**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:
- (i) examine the accounts under section 145 of the 2011 Act;
- (ii) follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and
- (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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- 2 the accounts do not accord with those records; or
- 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**|
Page 5
## **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**||
Page 6
**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