WIRRAL FOODBANK
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2022
Registered Charity Number: 1167967
Hailwood & Co.
Chartered Accountants

WIRRAL FOODBANK
YEAR ENDED 31 AUGUST 2022
CONTENTS
Page
Organisation infonnation
Report ot the Trustees
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
8- 12
Detailed income and expenditure account
13

WIRRAL FOODBANK
YEAR ENDED 31 AUGUST 2022
INFORMATION
REGISTERED CHARITY NUMBER
1167967
TRUSTEES
P L Davi¢s (Chair)
M Donnan Bsc FCA AMIMechE
Dr S Chadlvick
M Cleave
Mrs P J Walker
P C Franklin
Ms S J Caines
Ms L Cross
D sh￿pIes
Rev P McGovem
Mrs R Mullarkey
Mrs D Casewell
Rev C Hart
(Appointed I Septeinber 2021)
(Appointed I September 2021)
(Appointed I September 2022)
(Resigned 18 October 2021)
(Resigned 7 September 2021)
(Resigned I Sepiember 2021)
(Resigned I S¢pteinber 2021)
REGISTERED OFFICE
Wirral Foodbank Office
Unit 14 Wirral Business Centre
Dock Road
Birkenhead
Merseyside
CH41 IJW
BANKERS
HSBC
31 The Pyramids
Grange Road
Birkenhead
Wirral
CH412ZL
INDEPENDENT EXAMINERS
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF

WIRRAL FOODBANK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2022
The Trustees present their report and financial statements for the year ended 31 August 2022.
Reference and Administrative Details of the Charity? it5 Trustees and Advisers
The name of the Charity is Wirral Foodbank. All the Trustees ivho served during the year, deLqils of the
registered otfice and the Ch(Wity's professional advisers are listed on a sep(wate page at the front of the
accounts.
Structure, Governance and Management
Governing documenl
The charity is controlled by its governing document, a deed of trust, and constitutes a Charitable
Incorporated Organisation.
Organisational slructure
The strategic direction and management of the charity is governed by its Trustees.
Risk management
The major risks to which the Charity has been exposed, as identified by the Trustees, have been reviewed
and systems have been established to mitigate those risks.
Activities and Objectives
Objectives and aim
The charity was registered on 30 June 2016 in order to take over the operations of Wirral Foodbank
Charitable Trust, a Trussell Trust Foodbank on the Wirral. It is governed by its constitution, as amended
on 17 July 2019.
Public Benefil
The Trustees have complied with the duty in section 4 of the 2006 Act to have due regard to public
benefit guidance published by the Charity Commission.
Charilable objeclives
To relieve persons in England and IITales and specitically the Wirral and its Su￿ound1ng areas, who are in
conditions of need or distresq in such ways as th¢ TrL]Stees from tim¢ to time think fit.
Achievements and Performance
Thc Foodbank operatcs I I disiribution ccntrcs localed in churchcs and eommuniiy centres, which are
supplied by our ￿'arehOuSe in Wallasey. Individuals in need of food are directed to one of the many
agencies authorised to hold our vouchers. Non-perishable food is donated by members ot. the ot. the
public at supern]arket collections and at our many collection points.
We believe that the provision of emergency food is not the solution to poverty, regardless of how it LS

WIRRAL FOODBANK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2022
Achievements and Performance (continued)
distributed. To address this we developed Foodbank Plus as a separate charity, which we support via
donations.
During the year, the Charity supported 10,445 clients, including 3,558 children.
Financial Review
Resulls
At 31 August 2022, the Charity had total resources of £460,808, all of which are represented by net
current assets. This position is strong, and has resulted from a surge in donations as a result of the
pandemic and careful management of funds since.
The charity has made a deticit for the year of £15,068.
Reserves policy
The policy of the Charity is to retain a level of reserves sufficient to enable the Charity to continue to
operate for the short temi. It is hoped that an unrestricted reserve of at least six months typical
expenditure can be maintained.
General unrestricted reserves currently stand at £424,093, 13.3 months rLll]ning costs.
Investmentpolicy and objectives
It is not the Trustees intention to retain sufficient long term reserves to merit a detailed investment policy.
Sury)lus tunds are simply held in the Charity's current account.
Related parties
The Charity is controlled by its Trustees, and as such its Trustees are related parties of the Charity.
Auditors
Hailwood & Co. offer thcmselves for re-appointmcnt as auditors of the Charity, althou￿] under current
charity laNv they not required to report on the accounts in this capacity.
On behalf of the Trustees
Unit 14 Wirral Business Centre
Dock Road
Birkenhead
Merseyside
CH41 IJW
M Donnan (Jun 28. 2023. 5."10pml
M Donnan Bsc FCA AMIMechE
Trustee
28 June 2023

WIRIUL FOODBANK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2022
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdon] Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the charity and of the incoming resources and application of resources
of the charity for that period.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102}-
make judgenients and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any inaterial
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are also responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the tinancial posilion ot" the charitv and enable them lo ensure that the tinancial
statements comply M,"ith the Charities Act 201 l. They are also responsible for safeguarding the assets of
the charity and hence for taking reasonable steps for the prevention and detection of traud and other
irregularities.
The trustees who served during the year and up to the date of the report are set out on page l.
Signed for and on behalf of the trustees
M DDnnan (Jun 28, 20Yd, s."1￿MI
M Donnan Bsc FCA AMIMechE
Tn]stee
Unit 14 Wirral Business Centre
Birkenhead
CH41 IJW
28 June 2023

WIRRAL FOODBANK
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2022
I report on the financial statements of Wirral Foodbank for the year ended 31 August 2022 which are set
out on pages 6 to 13.
Respective responsibilities of the Trustees and examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is
not required for this year under section 144(2) of the Charities Act 2011 (The Act) and that an
independent examination is required.
Your income exceeds £250,000 and I arn qualified to undertake the examination through being a member
of The Institute of Chartered Accountants in EnRland and Wales.
It is my responsibility to:
Examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commissioners
under section 145{5}(b) of the 2011 Act; and
to state whether particular matters have come to my attention.
Basis of independent examiners, report
My examination was carried out in accordance with the General Directions given by the Charity
Cominissioners.
An examination includes a review ot.the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures
in the accounts, and the seeking of explanations trom you as Trustees conceming any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit a "true and
fair view" and the report is limited to those matters set out in the statement below.
Independent examiners, statement
In connection with my examination, no matter has come to my attention:
(l) which gives me reasonable cause to believe that, in any material respect, the requirei]]ents:
to keep accounting records in accordance with section 130 of the Act and
to prepare accounts which accord with the accounting records and to comply with the
accounting principles of the Statement of Recommended Practice.. Accounting and
Reporting by Charities (FRS 102}.
have not been met: or
(2) to which, in my opinion, attention should be drawn in order Lo enable a proper understanding of the
be reached.
A D French FCA
392-394 Hoylake Road, Moreton, Wirral, CH46 6DF
28 June 2023
Hailwood & Co.
Chartered Accountants
Registered Auditors

WIRRAL FOODBANK
STATEMENT OF FINANCLIL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2022
Unrestricted
Funds
Restricted Total Funds Total Fund5
Funds
2022
2021
Incoming resourees
Note
From generated funds
Voluntary income
Donations
357,740
10,000
367,740
478,460
Total incoming resources
357,740
10,000
367,740
478,460
Resources expended
Charitable activities
Governance costs
329,826
2,226
50,756
380,582
2,226
246,577
2,100
Total resources expended
332,052
50,756
382,808
248,677
Net movement in funds before transfers
25,688
(40,756)
(15,068)
229,783
Transfers between funds
li
Net movement in funds for the year
25,688
(40,756)
(15,068)
229,783
Brought torward at I September
398.405
77,472
475,877
246,094
Carried forward at 31 August
424,093
36,716
460,808
475,877
Movements in reserves are shown in notes l O and I l.
None of ihe charity's activities were acquired or discontinued during the above two financial years.
There are no recognised gains and losses in the years ended 31 August 2022 or 31 August 2021 other
than the surplusldeficit for those years.

WIRRAL FOODBANK
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2022
Note
2022
2021
Current assets
Debtors
Cash at bank
94,304
373,490
17,716
462,164
467,795
479,880
Creditor5:
Amounts falling due within one year
(6,986)
{4,003}
Net current assets
460,808
475,877
Total assets less current liabilities
460,808
475,877
Funds
Unrestricted
General
Designated
Restricled
io
io
li
424,093
251,785
146,620
77,472
36,716
Net assets
460,808
475.877
The tinancial statements on pages 6 to 12 were approved by the Trustees on 28 June 2023
and signed on their behalf by..
Donnan (Jun 28, 2023. S."1￿MI
M Dor]nan Bsc FCA AMIMechE
Trustee

WIRIUL FOODBANK
NOTES ON FII¥JANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
l Accounting policie5
Basis of accounting
The f￿anCIal statements have been prepared under the historical cost accounting rules, and
coinply with the Accounting and Reporting by Charities: Statement of Recommended
Practice (FRS 102) and The Charities Act 2011.
The charity is of such a size that it must prepare its accounts using the accruals basis.
Legal status
The Charity is a Charitable Incorporated Organisation.
Ineome and expenditure
All income and expenditure is accounted for using the accruals basis. Income is recognised
only when the Charity is legally entitled to it and its value can be accurately quantified.
Pension costs
Paymenls are paid into a defined contribution scheme, and accounted t.or on an accruals basis.
Taxation
The Charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the Trustees.
Trustees may decide to designate some ot"their unrestricted funds lor a specific pulyose.
Restricted funds can only be used for particular restricted purposes within the objects of the
Charity, and arise when specified by a donor or funds are raised for a specified pury)ose.
The purposes and uses of the more significant funds are set out in note I I to the accounts.
Unre4tricted Restri¢ted
Total
2022
Total
2021
Funds
Funds
2 Voluntary income
Donations
357,740
10,000 367,740 478,460
357,740
10,000 367,740 478.460

WIRRAL FOODBANK
NOTES ON FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Unrestricted Restricted
Funds
Funds
Total
2022
Total
2021
3 Charitable activities
Salaries & wages
Staff travel
Food purchases
Foodbank Plus
Rent
Warehouse costs
Motor expenses
Covid PPE costs
Postage, printing, stationery
Sundry
Utilities
Office costs
Telephone and internet
Insurance
Professional fees
Bank charges
Dislribution centres
58,507
307
58,507
307
20,756
20,756
12,221
30,000 211,500 107,714
30,837
19,703
12,849
13,555
12,569
7,185
2,956
561
659
14,392
1,272
1,740
3,847
1,532
59,240
181,500
30,837
12,849
12,569
881
2,854
983
4,843
2,291
2,787
1,633
285
16,700
881
2,854
983
4,843
2,291
2,787
1,633
285
16,700
329,826
50,756 380,582 246,577
Unrestrieted Restricted
Total
2022
Total
2021
Funds
Funds
4 Governance costs
Independent examinevs remuneration
In their capacity as examiners
In respect of other services
890
1,336
890
1,336
850
1,250
2,226
2,226
2,100

WIRRAL FOODBANK
NOTES ON FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
2022
2021
5 Salaries and wages
Staff cosls
Wages and salaries
Employers, national insurance
Employment allowance
Pension contributions
56,862
58,485
3,267
3,103
(3,267) (3,103)
1,644
755
58,507
59,240
Average number of full time equivalent employees
2022
2021
Management and administration
Project workers
4.00
1.40
1.20
4.00
2.60
In neither year did any employee earn in excess of £50,000, nor were the Trustees paid
remuneration or expenses. Pension costs are paid into a detined contribution scheme.
6 Taxation
As a registered charity, the company has no liability for taxation.
7 Related parties
Control
The Charity is controlled by its Trustees whose names are shown on page l .
Some ot. the Trustees also control Wirral Foodbank Plus (Charity No. 1190395).
Transactions with related parties
The Charity does not remunerate or pay expenses to Trustees.
During the year the Charity made grants Oft. £211,500 (2021: £107,714) to Foodbank Plus. Foodbank
Plus began operations on I September 2020, and was sel up so as to separate the advisory element of
the Foodbank's work from its core activities.
-io-

WIRRAL FOODBANK
NOTES ON FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
2022
2021
8 Debtors
Other debtors
94,304
17,716
94,304
17,716
2022
2021
9 Creditors due within one year
Other tax and social security
Sundry creditors and accruals
3,346
3,640
726
3,277
6,986
4,003
Balanee
Balanee
I September Incoming Outgoing
2021 resources
resources
Fund 31 August
transfers
2022
10 Unrestricted funds
General fund
251,785 322,860 (150,552)
424,093
Designated reserves
Post-COVID legacy fund
146,620
34,880 (181,500)
398,405 357,740 (332.052)
424,093
The Covid Legacy tund ivas established to commission specific projects to support initiatives to
addresq th¢ underlying causes of food poverty. One of the key initiatii'es has been Foodbank Plus, a
foodbank commissioned service delivered by Citizens Advice Wirral.
During the year, Foodbank Plus supported 2,389 clients, and dealt with 5,850 issues (mostly involving
debt, benefit delayslenquiries and housing). Individuals reLeived £134,725, Comprising of debt w'rite-
off. benefit enlitlem¢nts. grants from other sources and the provision of white goods.

WIRRAL FOODBANK
NOTES ON FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Balance
Balance
I Septenjber Ineoming Olltgoing
2021 resources
resources
Fund 31 Allgust
transfers
2022
11 Restricted funds
John Moor¢s
National Lottery
Trussel Trust
Wirral Borough Council
7,500
(7,500)
i 0,000 (i 0.000)
(12,500)
(20,756)
12,500
57,472
36,716
77,472
10,000 (50,756)
36,716
John Moores, National Lottery and Trussel Trust
This funding all Telates to the commissioning of Foodbank Plus from Citizens Advice Wirral.
Foodbank Plus seeks to address the underlying reasons why people need emergency food.
As Foodbank Plus is now established all restricted funds have been spent in respect ot"this.
Wirral Borough Council
Is t"unding for the purchase of emergency food.
-12-

WIRRAL FOODBANK
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2022
2022
2021
Income
Donations
Unreslricted
Restricted
357,740
10,000
388,726
89,734
367,740
478,460
Less Administration & Support Costs
Salaries & w'ages
Staff travel
Food purchases
Foodbank Plus
Rent
Warehous¢ costs
Motor expenses
Covid PPE costs
Postage, printing, stationery
Sundry
Utilities
Office costs
Telephone and internet
Insurance
Professional fees
Bank chaTges
Distribution centres
Accountancy fees
58,507
307
20,756
211,500
30,837
12,849
12,569
59,240
12,221
107,714
19,703
13,555
7,185
2,956
561
659
14,392
1,272
1,740
3,847
1,532
881
2,854
983
4,843
2,291
2,787
,633
285
16,700
2,226
2,100
382,808
248,677
Net surplus/(deficit) for the year
(15,068)
229,783
-13-


**Issuer** Hailwood & Co **Document generated** Wed, 28th Jun 2023 16:14:38 BST **Document fingerprint** df647a2e0d2863bcedd6ad47f7736846 

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