WIRRAL FOODBANK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Reglstered Charlty Nunjber: 1167967 Hailwood & Co. Chartered Accountants
WIRRAL FOODBANK YEAR EF4DED 31 AUGUST 2025 CONTENTS Page Organisation infomation Report of the TTllStees Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 8-12 Detailed iiicome and expenditure account 13
WIRRAL FOODBANI< REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present their report and financial statements for the year ended 31 August 2025. Relerence and Administrative Details of the Charity? its Trustees and Advisers The name of the Charity is WllTal Foodbank. All the Trustees who served duiing the year, details of the regisleiEd office and the Charity's piofessional Etdvisei's are listed on a separate page at the fiont of the accounts. Structure, GovernAnee and Management Governing documeAt The Chlty is controlled by its governing documenL a deed of trust. and constitutes a Charitable Incorpol'ilted Organisation. Orgonisational structure The strategic direction and management of the charity is governed by its Trustees. Risk management The major risks to wbich the Ch]tY has been exposed, as identified by the Trnstee8. have been r¢viewed and systen]s have been established to mitigate those tisks. Activities and Objectives Objectives and aims The charity was Tegistered on 3U June 2U16 in order to take over the operattons ot Wirral boodbank Charitable Trust, a Trussell Foodbank on the Wirral. It is governed by its constillEtion, as amended on 17 July 2019. Publtc Benefil The Trustees have cornplied with the duty in section 4 of the 2006 Act to have due regard to public benefit guidance published by the CharRty Cotnn]ission. Charit4th1e objectives To relieve persons in England and Wales and specifically the WirA'al and its surrounding las, who are in conditions of need or distress in such way8 the Trll8te&8 from time to tirne think fit. Achievements and Performance As of 31 Augll8t 2025, the Foodbank operated 11 disttibution centres located in loc Ch'cheS and cornmunity cents'es, all supplied with food trom the central WEhOuSe in Wallasey. The Foodbank works with 142 refeiTaI agencies, including the local Collncil, Citizens Advice wial. and other organisations authorised to issue foodbank vouchers. These vouchers allow individuals and families experiencing food insecurity to access emergency food support at one of the distiibution centres. At these centres, they receive food and other essential itetns sufficient for three days. In addition, individuals are offered advice and suppoit to help address the underlying causes of theii crisis. The Foodbllnk is supported by the generosity of local churches,
WIRRAL FOODBANK YEAR ENDED 31 AUGUST 2025 INFORMATION REGISTERED CHARITY NUMBER 1167967 TRUSTEES P C Fi'anklin (Chair) P L Davies (Chaii) S Rahman L Milns L Cross S Chadwick C Sharp G Peters R Cubbin P Simpson l. Braddock M Brown D ShatpleB S J Caines M Cleave M Donnan (Resigned 30 August 2025) (Appointed I SepeembeT 2025) (Appointed I September 2025) (Appointed I September 2U25) (Appointed I September 2a2fj) {Appointed I sepLber 2025) (Appointed l .8eptember 2025) (Resigned 18 July 2025) (Resigned 9 July 2025) (Resigned 14 January 2026) (ReSI¢d 30 August 2025) REGJSTERED OFFICE Wial FIK)dbank Office Unit 14 Wirral Business Centre Dock Road Birkenhead Merseyside CH41 IJW BAN[lis HSBC 31 The Pyramids Grange Road Birkenhead Wirral CH412ZL CAF Bank 25 Kings Hill Avenue Kings Ilill Wesl Malling Kent MB19 4TA Flagstone Clax'eville I.Iouse 26-27 Oxendon Street London SWIY 4EL INDEPENDENT EXAMINERS Hailwood & Co. Cliartered Accountants 392-394 Hoylake Road Morelon Wirral CH46 6DF
WIRRAL FOODBANK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 AchievemenÉs and Performance (continued) membeis of the public, and local businesses, who contribute both food and financial donations to sustatn its SeICeS and support the local community. Over the past 12 months. wirr Foodbank has suppoi'ted 6,873 households, providing a total of 14,188 emergency food parcels, of which 4,717 were foi children. Howevei, the Foodbank recognises that the PTOVAsion of emeigency food alone is not a long-term solution to poverty. To help address the root causes of food insecurity, the organtsation commissions Citizens Advice Wirral to delivcr the Foodbank Plus service. This programme provides advice and pi'actical support to individuals facing fanCIal hardship. Financial Review Results At 31 August 225, the Charity had totaI resouices of £456,832, 811 of which r¢presented by net cun'ent assets. The charity has made A deficit for the year of £63,923. The deficit is due to the payment made to Foodbank Plus which supports clients who need help with debts and associated advice. Wirral Foodbank is expecting to make a deficit in 2026 as it is coiiimitted to Foodbank Plus until 31 Decembci" 2026. Any extension beyond this would require external funding. A Fundraising committee has been set up to %eneiate income and donations and the Trustees are focused on applying for grants to help with various projects and food costs. Reserves policy The policy of the ctltY is to retain a level of r¢seiwes sufficient to enable the Charity to continue to operate for the short ternL It is hoped that all unrestricted reserve of at least six months typical expenditure can be maintained. General unrestricted irserves currently stand at £247,846, 8.4 months ntnning costs. Inveshnentpolicy tlnd objectives It is not the Trustees intention to retain sufficient long term reserves to merit a detailed investment polkcy, howevei, to maximise income for the charity any surpllls funds are held in short-medium term deposit accounts. Related parties The Charity is controlled by its Trustees, and as such it8 Thistees are i'elated parties of ihe Charity. Auditors Hailwood & Co. offei themselves for re-appointment as auditors of the Charity. although undei ell8t charity law thcy not i'equired to repoit on the accounts in this capacity.
WIRRAL FOODBANK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Statement of Trustees, Responsibilities The trustees are responsible for preparing th¢ Trustees, Atmual Report and the financial statemellts in accordance with applicabIe law and United Kingdom Accounting Standards (United Kingdum Generally Accepted Accounting Pi'actice). The law requires the trustees to prepare financial statements for each fLnanciaI year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resowres of the charity for that period. In preparing these financial statements, the tsustees are required to: select suitablc accounting polioies and apply ihem consistently. observe th¢ mcthods and piinciples in the Charities SORP 2019 (FRS 102)" tnake judgements and estimates that are i'easonable and prudent. state whether applicable UK Accounting StallddS have been followed. subject to ally Inaterial departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappioprAate to presume that the charity will continue in operation. The truslKs arc also i-espon8ible foi. keeping adequate accouiiting iECOJ-ds that disclose with reasoiiable accuracy at ally time the financial position of the chaiity and enable them to eiisure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charAty and hence for taking rcasonablc stcps foi" tlit VLYvcnliun and deiection of fraud and other IegUlarlties. Tbe trustees who served during the year and up to the date of the report set out on page l. Signed for and on behalf of the trustees P C Franklin Chaii Unit 14 Wirral Business Centre Birkenhead CH41 IJW L Milns FCA MAAT Tstee Unit 14 Wirral Business Cents'e Birkenhead CH41 IJW 20 May 2026 20 May 2026
WIRRAL FOODBANK INDEPLNDENT EXAMINER'S REPORT TO THE TRusTEs FOR THE YEAR ENDED 31 AUGUST 2025 I ieport on the financial statements of Wirral Foodbank for the year ellded 31 August 2025 which are set out on pages 6 to 13. Respective responsibilities of the Trustees and examiner The Trustees e responsible for the preparation of the accounts. The Trustees consider that an audit 18 not i'equired lor 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 aud I am qualified to undertake tbe ¢xaTnination through being a member of The Institute of Chartered Accountaiits in England 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 G¢tLeral Directions given by the chltY Con]missioners nder section 145(5)Ib) of the 2011 Act: aud to state whether particulai matters have com¢ to my attention. Basis of independent ex2miners' report My examination was carried out in accordance with the General Directions given by the Charity Con]missioners. An examiiiatioii includes a i'eview of the accountino records kept by the cliarity and a cOmp]son of the accounts piesented with those records. It also includes consideiation of any unusual items oi disclosures in the accounts, and the seeking of explanations fiom you as Tiustees concerning any such matters. The procedures undertaken do not providc all the evidence th<it would be required in an audit a "true aud fair view and the report is limited to those matter8 set out itl the statement below. Independent exan)illers' statement In connection with my examination, no matter has come to my attention: (l) whtch gives me reasonable cause to believe that. in any material iespect, the requirements: to keep accounting record8 in accordance with section 130 of the Act and to pi'epare accounts which accord with the accounting records and to comply with the accounting principles of the Statemcnt of Recommended Piactice: Accounting and Reporting by ChitieS (FRS 102). have not been met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the be reached. A D French FCA 392-394 Hoylake Road, Moreton, Wiiral, CH46 6DF 20 May 2026 Hailwood & Co. Chariered Accountants Registered Auditors
WIRRAL FOODBANK STATEMENT OF FINANCIAL ACTIVITtES FOR THE YEAR ENDED 31 AUGUST 2025 Unrestiicted Funds Restrleted Total Funds Total Funds Funds 2025 2024 Incoming resources Note Froni generated fimds Voluntary income Donations Gift aid Grallts receivable 270,779 37,031 500 271,279 37.031 144,501 350,233 18,468 134,763 144,501 Other income 17,549 17,549 9,253 Total incoming resources 325,359 145,001 470,360 512,717 Resources expended Charitable activities Governance costs 414,566 2.520 117,197 531,763 2,520 451,555 2,418 Totsl resources expended 417,086 117,197 534.283 453,973 Net movement in fund.s hp.fore trIgr@r$ {91,7?7) 27,804 (63,923) 58,744 Transfers between lunds 11 Net movement in funds for the year Brought forward at I Septembei" (91,727) 27,804 (63,923) 58.744 513,364 7,391 520,755 462,011 Carried forward at 31 August 421,637 35,195 456,832 520,755 Movements in reseeS shown in notes 10 and I l. None of the chity'S activities were acqull'ed or discontinued dui'ing the above two financAal years. There are no recognised gains and losses in the years ended 31 August 2025 or 31 August 2024 other than the deficiusurplus foi. those years.
WTRRAL FOODBANK BALANCE SHEET FOR THE YEAR ENDED 31 AUGUST 2025 Note 2025 2024 Current assets Debtors Cash at bank 66.581 467,258 42,925 628,801 533,839 671.726 Creditors: Amounts falling due within one year (77,007) (150,971) Net current assets 456.832 520,755 Total assets less current liabilities 456.832 520,755 Funds Unrestricted General Designated Restricted 10 10 11 247,846 173,791 35,195 222,010 291,354 7,391 Net assets 456.832 520,755 The financial statements on pages 6 to 13 were approved by Lbe Tiustees on 20 May 2026 and signed on theAr behalf by: P C Franklin Chair L Milns FCA MAAT Tillstee
WIRRAL FOODBANK NOTES ON FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 l Accounting policies Basis of accounting The £inancial statements have been prepared undeT the historical cost accounting rules. and comply 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 prepaiE its accounts using the accruals basis. Legal status The Charity is a Chwitable Incorporated Oi'ganisation. Ineome and expenditure income and expenditure is accounted for using the accrnal8 basis, Income is recognised only when the Charity is legally entitled to it and its value can be accuiately quantified. Penslon costs Payments are paid into a defined contribution scheme, and accounted for on an accrnals basis. Taxation The chltY is exempt fiDrn tax on its chaiitable actiiiilies. Fund accounting Um'estricted funds can be used in accordance with the charitable objectives at the discretion of the Trnstccs. Trustees may decide to designate some of theii" unrestricted funds for a specific purpose. Restricted funds can only be used for particular r¢stiicted purposes within the objects of the Charity, alld arise when specified by a donor oi" lld8 are raised for a specified purpose. The purposes and uses of the mol'e 8ignrficant funds are set out in note I I to the accounts. Unrestricted Restricted Funds Funds Total 2025 Total 2024 2 Incoming resources Vnluntary ineome Donations Gift aid Grants received Other income Bank and other inteirst i'eceived 270,779 37,031 500 271,279 350,233 37,031 18.468 144,501 144,501 134,763 17,549 17,549 9,253 325,359 145.001 470,360 512,717
WIRRAL FOODBANK NOTEIS ON FANcL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Unrestricted Restrleted ri unds Funds Total 2025 Total 2024 3 Charitable activities Salaries & wages Sta£E travel Food purchases Foodbank Plus Rcnt Warehouse costs Motor expenses Payroll costs Subscriptions Sundry Utilities Office costs Telephone and internet Insurance Professional fees Piinting, postage and st8tionery Bank charges Distribution centr&s Client advice and support Donations Staff training 84,061 1.438 330 140.984 42,465 6,649 15,840 631 407 1,139 9.607 6,050 4.160 7.000 21.650 1,369 3,471 25,296 34,952 5,0 2,067 40,507 124,568 91,856 1,438 1,753 77,020 168.952 140.984 13,110 42,465 42,524 6,649 6,6l3 15,840 16.061 631 540 407 360 1,139 395 9,607 5,718 6,050 5,763 4,L60 2,857 7,000 6,394 21,650 9,085 1,369 3,471 25.296 34,952 5,000 2,067 76,690 842 23,700 55,032 414.566 117,197 531.763 451,555 Unrestricted Restricted Funds Funds Totsl 2025 Total 2024 4 Governance costs Independent examiner's i'emuneration In their capacity as examiners In respect of other seic&S 1,008 1,512 1.008 1,512 967 1.451 2,520 2,520 2,418
WIRRAL FOODBANK NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 5 Salarie8 and wages Staff costs Wages and salaries Employers, national in8uiance Employment allowance Pension contributions 118,176 88,231 11,097 7.020 (6,733) (6,526) 2,028 3,131 124.568 91,856 Average number of full time equivalent employ Management and administration 2025 2024 4.91 3.69 4.91 3.69 In neitliei. yeai. did any employee eai'll in excess of £50,000, iior weiE the Ti-ustees paid iemuneration or expenses. Pensioii costs are paid into a defined contribution scheme. 6 Taxation As a regAstered charity, the company has no liability for taxation. 7 Related parties Control The Charity is contiY)Iled by its Tiustees wh08e names are shown on page l. Some of the Tiustees also control Wirral Foodbank Plus (Charity No. 1190395). Some of the Trnstees also control Wirral Foodbank (Charity No. 1145123). Transactions with related parties The Charity does not remunerate or pay expenses to Ti'ustees. During the year the Charity made grants of £140,984 (2024.. £13,110) to Foodbank Plus. Foodbank Plus began opeT2tions on I September 2020, and was set up so as to separate the advisory element of the Fuodbank's woi'k from its core activities. -10-
WIRRAL FOODBANK NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 8 Debtors Other debtors 66,581 42,925 66,581 42,925 2025 2024 9 Ci'editors due wAthln one year Other tax and social security Deferred income SundTy creditors and accruals 1,551 3,407 25,666 126,261 49,790 21,303 77,007 150,971 This is deferred Ancome in respect of iestricted funding foi the period I September 2025 to 31 March 2026 towards the funding of Ihe Con]munity Organisei. and Campaign Managei post. Balance Balanee I September IncoJ))lllg Outgoing 2024 resources resources Fund 31 August transfers 2025 10 Unrestrlcted funds General fund 222,010 325,359 (276,102) (23,421) 247,846 Designated reserves Community organiser and campaign manager Foodbank Plus fund 15,939 15,939 7.482 157,852 291,354 (140,984) 513,364 325,359 (417,086) 421,637 11-
RRAL FOODBAIYK NOTES ON FJNANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 10 Unrestricted funds (eontinued) The Fnodbank Plus project has been committed by the trustees up to 3] December 2026, and the bal(ce on the fund reprcscnts that commitment. In the last 12 months, Foodbank Plus has supported 2,628 households with 4,521 issues (mainly debt and social security related) and secured ovei £1 million ill financial gains for clients. These gains include debt wiite-offs, new or reassessed social securAty payments, and the provision of essential household Rtems such as white goods. Foodbank Plus was developed as a separate cbarity and is supported ttOUgh donatio[. The Trustees have agreed to fund the Community orgalliser and catnpaign manager post from l April 2026 to 31 August 2026 from unTestricled reserves once the reslrictcd deferred income has ill out (see note 9). Balance I September Incoming Outgoillg 2024 resour£e5 resoiire Balance Fund 31 August transfers 21)25 11 Restricted funds Wiii'al Boj'ougli Couiicil Household fuiid #3 Wiri21 Borough Couiicil Household fund #2 Trnssel Arnold Llark 100,000 (67,523) (1,776) 30,701 (9,167) L,776 44,501 (40.507) 500 7,391 3,994 500 7.391 145,001 (117,197) 35,195 Wirral Borough Council Is funding for the purchase of emergency food. Trussel Is funding for the Community Organiser and Campaigll Managei. Arnold Clark Is funding for the purchase of emei"gency food. -12-
WIIUiAL FOODBANK DETAILED INCOME AND EXPEM)ITUREi ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Income Donatlons UDrestricted Restricted 270,779 5(K) 350,233 Gift aid Grants received Bank interest received 37,031 144,501 17.549 18,468 134,763 9,253 470,360 512,717 Less Admillistration & Support Costs Salaries & wages Staff travel Food pui'chases Foodbank Plus Renl Warehouse costs Motor expenses Payroll costs Subscriptions Sundry Utilities Office costs Telephone and internet Insuiance Professional fees Printing, postage and stationery Ballk charges Distribution centres Accountancy fees Client advice and support Donations Staff training 124,568 1,438 77,020 140,984 42,465 6,649 15.840 631 91,856 1,753 168,952 13.110 42,524 6,613 16,061 540 360 395 5,718 5,763 2,857 6,394 9,085 1.139 9,607 6.050 4,160 7,000 21,650 3,471 25,296 2,520 34,952 5,000 2,067 23,700 2,418 55,032 534,283 453,973 Net (deficit)Isllrplus for the year (63,923) 58,744 -13-