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 Ch￿lty 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 W￿EhOuSe in Wallasey. The Foodbank works with 142 refeiTaI agencies, including the local Collncil, Citizens Advice wi￿al. 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 sep￿L￿ber 2025) (Appointed l .8eptember 2025) (Resigned 18 July 2025) (Resigned 9 July 2025) (Resigned 14 January 2026) (ReSI￿¢d 30 August 2025) REGJSTERED OFFICE Wi￿al 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 Se￿ICeS 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 f￿anCIal hardship. Financial Review Results At 31 August 2￿25, 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 ct￿ltY 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 ell￿8￿t 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 Stalld￿dS 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 I￿egUlarlties. 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 T￿stee Unit 14 Wirral Business Cents'e Birkenhead CH41 IJW 20 May 2026 20 May 2026 WIRRAL FOODBANK INDEPLNDENT EXAMINER'S REPORT TO THE TRusTE￿s 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 ch￿ltY 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