## **THE HEREFORD FOOD BANK** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** REGISTERED CHARITY NUMBER: 1170826 No. 2 Rydell Mount, 37 Bodenham Road, Hereford HR1 2TP Telephone: 07792 417333 Email: enquiries@anchorage-accountants.co.uk **THE HEREFORD FOOD BANK** ## **YEAR ENDED 31 DECEMBER 2020** ## **CONTENTS** Page 1 - Contents - Page 2 Legal and administrative information - Pages 3 to 16 Trustees' report Page 17 - Statement of financial activities Page 18 - Balance sheet Pages 19 to 29 - Notes to the accounts - Page 30 Independent Examiner's report _Page 1_ **THE HEREFORD FOOD BANK** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **2020** |Trustees|Chris Chappell| |---|---| ||Lucy Hurds| ||Fiona Jones| ||Michael Wilkinson| ||Marie Rosenthal| |Secretary|Not appointed| |Principal office|41 Monkmoor Street| ||Hereford| ||HR1 2DX| |Telephone number|01432 607011| |Website|https://herefordfoodbank.co.uk| |Email address|herefordfoodbank@rocketmail.com| |Accountants|Anchorage| ||No. 2 Rydell Mount| ||37 Bodenham Road| ||Hereford| ||HR1 2TP| |Bankers|CAF Bank Ltd| ||25 Kings Hill Avenue| ||Kings Hill| ||West Malling| ||Kent ME19 4JQ| _Page 2_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** The trustees present their report and the unaudited accounts for the year ended 31 December 2020. ## **Reference and administration details** ## Charity name and number The registered charity name of the charity is The Hereford Food Bank; its charity registration number is 1170826. ## Principal office The address of the principal office of the charity is: 41 Monkmoor Street, Hereford, HR1 2DX. ## Charity trustees The trustees of the charity who served during and since the year ended 31 December 2020, were as follows: |Name
Chris Chappell
Lucy Hurds
Fiona Jones
Michael Wilkinson
Marie Rosenthal
June Whitcombe
Michael Tavinor|Position
Chair|Date appointed
13-05-20
22-03-21|Date resigned| |---|---|---|---| ||||
20-10-20
22-03-21| The trustees are appointed annually by rotation in general meeting by the board of trustees. ## **Structure, governance and management** ## Structure The charity was established as a Charitable Incorporated Organisation (CIO) on 13 December 2016 and is governed by its constitution (amended 22 October 2019). ## Appointment of trustees Appointment of trustees is by majority election of the board of trustees in general session. New trustees undergo a formal induction process during which they are given a broad outline of the charity's policies and procedures. They are also given a copy of the charity's constitution (and any amendments made to it), and a copy of its latest annual report and statement of accounts. They are expected to familiarise themselves with the details of formal trustee responsibilities as laid down in charity law. Under the charity's constitutional provisions, trustees serve for a maximum period of three years, after which time they cease to hold office, but may be reappointed by the board of trustees at a subsequent general meeting. _Page 3_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## Liability of members In the event that the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. ## Management of the charity The trustees exercise overall management control through regular trustee meetings. Day-to-day running of the CIO is overseen by the CIO's administrative staff. ## Risk management The trustees carry out a regular annual review of the major risks to which the CIO is exposed, and implement changes or adjust policies to mitigate those risks. ## **Objectives and activities** ## Objects of the charity The objects of the CIO - as set out in its governing document - are as follows:- 1. The relief of poverty in Herefordshire and the surrounding area through the provision of emergency food parcels containing basic nutritional foods and other basic amenities, founded on the Christian principle that humanity should "love your neighbour as yourself". The property of the CIO shall not be applied for purposes which are not charitable. ## Public benefit statement The charity is a public benefit entity. The trustees have complied with their statutory duty to have due regard to the guidance on public benefit published by the Charity Commission in deciding what activities the charity should undertake, and how those activities are made available to the public. ## Activities undertaken for the public benefit The charity's main activity undertaken for the public benefit in relation to its charitable objects during the year, was the provision of emergency food parcels. These services - in accordance with the charity's objects - are typically restricted to those located within the county of Herefordshire and surrounding areas. This is largely for logistical reasons, but also because the trustees believe that the charity is meeting a particular demand for such services, which is not met by other organisations in the area. The services are free at the point of need, although certain services are funded by a recharge to the local authority, in order to cover the costs of providing the service, and to maintain quality. _Page 4_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Foreword to the annual report** It’s been a hugely significant year for the Hereford Foodbank as we faced the serious challenges caused by the COVID-19 crisis to local people and continued to tackle food poverty in Hereford and across Herefordshire. Our annual report and accounts highlight what we did in 2020/2021 how we did it and who we did it for. We remain grateful for the commitment and kindness of everyone who has supported us in the last year. Everything our very small management team of two part time employees - Jackie and Stas, Secretary Gill Busby and Treasurer Phil King, with our trustees, volunteers, donors and partners do takes us one step closer to a community without food poverty. We couldn’t do it without you. People have been so generous with donations over the years leading to a healthy surplus which will underpin our activities over the next three years as hopefully we return to a more normal and fairer way of life. I would like to thank the Very Revd. Michael Tavinor, former Dean of Hereford Cathedral for providing us with clarity and leadership as Chair of Trustees during the last five years. Michael has led us with encouragement and wisdom. In March this year, I joined the board as Chair and I’m looking forward to working with you all in the coming months. > Marie Rosenthal 13 May 2021 (Chair) ## **Executive summary** The Hereford Food Bank is committed to the relief of poverty in Herefordshire and the surrounding area through the provision of emergency food parcels containing basic nutritional foods and other basic The Food Bank operates principally through referrals from agencies, churches and certain individuals who are aware of the needs of the people they are supporting and believe that a food parcel is appropriate. 2020 was an exceptional year, affected by the Covid-19 pandemic, where the Food Bank supplied 1,792 food parcels supporting 4,052 individuals, including 1,505 children, which represents over 85,000 meals. In terms of individuals assisted this was an increase of 52% on 2019. During the Christmas period, 49 hampers containing fresh food and gifts provided by the local community were supplied to a further 82 adults and 127 children. ## **What the organisation does** ## Our vision The provision of food parcels to those recipients deemed to be in emergency need arising from, for example, homelessness, psychiatric breakdown or delayed benefit payments. In 2020 this was extended to people experiencing particular hardship due to the pandemic. We do not wish to create dependence and we work on the premise that the Food Bank is intended to help individuals or families over the crisis until they can support themselves. _Page 5_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **What the organisation does** _(continued)_ ## Our activities A food parcel for up to a maximum of 7 days is supplied according to need. Referrals come from Case workers, Social workers, NHS staff and other agencies and individuals and an appropriate food parcel is prepared. The Trustees agreed that due to the extreme circumstances they would permit individuals who were experiencing hardship due to the pandemic to obtain an initial food parcel without the need for a referral. The Food Bank also provides information to the residents of Herefordshire and the surrounding areas to improve understanding of the concept and impact of poverty. The Food Bank maintains good working relationships with referring agencies and other food providers by attending meetings and distributing information about its operation on a regular basis. ## **Achievements and performance** ## Background Hereford Food Bank has been functioning in one form or another since 2008. Originally it took the shape of a Community Larder established by the Churches in Hereford Diocese Action Team, where individuals having obtained a voucher from a recognised Agency could attend the Larder and receive a bag of food which would enable them to cope with their current problem. In February 2013 the Food Bank opened in Aubrey Street and the voucher system was abolished, being replaced by a system of referrals from agencies and recognised individuals. At the end of 2016, the Food Bank became an independent registered charity, replacing the previous operation under the auspices of the Hereford Diocesan Church of England Council for Social Aid. The ambition of the Food Bank was to become self-sustained through donations and fund-raising activities and this was achieved in 2018 - however the cost of operation has risen due to the move to new premises and increased use making it necessary to apply for further support from external bodies. ## Summary of the year's activities Covid-19. Where to start? – so much has changed over the past year – but this organisation is truly amazing because it has responded incredibly well to the challenge of Covid-19 and that is thanks to our Manager, who has been supported so well by our volunteers and the Trustees. The guiding principle has been to put in place new operating practices which protect employees, volunteers and clients and to ensure that vulnerable people and people undertaking essential activities are not compromised. Here is a summary of the changes that were introduced: Management and Coordination: The Food Bank Manager was asked to work more hours and an additional member of staff was engaged who could deputise for the manager but with their main responsibility being organising the volunteer rotas. Both permanent employees were asked to work from home, and a new telephone system, incorporating IVR was introduced towards the end of the year. _Page 6_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Achievements and performance** _(continued)_ ## Summary of the year's activities _(continued)_ Monkmoor Street: The opening times at the main premises in Monkmoor Street remained the same, but each shift operated with a Team Leader, which is a new role, with a limited number of volunteers packing food parcels, and maintaining the requisite distance between volunteers. The aim of this was to keep discrete ‘bubbles’ of volunteers to minimise any risk of cross infection, with stand-by shifts of volunteers available if needed. Volunteers: many volunteers were unable to continue working due to the risk, but there were many new volunteers from the local community and at the end of the year there were over seventy volunteers available for regular work, with another thirty wating until the end of the pandemic before re-commencing. Available volunteers were provided with the necessary authorisations as key workers to ensure that they could travel to the food bank premises. All active volunteers were provided with face masks, shields, gloves and plenty of hand sanitiser, and deep cleaning practices were introduced. Distribution: the decision was made to limit the collection of food parcels from the Monkmoor Street premises by agencies and clients, and local taxi firms collected parcels from the Food Bank and delivered it to client's homes. Later in the year this was supplemented by the purchase of a Food Bank van which was used to collect food from supermarkets and deliver to clients. Food Donations: All direct donations to Monkmoor Street from the public were stopped on 23rd March and by Tuesday 31st March a new donation centre was opened in the Kindle Centre, run by a manager and a team of volunteers, and opening two mornings each week. This continued throughout the year, but using different premises, as the lockdown rules changed. Food is sorted and labelled then left for a quarantine period before being transferred to Monkmoor Street. Suitable premises to act as a more permanent donation centre during 2021 remains an issue, but the Food Bank is very grateful to the Trustees of the Kindle Centre and the Christian Life Centre for use of their premises during 2020. Food Stocks: During the initial stages of the pandemic, there were many food shortages and limitations on the number of items that could be purchased. This posed some very significant supply issues and with very little help from local authorities or supermarkets. At the start of the pandemic there was a surge in demand for food parcels and coupled with supply issues this diminished food stocks so much that by the end of April there was very little left in Monkmoor Street. Local suppliers were engaged to provide fresh bread, milk, and meat and with the help of some local distributors (Bikold) and stores (Aldi, Poundland and BHM), supplies eventually returned to near normal. Coordination with the wider community: Herefordshire County Council were instrumental in joining the Food Bank up with the Talk Community COVID-19 Response team, and who were encouraged to make referrals directly. A number of other organisations e.g. Dixies, became active referring agents, which were in addition to the normal agencies that refer their clients for food parcels. Towards the end of the year, we worked with a branch of the Plymouth Brethren (RRT) who provide three-day emergency ration boxes and have been providing these to schools to act as a community larder. We have also worked with Ethos, who kindly provided extra space for the Christmas Hampers to be prepared, which was not possible in Food Bank premises this year due to social distancing constraints. The Hereford Food Bank performs an exceedingly important service in our local area, and this year the demands have been quite extraordinary. Yet we have been very well assisted in our local community – many other organisations have been supplying food, including the Salvation Army, Hereford Rotary Club and Ethos as well as Herefordshire Council and we are incredibly grateful to every person and organisation who has supported our community to get through this challenging year. _Page 7_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Achievements and performance** _(continued)_ ## Sources of funding Since the charity was established as an independent entity, the level of donations from individuals, groups and local businesses increased steadily to a value of £32,119 in 2019 but in 2020 this soared to £99,609. This level of donation in 2020 is due to the willingness of local people and businesses to support the Food Bank which was perceived to play such an important role during the pandemic. Support from local churches doubled from the previous year to £9,940 which is impressive against a backdrop of the closure of places of worship for many months. Grants were gratefully received from The Eveson Charitable Trust, Hereford Cathedral, NET via Herefordshire Community Fund, Hereford City Council, The Clark Charitable Trust, St Own Relief in Need, The National Lottery Community Fund, and Herefordshire County Council. We were especially grateful to receive the emergency award from The Eveson Charitable Trust at a very early stage in the pandemic which allowed us to focus on the important matters of providing food and changing operations in the confidence that we had sufficient temporary funding. This year the Fund-Raising team were limited in their activities but still managed to contribute £1,034, mainly from the sale of face masks. ## Volunteers and staff A large part of the Food Bank’s operation is conducted by volunteers who generously give their time to prepare food parcels, receive and sort donations, collect food from supermarkets and distribute food to clients. A significant proportion of our volunteers were in the most vulnerable age group for being affected by the coronavirus, and we were aware than many would not be able to continue to work in the Food Bank or on its associated activities. Some volunteers felt able to remain and fortuitously there was a surge in additional people wishing to volunteer at the start of and throughout the pandemic. There are now an unprecedented number of volunteers, around a hundred, where before the start of the pandemic there were around fifty. An operation of this scale, supporting so many people and fulfilling a role within the community also requires a very competent Food Bank Manager to ensure that both clients and referring agencies can be assured of regular opening hours and an efficient service. In 2020, an additional member of staff was recruited to support the manager, who could also take primary responsibility for organising the volunteers. The change in the nature of operations has also led to the creation of a Team Leaders to supervise each shift (10 shifts per week). The Team Leaders were recruited from trained volunteers and were offered a nominal payment for their work. The introduction of an off-site donation centre required further teams to support this on the two days that it is open, both to manage incoming donations and to transport food to Monkmoor Street. One volunteer has acted as a Donations Manager and ensured that all the activities which take place in premises belonging to other organisations were well supervised. Finally, the acquisition of a delivery van necessitated additional volunteers to be sought – with the added requirement of having a clean driving licence with zero points. _Page 8_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Achievements and performance** _(continued)_ ## Food donations Until the start of the pandemic, there were regular collection days at supermarkets, but these had to be stopped. However, most supermarkets either already had collection baskets or introduced them and the donations from local people increased significantly. We are extremely grateful for the support received from the staff and customers at Morrison’s, Lidl, Asda, Sainsbury’s, Cooperative Stores, Waitrose, Tesco Bewell Street, Wellington & Ewyas Harold Post Office and Stores and many others in the area. In addition, Morrison’s were contributing £1,000 of food each week to all the charities in Hereford and one delivery even included toilet rolls, and there were additional cash donations from Waitrose and Asda. The Hereford community is amazingly generous and during 2020 has donated an extraordinary amount of food despite being under lockdown for several months. The Harvest and Christmas periods of 2019 resulted in extremely large quantities of food entering the Monkmoor Street premises which provided a sufficient buffer to provide enough food during the early stages of the pandemic when requests for food parcels were running at unprecedented levels. By early summer stock levels were almost exhausted, but donations and grants enabled the purchase of the necessary items of food and all requests were able to be met. The donations during the summer, followed by the Harvest and Christmas periods of 2020 were incredibly generous and the Monkmoor Street premises was only just big enough to accommodate all the food. The level of demand for Food Bank services remains at an extremely high level with these stocks expecting to be depleted quite rapidly in 2021. ## **Plans for the future** ## In the next year (2021) - To continue to provide food to people in need - To manage COVID-19 security at our premises - To look after the well being of our staff and volunteers - To respond to the increasing demand for our services by introducing new methods of providing food - To work collaboratively with schools, health teams and other local agencies to ensure that they can command immediate access to food (e.g. food boxes) - To monitor staffing and ensure that we can manage the increasing demand on services - To continue to develop the relationships with other agencies and bodies to ensure that we reach a wider client base (especially the elderly) - To ensure that our premises are fit-for-purpose and adequate to support the demand ## In the next 2-5 years - To continue to provide food to people in need - To provide a sustainable source of income through grant applications and fundraising activities - To work with other agencies and bodies to try and alleviate food poverty at source and reduce the need for emergency aid _Page 9_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Recipients of food in 2020** In 2020 the Food bank supplied 1,792 food parcels supporting 4,052 individuals, including 1,505 children, which represents over 85,000 meals. In terms of individuals assisted this was an increase of 52% on 2019. During the Christmas period, 49 hampers containing fresh food and gifts provided by the local community were supplied to a further 82 adults and 127 children. The graph below demonstrates the huge surge in demand that was experienced in March, April and May, which then dropped away during the summer and then increased again. The initial spike was during the early part of lock down where many people did not know how to get food, or it was not available, or even some who only used cash and could not buy online. Then later it was believed that the demand was still there, albeit reduced, but there were other food providers in Hereford who were helping people. Request for food parcels increased again in September as alternative providers reduced their help. To put this into perspective the graph below illustrates the past five years: numbers of food parcels supplied are in blue, the number of adults supported in red and children supported in green, and the dotted line shows the trend. This really demonstrates the enormous spike in the spring and it is with great credit to the volunteers and supporters that enough food parcels were produced to satisfy all requests and enough food was found to fill them. _Page 10_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Recipients of food in 2020** _(continued)_ It is difficult to make comparisons with previous years – but it is believed that there remains an underlying trend of increased food poverty but it is hard to know against the backdrop of the pandemic. The reasons why people need help from the Food Bank continued to be monitored. This shows that the most significant issue was problems with debt, budgeting or employment and a special category was introduced to cover the pandemic, but it is quite difficult to distinguish between the two causes. The final graphs below indicate the people and agencies who refer clients to the Food Bank. There is a marked difference between 2019 and 2020 with many more agencies and organisations referring people since the start of March. The graph shows it all – the pinwheel for 2020 has many more divisions, each slice representing a different referring agency. _Page 11_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ **Recipients of food in 2020** _(continued)_ These statistics have proved to be immensely helpful and are allow the Food Bank to contribute information at a national level – for instance as an independent food bank, Hereford is represented at the select committee on food poverty along with other food banks across the country. Finally - confirmation that our work is making a difference! _Page 12_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Grants and donations received in 2020** ## Cash donors The Food Bank has always been well supported by the local community but from the onset of the pandemic the response from individuals, churches and local organisations was truly magnificent and cash to the value of £180,825 was donated (£32,119 in 2019). This is in addition to donations of fresh produce and tinned goods. The Food Bank was so very grateful to receive these gifts and to pass them on to the people in our community who were less fortunate. A large number of donations were received anonymously, some for significant amounts, and the Food Bank would like to take this opportunity to thank all those people who silently support its work. This included donations via Facebook which amounted to £14,314. Local organisations who contributed include: Avara Foods DJ Max Galactic GWP Software Solutions Harrison Clark Rickerbys Helping Hand Ltd Hereford City Rotary Club Hereford Lions Club Herbfarmacy Hutchinson Partnership Jerusalem Trust Jkonsult Ltd Longtown WI Northwick Trust Open Door Sam Morley Trust Tudors Building Supplies Westcom Woodys Good Causes Many schools and churches also contributed including: St Mary's RC High School St Francis Xavier Hereford Diocese Hereford Baptist Church Belmont Parish Ewyas Harold Baptist and Methodist Churches It is also very pleasing that a number of our donors are registered for Gift Aid, which added £15,571 in 2020. ## Grants received The Trustees would like to acknowledge and to thank the following organisations for their support in 2020: - The Eveson Charitable Trust - NET via Herefordshire Community Foundation - Hereford Cathedral - Hereford City Council - Albert & Elizabeth Clark Trust - St Owen Relief in Need - The National Lottery Community Fund - Herefordshire Council Emergency Assistance Grant _Page 13_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Managing Risk** A range of policy documents and procedures have been produced that are intended to manage and minimise risk. The following Policies & Procedures are in place. (The date following each title is the date of the latest revision.) - Staff and Volunteer Handbook (Jan 2021) - Volunteer Policy (Feb 2020) - Health and Safety Policy including Fire Safety Management Procedures (Jan 2021/June 2019) - Lone Worker Policy (Jan 2021) - Grievance and Disciplinary Procedure (January 2021) - Equal Opportunities Policy (January 2021) - Code of Practice on Harassment, Bullying and Victimisation (January 2021) - Data Protection Policy (August 2020) - Privacy & Confidentiality Policy (August 2020) - Safeguarding Vulnerable Adults (April 2020) - Food Handling (Dec 2019) - Manual Handling Policy and Procedure (January 2021) - Guidelines for Requesting food parcels (June 2019) ## **Financial review** The Hereford Food Bank has had another successful year of operation, but the financial position was heavily influenced by the pandemic, which resulted in an unprecedented level of generous donations from the local community and put the Food Bank in a very good position for supporting people in need throughout the subsequent year. At the start of the year, there was an opening balance of £35,453 held in an account with the Charities Aid Foundation. But as a result of all the increased activity described earlier in the report, expenditure more than doubled to £149.9k in 2020, compared to £65.8k in 2019. Food purchases increased by £99k and £26k was spent on the delivery of food parcels, payments to team leaders and the purchase of a van. Income, however, increased by an astonishing amount to £339.9k, compared to £69.4k in 2019. We received grants of £71k, but donations from the public, individuals, churches and numerous companies and organisations were £180.8k compared to £32.1k the year before. The generosity of the local community is truly humbling. Even though the Fundraising team was unable to attend the usual events, they still managed to raise £1k through the manufacture and sale of face masks. Included in the financial statements is the value of food which was freely donated by the local community – this is calculated to be over £65,000. In consequence The Hereford Food Bank finished the year with £161.9k in the bank, which is a very satisfactory conclusion to a year of extreme challenge and change. Of this, the trustees have set aside £20k as a general reserve, and £17,376 remains of the grants received and is restricted for the purchase of food. _Page 14_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Financial review** _(continued)_ ## Summary Financial Statement |Year ended 31 December 2020
Income
Individual Donations
Church Donations
Other Donations
Fund-raising
Grants
LWP payments
Gifts in kind
Gift Aid
Total income for the year
Expenditure
Food Purchases (net of stock movement)
Delivery
Operational staff costs
Other direct costs
Office Expenses
Telephone/Broadband
Rent
Electricity
Water
Administration-management
- Workplace pensions
Bank charges
Repairs, equipment, maintenance
Insurance
Fund-raising expenses
Van - operating costs
Depreciation charges
Accountancy and independent examiner's fees
Other
Total expenditure for the year
Surplus for the year|**£**
103,853
10,140
66,832
1,034
71,000
5,548
65,975
15,571| |---|---| ||339,953| ||-
**£**
72,090
7,842
34,787
1,726
1,201
1,787
13,810
2,507
87
7,054
585
98
1,941
819
35
627
1,197
1,200
506| ||149,899| ||-
190,054| _Page 15_ **THE HEREFORD FOOD BANK** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **Financial review** _(continued)_ ## Reserves policy The trustees review the reserves policy annually, in the light of future plans, and on the basis of the most recent accounts information. They aim to maintain a level of reserves sufficient to enable the charity to take advantage of new opportunities, and to cover the expected and unexpected costs of pursuing its objectives during periods of reduced funding. Due to the current economic uncertainties, the trustees consider that the required reserves level should be between 6 and 9 months of normal expenditure. In addition to this, the trustees aim to maintain a reserve of £20,000 to cover the charity's liabilities that would arise if it were to cease to operate. At 31 December 2020, the charity's reserves stood at £190,230, which was equivalent to 15.4 months of normal expenditure. This is in excess of the required level, and the trustees will take steps to reduce the amount during the next financial year. ## Basis of accounts The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the 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 (FRS 102). ## **Trustees and staff** The trustees on 31 December 2020 were: - V. Rev Michael Tavinor - Dean of Hereford (Chairman) - Mike Wilkinson - • Lucy Hurds - Chris Chappell - Fiona Jones The Dean of Hereford resigned in March 2021, and Marie Rosenthal joined the board of trustees and accepted the position of chair. The trustees employ a Manager and a Deputy Manager for the Food Bank, who control the day-to-day operations. A management team, which includes two Trustees, meet regularly throughout the year. Approved by order of the board of trustees, and signed on its behalf by: 17 June 2021 …………………………………......…….. ……………………………………….. _(Marie Rosenthal - Trustee) (Date)_ _Page 16_ **THE HEREFORD FOOD BANK** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** |**_Note_**
**Income and endowments from**
Donations and legacies
_4_
Charitable activities
_5_
Other trading activities
_6_
**Total income**
**Expenditure on**
Raising funds
_7_
Charitable activities
_8_
**Total expenditure**
**Net income for the year**
**and net movement in funds**
_11_
**Reconciliation of funds:**
Total funds brought forward
_19_
**Total funds carried forward**|**Unrestricted**
**funds**
272,371
5,548
1,034
278,953
35
101,615
101,650
177,303
30,980
208,283|**Restricted**
**funds**
61,000
-
-
61,000
-
48,249
48,249
12,751
4,625
17,376|**Restricted**
**funds**
61,000
-
-
61,000
-
48,249
48,249
12,751
4,625
17,376|**2020**
**£**
**£**
333,371
62,716
5,548
4,320
1,034
2,339
339,953
69,375
-
-
35
50
149,864
65,824
149,899
65,874
190,054
inco
3,501
35,605
32,104
225,659
Prof 35,605
**2019**
**Total Funds**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| |||||| The notes on pages 19 to 29 form part of these accounts. _Page 17_ **THE HEREFORD FOOD BANK** ## **BALANCE SHEET** ## **AS AT 31 DECEMBER 2020** |||||||**2019**| |---|---|---|---|---|---|---| ||||||**_(as_**|**_restated)_**| |||**_Note_**||**£**||**£**| |**Fixed assets**||||||| |Tangible assets|**_Total fixed assets_**|_16_||18,053||-| |**Current assets**||||||| |Stocks||||33,500||-| |Debtors||_17_||15,309||-| |Cash at bank and in hand||||163,190||36,739| ||**_Total current assets_**|||211,999||36,739| |**Liabilities**||||||| |Creditors: amounts falling due within one year||_18_||(4,393)||(1,134)| |**Net current assets**|||assets|207,606|assets|35,605| |**Total assets less current liabilities**||||225,659||35,605| ||**_Total net assets_**||assets|£ 225,659|assets|£ 35,605| |**The funds of the charity**||||||| |Unrestricted funds|_Total unrestricted funds_|_19_|-|208,283||30,980| |Restricted income funds|_Total restricted funds_|_19_|-|17,376||4,625| ||**_Total charity funds_**|||£ 225,659||£ 35,605| The financial statements were approved by the board of trustees and authorised for issue on the date given below, and were signed on its behalf by: 17 June 2021 ……………………………………......….. ……………………………………….. _(Marie Rosenthal - Trustee) (Date)_ _Page 18_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. Charity information** Hereford Food Bank is a Charitable Incorporated Organisation (CIO), established under an 'association model constitution' on 13 December 2016 in England and Wales, and registered as a charity with the charity registration number 1170826. A CIO is a charity registered as a body corporate under Part 11 of the Charities Act 2011. The charity's principal office is 41 Monkmoor Street, Hereford HR1 2DX. ## **2. Basis of preparation** ## Accounting basis The accounts (financial statements) have been prepared in accordance with the relevant version of the 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 (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared under the accruals basis of accounting. In previous accounting periods, the charity prepared their accounts using the receipts and payments method, but in the 2020 financial year, the charity exceeded the threshold above which the accruals basis must be adopted. The comparative figures (2019) have been adjusted where necessary using the accruals basis of accounting, to enable accurate, reliable and meaningful comparisons to be made. Details of the effects of this change in accounting basis are given at note 23. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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 (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Although the Covid-19 pandemic increased demand for the charity's services, it also led to a large increase in donations that more than covered the additional service costs. As a result, the pandemic did not affect the charity’s ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts. Hereford Food Bank meets the definition of a Public Benefit Entity under FRS 102. The financial statements have been prepared on the historical cost basis, unless otherwise stated in the relevant accounting policy notes. These financial statements are presented in Sterling. _Page 19_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **3. Principal accounting policies** The principal accounting policies adopted in the preparation of these financial statements are set out below, and have been consistently applied. ## Incoming resources Incoming resources comprise the invoiced value of services provided during the year, excluding value added tax, and net of trade discounts. The charity's policy is to recognise a sale when substantively all the risks and rewards in connection with the services have passed to the buyer. Incoming resources also reflect the value of unbilled work at the year end, where a right to consideration exists. Incoming resources include the value of services provided under contracts, to the extent that there is a right to consideration, and is recorded at the value of the consideration due. Where payments or donations are received in advance of services provided, those amounts are recorded as deferred income and included as part of 'Creditors due within one year'. Income is included in the SOFA when a right to entitlement exists, when its receipt is virtually certain, and when the monetary value can be measured with sufficient reliability. Where income and expenditure are related, both are reported gross in the SOFA. Grants which are conditional upon the delivery of a specific performance by the charity, are only included in the SOFA when the charity has obtained unconditional entitlement to the income. Grants which are related to specific performance are included in the SOFA as the charity earns the right to consideration from its performance. Government grants are treated in accordance with the accruals model of FRS 102. Where they relate to revenue expenditure, they are credited to the SOFA as they are received; where they relate to capital expenditure, the grant is deferred, and subsequently released to the SOFA over the useful life of the related asset. Grants which are subject to a condition which allows for the recovery by the donor of any unexpended part of a grant, are recognised in full when receivable. Any related liability for repayment is included when repayment is probable. Incoming resources are deferred when the charity receives income that is subject to a condition that prohibits expenditure until a future specified event or accounting period, or when it receives contractual income in advance of the provision of services to which the income relates. In such circumstances, the relevant amount is accounted for as deferred income, and recognised as a liability until the accounting period in which the charity is allowed to expend the resource, or provides the related services. Grants are classified in the SOFA according to their nature. Grants of a general nature, or for the purposes of core funding, are included in 'Voluntary income'; grants relating to the provision of goods or services - either to beneficiaries, or as a part of charitable activities - are included in 'Incoming resources from charitable activities'. Where the charity receives incoming resources specifically to provide a fixed asset, or if a fixed asset is donated, the relevant amount or valuation is recognised in the SOFA in full, when receivable. Where the use of the asset is unrestricted, a designated fund is established (where material) to reflect the book value of the asset, and is reduced over the asset's useful economic life by the amount of the depreciation applied in each accounting period. _Page 20_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **3. Principal accounting policies** _(continued)_ ## Incoming resources _(continued)_ Gifts in kind are included at a reasonable estimate of their value to the charity, or the amount realised. They are included in the SOFA when receivable. Donated services and facilities are included in incoming resources (with an equivalent entry to resources expended), where the benefit to the charity is reasonably quantifiable, measurable, and material. The amount recorded is the estimated value to the charity of the service or facility received. The value of volunteer help received is not included in the accounts, but is described in the trustees' annual report, where material. Investment income is included in the SOFA when receivable. Gains or losses arising on disposal, revaluation or impairment of fixed assets - whether held for the charity's own use, or for investment purposes - will be included in the fund which held the related asset prior to the disposal, revaluation or impairment. Impairment losses, or losses on disposal, of assets held for the charity's own use (i.e. not investment assets), will be treated as additional depreciation of the relevant asset, and charged appropriately to the resources expended section of the SOFA. Gains on the disposal of fixed assets held for the charity's own use, will be included in the SOFA under the heading 'other incoming resources'. Exceptional items are those which fall within the charity's ordinary activities, but which are material in terms of their size or incidence. They are included within the income category to which they relate, but are disclosed on a separate line in order to provide a true and fair view. A full explanation of the nature of such items will be provided in the notes to the accounts. ## Resources expended and liabilities Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Expenditure is recorded in the SOFA at cost, net of trade discounts. Irrecoverable VAT is included with the expenditure to which it relates. Expenditure is classified under the following activity headings: - Raising funds - These comprise the costs of fundraising activities. - Charitable activities - These comprise all costs associated with furthering the charity's objects. Support costs include governance costs (the costs of preparing and examining the annual accounts, the costs of trustee meetings, and the costs of any legal advice to trustees on governance or constitutional matters), as well as IT costs and finance costs. Support costs are apportioned between expenses relating to charitable activities, and those relating to fundraising activities on the basis disclosed in the notes to these accounts. _Page 21_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **3. Principal accounting policies** _(continued)_ ## Funds accounting The charity's income, expenditure, and net assets are analysed between the following funds (where applicable): - Unrestricted funds: those which are freely available to the trustees, and which can be applied to any of the charity's purposes, without restriction. - Designated funds: legally defined as unrestricted funds, but reserved for a particular purpose by the trustees. - Restricted funds: those which are typically subject to an external restriction, and which the trustees may only apply to specific purposes of the charity. ## Tangible fixed assets Fixed assets are initially recorded at cost, and capitalised where cost exceeds £100 and the asset is expected to provide an economic benefit beyond one accounting period. Fixed assets (other than those held for investment purposes), are shown after making deductions for accumulated depreciation and impairment provisions. Residual values are assessed at the end of each accounting period, and assets are reviewed on an annual basis for any indicators of impairment. Depreciation is calculated so as to write off the cost of an asset (less its estimated residual value), over the useful economic life of the asset. No depreciation is charged in the year of disposal. The rates used were as follows:- - Motor vehicle - 25% reducing balance. - Plant and machinery - 20% straight line. - Computer equipment - 33% straight line. ## Leased assets Leases are classified as finance leases when substantially all the risks and rewards of ownership of the asset have transferred to the charity; all other leases are classified as operating leases. Operating lease rentals are charged to the SOFA in equal annual amounts over the period of the lease. ## Debtors Trade and other debtors are recognised at the settlement amount due after any discounts offered, and after any provision for doubtful debts. Prepayments are valued at the amount that relates to future accounting periods. ## Cash at bank and in hand This includes cash, vouchers and any short-term highly liquid investments, with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## 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 can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. _Page 22_ **THE HEREFORD FOOD BANK** **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **3. Principal accounting policies** _(continued)_ ## Pensions The charity operates a defined contribution scheme for the benefit of its employees. Contributions are charged to the statement of financial activities as they become payable, in accordance with the rules of the scheme. |**4.**
**5.**
**6.**
**7.**
**8.**|**Donations and legacies**
Grants and donations
Gift aid
General-purpose and core-funding grants
_(Includes £40,000 of government grant funding)_
Gifts in kind
**Income from charitable activities**
Food parcel fees
**Income from other trading activities**
Fundraising activities
**Expenditure on raising funds**
Storage expenses
Sundry
**Expenditure on charitable activities**
Direct costs
Stock movement
Purchases
Packaging and consumables
Protective equipment
Delivery charges
Operational staff fees
Overhead expenses
Establishment expenses
Motor and equipment expenses
Administrative expenses
Governance costs
Advertising and marketing costs|2020
180,825
15,571
71,000
65,975
333,371
-
5,548
-
1,034
-
35
-
35
-
£
(33,500)
105,590
301
1,425
7,842
34,787
18,041
3,016
11,061
1,200
101
149,864
-
£|61,439
1,277
-
-
2019
£| |---|---|---|---| ||||62,716| ||||-
4,320| ||||-
2,339| ||||-
-
50| ||||50| ||||-
£
-
6,234
-
-
-
-
39,843
1,316
18,431
-
-| ||||65,824| ||||-| _Page 23_ **THE HEREFORD FOOD BANK** **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **9. Analysis of expenditure by charitable activity** |Programme
Provision of emergency food parcels|Activities
undertaken
directly
£
148,664||Support
costs
£
1,200||Grant
funding of
activities
£
-|Total
£
149,864| |---|---|---|---|---|---|---| |||||||| ## **10. Analysis of support costs** Governance and other support costs are identified by the charity and then apportioned between the cost centres of expenditure for 'raising funds', and expenditure on 'charitable activities'. For the year ended 31 December 2020 the charity apportioned its costs on the following basis: |**11. **|Raising
Charitable
funds
activities
Total
Support cost
£
£
£
Governance
-
1,200
1,200
-
-
-
**Net income for the year**
Fees relating to independent examination of the accounts
Accountancy fees relating to the preparation of the annual accounts
This is stated after charging:|Basis of allocation
Nature of the expense
2020
2019
£
£
500
-
700
-
1,200
-|Basis of allocation
Nature of the expense
2020
2019
£
£
500
-
700
-
1,200
-| |---|---|---|---| ||||-| ## **12. Trustee expenses** No expenses were paid to, or on behalf of, the trustees during the year (2019: £Nil). |**13. **|**Staff costs**
Gross wages and salaries
Include description: 'and benefits in kind'
45,425
Employer's national insurance costs
(3,000)
Employer's contributions to a defined contribution pension scheme
-||2020
£
38,637
3,204
585
42,426|£
22,576
2,971
380
2019| |---|---|---|---|---| |||||25,927| No employee received emoluments in excess of £60,000. No trustee was paid any remuneration. There were no employee benefits paid to the charity's trustees or key management personnel (2019: £Nil). _Page 24_ **THE HEREFORD FOOD BANK** **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **14. Staff numbers** The average head count of staff employed during the year (analysed by area of activity) were as follows: |Charitable activities
Governance
Administrative and support services||2020
No.
2
-
1
3|No.
1
-
-
2019| |---|---|---|---| ||||1| ## Volunteer staff Volunteers regularly contribute towards the provision of the charity's food parcel service and the day-today administration of the charity, but those costs are not included in these accounts. ## **15. Corporation tax** The charity's income and gains are exempt from corporation tax as they are applied for charitable purposes. |**16. **|land and
Leasehold
**Tangible fixed assets**
land and
buildings
buildings
£
£
Cost
At 1 January 2020
-
-
Additions
-
-
At 31 December 2020
-
-
Depreciation
At 1 January 2020
-
-
Charge for the year
-
-
At 31 December 2020
-
-
Net book value
At 31 December 2020
-
-
At 1 January 2020
-
-||Motor
vehicle
£
-
11,994
11,994
-
562
562
11,432
-|Plant and
machinery
£
-
6,787
6,787
-
563
563
6,224
-|Computer
equipment
£
-
469
469
-
72
72
397
-|Total
£
-
19,250| |---|---|---|---|---|---|---| |||||||19,250| |||||||-
1,197| |||||||1,197| |||||||18,053| |||||||-| _Page 25_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **17. Debtors** |**17. **
**18. **|**Debtors**
Amounts falling due within one year
Trade debtors
Prepayments and accrued income
**Creditors**
**: amounts falling due within one year**
Trade creditors
Accruals
Wages creditor||2020
315
14,994
£|2019
-
-
-
-
2019
_(as restated)_
£
-
-
1,134
1,134
£||2019
-
-
£| |---|---|---|---|---|---|---| ||||15,309|||-| ||||-
2020
£
3,108
1,285
-|||| |||||||| ||||4,393||1,134|| _(See note 23 for details of the restated amount for 2019 in respect of 'wages creditor'.)_ ## **19. Funds of the charity** |**Analysis of movements in funds**
Unrestricted funds
Undesignated funds
Restricted funds
Food purchases
Rent
Running costs
Covid-19 emergency food purchases
Total funds
Covid-19 emergency food purchases
and deputy manager||B/fwd at
01-01-20
£
30,980
-
-
4,625
-
-
-
4,625
-
35,605|Incoming
resources
£
278,953
-
21,000
-
5,000
10,000
25,000
61,000
-
339,953|Resources
expended
£
(101,650)
-
(3,624)
(4,625)
(5,000)
(10,000)
(25,000)
(48,249)
-
(149,899)||C/fwd at
31-12-20
£
208,283| |---|---|---|---|---|---|---| |||||||-
17,376
-
-
-
-
-| |||||||17,376| |||||||-
225,659| _Page 26_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **19. Funds of the charity** _(continued)_ |**Comparative**
**Analysis of movements in funds**
Unrestricted funds
Undesignated funds
Restricted funds
Food purchases
Rent
Manager's salary
Relocation
Total funds||B/fwd at
01-01-19
£
32,104
-
-
-
-
-
-
32,104|Incoming
resources
£
40,068
2,450
9,875
5,000
11,982
29,307
-
69,375|Resources
expended
£
(41,192)
(2,450)
(5,250)
(5,000)
(11,982)
(24,682)
-
(65,874)||C/fwd at
31-12-19
£
30,980| |---|---|---|---|---|---|---| |||||||-
-
4,625
-
-| |||||||4,625| |||||||-
35,605| ## Description of undesignated funds Fund name Purpose General fund The 'free reserves' after allowing for any designated funds. ## Description of restricted funds Fund name Food purchases Rent Running costs Covid-19 emergency food purchases and deputy manager Covid-19 emergency food purchases ## Purpose To help fund the charity's food purchases.To be applied to the charity's food purchase costs, after which the restriction ceases. To help to fund the charity's cost of renting property.To be applied to the charity's property rental costs, after which the restriction ceases. To help to fund the charity's general running costs.To be applied to the charity's general running costs, after which the restriction ceases. To assist in meeting the costs of food purchases and managerial staff during the Covid-19 pandemic.To be applied to the charity's food purchase costs and managerial expenses during the pandemic, after which the restriction ceases. To assist in meeting the costs of food purchases during the Covid-19 pandemic.To be applied to the charity's food purchase costs during the pandemic, after which the restriction ceases. _Page 27_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **19. Funds of the charity** _(continued)_ ## **Net assets between funds as at 31 December 2020** |Fund type
Unrestricted funds
Undesignated funds
Restricted funds
Food purchases
Total funds|Fixed asset
Investments
£
-
-
-
-|Long-term
liabilities
£
-
-
-
-|Tangible
Fixed assets
£
18,053
-
-
18,053|Net current
assets
Total
£
£
190,230
208,283
-
17,376
17,376
-
-
207,606
225,659| |---|---|---|---|---| |||||| |||||| ## **20. Leasing commitments** At the balance sheet date, the charity had the following total commitments under non-cancellable operating leases: |Later than one year and not later than five years
Included above are the following commitments in respect of
leases of land and buildings:
Lease payments recognised as an expense||2020
£
35,000
~~-~~
35,000
13,810|2019
£
45,500| |---|---|---|---| ||||~~-~~
45,500| ||||9,369| ## **21. Pensions** During the year, the charity operated a defined contribution scheme for its officers and employees. The cost for the year (recognised in the SOFA) was £585 (2019: £380). The outstanding contributions at the balance sheet date amounted to £Nil (2019: £Nil), and are included within 'creditors due within one year'. The pension costs are allocated to the relevant fund and activity cost centre, in accordance with the nature of the work undertaken by the employee or officer to whom the benefit accrued. In the year under review, all costs were allocated to unrestricted funds, and to expenditure on charitable activities. ## **22. Related party transactions** There were no related party transactions during the period under review. _Page 28_ **THE HEREFORD FOOD BANK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** _(continued)_ ## **23. Adjustment on change in basis of accounting** The charity was required to change from a receipts and payments basis of accounting to an accruals basis for the year ending 31 December 2020. This was due to an increase in the level of its charitable activities which in turn increased its incoming resources above the threshold for accruals accounting. Certain comparative (2019) figures have been restated to enable meaningful comparisons with the year under review. Those changes are as follows: |Account name
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets|As|As|previously
stated
35,605
-
35,605|Adjustment
1,134
(1,134)
-||As
restated
36,739| |---|---|---|---|---|---|---| |||||||| |||||||(1,134)| |||||||35,605| There was no effect on the comparative balances in the SOFA, or on charity funds. ## **24. Going concern** There are no material uncertainties about the charity's ability to continue as a going concern. _Page 29_ **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF THE HEREFORD FOOD BANK ('THE CHARITY')** I report to the charity's trustees on my examination of the unaudited accounts of the charity for the year ended 31 December 2020, which are set out on pages 17 to 29. ## **Responsibilities and basis of report** As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). You are satisfied that the accounts of the charity are not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act') and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Since the charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies. Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect: 1. the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or 2. the accounts did not accord with the accounting records; or 3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 17 June 2021 _Vaughan Barnacle FCA (Relevant professional body: ICAEW) (Anchorage- 2 Rydel Mount, 37 Bodenham Road, Hereford, HR1 2TP.)_ _(Date signed)_ _Page 30_