|**Total Funds**| |---|---|---|---| ||Funds|Funds|**2021**| ||£|£|**£**| |**DONATIONS**|||| |Donations - Foodbank|90,881|2,243|93,124| |Donated goods|97,427|–|97,427| |HMRC Gift Aid|–|–|–| |Donations|7,450|7,500|14,950| |**GRANTS**|||| |CCF grant - tents for rough sleepers|–|1,914|1,914| ||----------------------------------|-----------------------------|----------------------------------| ||195,758|11,657|207,415| ||==================================|=============================|==================================| **- 10 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **4. DONATIONS AND LEGACIES** _**(continued)**_ ||||Unrestricted|Restricted|Total Funds| |---|---|---|---|---|---| ||||Funds|Funds|2020| ||||£|£|£| ||**DONATIONS**||||| ||Donations - Foodbank||27,826|–|27,826| ||Donated goods||120,160|–|120,160| ||HMRC Gift Aid||1,777|–|1,777| ||Donations||3,000|–|3,000| ||**GRANTS**||||| ||CCF grant - tents for rough sleepers||–|–|–| ||||----------------------------------|---------------|----------------------------------| ||||152,763|–|152,763| ||||==================================|===============|==================================| |**5.**|**INVESTMENT INCOME**||||| |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |||Funds|**2021**|Funds|2020| |||£|**£**|£|£| ||Bank interest receivable|16|16|46|46| |||===============|===============|===============|===============| |**6.**|**COSTS OF RAISING DONATIONS AND LEGACIES**||||| |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |||Funds|**2021**|Funds|2020| |||£|**£**|£|£| ||Costs of raising donations and legacies -||||| ||Donations|94,188|94,188|106,156|106,156| |||=============================|=============================|==================================|==================================| |**7.**|**EXPENDITURE ON CHARITABLE ACTIVITIES**|**BY ACTIVITY TYPE**|||| |||Activities|||| |||undertaken||**Total funds**|Total fund| |||directly|Support costs|**2021**|2020| |||£|£|**£**|£| ||Foodbank|34,108|–|34,108|20,719| ||Governance costs|–|1,297|1,297|1,261| |||-----------------------------|------------------------|-----------------------------|-----------------------------| |||34,108|1,297|35,405|21,980| |||=============================|========================|=============================|=============================| |**8.**|**OTHER EXPENDITURE**||||| |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |||Funds|**2021**|Funds|2020| |||£|**£**|£|£| ||Loss on disposal of tangible fixed assets||||| ||held for charity's own use|325|325|–|–| |||===============|===============|===============|===============| **- 11 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **9. NET INCOME** Net income is stated after charging/(crediting): |||**2021**|2020| |---|---|---|---| |||**£**|£| ||Depreciation of tangible fixed assets|217|233| ||Loss on disposal of tangible fixed assets|325|–| |||===============|===============| |**10.**|**INDEPENDENT EXAMINATION FEES**||| |||**2021**|2020| |||**£**|£| ||Fees payable to the independent examiner for:||| ||Independent examination of the financial statements|530|515| ||Other financial services|767|746| |||------------------------|------------------------| |||1,297|1,261| |||========================|========================| |**11.**|**STAFF COSTS**||| ||The total staff costs and employee benefits for the reporting period are analysed as follows:||| |||**2021**|2020| |||**£**|£| ||Wages and salaries|14,780|9,739| |||========================|========================| The average head count of employees during the year was 1 (2020: 1). No employee received employee benefits of more than £60,000 during the year (2020: Nil). ## **12. TRUSTEE REMUNERATION AND EXPENSES** No remuneration or expenses were paid to any trustee by the charity during the year. ## **13. TANGIBLE FIXED ASSETS** ||**Equipment**| |---|---| ||**£**| |**Cost**|| |At 1 April 2020|2,826| |Disposals|(624)| ||------------------------| |**At 31 March 2021**|2,202| ||========================| |**Depreciation**|| |At 1 April 2020|1,052| |Charge for the year|217| |Disposals|(298)| ||------------------------| |**At 31 March 2021**|971| ||========================| |**Carrying amount**|| |**At 31 March 2021**|1,231| ||========================| |At 31 March 2020|1,774| ||========================| **- 12 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **14. STOCKS** ||||||**2021**|2020| |---|---|---|---|---|---|---| ||||||**£**|£| ||Raw materials and consumables||||41,634|38,395| ||||||=============================|=============================| |**15.**|**DEBTORS**|||||| ||||||**2021**|2020| ||||||**£**|£| ||Prepayments and accrued income||||1,042|–| ||||||========================|===============| |**16.**|**CREDITORS:** **amounts falling due within one**||**year**|||| ||||||**2021**|2020| ||||||**£**|£| ||Trade creditors||||–|113| ||Accruals and deferred income||||1,275|1,250| ||||||------------------------|------------------------| ||||||1,275|1,363| ||||||========================|========================| |**17.**|**ANALYSIS OF CHARITABLE FUNDS**|||||| ||**Unrestricted funds**|||||| |||||||**At**| ||At 1|April 20|Income|Expenditure|Transfers|**31 March 21**| |||£|£|£|£|£| ||General funds|91,376|195,774|(123,723)|1,969|165,396| |||=============================|==================================|==================================|========================|==================================| |||||||At| ||At 1|April 19|Income|Expenditure|Transfers|31 March 20| |||£|£|£|£|£| ||General funds|66,703|152,809|(128,136)|–|91,376| |||=============================|==================================|==================================|===============|=============================| **- 13 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **17. ANALYSIS OF CHARITABLE FUNDS** _**(continued)**_ ## **Restricted funds** |**Restricted funds**||||||| |---|---|---|---|---|---|---| |||||||**At**| ||At 1 April|20|Income|Expenditure|Transfers|**31 March 21**| ||£||£|£|£|£| |CCF Rough Sleepers|108||1,914|(573)|–|1,449| |CCC: Funding for moving||||||| |costs||–|5,000|(4,037)|(963)|–| |CCC: Funding for||||||| |electricals for new||||||| |premises||–|2,500|(1,494)|(1,006)|–| |Food voucher scheme||–|2,243|(91)|–|2,152| ||---------------||-----------------------------|------------------------|------------------------|------------------------| ||108||11,657|(6,195)|(1,969)|3,601| ||===============||=============================|========================|========================|========================| |||||||At| ||At 1 April|19|Income|Expenditure|Transfers|31 March 20| ||£||£|£|£|£| |CCF Rough Sleepers|108||–|–|–|108| |CCC: Funding for moving||||||| |costs||–|–|–|–|–| |CCC: Funding for||||||| |electricals for new||||||| |premises||–|–|–|–|–| |Food voucher scheme||–|–|–|–|–| ||---------------||---------------|---------------|---------------|---------------| ||108||–|–|–|108| ||===============||===============|===============|===============|===============| |**ANALYSIS OF NET ASSETS**|**BETWEEN FUNDS**|||||| |||||Unrestricted|Restricted|**Total Funds**| |||||Funds|Funds|**2021**| |||||£|£|**£**| |Tangible fixed assets||||1,231|–|1,231| |Current assets||||165,440|3,601|169,041| |Creditors less than 1 year||||(1,275)|–|(1,275)| |||||----------------------------------|------------------------|----------------------------------| |**Net assets**||||165,396|3,601|168,997| |||||==================================|========================|==================================| |||||Unrestricted|Restricted|Total Funds| |||||Funds|Funds|2020| |||||£|£|£| |Tangible fixed assets||||1,774|–|1,774| |Current assets||||90,965|108|91,073| |Creditors less than 1 year||||(1,363)|–|(1,363)| |||||-----------------------------|---------------|-----------------------------| |**Net assets**||||91,376|108|91,484| |||||=============================|===============|=============================| ## **18. ANALYSIS OF NET ASSETS BETWEEN FUNDS** **- 14 -** ## **Carlisle Foodbank** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 31 March 2021** ## **19. OPERATING LEASE COMMITMENTS** The total future minimum lease payments under non-cancellable operating leases are as follows: ||**2021**|2020| |---|---|---| ||**£**|£| |Not later than 1 year|19,000|–| |Later than 1 year and not later than 5 years|78,333|–| |Later than 5 years|16,667|–| ||----------------------------------|---------------| ||114,000|–| ||==================================|===============| ## **20. RELATED PARTY TRANSACTIONS** There were no related party transactions during the year. **- 15 -** ## **Carlisle Foodbank** ## **Management Information** **Year ended 31 March 2021** **The following pages do not form part of the financial statements.** **- 16 -** ## **Carlisle Foodbank** ## **Detailed Statement of Financial Activities** ## **Year ended 31 March 2021** ||**2021**|2020| |---|---|---| ||**£**|£| |**Income and endowments**||| |**Donations and legacies**||| |Donations - Foodbank|93,124|27,826| |Donated goods|97,427|120,160| |HMRC Gift Aid|–|1,777| |Donations|14,950|3,000| |CCF grant - tents for rough sleepers|1,914|–| ||----------------------------------|----------------------------------| ||207,415|152,763| ||----------------------------------|----------------------------------| |**Investment income**||| |Bank interest receivable|16|46| ||---------------|---------------| ||----------------------------------|----------------------------------| |**Total income**|207,431|152,809| ||==================================|==================================| |**Expenditure**||| |**Costs of raising donations and legacies**||| |Opening stock|38,395|24,391| |Purchases|97,427|120,160| |Closing stock|41,634|38,395| ||----------------------------------|----------------------------------| ||94,188|106,156| ||----------------------------------|----------------------------------| |**Expenditure on charitable activities**||| |Purchases|7,834|6,447| |Wages and salaries|14,780|9,739| |Light and heat|18|630| |Repairs and maintenance|481|376| |Insurance|975|520| |Other establishment|2,358|1,837| |Other motor/travel costs|343|–| |Legal and professional fees|2,537|1,261| |Telephone|1,125|–| |Other office costs|421|390| |Depreciation|217|232| |Website|66|483| |Sundry expenses|3,543|65| |Office equipment|707|–| ||-----------------------------|-----------------------------| ||35,405|21,980| ||-----------------------------|-----------------------------| |**Other expenditure**||| |Loss on disposal of tangible fixed assets held for charity's own use|325|–| ||---------------|---------------| ||----------------------------------|----------------------------------| |**Total expenditure**|129,918|128,136| ||==================================|==================================| **- 17 -** ## **Carlisle Foodbank** ## **Detailed Statement of Financial Activities** _**(continued)**_ ## **Year ended 31 March 2021** ||**2021**|2020| |---|---|---| ||**£**|£| ||----------------------------------|----------------------------------| |**Net income**|77,513|24,673| ||==================================|==================================| **- 18 -** ## **Carlisle Foodbank** ## **Notes to the Detailed Statement of Financial Activities** ## **Year ended 31 March 2021** ||**2021**|2020| |---|---|---| ||**£**|£| |**Costs of raising donations and legacies**||| |**Costs of raising donations and legacies - Donations**||| |Donations - opening stock|38,395|24,391| |Donations - purchases|97,427|120,160| |Donations - closing stock|(41,634)|(38,395)| ||-----------------------------|----------------------------------| ||94,188|106,156| ||-----------------------------|----------------------------------| ||-----------------------------|----------------------------------| |**Costs of raising donations and legacies**|94,188|106,156| ||=============================|==================================| |**Expenditure on charitable activities**||| |**Foodbank**||| |**_Activities undertaken directly_**||| |Food purchases|7,834|6,447| |Wages/salaries|14,780|9,739| |Light & heat|18|630| |Repairs & renewals|481|376| |Insurance|975|520| |Other consumables|2,358|1,837| |Travel costs|343|–| |Legal and professional fees|1,240|–| |Telephone & internet|1,125|–| |Postage, printing & stationery|421|390| |Depreciation|217|232| |Website|66|483| |Sundry expenses|3,543|65| |Office equipment|707|–| ||-----------------------------|----------------------------------| ||34,108|20,719| ||-----------------------------|----------------------------------| |**Governance costs**||| |Governance costs - accountancy fees|1,297|1,261| ||------------------------|------------------------| ||-----------------------------|-----------------------------| |**Expenditure on charitable activities**|35,405|21,980| ||=============================|=============================| **- 19 -**