## **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|
|---|---|
1
_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:
- To relieve poverty and hardship among women and their families in need.
- To advance health and wellbeing by providing nutritious food, toiletries, and other essentials.
- To offer emotional and practical support in a safe, dignified, and respectful environment.
## **We do this by:**
1. Providing a comprehensive service including food bank and food pantry.
2. Fundraising and donation collecting.
3. Developing links in the community and online.
4. Hosting a women’s only service and encouraging a women centred approach.
5. Providing a men’s service at set times that don’t impact our women only service.
6. Commissioning the Conker Crew to provide our forest toddler groups.
7. Running a toy library for service users and the local community.
8. 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.
2
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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.
3
_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.
4
_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**
- **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.
- **Community Partnerships** – Strengthened relationships with local food suppliers, supermarkets, and community organisations.
- **Volunteer Engagement** – Trained and supported 10 volunteers, some of whom are former service users.
- **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.
- **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
5
_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.
- 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.
- 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**
- Reached over 4288 people and 1500 children this year — the highest numbers in our history.
- 85% of service users reported improved access to essential items and reduced financial stress.
- Increased awareness in the community about women’s needs through outreach talks and local media features.
## **Challenges & Lessons Learned**
- Rising demand has stretched storage space, and volunteer capacity
- 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’.
6
_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**
- Increase food bank delivery by 30%
- Develop a service users forum.
- 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.
7
_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
8
_More than a foodbank_
## **Bankers**
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
9
_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:
- Select suitable accounting principles and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- Make judgments and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
- - 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**
**12**
## **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**
**13**
## **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**
**14**
## **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.
**EMMELINE'S PANTRY**
**15**
## **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|
**EMMELINE'S PANTRY**
**16**
## **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|
**EMMELINE'S PANTRY**
**17**
## **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|
**EMMELINE'S PANTRY**
**18**
## **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|
**EMMELINE'S PANTRY**
**19**
## **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.