Charity number: 1174174
EXETER FOOD ACTION
TRUSTEES' ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
EXETER FOOD ACTION LEGAL AND ADMINSTRATIVE INFORMATION
| Trustees | N C Walsh (Chairman) |
|---|---|
| C Nyeko-Lacek | |
| Dr J Curtis | |
| Mrs S Ford (Secretary) | |
| A R Kemp | |
| P M Willcock (Treasurer) | |
| I D Awcock | |
| Ms B Cossey | |
| L G Webb | |
| Ms L J Roberts | |
| Charity number | 1174174 |
| Principal address | Unit 10 |
| The Space Place | |
| Alphinbrook Road | |
| Marsh Barton Trading Estate | |
| Exeter | |
| EX2 8RG | |
| Independent examiner | Griffin Chartered Accountants |
| Courtenay House | |
| Pynes Hill | |
| Exeter | |
| Devon | |
| EX2 5AZ |
EXETER FOOD ACTION
CONTENTS
| Page | |
|---|---|
| Trustees' Annual Report | 1 - 3 |
| Independent Examiner's Report | 4 |
| Receipts and Payments Account | 5 - 7 |
| Statement of Assets and Liabilities | 8 |
| Notes to the Accounts | 9 - 10 |
EXETER FOOD ACTION TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present their report and accounts for the year ended 31 August 2025.
Objectives and activities
The charity's objectives are the prevention or relief of poverty by:
Providing surplus fit-for-purpose products from the food and drink industry to not-for-profit organisations
-
working with vulnerable or economically-disadvantaged people in the communities of Exeter and Devon; and
-
Challenging the culture of food waste.
The charity is actively involved in fundraising, seeking donations from the public via its website and encouraging regular donations through membership of its "Friends of Exeter Food Action" scheme.
Details of the activities of the charity during the year were as follows:
Achievements and performance
Exeter Food Action (EFA) has operated as part of a wider organisation since 2012, and as an independent charity since 2017.
During the year EFA collected over 70 tonnes of food (2024: over 80 tonnes), stopping it from going to waste and re-distributing it to not-for-profit organisations in Devon committed to feeding vulnerable or economicallydisadvantaged people. These include soup kitchens, hostels, schools, refugee support groups, food banks and community larders.
By providing significant amounts of food to these organisations, their costs are reduced and more people in need can be fed. In addition, the environmental costs of food production are reduced because less food is wasted.
Public benefit
EFA collects and re-distributes food that would otherwise go to waste, delivering it to charities and community groups in Exeter and Devon from its hub on the outskirts of Exeter. The charity works through volunteers to identify suitable suppliers (both producers and retailers) and to intercept excess food products that would otherwise go to waste.
In doing so, it also removes produces from the waste stream, reduces CO2 emissions and tackles food poverty at a local level.
Financial review
Total receipts of £136,250 are up £33,117 on 2024, due mainly to an increase in awards and grant received of £31,876 (see Note 1 to the accounts). The most significant of these are:
-
an unrestricted Postcode Lottery Community Trust grant of £20,000 towards core running costs;
-
a grant from The National Lottery Community Fund of £10,659 towards wages costs;
-
a grant from The Exeter Chiefs Foundation of £10,000 towards providing food to hostels and shelters for the homeless of £10,000;
-
a grant from The Albert Hunt Trust of £4,000 towards the cost of a new freezer.
We would like to take this opportunity to thank all of our donors for their generous support. It is much appreciated and without your help we would struggle to pay our way.
Page 1
EXETER FOOD ACTION TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Financial review (continued)
Total payments have increased by £21,076 to £113,634 from £92,558 for 2024. This is due mainly to:
-
an increase of £8,570 in wages costs, due to additional hours being worked to cover compassionate leave as well as an increase in the National Living Wage passed on to staff;
-
an increase of £3,575 in the purchase of food under the Exeter Chiefs Christmas project;
-
an increase of £3,040 in capital spending (see the Statement of Assets and Liabilities for details), funded primarily by The Albert Hunt Trust's generous grant for a new freezer;
-
an increase of £2,968 in the cost of light, heat and power;
-
an increase of £1,938 in repairs and maintenance costs, including £1,862 spent on new flooring for the chiller funded by generous donations from Exeter Round Table, Exeter Lions and The Save Food Hub - Colyton.
As a result of the above, there was a surplus (excess of receipts over payments) for 2025 of £22,216 compared to a surplus for 2024 of £10,575.
The balance on Unrestricted funds at 31 August 2025 is £24,960 (31 August 2024: £17,706).
The balance on Restricted funds at 31 August 2025 is £15,838 (31 August 2024: £476). The analysis of restricted fund balances is set out in Note 3 to the accounts.
On 4 September 2025 Elizabeth Butland left the charity after working for many years as the overall manager. We would like to thank her for her hard work and dedication to the charity over that time, and wish her well for the future.
Wendy Kearns has stepped up from her previous role as volunteer co-ordinator, to take over from Elizabeth as manager. Wendy has also been at the charity for many years, and we wish her every success in her new role.
Reserves policy
It is the charity's policy to try to maintain a balance on total unrestricted funds which equates to at least 3 months' unrestricted payments. This is equivalent to approximately £25,000.
The current balance on Unrestricted general funds is £24,960 (2024: £17,706), which is roughly the balance needed. The Trustees are seeking to maintain this level of reserves by actively engaging in fundraising in the coming year.
Volunteers
Although there are too many volunteers to mention individually, the Trustees wish to express their thanks to all those who in any way give up their time help in the work of the charity. You are all very much appreciated and without your hard work the charity would not be able to carry out its activities.
Structure, governance and management
Exeter Food Action (EFA) is a charitable incorporated organisation, governed by its constitution dated 10 July 2017. It is a registered charity with the number 1174174 (England and Wales).
EFA endeavours to have a Board of Trustees of at least 8 members, with 5 in attendance forming a quorum. In addition, a non-executive officer attends in a reporting and observational capacity. The Board of Trustees should include a Chair and a Treasurer, with representation from EFA's volunteers.
Page 2
EXETER FOOD ACTION TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
Structure, governance and management (continued)
The Trustees who served during the year and up to the date this report was approved were:
N C Walsh (Chairman) Ms Y Atkinson (Resigned 4 November 2025) C Nyeko-Lacek Dr J Curtis Mrs S Spence (Deceased 6 December 2024) Mrs S Ford (Secretary) A R Kemp (Resigned 30 May 2025) A R Kemp (Appointed 13 November 2025) P M Willcock (Treasurer) I D Awcock (Appointed 4 April 2025) Ms B Cossey (Appointed 22 May 2025) L G Webb (Appointed 22 May 2025) Ms L J Roberts (Appointed 25 June 2025)
The Trustees' Report was approved by the Board of Trustees.
P M Willcock Treasurer Date: 7.1.2026
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EXETER FOOD ACTION
I report to the charity's Trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which comprise the Receipts and Payments Accounts, the Statement of Assets and Liabilities and the Notes to the Receipts and Payments Accounts.
Respective responsibilities of the Trustees and Independent Examiner
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’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 Act.
It is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and
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(iii) state whether particular matters have come to my attention.
Independent Examiner’s Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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2 the accounts do not accord with those records; or
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3 the accounts do 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 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.
Laura Waycott FCA Independent Examiner
Griffin
Chartered Accountants Courtenay House Pynes Hill Exeter Devon EX2 5AZ
Date: 14.1.2026
Page 4
EXETER FOOD ACTION
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
| FOR THE YEAR ENDED 31 AUGUST 2025 | ||||
|---|---|---|---|---|
| Receipts Awards and grants received: Donations received Gift Aid received Other income Total Receipts Payments Charitable activities: Staff costs: Premises costs: Repairs and maintenance Waste disposal Carried down Purchase of food Wages and salaries Rent and service charges |
Note 1 2 |
Total - Total - 2025 2024 £ £ £ £ £ £ 44,631 27,685 72,316 17,908 22,532 40,440 26,247 26,247 27,299 27,299 4,328 4,328 3,634 3,634 33,359 33,359 31,760 31,760 108,565 27,685 136,250 80,601 22,532 103,133 7,143 7,143 3,568 3,568 67,216 67,216 48,568 10,078 58,646 10,213 10,213 6,359 3,508 9,867 953 1,862 2,815 788 89 877 610 610 380 183 563 78,992 9,005 87,997 56,095 17,426 73,521 Unrestricted funds Restricted funds Unrestricted funds Restricted funds |
||
| 108,565 | 27,685 | |||
| 67,216 10,213 953 610 |
7,143 1,862 |
|||
| 78,992 | 9,005 |
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EXETER FOOD ACTION
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
| Brought down Utilities: Light and heat Rates and water Insurance Telephone and email Other costs: Website and computer costs Travel Accountancy fees Subscriptions - HR Bank charges Sundry expenses Capital expenditure: Total Payments Net Surplus/(Deficit) Bank balance brought forward at 1 September Bank balance carried forward at 31 August |
Note 3 |
£ £ 78,992 9,005 14,194 277 964 932 683 508 6 1,850 463 396 824 1,228 3,312 Unrestricted funds Restricted funds |
£ £ 78,992 9,005 14,194 277 964 932 683 508 6 1,850 463 396 824 1,228 3,312 Unrestricted funds Restricted funds |
£ £ 78,992 9,005 14,194 277 964 932 683 508 6 1,850 463 396 824 1,228 3,312 Unrestricted funds Restricted funds |
Total- 2025 £ 87,997 14,194 277 964 932 683 514 1,850 463 396 824 4,540 113,634 22,616 18,182 40,798 |
£ £ 56,095 17,426 7,150 4,086 144 113 785 729 290 326 647 141 2,189 147 398 392 1,500 Unrestricted funds Restricted funds |
£ £ 56,095 17,426 7,150 4,086 144 113 785 729 290 326 647 141 2,189 147 398 392 1,500 Unrestricted funds Restricted funds |
Total- 2024 £ 73,521 11,236 257 785 1,019 326 788 2,189 147 398 392 1,500 92,558 10,575 7,607 18,182 |
|---|---|---|---|---|---|---|---|---|
| 101,311 | 12,323 | 69,002 23,556 |
||||||
| 7,254 17,706 |
15,362 476 |
11,599 (1,024) 6,107 1,500 |
||||||
| 24,960 | 15,838 | 17,706 476 |
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EXETER FOOD ACTION RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
The financial statements were approved by the Trustees and authorised for issue on
7.1.2026
and are signed on behalf of the Board of Trustees by:
Nigel Walsh Chairman
Page 7
EXETER FOOD ACTION STATEMENT OF ASSETS AND LIABILITIES AT 31 AUGUST 2025
| AT 31 AUGUST 2025 | |||||||
|---|---|---|---|---|---|---|---|
| Cash funds Bank Current Account Other monetary assets Amount owed by Fare- Share South West Gift Aid claims receivable Assets for charity's use New chiller Shelving Vegetable racks New freezer CCTV Other sundry assets Liabilities Trade creditors: EDF Energy E-on Next Devon Contract Waste Other creditors: Pension contributions - NEST Accruals: Accountancy fees |
Unrestricted funds Restricted funds £ £ 24,960 15,838 |
2025 £ 40,798 2,780 288 3,068 21,429 1,963 790 3,312 896 332 28,722 1,176 678 66 230 1,700 3,850 |
Unrestricted funds Restricted funds £ £ 17,706 476 |
2024 £ 18,182 |
|||
| 2,780 288 |
2,780 899 |
2,780 899 |
|||||
| 3,068 | - | 3,679 - |
3,679 | ||||
| 21,429 1,963 790 3,312 896 332 |
21,429 1,963 790 |
21,429 1,963 790 - - - |
|||||
| 28,722 | - | 24,182 - |
24,182 | ||||
| 1,176 678 66 230 1,700 |
2,907 199 1,320 |
2,907 - - 199 1,320 |
|||||
| 3,850 | - | 4,426 - |
4,426 |
Page 8
EXETER FOOD ACTION NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
| 1. Postcode Lottery - Community Trust grant National Lottery- Community Fund Grant claim Exeter Chiefs Foundation - Legacy fund The Forrester Family Trust The Albert Hunt Trust grant DMF Music (Beautiful Days festival) Working Planet Limited Exeter Round Table West Exe School John Lewis Partnership - Community donation Devon County Council The Coreus Foundation The Neighbourly FO St Edmunds and St Mary Major charity LIDL grant Other grants 2024 2. 2024 Awards and grants received National Lottery CCLF grant Other income Contributions received from FareShare South West Devon County Council - Growing Communities grant Southern Co-op - "Neighbourly" Winter Fund award |
Unrestricted funds Restricted funds £ £ 20,000 10,659 10,000 10,000 4,000 3,625 3,000 2,800 1,826 1,500 1,476 1,000 1,000 730 500 200 |
Unrestricted funds Restricted funds £ £ 20,000 10,659 10,000 10,000 4,000 3,625 3,000 2,800 1,826 1,500 1,476 1,000 1,000 730 500 200 |
Unrestricted funds Restricted funds £ £ 20,000 10,659 10,000 10,000 4,000 3,625 3,000 2,800 1,826 1,500 1,476 1,000 1,000 730 500 200 |
2025 £ - 20,000 10,659 10,000 10,000 4,000 3,625 3,000 2,800 1,826 1,500 1,476 - 1,000 1,000 730 500 - 200 72,316 2025 £ 33,359 |
2024 £ 32,116 - - 4,200 - 2,000 - - - - - - 1,444 - - - - 400 280 |
|
|---|---|---|---|---|---|---|
| 44,631 | 27,685 | 40,440 | ||||
| 17,908 | 22,532 | 40,440 | ||||
| Unrestricted funds Restricted funds £ £ 33,359 |
2024 £ 31,760 |
|||||
| 31,760 | - | 31,760 |
Page 9
EXETER FOOD ACTION NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
| 3. Movements for year ended 31 August 2025: Exeter Round Table & LIDL grants - chiller flooring Movements for year ended 31 August 2024: Restricted funds National Lottery CCLF grant - Contribution towards core costs Ide Community Shop - contribution towards wages Exeter Chiefs Legacy grant - Contribution towards purchase of food Sainsbury's Community grant fund - Storage/shelving The Albert Hunt Trust grant - Contribution towards running chillers & freezers National Lottery- Community Fund Grant - Contribution towards additional wage costs Exeter Chiefs Foundation grant - Christmas project The Albert Hunt Trust grant - Contribution towards new freezer Devon County Council grant - Gleaning costs |
Brought forward 476 - |
Receipts Payments 10,659 10,000 (7,143) 4,000 (3,312) 2,026 (1,862) 1,000 (6) 27,685 (12,323) 15,932 (15,932) 4,200 (3,724) 2,000 (2,000) (1,500) 400 (400) 22,532 (23,556) |
Carried forward 10,659 3,333 688 164 994 |
||
|---|---|---|---|---|---|
| 476 | 15,838 | ||||
| 1,500 | - 476 - - - |
||||
| 1,500 | 476 |
4. Transactions with related parties
During the year the charity had the following transactions with related parties: - Donations of £1,974 (2024: £2,455) were received from Trustees and related parties.
Page 10