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2025-04-05-accounts

Charity registration number 1165332 (England and Wales)

CARLISLE FOODBANK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CARLISLE FOODBANK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs C Bowditch
Ms C Prescott-Develing
Mr S Jermin
Mr D Kelton
Ms M Twiss-Walker
Mr J Heneghan (Appointed 5 March 2025)
Mr T Metcalfe (Appointed 5 March 2025)
Charity number (England and Wales) 1165332
Principal address Unit 4, Tower Court
West Tower Street
Carlisle
Cumbria
CA3 8QT
Independent examiner Stuart Farrer BA(Hons), FCA, DChA
Sterling House
3 Wavell Drive
Rosehill
Carlisle
Cumbria
CA1 2SA
Bankers Cumberland Building Society
Cumberland House
Cooper Way
Parkhouse
Carlisle
CA3 0JF
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

CARLISLE FOODBANK

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8 - 16

CARLISLE FOODBANK

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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)" (effective 1 January 2019).

Objectives and activities

The purpose of the charity is to relieve those people in Carlisle and the surrounding area who are experiencing need, hardship or distress by providing them with food which they could not otherwise afford through lack of resources.

It operates as an emergency foodbank and the main activities undertaken in relation to its purpose consist of:

Public benefit

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.

CARLISLE FOODBANK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

The level of demand for the Foodbank’s services has remained high this year with referrals for 10,228 emergency food parcels being received. The table below shows a breakdown of the recipients of those parcels.

Number of Food Parcels
Adults 5,225
Children 2,549
Pets 2,454
Total 10,228

To meet this level of demand requires addressing the Foodbank’s three main activities, and the role of the Operations Director and Manager in this has been crucial.

Over the past year, Carlisle Foodbank has continued to strengthen its work through a number of successful initiatives and events, including:

These achievements reflect the commitment of our staff, volunteers, partners, and supporters in ensuring that Carlisle Foodbank remains a vital source of help and hope for our community.

Sourcing food and financial donations

Grants have played a vital role in sustaining and strengthening the ongoing work of Carlisle Foodbank. They have enabled us to continue providing emergency food parcels to individuals and families experiencing crisis, while also ensuring we can respond effectively to the growing and changing needs of our community. These funds support not only the provision of essential food supplies but also the infrastructure, resources, and volunteer training required to operate safely and efficiently. Without the generosity of grant-making bodies, our ability to reach those most in need would be significantly diminished. Food donations have fluctuated throughout the year, with Christmas, Easter and Harvest time bringing in greatest number of donations. We supplement donated food with essential purchases to provide balanced, nutritious parcels. We remain incredibly grateful for one off donations, as well as those who continue to donate on a monthly basis. Our JustGiving page continues to thrive, giving people an easier way to fundraise for the Foodbank.

CARLISLE FOODBANK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Staff

Carlisle Foodbank is very fortunate in the competence and commitment of its Operations Director and Manager. Their leadership ensures that every Foodbank user receives a welcoming and supportive service, with individual needs recognised and addressed wherever possible. This leadership has fostered a strong and dedicated community of around 40 volunteers, many of whom have given long service, including one who has been with the Foodbank since its inception. Alongside this core team, a number of individuals and partner organisations have contributed through short-term volunteering. This not only strengthens the work of the Foodbank but also provides valuable opportunities for participants to gain work experience and develop essential life skills.

We are committed to investing in the growth and development of our team. Continuing professional development for staff and selected volunteers has included training in fire safety, safeguarding, oral health, mental health, and Health & Safety, ensuring that the Foodbank remains a safe, responsive, and well-equipped environment for both clients and volunteers.

Financial review

During the financial year 2024-2025 the total incoming resources of the charity were £343,664 of which £3,000 was restricted and £340,664 was unrestricted. Total resources expended for the charity were £332,297 of which £3,000 was restricted and £329,297 was unrestricted, resulting in a total surplus of £11,367.

The total amount of reserves at the year end was £303,587 compared to £292,220 in 2024. This is represented by restricted funds of £nil and unrestricted funds of £303,587.

Risks

The greatest risk faced by the Foodbank is the potential loss of the two members of staff, along with the extensive knowledge and contacts they have built up. Because of the cost of living increases this year and resultant salary rises, a review of market rates was conducted. As a result, a higher percentage increase was awarded than in previous years to provide parity with comparable roles in the labour market.

Plans for future periods

This year plans started for a new community café and shop to work alongside Carlisle Foodbank. The aim of this initiative is to provide a supportive and inclusive space where people can access affordable food and essentials in a dignified way, while also enjoying the benefits of a welcoming community environment. The café and shop will be designed to act as a bridge between reliance on emergency food parcels and full independence in regular supermarket shopping. By offering good quality, low-cost food options and a space for social connection, we hope to reduce stigma, build resilience, and encourage sustainable lifestyles. This project represents an important step in broadening the support Carlisle Foodbank offers, ensuring we can continue to meet immediate needs while also creating pathways towards longer-term stability for individuals and families in our community. We hope to open the shop and cafe in the Autumn of 2025.

Structure, governance and management

Carlisle Foodbank was set up as a Charitable Incorporated Organisation (CIO) with the Charity Commission (registration number: 1165332) on 27 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 are two paid members of staff: a part-time Operations Director and a part-time Manager.

Trustees are recruited amongst existing volunteers, and advertised on the Cumbria Council for Voluntary Service website.

The Board of Trustees consisted of seven members at the start of the period.

Following the resignation of Sue Angus in January 2025, Cath Prescott-Develing was elected as Chair in February 2025.

CARLISLE FOODBANK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr N McNulty (Resigned 18 August 2024) Mrs C Bowditch Ms C Prescott-Develing Mr E Bryant (Resigned 5 June 2024) Mr S Jermin Mrs SJ Angus (Resigned 7 January 2025) Mr D Kelton Ms M Twiss-Walker Mr J Heneghan (Appointed 5 March 2025) Mr T Metcalfe (Appointed 5 March 2025)

Recruitment and appointment of trustees

Trustee vacancies are advertised internally and externally, and expressions of interest are followed up with a selection process involving an initial informal discussion about the role with two Board members and a subsequent meeting with the full Board. In selecting individuals, the trustees have regard for the skills, knowledge and experience required for the role. A majority vote of the Board is required for the appointment of a new member.

Management of the relationship with agencies

Carlisle Foodbank operates on a referral basis, working closely with a wide range of trusted partners to ensure support reaches those most in need. We accept referrals from a broad network of agencies, including local charities, community organisations, housing associations, health services, and Cumberland Council. This collaborative approach ensures that individuals and families accessing the Foodbank are identified by professionals who are best placed to assess their circumstances and needs. By working in partnership across sectors, we can provide not only emergency food parcels but also help people connect with wider forms of support available within the community.

This year we were proud to open our new hub within Carlisle Foodbank. The hub provides a dedicated space for our referral agencies to meet with clients on a one-to-one basis in a supportive and confidential environment. The iintroduction of this facility has already proved to be a great success. It allows agencies to offer tailored advice and guidance directly within the Foodbank setting, helping individuals and families access the wider services and support they need. Our aim is to use this collaborative approach not only to provide immediate relief through emergency food parcels, but also to support people in moving towards a more sustainable living situation, reducing long-term reliance on food aid.

Key Management Personnel

The trustees have control of the charity so do not consider any staff are key management personnel.

The trustees' report was approved by the Board of Trustees.

Ms C Prescott-Develing

Trustee

5 December 2025

CARLISLE FOODBANK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CARLISLE FOODBANK

I report to the trustees on my examination of the financial statements of Carlisle Foodbank (the charity) for the year ended 31 March 2025.

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.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England & Wales (ICAEW), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Stuart Farrer BA(Hons), FCA, DChA

Sterling House 3 Wavell Drive Rosehill Carlisle Cumbria CA1 2SA

Dated: 8 December 2025

CARLISLE FOODBANK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
337,855
3,000
Investments
4
2,809
-
Total income
340,664
3,000
Expenditure on:
Cost of raising donations
and legacies
5
218,552
-
Charitable activities
6
110,745
3,000
Total expenditure
329,297
3,000
Net incoming resources before
transfers
11,367
-
Gross transfers between
funds
843
(843)
Net income/(expenditure) for the
year/
Net movement in funds
12,210
(843)
Fund balances at 1 April 2024
291,377
843
Fund balances at 31 March 2025
303,587
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
340,855
353,106
-
2,809
1,377
-
343,664
354,483
-
218,552
225,689
-
113,745
89,725
-
332,297
315,414
-
11,367
39,069
-
-
-
-
11,367
39,069
-
292,220
252,308
843
303,587
291,377
843		 Total
2024
£
353,106
1,377
354,483
225,689
89,725
315,414
39,069
-
39,069
253,151
292,220

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CARLISLE FOODBANK

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one year
15
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds
18		 2025
£
27,168
1,688
272,064
300,920
(1,673)		 £
4,340
299,247
303,587
-
303,587
303,587		 2024
£
34,881
1,579
255,960
292,420
(1,734)		 £
1,534
290,686
292,220
843
291,377
292,220

The financial statements were approved by the trustees on 5 December 2025

Ms C Prescott-Develing Trustee

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity 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 Unit 4, Tower Court, West Tower Street, Carlisle, CA3 8QT.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Donated goods are 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.

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment

15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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.

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations - Foodbank
91,081
-
Donations - Grants
30,000
3,000
Donated goods
210,839
-
HMRC Gift Aid
5,935
-
337,855
3,000		 Total
Unrestricted
funds
2025
2024
£
£
91,081
82,390
33,000
35,679
210,839
228,133
5,935
6,904
340,855
353,106		 Total
Unrestricted
funds
2025
2024
£
£
91,081
82,390
33,000
35,679
210,839
228,133
5,935
6,904
340,855
353,106
353,106
4 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 2,809 1,377
5 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Cost of donated food 218,552 225,689

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation and impairment
Orther orginisations
Rent
Food Purchases
Electricity
Insurance
Repairs
Other establishment & office costs
Website
Sundry
Share of support and governance costs (see note 7)
Governance
Analysis by fund
Unrestricted funds
Restricted funds
Support costs allocated to activities
Governance costs
Analysed between:
Total		 Total
2025
£
43,609
569
912
20,000
36,199
1,963
3,875
395
1,420
638
2,271
111,851
1,894
113,745
110,745
3,000
113,745
2025
£
1,894
1,894		 Total
2024
£
32,697
186
888
20,000
23,249
2,448
3,528
-
1,814
139
3,164
88,113
1,612
89,725
89,725
-
89,725
2024
£
1,612
1,612

7 Support costs allocated to activities

Governance costs includes payments to the independent examiner of £635 (2024: £600) for independent examination fees and £790 (2024: £1,012) for other fees.

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements 635 600
Depreciation of owned tangible fixed assets 569 186

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
2 2
Employment costs 2025 2024
£ £
Wages and salaries 42,337 31,744
Other pension costs 1,272 953
43,609 32,697

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12 Tangible fixed assets

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
13
Stocks
Stock of food bags
14
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 Equipment
£
2,913
3,374
6,287
1,378
569
1,947
4,340
1,534
2025
2024
£
£
27,168
34,881
2025
2024
£
£
7
-
1,681
1,579
1,688
1,579
2025
2024
£
£
130
264
1,543
1,470
1,673
1,734		 Equipment
£
2,913
3,374
6,287
1,378
569
1,947
4,340
1,534
2025
2024
£
£
27,168
34,881
2025
2024
£
£
7
-
1,681
1,579
1,688
1,579
2025
2024
£
£
130
264
1,543
1,470
1,673
1,734
6,287
1,378
569
1,947
4,340
1,534
2024
£
34,881
2024
£
-
1,579
1,579
2024
£
264
1,470
1,734

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16 Retirement benefit schemes

Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 1,272 953

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
Food Voucher scheme 843 3,000 (3,000) (843) -
Previous year: At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
Food Voucher scheme 843 - - - 843

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. .

At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
General funds 291,377 340,664 (329,297) 843 303,587
Previous year: At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
General funds 252,308 354,483 (315,414) - 291,377

CARLISLE FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
4,340
-
Current assets/(liabilities)
299,247
-
303,587
-
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
1,534
-
Current assets/(liabilities)
289,843
843
291,377
843		 Total
2025
£
4,340
299,247
303,587
Total
2024
£
1,534
290,686
292,220

20 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
20,000
16,667
36,667		 2024
£
20,000
36,667
56,667

21 Related party transactions

There were no related party transactions during the year.