EMMELINE'S PANTRY
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Registered Charity No. 1169796
EMMELINE'S PANTRY
INDEX
| PAGE NUMBER 1 - 9 10 11 12 13 14 - 21 |
CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS |
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More than a foodbank
Report of the trustees for the year ended 31[st ] December 2024
The trustees present their annual report and financial statements of the charity for the year ended 31[st ] December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, 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 published (FRS 102) (effective 1 January 2019).
Introduction and overview
Emmeline’s Pantry exists to support vulnerable women and their families, ensuring they have access to food, toiletries, clothing, and other essential items in a safe, welcoming environment. This year we have experienced a significant rise in demand for our services, reflecting the continuing cost-of-living pressures and the increasing number of people in crisis in our community.
Objectives and activities
Aims
The strategic aims of Emmeline’s Pantry are:
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To relieve poverty and hardship among women and their families in need.
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To advance health and wellbeing by providing nutritious food, toiletries, and other essentials.
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To offer emotional and practical support in a safe, dignified, and respectful environment.
We do this by:
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Providing a comprehensive service including food bank and food pantry.
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Fundraising and donation collecting.
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Developing links in the community and online.
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Hosting a women’s only service and encouraging a women centred approach.
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Providing a men’s service at set times that don’t impact our women only service.
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Commissioning the Conker Crew to provide our forest toddler groups.
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Running a toy library for service users and the local community.
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Utilising the varied skills of our fabulous volunteers.
The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.
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What makes us different:
1. We are a women’s only food bank. We are one of the only women’s only food banks in the UK. Women who have been impacted by gender-based violence and abuse need a space they can call their own. The impact of PTSD and other psychological distresses can push women into isolation and further damage their well-being. By creating a service by women for women, we give women in need a space to come and access basic human needs without feeling uncomfortable or discriminated against. We are protected under the Equality Act 2010. We do have services for men who \re primary carers as we found a gap in provision, this is offered at a separate time.
2. Choice, what also makes Emmeline’s Pantry different to other food banks and food pantries, is our mission to support women and their families through choice. When a woman comes to use our service she is not given a bag of pre-selected items to take home. Instead, she is encouraged to choose what she wants from our fridge, freezer shelves and cupboards. We always ensure we have a range of healthy foods available, to encourage healthy eating. This is one way we can help women who have previously had little agency because of gender-based abuse.
Services Provided
In responding to the needs of our service users, Emmeline’s Pantry supports women and their families in need. Using the food, clothes, toiletries, and funds generously donated by individuals, local groups, schools, businesses and other organisations, our volunteers sort and check all items before putting them on the shelves ready for our Tuesday and Wednesday services. We also purchase food from FareShare each week, an organisation who collect excess food from supermarkets and distribute them to organisations in need, like ours. With the food and donations that we are lucky to receive we provide a foodbank and food pantry.
Foodbank
The food bank is available to women who have no recourse to public funds or are classed as “destitute” also women who have no money for food because of current circumstances. This service runs on a Tuesday from 1pm to 3pm and Wednesday morning from 10.30-12pm. Women are referred from one of our thirty-two linked-up services. How do the service users find us? Everyone that uses the food bank has been referred to us by one of these organisations that are registered with us. Our referrers come from a wide range of services such as refuges, children's centres, GP practices, health visitors, mental health services, victim support and lots more
Food Pantry
The food pantry opened in May 2018 and exists for women who do have access to money but struggle to get by week to week. We offer the same produce as the food bank however women are asked to give a donation for their items. The food pantry is a self-referral drop-in service open from 1pm - 3pm every Wednesday.
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More than a foodbank
Pop up shop
We have developed a popup shop outside our building every Thursday using our weekly surplus.
This service offers food to local people who may not fit our referral criteria but are in need.
A review of our achievements and performance: How our activities delivered public benefit
Emmeline's Pantry More Than a Food Bank
Who are we?
Emmeline’s Pantry began nearly 14 years ago in a cupboard in a hallway at the Pankhurst Centre, formerly Emmeline’s Pantry Parlour, an independent service originally under the umbrella of Manchester Women’s Aid. Volunteers came together to provide appropriate clothes for women going to court. Occasionally, food was also shared among the women who used the service.
More than a foodbank
The volunteers soon realised there was a growing need for food, clothes and toiletries for women in need in the local community and the service was developed. We strongly believe in the right to access fresh and healthy food, essential toiletries, baby items and clean clothes that fit and are seasonally appropriate. The service we provide, however, is so much more than that of a typical food bank as we provide access to everything a vulnerable woman and her family might need in order to regain self- worth and independence to live and flourish in life. We provide for the whole family, now running sessions for vulnerable fathers.
Sadly, there are so many women in Manchester struggling to survive and provide fresh and healthy meals for themselves and/or their families. These circumstances can come about for numerous reasons including changes to the universal benefit system, sudden job loss, sudden carer duties and illness. Further to this, changes in circumstances such as divorce, escaping domestic violence, fleeing trafficking or escaping from modern day slavery can be attributed to the struggle of accessing basic necessities not only for the individual, but for their family as well.
Having to choose between heat or eating (or indeed buying children's nappies) is a choice no woman should ever have to make.
Emmeline’s Pantry believes in choice – it is a fundamental human right to have choice. A high volume of our service users are referred from circumstances where choice has been taken away from them. In order for our women to begin to regain self-worth, it is imperative they are able to make choices for themselves. For this reason, we never pre-bag items; instead, our service is laid out like a shop, where women come and choose what they want from the shelves.
Our Mission Statement: Emmeline’s Pantry is a food and clothes bank providing pathways out of poverty to vulnerable women and their families. We support women from all walks of life by offering a women’s centred, choice led service.
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More than a foodbank
The need for our service has increase rapidly recently with the cost of living crisis and the demography of our service users has changed so much.
Our volunteers
Emmeline’s Pantry would not be able to run the service without the hard work and dedication of its volunteers. This year we continued with reduced numbers of volunteer inside the building but continue to recruit outside volunteers.
Not all of our volunteers will be seen in the food bank as some work externally or behind the scenes. They are the ones who keep on top of the finances, are actively fundraising or submitting grant applications and making sure we have an active social media presence.
This year with a 325% increase in service users it’s been a busy one.
Our building
As one of our USPs is that we never prepack anything and encourage choice this was both important and challenging. We have recently moved our building around to be able to have a larger shop as numbers rise. All our toddler activities are now outside in the woodland area.
Activities & Achievements in 2024
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Foodbank and pantry services – Provided support for 1330 women, distributing over £50,000 worth of food. We have distributed over 11,000 items of clothes, furniture, baby items, pet items, kitchen equipment etc.
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Community Partnerships – Strengthened relationships with local food suppliers, supermarkets, and community organisations.
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Volunteer Engagement – Trained and supported 10 volunteers, some of whom are former service users.
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Woodland Crew – In partnership with The Conker Crew , they delivered regular outdoor play sessions for children of local families. These commissioned sessions have become a valued and integral part of our services, offering children a safe, nurturing environment to learn, explore, and develop through play. The sessions provided structured, child-led activities that encouraged creativity, problem-solving, and social interaction, while supporting mothers and carers by giving them time to connect with peers and access additional support. Open to both our service users and the wider community, they have strengthened community bonds and received excellent feedback from participating families.
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Pop-Up Shop – Reducing Food Waste & Supporting the Community – In 2024, we launched a weekly Pop-Up Shop as part of our commitment to reducing food waste and supporting local residents facing financial hardship. The shop operates
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More than a foodbank
every Thursday from 10:00 a.m. to 12:00 noon and is open to both Emmeline’s Pantry service users and the wider community.
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On average, around 30 people attend each week, accessing affordable, good-quality surplus food that would otherwise go to waste. Over the year, this equated to approximately 1,560 individual visits . The initiative not only helps families stretch their budgets but also promotes environmental responsibility by diverting significant amounts of food from landfill.
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The Pop-Up Shop has quickly become a trusted and valued community resource, strengthening our relationship with local residents and creating an informal, welcoming space where people can also learn about other support services we provide.
Impact & Outcomes
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Reached over 4288 people and 1500 children this year — the highest numbers in our history.
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85% of service users reported improved access to essential items and reduced financial stress.
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Increased awareness in the community about women’s needs through outreach talks and local media features.
Challenges & Lessons Learned
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Rising demand has stretched storage space, and volunteer capacity
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Secured short-term solutions by expanding volunteer shifts and optimising donations management, but a long-term storage review is planned.
Financial review
Over the year of 2024 donations and grants to the charity decreased by £21,484. Expenditure increased by £25,718.
Investment powers and policy
The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in a ‘CAF account’.
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More than a foodbank
Reserves policy and going concern
The balance held in unrestricted reserves at 31st December 2024 was £19,705 of which £17,654 are free reserves after allowing for funds tied up in fixed assets.
The Charity's main source of income is donations and grants. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. The trustees aim to establish and maintain free reserves in unrestricted funds at a level which equates to approximately 3 months of unrestricted charitable expenditure.
The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The trustees consider that the charity is a going concern. Any reliance on grant funding is managed through a flexible approach to activities and project delivery.
Risk management
As the charity continues to establish itself the trustees will conduct a review of the major risks to which the charity may be exposed, and systems will be established to mitigate those risks.
Plans for 2025
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Increase food bank delivery by 30%
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Develop a service users forum.
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Pursue additional grant funding to ensure sustainability amid increasing demand.
Structure, governance and management
Emmeline’s Pantry is a Charitable Incorporated Organisation governed by its constitution dated 20[th] October 2016 and registration as a Charitable Incorporated Organisation (Foundation) number 1169796 with the Charity Commission on 20[th ] October 2016.
Appointment of trustees
As set out in the constitution trustees are elected annually by the members of the charitable organisation attending the Annual General meeting. Each year trustees shall retire from office by rotation based on their length of service and may offer themselves for re-election. The trustees administer the charity and meet every three months. A service co-ordinator has been appointed by the trustees to manage the day-to-day operations of the charity. The trustee chair holds monthly supervisions with the Service Co-ordinator.
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More than a foodbank
Trustee induction and training
Trustees are given information about their role and responsibilities on first being appointed. They are also given a copy of the constitution, information about staffing and the charity management, and are shown copies of policy documents.
Reference and administrative information
Charitable Incorporated Organisation Name: Emmeline’s Pantry Charitable Incorporated Organisation Number: 1169796. Date Registered: 20[th ] October 2016
Trustees
Aneesha Trivedi Chair Jennifer Simpson Secretary (resigned January 2024) Constance Gallagher Treasurer Laura Howes Georgie Shears (appointed January 2024)
Charity manager
Karen Wilson
Principal Office
30a Nell Lane Chorlton Manchester M21 7SJ
Independent Examiners
Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M11 3TQ
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More than a foodbank
Bankers
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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More than a foodbank
Trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each 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 the financial statements, the trustees are required to:
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Select suitable accounting principles and then apply them consistently;
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Observe the methods and principles in the applicable Charities SORP;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
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- Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 17[th] September 2025 and signed on their behalf by:
Aneesha Trivedi Chair
10 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF EMMELINE'S PANTRY REGISTEIIED CHARITY NO. 1169796 st I report on the accounts of the charity, for the period ended 31 December 2024 which are set out onpages I I to 21. Respective Responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is preparing accrued accoLmts and l am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. It is my responsibility to: Examine the accounts under section 145 of the 201 l Act" follow the procedures laid down in the general Directions given by the Charity Commission under section 145{5){b) of the 201 l 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 Commissiorn An examination includes a review ofthe 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide 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 fair view" and the report is limited to those matters set out below. Independent Examiner's StatemeDt In connection with my examinatio no matter has come to my attention: (l) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records have in accordance with section 130 of the 2011 Act. and to prepare accounts which accord with the accounting records arAd to comply with the accounting requirements of the 2011 Act, have not been met. or (2) to which, in my opinion, attention should bc drawn in order to enable a proper understandino of the accounts to be reached. Signed: AM King FCCA Date: i yli September 2025 Community Accountancy Service Ltd The Grang¢, Pilgrim Drive. Beswick, Manchester, M I l JTQ
EMMELINE'S PANTRY
11
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
| Further Details Income from: Donations and legacies (3) Charitable Activities (4) Other Trading Activities (5) Bank Interest Total Expenditure on: Raising Funds (6) Charitable Activities (6) Other (6) Total Net income/(expenditure) Transfers between funds (17) Net movement in funds Reconciliation of funds Total funds brought forward (17) Total funds carried forward (17) |
Total Funds Total Funds Unrestricted Funds Restricted Funds Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ £ £ 93,893 - 93,893 79,127 500 55,285 55,785 91,850 - - - 193 256 - 256 248 |
|---|---|
| 94,649 55,285 149,934 171,418 |
|
| 22,024 22,024 15,800 74,117 83,766 157,883 138,389 - - - - |
|
| 96,141 83,766 179,907 154,189 |
|
| . (1,492) (28,481) (29,973) 17,229 (10,000) 10,000 - 10,000 |
|
| (11,492) (18,481) (29,973) 27,229 122,116 27,998 150,114 122,885 |
|
| 110,624 9,517 120,141 150,114 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The notes on pages 14 to 21 form part of these accounts.
EMMELINE'S PANTRY
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BALANCE SHEET AS AT 31 DECEMBER 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed assets: | |||
| Tangible assets | (11) | 3,772 | 4,019 |
| Total fixed assets | 3,772 | 4,019 | |
| Current assets: | |||
| Stocks | (12) | - | - |
| Debtors | (13) | 10,495 | 9,322 |
| Cash at Bank & in Hand | 108,331 | 141,006 | |
| Total current assets | 118,826 | 150,328 | |
| Liabilities: | |||
| Creditors: Amounts falling due within one year | (14) | 2,457 | 4,233 |
| Net current assets or liabilities | 116,369 | 146,095 | |
| Total assets less current liabilities | 120,141 | 150,114 | |
| Creditors: Amounts falling due after more than one year | (16) | ||
| Provisions for liabilities | - | - | |
| Total net assets or liabilities | 120,141 | 150,114 | |
| The funds of the charity: | |||
| Restricted income funds | (17) | 9,517 | 27,998 |
| Unrestricted income funds | (17) | 110,624 | 122,116 |
| Total charity funds | 120,141 | 150,114 |
Approved on behalf of the Trustees Management Committee
Aneesha Trivedi
Date: 17th September 2025
The notes on pages 14 to 21 form part of these accounts.
EMMELINE'S PANTRY
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Statement of Cash Flows for the year ended 31 December 2024
Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Add back depreciation Deduct investment income Decrease/(increase) in stocks Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash used in operating activities Cash flows from investment activities: Interest Purchase of fixed assets Net cash provided by investing activities Increase/(decrease) in cash and cash equivalents during the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward |
Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ (29,973) 27,229 3,323 2,298 (256) (248) - - (1,173) (469) (1,776) 2,052 |
|---|---|
| (29,855) 30,862 |
|
| 256 248 (3,076) (5,162) |
|
| (2,820) (4,914) |
|
| (32,675) 25,948 141,006 125,058 |
|
| 108,331 141,006 |
EMMELINE'S PANTRY
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Notes to the accounts for the year ended 31st December 2023
1. Accounting policies
(a) Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 3 restricted funds.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Further details of each fund are disclosed in note 17.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
(d) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 8.
(g) Costs of raising funds
The costs of raising funds consists of activities and advertising.
(h) Charitable Activities
Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.
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Notes to the accounts for the year ended 31st December 2023
(i) Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:
Equipment 33.33% on cost
(j) Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
(k) Pensions
The charity currently administers contributions to an auto-enrolment pension scheme on behalf of individuals. The charity has no liability beyond administering deductions.
(l) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
(m) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2. Related party transactions and trustees' expenses and remuneration
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind Expenses paid to the trustees in the year totalled £nil (2023: £nil).
3. Donations and Legacies
| Donations Previous reporting period Donations |
Unrestricted Restricted Total Funds Total Funds Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ £ £ 93,893 - 93,893 79,127 |
|---|---|
| 93,893 - 93,893 79,127 |
|
| Unrestricted Restricted Total Funds Year Ended 31 December 2023 Year Ended 31 December 2023 Year Ended 31 December 2023 £ £ £ 79,127 - 79,127 79,127 - 79,127 |
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Notes to the accounts for the year ended 31st December 2023
4. Income from charitable activities
| 4. Income from charitable activities | |
|---|---|
| Unrestricted grants: Groundwork Manchester City Council Postcode Lottery Zurich Community Trust Restricted grants: Bauer Radio Manchester City Council Zurich Community Trust Previous reporting period Unrestricted grants: Groundwork Postcode Lottery Zurich Community Trust Restricted grants: Manchester City Council Zurich Community Trust |
Unrestricted Restricted Total Funds Total Funds Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ £ £ - - - 350 500 - 500 - - - - 25,000 - - - 11,500 - 785 785 - - 40,000 40,000 40,000 - 14,500 14,500 15,000 |
| 500 55,285 55,785 91,850 |
|
| Unrestricted Restricted Total Funds Year Ended 31 December 2023 Year Ended 31 December 2023 Year Ended 31 December 2023 £ £ £ 350 - 350 25,000 - 25,000 11,500 - 11,500 - 40,000 40,000 - 15,000 15,000 36,850 55,000 91,850 |
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Notes to the accounts for the year ended 31st December 2023
5. Income from other trading activities
| Fundraising Events Previous reporting period Fundraising Events 6. Expenditure Expenditure on raising funds: Advertising Activity Costs Expenditure on charitable activities: Employment Costs Telephone Travel Costs Training Volunteer Expenses Food Delivery Clothing & Toys Food Costs Sessional Workers Subscriptions and Membership Minor Equipment Project Expenses Repairs and Maintenance Cleaning and Housekeeping Bank & Card Machine Charges Gardening Heat & Light Rates & Water Waste Disposal Internet Insurance Governance Post, Printing & Stationery Depreciation Other expenditure: Sundry |
Unrestricted Year Ended 31 December 2024 £ - |
Restricted Total Funds Total Funds Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ £ - - 193 |
|---|---|---|
| - | - - 193 |
|
| Unrestricted Year Ended 31 December 2023 £ 193 |
Restricted Total Funds Year Ended 31 December 2023 Year Ended 31 December 2023 £ £ - 193 - 193 Food Pantry Costs Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ £ - - 22,024 22,024 15,800 |
|
| 193 | ||
| 22,024 22,024 15,800 |
||
| 51,908 51,908 52,521 2,280 2,280 2,282 11 11 179 734 734 1,678 6,336 6,336 4,384 11,200 11,200 - 10,267 10,267 2,313 21,319 21,319 21,598 600 600 - 108 108 196 2,209 2,209 2,257 6,587 6,587 17,040 19,553 19,553 12,134 6,792 6,792 5,919 60 60 156 1,099 1,099 620 4,704 4,704 4,404 1,339 1,339 1,103 2,766 2,766 2,087 142 142 - 2,138 2,138 1,837 2,337 2,337 3,076 71 71 307 3,323 3,323 2,298 |
||
| 157,883 157,883 138,389 |
||
| - - - |
||
| - - - |
||
| 179,907 179,907 154,189 |
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Notes to the accounts for the year ended 31st December 2023
6. Expenditure
| Restricted expenditure Unrestricted expenditure |
Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ 83,766 50,540 96,141 103,649 |
|---|---|
| 179,907 154,189 |
7. Analysis of expenditure on charitable activities
As per note 6.
8. Allocation of governance and support costs
The breakdown of support costs and how these were allocated between governance and other support costs is shown below:
| Payroll Bureau Fees Book-keeping Accountancy Fees Previous reporting period Payroll Bureau Fees Book-keeping Accountancy Fees |
General Support Governance Total 2024 392 - 392 type of expense 1,164 - 1,164 type of expense - 781 781 type of expense 1,556 781 2,337 General Support Governance Total 2023 391 - 391 type of expense 2,010 - 2,010 type of expense - 675 675 type of expense 2,401 675 3,076 Basis of apportionment Basis of apportionment |
|---|---|
9. Analysis of staff costs
| Wages and Salaries Redundancy Holiday Pay Accrual Social Security Costs Pension Costs Charitable Activities Support Costs |
Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ 50,044 51,207 - - - - 551 81 1,313 1,233 |
|---|---|
| 51,908 52,521 |
|
| 51,908 52,521 - - |
|
| 51,908 52,521 |
The average number of employees during the year was 1 (2023: 2).
The charity considers its key management personnel comprises the trustees and the service co-ordinator. The total employment benefits, including employer NI and pension contributions of the key management personnel were £56,958 (2023: £51,693) (including employer pension contributions). No employee has benefits in excess of £60,000.
10. Independent Examiner Fees
| Independent examination fees | Year Ended 31 December 2024 Year Ended 31 December 2023 £ £ 781 675 |
|---|---|
| 781 675 |
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Notes to the accounts for the year ended 31st December 2023
11. Tangible Fixed Assets
| 11. Tangible Fixed Assets | |
|---|---|
| Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for Year At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
Equipment Total £ £ 10,240 10,240 3,076 3,076 |
| 13,316 13,316 |
|
| 6,221 6,221 3,323 3,323 |
|
| 9,544 9,544 |
|
| 3,772 3,772 |
|
| 4,019 4,019 |
12. Stocks
The charity does not hold stocks of any items.
13. Analysis of debtors
| Debtors Prepayments Debtors related to unrestricted funds and 2024 and 2023. 14. Creditors: amounts falling due within one year Other creditors and accruals Holiday pay accrual Taxation and social security costs 15. Deferred income The CIO did not have any deferred income at the period end. 16. Creditors: amounts falling due after more than one year Provisions for liabilities |
2024 2023 £ £ 200 566 10,295 8,756 |
|---|---|
| 10,495 9,322 |
|
| 2024 2023 £ £ 742 2,079 - - 1,715 2,154 |
|
| 2,457 4,233 |
|
| 2024 2023 £ £ - - |
|
| - - |
EMMELINE'S PANTRY
20
Notes to the accounts for the year ended 31st December 2023
17. Analysis of charitable funds
Analysis of movements in unrestricted funds
| Analysis of movements in unrestricted funds | |
|---|---|
| General Fund Designated Funds Previous reporting period General Fund Designated Funds Name of unrestricted fund: General Fund Designated Funds |
Balance at 1 January 2024 Incoming Resources Resources Expended Transfers Balance at 31 December 2024 £ £ £ £ £ 39,439 94,649 (96,141) (18,242) 19,705 82,677 - - 8,242 90,919 |
| 122,116 94,649 (96,141) (10,000) 110,624 |
|
| Balance at 1 January 2023 Incoming Resources Resources Expended Transfers Balance at 31 December 2023 £ £ £ £ £ 40,042 116,418 (103,649) (13,372) 39,439 69,305 - - 13,372 82,677 |
|
| 109,347 116,418 (103,649) - 122,116 |
|
| Description, nature and purpose of the fund The "free reserves" after allowing for all designated funds For future redundancy and closure costs |
Analysis of movements in restricted funds
| Manchester City Council NIF Bauer Radio Zurich Community Trust Previous reporting period Forrester Manchester City Council NIF Manchester City Council One Manchester Zurich Community Trust Restricted Donations: Bauer Radio |
Balance at 1 January 2024 Incoming Resources Resources Expended Transfers Balance at 31 December 2024 £ £ £ £ £ 12,925 40,000 (49,335) - 3,590 - 785 (10,785) 10,000 - 15,073 14,500 (23,646) - 5,927 |
|---|---|
| 27,998 55,285 (83,766) 10,000 9,517 |
|
| Balance at 1 January 2023 Incoming Resources Resources Expended Transfers Balance at 31 December 2023 £ £ £ £ £ 7,000 - (7,000) - - 85 - (85) - - - 40,000 (27,075) - 12,925 300 - (300) - - 15,000 15,000 (14,927) - 15,073 1,153 - (1,153) - - |
|
| 23,538 55,000 (50,540) - 27,998 |
EMMELINE'S PANTRY
21
Notes to the accounts for the year ended 31st December 2023
17. Analysis of charitable funds
Name of restricted fund:
Manchester City Council NIF Bauer Radio Zurich Community Trust
Description, nature and purpose of the fund
for project expenses for clothes and toys for food and running costs
18. Analysis of net assets between funds
| Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Creditors of more than one year Total Previous reporting period Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Creditors of more than one year Total |
Unrestricted funds Designated funds Restricted funds Total 2024 £ £ £ £ 2,051 - 1,721 3,772 9,616 90,919 7,796 108,331 8,038 - - 8,038 - - - - |
|---|---|
| 19,705 90,919 9,517 120,141 |
|
| Unrestricted funds Designated funds Restricted funds Total 2023 £ £ £ £ 578 - 3,441 4,019 116,449 - 24,557 141,006 5,089 - - 5,089 - - - - |
|
| 39,439 82,677 27,998 150,114 |
19. Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.