Earlsfiel
Registered Charity No.
1167812
Report and Financial Statements
Year ended 31 March 2025
F8 EARLSFIELD
gJEihQiODBANK
.J'I. COMMUNITY
I IFUND
REGULATOR

EARLSFIELD FOODBANK
CONTENTS
Page
Information
Trustees, report
4-10
Independent Examinerfs Report
11
Receipts and Payments Accounts
12
Statement of assets and liabilities
13
Notes to the financial statements
14-18

EARLSFIELD FOODBATr4K
INFORMATION
Trustees:
Rev. Isaac Achene
(Chair) resigned 31.3.25
Meg Fry
resigned 28.2.25
Robin Gisby
Sue Knowles
resigned 30.5.25
Lousie Pendry
Michael Walton
resigned 31.3.25
Address
16 Herondale Avenue.
London SW18 3JL
Charlty number
1167812

EARLSFIELD FOODBANK
TRUSTEES. ANNUAL REPORT
Earlsfield Foodbank is a Charitable Incorporated Organisation (CIO). The trustees adopted
the constitution on 17 March 2016 based on the 'CIO Foundation Constitution, PLJblished by
the Charities Commission. Earlsfield Foodbank was established for charitable purposes for
the public benefit and entered the Register of Charities on 23rfj June 2016 with the Registered
Charity Number 1167812.
Earlsfield Foodbank CIO is managed by a Board of Trustees selected for their range of skills
and strong endorsement of the organisation's objectives
The Earlsfield Foodbank was founded in October 2013 by the late Rev. Colin Roberts, the
parish priest of St John the Divine, in Garratt Lane, as a project supported by Churches
Together in Earlsfield.
Apart from the first charity trustees (including Rev Isaac Achene), every trustee is
appointed for a renewable term of three years. New trustees are appointed by existing
trustees considering the skills needed to ensure effective management of the foodbank.
On first appointment, new charity trustees are given a copy of the charity's constitution and
the latest Trustees, Annual Report and Statement of Accounts. Trustees are also
encouraged to familiarise themselves with the Charities Commission's publications
outlining the responsibilities involved in becoming a charity trustee.
The management of the charity is delegated to the Foodbank Manager and her Management
Team. The Manager and members of the Management Team attend foodbank sessions
implementing the guidelines laid down by the trustees in consultation with volunteers.
Trustee and volunteer meetings are held regularly to consider management guidelines,
progress since the last meeting and priorities for the next few months.
Trustees review the risks associated with the operation of the Foodbank and how these can
be mitigated on a regular basis. The Trustees have adopted a broad range of policies that
are intended to manage and minimise risks. Trustees and volunteers attend training that
seeks to enable them to deal with some of the problems faced by clients of the foodbank,
in particular through signposting clients to services run by third parties.
Towards the end of the year the Trustees had to implement a number of changes.
Michael Walton had to reti￿ as a Trustee and the Treasurer due to ill health and sadly
passed away in June 2025. The Trustees would like to record his outstanding contribution
to starting the Foodbank and working so hard over many years to make it what it is today.
We all owe him an enormous debt of gratitude.

Isaac Walton stepped down as Chair at the end of the year having served for many years
and having provided significant moral guidan￿ to the Foodbank's principles.
Although Meg Fry had to step down from her valuable role as a Trustee. we re very grateful
for the continuing support she had her team provide via the Home Community Café.
Sue Knowles kindly took over the Chair's role and handled the transition of both the
Trustees and the manager very effectively and sensitively. However she also had to step
down in June 2025. The Trustees are very grateful for her contribution.
Four new Trustees were appointed in the current year (2025126).. Beverley Morgan, Lucy
Keen, Denise Paul and Paul Henry who is also Treasurer. Robin Gisby took over as Chair.
The charity's objects were refined towards the end of the year to ba the relief of food poverty
in Earlsfield and the surrounding areas arKI in particular, but not exclusivel,y by providing
food supplies to individuals in need andlor charities, or other organisations working to
prevent or relieve povety
The charity's mission statement e¢hoes the revised charitable objects:
Our mission is to relieve food povety in SW18 and SW17. We provide a helping
hand to those facing food poverty in Earlsfield, offering support without
judgement.
Our aim is to relieve poverty by providing food but also to help our guests to
move on so that they ultimately no longer need food aid support.
We believe that no-one should go hungry and that all people, whatever their
circUmstan￿s, deserve dignity. respect and privacy.
The Trustees confirm that they have had due regard to the guidance on public benefit
published by the Charities Commission in exercising their powers and duties.
The Earlsfield Foodbank has identified strategic objectives to achieve its purpose:
Inspired by Christian social principles. the ethos of the Foodbank focuses on welcoming
everyone involved as persons deserving respect and generosity regardless of ethnicity,
gender, sexuality, class, race, religion or nationality
On first attending the foodbank..
To provide food, basic supplies and other essential support items as well as
emotional and other practical support for people and families who find themselves
in crisis.
In the medium temi..

To direct individuals to where they can get help and support to address problems
beyond food poverty through professional advi￿ or referral to appropriate agencies
engaged through the local network and those present at the foodbank.
In the longer term:
To help raise awareness of the nature. impact and prevalence of food poverty and
its underlying causes.
To build the Earlsfield Foodbank as a sustainable. well-run charity that will continue
to meet local needs, in the hope that in due course the ServI￿S of foodbanks will
become redundant as the campaign to eliminate food poverty succeeds.
During the period of this report the Foodbank continued to operate at St Andrew's
Church in Garratt Lane on Thursday mornings be￿een 9.30am and 12.00 pm.
During the period under review. guests were offered tea or coffee and pastries,
supplemented by a hot light breakfast.
The Trustees remain dete￿nined to help guests to improve their lives and to address
the various issues they fa￿ such as debt, employment. physical, social and mental
health problems. During the year Foodbank continued to fund the attendance of an
adviser from WandswortFkCitizens Advi￿. This funding is provided partly through
grant from the National Lottery Community Fund. The Family Action Wellbeing

Service (funded by Wandsworth Borough Council) is an early intervention mental
health servi￿. providing emotional and practical support to guests and their families
struggling with poverty. An adviser from St Mungo's attended the foodbank offering
support and advice for those in crisis through lack of housing or addiction. The
Foodbank is now also part of a local network of agencies {Refernet) providing a wide
range of support.
In addition to regular weekly support. the Foodbank has hosted ad hoc events to
support and help guests.
During the year under review major donations and grants received have included:
National Lottery Community Fund 20,000
Wandsworth Borough Council
15,000
Legacy
68,088
Restricted
Restricted
Restncted
The legacy was from the estate of Miss Phyllis Audrey Thompson. The foodbank is
extremely grateful to Miss Thompson for recognizing the charity as a worthy
beneficiary of her will. The Trustees would like to fund an activity in memory of Miss
Thompson but have yet to detennine how the unrestricted donation should be
utilized.
The Trustees are very grateful for the support of all major donors. As explained
above, the National Lottery Community Fund grant covered most of the cost of the
Citizens Advi￿ (CAB) presence at the foodbank sessions. Wandsworth Council's
grant was used to fund salaries of two of the charity's employees.
A new Foodbank Manager (Darius Delail-Baird) was appointed in February 2024,
prior to the year covered by this Annual Retum. He was dismissed due to
underperformance in July while on probation.
In September 2025 the previous Treasurer, in completing the Annual Return for
23124, became aware of a significant discrepancy with the provision of Energy
vouchers by the Foodbank to individuals. These vouchers can be exchanged for
cash at a Post Office.
It became apparent that at least £4.300 of vouchers, out of a total issued of £5,378,
were issued to him. his family or friends where they could be exchanged for cash.
The matter was reported immediately to the Charity Commission, the Metropolitan
Poli￿ and Action Fraud. A successful claim was made on our insurance policy less
the £1k excess on it. Internal pro￿sseS have been amended to prevent an
occurrence of this very regrettable incident. We are awaiting further updates from
Action Fraud who are pursuing the case.

The Trustees recognise the essential and generous contributions that need to be
made by the Foodbank Manager, and the volunteers. Following the dismissal of the
Foodbank Manager noted above, in July 2024 the Trustees appointed a new
managementteam comprising three part-time managers to each focus on different
aspects of management

needs. The aim was to divide their activities so that no aspect of the Foodbank
management is neglected and thatthey work together to build the donations, control
expenditure and improve systems.
Sadly, the number of guests suffering from mental health problems, drug and alcohol
addiction continued to increase. This together with abject poverty of many guests
presented considerable challenges to staff and volunteers on Thursdays. The
Trustees are very mindful of these challenges and are seeking to support managers
and volunteers in every way. A security guard attends the foodbank every week.
The Trustees continue to review how these challenges, going far beyond the provision
of food, can be managed in future" whilst retaining some of the unique and positive
results of welcoming all who are in need in our designated area of London.
The Earlsfield Together network has sUC￿eded in maintsining significant and
regular donations of money and provisions during the year. Volunteers include
those representing the engagement of local churches, the Earlsfield Baptist Church,
St Gregory's Catholic Church, St John the Divine. St Mary Magdalene Anglican
Church, the host church St Andrew's, Christ Revelation Faith Ministries and the
Ahmadiyya Muslim Community
The Foodbank is very grateful for the support of local businesses, in particular Just
Boilers, a company that has supported the foodbank with regular donations of food
and money since 2016 and Well Kneaded Pizza. Local schools have al￿ cyjntinued to
donate food and money, in particular Earlsfield Primary School. St Cecilia's, Ernest
Bevin and Wandsworth Prep. Significant donations have been re￿iVed from the
work of the Bounce Theatre. Local organisations and individuals have also raised
substantial sums through promoting events.
The Foodbank's partnership with the Home Cafe, which operates in St Andrew's,
continues to be invaluable. The cafe closes on Thursdays to allow the foodbank to
operate and has generously provided food for those guests attending the foodbank
including the coffee and a light breakfast that are currently offered to all guests.
Above all, the Trustees recognize the very generous support of the Parish Council
of St Andrew's that has welcomed and supported the foodbank by providing space for
the foodbank to operate and store its stock in a Portacabin alongside the church.
The monetary value of the immense contribution of volunteers is not ￿flected in the
accounts. Without the generosity of volunteers there would be no foodbank.
Currently a bank of 60 volunteers is regularly engaged in registering and advising
guests, sorting food and supplies, preparing food packages, planning food
purchases, and in welcoming guests on Thursday mornings. A team of volunteers

also goes out on Wednesday evenings to collect surplus Produ￿ from 14 local
supermarkets. The Foodbank remains extremely grateful for donations of food from
the Dons Action Group. Many supporters continue to donate food via supemiarket
collection boxes, their churches and many other groups.
During the year the foodbank has regrettably seen a considerabSe increase in the
demand for its services and the ServI￿S of the other organisations that operate in
tandem with the foodbank. The increase in the numbers of families and individuals
in need has been driven by the continuing 'cost of living crisis, and the inadequacy
of the social and financial support available to those in need. We are fortunate to
have the support of those organisations mentioned above who attend on a weekly
basis.
Maintaining a relationship with Refernet gives access to a wide range of local
support agencies depending on their individual needs. Volunteers continue to help
guests with a number of problems such as dealing with their energy supplier,
allowing those expert advisers from the organisations attending the foodbank to
concentrate on more complex cases.
As mentioned above, it is easy to underestimate the stress associated with
interacting with distressed guests seeking help, often as a last resort. The Trustees
are conscious of their responsibility to support Managers and Volunteers who have
to cope with the mentsl stress engendered when empathising with guests who are
often very distressed. The generosity of everyone engaged with the funding and
operation of the foodbank in time and spirit is the basis of all its achievements during
the year.
The financial statements are attached together with a Letter of Representation to Independent
Examiner and his Report.
The Trustees have concluded that Earlsfield Foodbank should seek to build up
unrestricted reserves that equate to a quarter of projected unrestricted expenditure for
the following year. Reserves at 31 st March 2025 represent 63 % of payments for
the year ended 31 March 2025 (2024 300A).
Signed on behalf of the Trustees:
Robin Gisby
Trustee
Date.
101(U.
10

Earlsfield Foodbank
Independent Examiner's Report to the Trustees
For the year ended 31 March 2025
I report on the accounts of the Earlsfield Foodbank ('the charity? for the year ended 31st March 2025.
Respective responsiblllties of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees conslder that an audit is not
required for this year under sertlon 144(2) of the Charities Art 2011 (the 2011 Act) and that an independent
examinatlon is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Art;
follow the prO￿dU￿$ laid down In the general dlrections given by the Charities Commission under
section 145(5)b of the 2011 Art; and
to state whether particular matters have come to rny attention.
Basls of Independent examinerfs report
My examination was carried out in accordance wlth the general directions given by the Charities
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with the accounting records. It also includes conslderation of any
unusual items and disclosures in the accounts, and seeking explanations from you as trustees concernlng
any such matters. The procedures undertakqn do not provlde all the evidence that would be required in an
audit and consequently no opinion is given as to whether the accounts present a 'true and falr view, and the
port is limlted to those matters set out Sn statement below.
Independent examlner's ststement
In connection with my examination no matter has come to my attention:
which gives me reasonable cause to believe that In any material respect the requirements;
to keep accountlng records In accordance wlth sectlon 130 of the 2011 Act; and
to prepare accounts which accord wlth the accounting ￿cOrdS, comply with the accountlng
requirements of section 132 Of the 2011 Act and with the methi)ds and principles of the
Statement of Recommended Accounting Practice: Accounting and Reportlng of Charltles
have not been met; or
2. to which, In my opinion, attention should be drawn in order to enable proper understandlng of the
accounts to be reached.
Hugh Birchall
Date

EARLSFIELD FOODBANK
Income and expenditure accounts for the year ended 31 March 2025
Total
Funds
2025
Tota I
Funds
2024
Unrestricted Restricted
funds
Funds
Notes
Incom•
Voluntary Income
Grants and Donations
Bank Interest
Total receipts
155,892
2,390
158,282
8,577
164,469
2,390
166,859
135,352
1,037
136,389
8.577
Expendlture
Charitable activities
121,242
8,505
129,747
142,163
Total resources expended
121,242
8,505
129,747
142,163
Net Movement in Funds and net
recelpts for the year
37,040
72
37,112
(5,744)
Fund balances at l Aprll 2024
38,939
13,334
52,273
58,047
Fund balanceg at 31 March 2025
75,979
13,406
89,385
52,273
12

EARLSFIELD FOODBANK
statement of Assets and Liabilities as at 31 March 2025
2025
2024
Notes
Current assets
Cash at bank and short-tem deposlts
118,814
54,525
Current liabilltles
Creditors
Deferred grants
(2,405)
(27.024)
(2,252)
Total current Ilabilities
(29,4291
(2,252)
Total net assets
89,385
52,273
Represented by:
Funds and reserves
Restricted fund
Unrestricted fund - General fund
13,406
75,979
89,385
13,334
38,939
52,273
The financial statements were approved and authorised for issue by the Board on 28 January 2026 and signed
on i
behalf by:
Gisby (Trustee)
13

EARLSFIELD FOODBANK
Notes to t
ccoun
l. Accounting policies
a) Basls of preparatlon
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 to the UK and Republic of Ireland
(FRS102) (Charities SORP FRS 102) the Financial Reporting Standard applicable to the UK and the
Republic of Ireland (FRS 102),
Assets and liabilities are initially recognlzed at historical cost or transactlon value unless otherwise
stated in the relevant accounting policy or note.
b) Public Benefit entlty
The CIO meets the definition of a public benefit entlty under FRS 102
c) Golng Concern
The Trustees consider that there are no material uncertainties about the CIO'S ability to continue
as a going concern. The accounts have been prepared on a going concern basis.
d) Income
Income is recognized when the charity has entitlement to the funds and any performance
conditlons 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
recognized when the charity has entitlement to the funds, any performance conditions attached to
the grant have been met, it Is probable that the Income wlll be recelved and the amount can be
measured reliably and is not deferred.
Donated food and other supplies are valued at a deemed 'fair value, when and where posslble.
Such 'deemed value, has been based elther on the weight of food and supplies or the value place
on them by the provider.
Current policy is to place no monetary value on the generously donated tlme that volunteers
spend working for the charity.
e) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expendlture
which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received and generated for
charitable purposes.
f) Expenditure and liablllties
Liabilities are recognized once there Is a legal or constructive obligation to make a payment to a
third party, It is probable that settlement will be requlred and the amount of the obligation can be
measured reliably.
Expendlture on charitable activities includes the cost of food and goods, any distribution costs and
other activities undertaken to further the purposes of the charity and their support costs.
14

EARLSFIELD FOODBANK
Accounting policies (continued)
g) Deferred Income
Any income that Is made to cover expenditure over a defined period will be allocated pro rata to
the year under review and to any future period of time. The amount allocated to the year under
review is accounted for in receipts. Amounts allocated to subsequent years are shown as deferred
grants.
Voluntary Income
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Donatlons
Legacy received
National Lottery
Wandsworth Borough
Leveller Donations
Breakfast Donations
Insurance claim received
Donations - welghed food and
supplies
67,727
68,088
67,727
68,088
5,833
2,143
72
529
3,308
16,769
90,022
5,833
2, 143
72
529
10,000
12,000
636
644
3,308
16,769
22,050
155,892
8,577
164,469
135,352
Food donated during the year ended 31 March 2025 has been valued at £1.50 per kllo (2024
£1.50 per kilo). All food donated was assumed to have been distributed during the year.
Monetary donations include gift aid when recelved.
The Restricted Income relates to
l. A grant of £20,000 was received in August 2024 from the National Lottery Communlty Fund
to fund the cost of advisers from the Wandsworth Citizens Advice Bureaux attending
foodbank sesslon to support guests from I September 2024 to 31 August 2026. Funding
of £5,833 was utilised during the year.
2. A grant of £15,000 was received from Wandsworth Borough Council out of their 'Cost of
Living Grant Fund, in December 2024. This grant is to be used to fund the cost of employing
operations managers from l March 2025 to 30 September 2025. Funding of £2,143 was
utilised during the year.
15

EARLSFIELD FOODBANK
(continued)
3. Payments
Unrestrirted Restrlrted Total
2025
2025
2025
Total
2024
Analysis of expenditure on
Charitable actlvitles
Charltable activities
Dlrect costs
Salaries costs
Value of food distributed
27,386
63,034
2,143
29,529 22,054
63,034 75,715
Wandsworth Citizens, Advice
Cost of Breakfasts for guests
Energy Vouchers
Security costs
Waste Recycling
Foodbank equipmenvbags
Computers and printers
Total dlrect costs
7,167
7,091
5,833
529
13,000 13,000
7,620
3,771
10,455
7,550
1,355
671
1,500
8,505 122,578 136,071
7,800
1,421
174
7,800
1,421
174
114,073
Indlrect costs
St Andrew's for space and energy
Payroll Service
Phone Costs
Stationery and prlnting
Mentorlng costs
Recruitment cost
Insurance
Bank costs
Subscriptions
Website costs
Travel, cleaning and sundries
3,900
322
235
339
925
3,900
322
235
339
925
3,750
265
141
332
540
199
410
60
50
253
92
544
60
60
286
498
544
60
60
286
498
Total Indlrect costs
7,169
7,169
6,092
Total resources expended
121,242
8,505 129,747 142, 163
16

EARLSFIELD FOODBANK
Notes to the accounts (continued)
Analysis of expenditure on Charitable activities (continued)
Food distributed during the year ended 31 March 2025 comprised the cost of food purchased directly
by the foodbank amounting to £46,265 (2024 - £53,665) and the value placed on food donations
in kind of £16,769 (2024 - £22,050), valued at £1.50 per kilo.
Restricted expenditure related the cost of the Wandsworth Citizens Advice contract for the year
funded by the National Lottery Community Fund and Wandsworth Council's Capacity Building and
Cost of Living Grants. Addltlonal restricted expenditure relates to contributions to the cost of
offering breakfast to guests funded by specific appeals. All other expenditure is funded by
unrestricted Income.
No Trustees received any remuneratlon In respect of their services as Trustees during the period
(2024 - none). No travelling expenses were reimbursed to Trustees during the period
During the year to 31 March 2024 energy vouchers with a value of £4,308 were mlsappropriated.
This matter was reported to the Metropolltan Pollce, the Charity Commlsslon and Zurlch Insurance.
During 2024-25, £3,308 was recovered under the Charity's insurance policy.
4. Analysis of the cost of key management
31 March 2025 31 March 2024
Salary
National insurance costs
Pension costs
29, 142
21,635
387
419
Full time equivalent
No employee received remuneration above £60,000. The key management of the foodbank
comprises the Foodbank Manager and the Trustees. One Foodbank manager resigned in June 2024
and was replaced by three part-time Foodbank managers who worked a total of 40 hours per week.
Transactlons wlth Trustees
None of the Trustees have been paid any remuneration or received any benefit from the charity.
No Trustee expenses have been incurred In the year under review.
There were no related party transactions during the year under review.
17

EARLSFIELD FOODBANK
(continued)
6. Deflned Contribution pension scheme
The charity operates a defined contributions pension scheme. The assets are held separately from
those of the charity in an independently administered fund.
The employer's pension costs
represent contributions payable by the charity to the fund and amount to £419 (2024 - £173).
Current Liabilltles
31 March 2025
31 March 2024
Credltors
HMRC and Pension
Wandsworth Citizens Advlce
85
2,320
2,405
86
2,166
2,252
Deferred grants
Grant from Wandsworth Councll
Grant from the National Lottery Fund
12,857
Funds
At l Aprll
2024
At 31 March
2025
Receipts
Payments
Total Unrestrlcted funds
Total Restrlcted funds
38,939
13,334
158,282
8,577
121,242
8,505
75,979
13,406
Total funds
52.273
166,859
129.747
89,385
Guarantees
There have been no guarantees glven by the charity at 31 March 2025.
10.
Debt
There is no debt outstanding which is owed by the charity and which is secured by an excess charge
on any of the assets of the charity at 31 March 2025.
11.
Governlng Document
The organisation is a Charitable Incorporated Organisation - registered on 23 June 2016 as a body
corporate under part 11 of the Charities Act 2011.
18

EARLSFIELD
FOODBANK
24 Frewin Road
London
SW18 3LP
25 January 2026
Hugh Birchall
2 Tilehurst Road
London
SW18 3ET
Dear Hu8h
Letter of Re
resentstlon
The following representations are made on the basis of enquires of management and staff with
relevant knowledge and experience such as we consider necessary in connection with your
independent examination of the charityls financial ststements for the year end 31" March 2025.
These inqulres have Included inspectFon of supporting documentation where approprlate and are
sufficient to satisfy ourselves that we can make each of the followin8 representstions. All
representations are made to the best of our knowledge and belief.
Generdl
l. We acknowledge that work perfomed by you is substantially less in scope than an audit
performed in accordance with International Standards on Auditing (UK) and that you do not
express an audit opinion.
2. We confirm that the charity was entitled to exemption under section 144 of the Charities Act
2011 from the requirement to have its financial statements audited for the year ended 31ft
March 2025.
3. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing
financlal statements in accordance with the applicable law and United Kingdom Accounting
Standards {United Kingdom Generally Accepted Accounting Practice), being satisfied that
they give a true and fair view and for making accurate representations to you.
4. All the transactions undertaken by the charity have been properly reflected and recorded in
the accounting records.
5. All the accounting records have been made available to you for the purpose of your
independent examination. We have provided you with unrestricted access to all the
appropriate persons within the charity, including minutes of all management and trustee
meeting and correspondence with the Charity Commissioners.
6. We have been unable to provide to you invoices supporting payments during the year,
following the transition from the former to the current TreaSU￿r.
7. The financial statements are free of any material misstatements, including omissions.
Assets and liabilities

8. The chartty has satisfactory title to all assets and there are no liens or encumbrances on the
charity's assets, except for those that a￿ disck)5ed in the notes to the financial statements.
9. All actual liabilities have been recorded or dFSclosed as appropriate. There were no
contingent liabilities or guarantees given to third partie5.
10. We have no plans or intentions that may materialty alter the carrying value and where
relevant the fair value measurements or classlfication of a55et5 and liabilitles reflected in the
financial statements.
Accounting estimats
11. Signtficant assumptfons used by us in making the accountrng estimates, including those
measured at fair value are reasonable
Legal claims
12. We have disclosed to you that there are no legal claims in connection with litigation that
have been or are expected to be received. Therefore, no claims need to be reflected in the
financial statements.
13. Wé have disclosed to you that there are no instances of non-compliance or suspected non-
compliance with laws and regulations whose effects should be considered when preparing
the financial statements.
Related parties
14. Related party relationships aTrd transactions have been appropriately accounted for and
disclosed in the financial ststements. We have disclosed to you all relevant Information
conceming such relatlonshlps and transactions and are not awa￿ of ary other matters which
require disclosure in order to comply with legislative and accountin8 stsndard requirements.
Subsequent
15. All events subsequent to the date of the financial statements which require adjustment or
disclosure have been properly accounted for and disclosed.
Going concern
16. We believe that the charl￿S financial statements should be prepared on a going concern
basis on the grounds that current and futures sources of funding or support will be more
than adequate for the charity's needs. We have considered a period of twelve months from
the date of approval of the financial 5tstements. We believe that no further disclosures
relating to the chariVs ability to continue as a going concern need to be made in the
financial statemen
Grants, donatlons and other income
17. All grants, donations and other income, the receipt of which is subject to specific terms or
conditions have been notified to you. The￿ have been no breaches of terms or conditions in
the application of such income.
Yours faithfully
For and on behalf of the Trustees of the Earlsfield Foddbank
Paul Henry
Treasurer and Trustee