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2021-03-31-accounts

Charity no. 1177585

Report and Unaudited Financial Statements

31 March 2021

Feeding Bristol

Reference and administrative details

For theyear ended 31 March 2021 For theyear ended 31 March 2021
Charity number 1177585
Registered office and Avonquay House
operational address 2 Dock Gate Lane
Bristol
BS1 6XL
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Steven Ashworth
Jamie Cameron
Martha Girling
Sally Jaeckle
Anna Keen
Julian Mines
Christine Storry
Andrew Street (Chair)
Karl Tucker (Treasurer)
Sara Venn
Kalpna Woolf resigned 01 February 2021
Director Maurice Di Rosso resigned 30 September 2020
Ped Asgarian appointed 1 September 2020
Bankers Triodos Bank
Deanery Road
Bristol
BS1 5AS
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

1. Introduction

1.1. Note from the Chair of the board

This has been a year that has been unlike any other in living memory. As I write my contribution for this year’s report it is now not far short of 18 months since that first lockdown was introduced, and we are now reporting on a full year within the context of COVID-19. Feeding Bristol is one of many charities and community organisations that have continued to operate over this period to support people in need, and particularly those experiencing food insecurity, across the Bristol region. For many the need has been very significant indeed – financially, relationally and emotionally, alongside the obvious health impact that has resulted in so many lives lost or impacted in profound ways.

In the context of all these difficulties it has nevertheless been heart-warming and hugely encouraging to see all sectors of the city coming together as ‘One City’ in partnership and collaboration to serve and support those in need – and the team at Feeding Bristol has been a key part of this response. Simply saying ‘thank you’ doesn’t really seem to be enough to express the heart-felt gratitude that I, and others, feel towards all those who have served so tirelessly and unselfishly over the past 12 months. It has been extraordinary to see.

I’d also like to thank my fellow trustees for all they have given to governing the charity over the past year, and those grant providers, businesses and people who have supported us so generously financially and with volunteers.

1.2. Background

The trustees present their report and examined financial statements for the year ended 31 March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Feeding Bristol was registered as a Charitable Incorporated Organisation (CIO) on 19 March 2018, with the following charitable object:

The object of the CIO is the relief of people in need in Bristol and the surrounding area and specifically for them to access and afford good quality and nutritious food, and thereby alleviate hunger caused by the lack of opportunities or resources to obtain sufficient food on a sustainable basis.

The trustees have had due regard to the Charity Commission’s guidance on public benefit when reviewing its aims and objectives.

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

1.3. Year three

This is the third annual report from Feeding Bristol. Feeding Bristol has continued to see growth in its third year of operations, and, as a consequence, has increased the average FTE of core staff from 1.5 to 2.5, with the introduction of a Community Manager. The Community Manager role has been introduced to help with the demands of working both at a strategic level across the city, and creating a stronger presence, networking and communications with groups and organisations working at a community level across the city. The COVID-19 pandemic had a significant impact on our activities for the year as the charity took a leading strategic role in the required food response, both monitoring food provision in the wards that rank highest on the indices of multiple deprivation and bringing key strategic partners together to co-ordinate the response. Alongside this role, we delivered a successful Healthy Holidays programme, despite the circumstances created by the pandemic, distributed funds to help provide increased food provision across the city and have begun the work with Bristol City Council’s Public Health Team on producing a Food Equality Strategy and Action Plan.

1.4. Trustees

The board of trustees who served during the year and up to the date of this report were as follows:

  1. Andy Street (Chair)

  2. Jamie Cameron

  3. Sara Venn

  4. Anna Keen

  5. Julian Mines

  6. Chrissie Storry

  7. Kalpna Woolf (retired Feb 2021)

  8. Sally Jaeckle

  9. Steve Ashworth

  10. Karl Tucker

  11. Martha Girling

1.5. Change to staffing structure

2020 saw significant change to the staffing structure of Feeding Bristol. Former Director, Maurice Di Rosso, stepped down to return to Australia, and Ped Asgarian was appointed as his replacement in September 2020. Feeding Bristol also appointed a full-time Community Manager, Dr. Lucy Jackman, in October 2020 with the aim of supporting the Director to increase the connectivity and support that we can offer community organisations and groups around the city. Ped Asgarian brings a wealth of knowledge of working with communities and the food and farming sector, and Dr. Lucy Jackman brings invaluable research skills and knowledge from her work on food insecurity in the local Bristol area.

2. Vision, Purpose and Strategic Priorities

2.1. Background

Following a strategy workshop in January 2020, the terminology presented below defines what Feeding Bristol is as an organisation, what we are trying to achieve and how. Building on the operational success of activities in 2019 and 2020, these strategic discussions have helped to inform what the charity’s role is in the city, and how we will fulfil that role, which is detailed in a Theory of Change document.

The board of trustees of Feeding Bristol will continue to bring a challenge to ensure that the charity adds value to the city in fulfilling its vision and alleviating food insecurity. The trustees and senior leadership team will review the Theory of Change and strategy next in Autumn 2021 to ensure the efforts of the organisation are complementary to the city and not competitive or failing to contribute in a significant way.

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

2.2. Vision

This describes the situation we are working towards for Bristol in the longer-term:

Everyone in Bristol has access to nutritious and affordable food, and has the skills, knowledge and is empowered to eat healthily.

This describes how Feeding Bristol will seek to achieve the vision at a high-level.

Feeding Bristol provides strategic support in tackling food insecurity across the city. We support the increased efficiency and effectiveness of existing practitioners and community groups, by helping them to add further value to their operations. This allows us to take an informed approach in our efforts to drive systemic change and to tackle root causes.

2.3. Strategic priorities

The strategic focus of Feeding Bristol to achieve the vision is:

1. Tackling Hunger

Tackling food insecurity and meeting immediate needs of the most vulnerable communities of Bristol.

2. Healthy Food Increasing the ability and enthusiasm to grow, cook and eat healthy food.

3. Food Supply Increasing the supply and accessibility of healthy, regional food.

4. Root Causes

Using our work to inform and drive positive changes in local and national policies.

3. Ways of Working

Feeding Bristol categorises its activities across three separate streams of work: core infrastructure; community intervention; systemic change. When running projects, there is inherent overlap across some of the Strategic Priorities (SP’s). Therefore, we can describe what we are focusing on through the SP’s, but then break down and allocate our resources to the three streams of work.

Feeding Bristol seeks to bring benefit to the whole city and not simply to one single geographic area or project. Success will be gradual but progressive – achieving our vision one step at a time and across numerous work streams. Critically, collaborative working across Bristol will be fundamental in achieving this vision. Achieving our vision is not something we are capable of or intend to deliver on our own.

3.1. Delivering our vision

3.1.1. Core costs and volunteers

Part of adding value to the city by acting as an umbrella organisation means we are seeking to not unnecessarily ‘compete’ for grant funds that could go toward direct delivery of projects by others. This means we will always attempt to be as ‘lean’ as possible and keep our core operational costs to a minimum. This also has the benefit of placing additional focus on using the resources available to us in the smartest way possible, including the recruitment and management of volunteers. Overall, this helps to demonstrate the collaborative ‘One City’ approach, in emphasising that a project Feeding Bristol may have a vested interest in does not necessarily mean we need to run it.

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

3.1.2. Who we work with?

Feeding Bristol works with a wide range of organisations and businesses across Bristol. We know that communities within Bristol can suffer from a range of different issues and challenges, so it is important that we all work together in providing a holistic level of support to those in need. Feeding Bristol will continue to catalyse and link the different sectors, including businesses and grassroots organisations, in an effort to more effectively deliver food solutions across the city - and progressively to build a city where everyone is able to eat healthily and appropriately to meet their dietary needs.

Feeding Bristol does not generally work directly with individuals who are experiencing food insecurity. We are not an organisation that provides direct support or advice at a grass roots level. Rather, we work with the organisations that have already developed relationships and trust within and across the more deprived communities.

The Children’s Kitchen is an example of a direct project that Feeding Bristol is technically delivering. However, it is important to note that this project was designed and developed completely by Jo Ingleby, before bringing the project under the overall management of Feeding Bristol. After careful scrutiny, the trustees of Feeding Bristol decided that we could best support this project (with objectives and ways of working that aligned to those of Feeding Bristol) by bringing it within our organisation. So, while it is a project we are delivering, this was simply an example of supporting good work already operating in the city.

3.1.3. Who we work for?

As One City, Bristol has a vast array of individuals and organisations focused on helping to improve the circumstances of people who are less fortunate. Through targeting food security needs, Feeding Bristol acts as an umbrella organisation for the city, supporting initiatives to get started, upscale or collaborate with others where relevant and appropriate. By providing a central point of contact to those focusing on tackling similar issues, Bristol can act as ‘One City’ to ensure a lasting and positive step change towards zero hunger.

Feeding Bristol focuses its efforts on working with organisations that support communities, and we foster and promote a culture of collaborative working and co-creation. Organisations we partner with must show a commitment to working collaboratively to supporting individuals and communities in need. People who experience food insecurity most likely experience other forms of social inequality. Therefore, by being issue ‘agnostic’ when selecting partner organisations, we can help to alleviate the broader pressures of life of those who experience food insecurity.

Bristol is an extremely diverse city, with nearly 150 nationalities represented and over 90 different languages spoken (reflecting the high level of social and ethnic diversity). Therefore, when considering our vision, this includes the dietary requirements of different people (for all reasons – religion, ethical, health, etc.). We are also passionate about considering all ages within our work. While a big part of our work in 2019 focused on children, we are looking to increase our focus on adults and the elderly.

4. Projects and Activity

4.1. COVID-19 and related funding

When COVID-19 reached the UK in early 2020, there were no immediate plans coming forward from Government. Therefore, Feeding Bristol took the initiative of leading the city-wide strategic response in supporting the vulnerable with food. This work was as a coordinator and planner, and not as a direct delivery agency.

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

By the time the UK had gone into lockdown (on 23 March), Feeding Bristol had already started conversations with Bristol City Council about how the city would support the vulnerable. At this stage, the shielded (clinically vulnerable) and free school meal funding had not been announced by Government. As the Government support was rolled out, Feeding Bristol took on the role of coordinating the food strategy aimed at supporting the economically vulnerable. During the last 12 months we have led a Food Strategy group across the city, bringing key individuals across the city together to discuss the food provision response during the pandemic, ensuring support was provided where most needed. Working with the Council’s Community Development team and FareShare SouthWest, Feeding Bristol convened weekly meetings monitoring the food provision in the 13 most disadvantaged wards, making connections between mutual aid groups, Food Banks, FOOD Clubs and community anchor organisations. In these meetings we were able to quickly and efficiently identify and react to gaps in provision.

As well as strategic oversight of food provision, funding received during the early months of the pandemic was redistributed to support organisations that were responding to the crisis. Significant support was given to the FOOD clubs model, seeing the clubs expand from 4 to 16 over a period of a few months. Remaining funds went towards the Healthy Holidays 2020 work, supporting children and families at highest risk of food insecurity.

As a result of the impact of COVID-19 Feeding Bristol had temporarily to put on hold most of the projects listed below. The COVID-19 work is an excellent example of how Feeding Bristol can pivot and support the needs of Bristol when required.

4.2. Food Equality Strategy and Action Plan

In November 2020, Feeding Bristol began working with the Public Health team in Bristol City Council on creating a Food Equality Strategy and Action Plan. This is an ambitious project that is being designed through the ‘One City’ approach that has been adopted by the Council.

4.3. Catalyst Grant (through Quartet Foundation)

In February 2021, Feeding Bristol was awarded £52,367 of funding from the Department for Culture, Media and Sport (DCMS) through the Quartet Foundation. These funds were designated for the purpose of supporting food provision between February and March 2021, and was spent in the following way:

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

Working across the different projects, we collectively estimate that over 3,500 people directly benefited over an 8-week period, with funding going to projects that were building community infrastructure and being enabled to provide ongoing support.

4.4. The National Lottery Funding (Community Fund)

In November 2021, Feeding Bristol was awarded £34,500 from the National Lottery as part of their community fund. This funding was awarded to support the core costs of the organisation in the work that we were undertaking as part of the response to the pandemic. Importantly, this allowed us to continue the role of Community Coordinator (split across both Feeding Bristol and FareShare SouthWest) for a further six months, ensuring that we could continue the level of strategic support and monitoring that we had been undertaking in response to the pandemic.

4.5. The National Lottery Funding (Pathways out of Poverty)

In November 2018, Feeding Bristol was awarded £87,000 for a two-year project, as part of a consortium of 4 charities within the Feeding Britain network. The project was due to commence on 1 February 2019, although Bristol did not commence spending on this until March.

The original application was submitted by Feeding Britain in the middle of 2018. This was done in consultation with the Feeding Bristol board of trustees, in the very early stages of Feeding Bristol being registered as a charity in its own right. When the full-time Project Manager started with Feeding Bristol in October 2018, part of the role was to take over the management of this project. Given that Feeding Bristol was also reviewing and defining their long-term mission and strategy, there were some inconsistencies with the broad objectives of the initial Feeding Britain application which led to complications in project delivery at the Bristol level. The commentary set out below describes how Feeding Bristol worked through this challenge and shaped a project that was appropriate for Bristol and in line with Feeding Bristol’s strategy.

4.5.1. The Children’s Kitchen

Jo Ingleby is an experienced chef and children’s food consultant. She had started to be involved with other pieces of Feeding Bristol work earlier in 2019. Jo created the idea of ‘The Children’s Kitchen’ after designing, developing and managing a similar project as the chef-in-residence at the Redcliffe Children’s Centre.

The Children’s Kitchen aims to establish growing and food sessions for children within early years settings including nursery schools and children’s centres, with a particular focus on families who live in the most deprived areas of Bristol. The key objectives of the project are:

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

This project will still achieve the initial objectives of the Pathways out of Poverty project, as it looks to build independence of children and families in the long-term. Therefore, with a proven track record of success in Bristol it was agreed between all parties that this project would provide the most suitable use of the funds from the Pathways out of Poverty project. Project planning commenced in December 2019, and implementation began immediately in the New Year 2020.

Unfortunately, due to COVID-19, the project was temporarily put on hold when the UK was put into ‘lockdown’ on 23 March. With permission from the National Lottery, we were able to focus the work of the Children’s Kitchen to help with the response to the crisis, allowing cookery sessions for families over summer 2020 in nursery and FOOD Club settings. After the summer, the programme continued in the best way it could, but had to traverse the constant opening and closing of the nursery schools. In January 2021, we took the decision to suspend the lottery project for three months as we entered another lockdown, with the project resuming in April and now due to finish in July 2021.

4.6. Healthy Holidays

4.6.1. Summer 2020

The overarching aim of the Summer 2020 project was to provide a holistic ‘healthy’ holiday experience for the most vulnerable children across the city. In the weeks leading up to the summer school holiday there was a high degree of uncertainty as to what grass-roots organisations would realistically be able to deliver. We faced two key challenges:

Social distancing guidelines meant that the approach adopted in previous years around large community gatherings would not be possible this year. Consulting with key community partners, the focus in Summer 2020 was to significantly expand the range and scale of activities and resources made available to grass-roots organisations, who could then support a greater number of children. Creating safe places where families could meet throughout the holidays, these organisations could encourage social engagement and play activities, alongside food support.

Increasing the capacity of grass-root organisations to support local families and children would have been impossible without the work of Playful Bristol and the Bristol Youth and Community Action (BYCA) programme.

The commitment by all delivery organisations to working collaboratively was key to the success of the Healthy Holidays project. Although the circumstances created by COVID-19 going into Summer 2020 were far from ideal, all groups exhibited a willingness to work together and share resources to ensure that families most in need were supported to the greatest extent possible.

Feeding Bristol initiated this project and led the fundraising and engagement needed for delivery. Feeding Bristol then project managed and provided oversight coordination to the city-wide project.

Key outputs of the project:

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

This project showcased Feeding Bristol’s way of working, with the key focus being on supporting the city to be working more effectively and efficiently on a strategic and collaborative basis. Feeding Bristol was instrumental in delivering this project, but could not have done it on its own. The true value here was how the city came together – an example of how resilience can grow moving forward, with over 70 organisations taking part and supporting each other to deliver food and activities for children.

4.6.2. Ongoing Healthy Holidays

In February 2021, it was announced by the government that there would be national funding for the Holiday Activity and Food fund (HAF), which would see Bristol receive approx. £1.8m to provide support over Easter, Summer and Winter school holidays in 2021. Whilst this alleviated the pressure on Feeding Bristol to both raise funds and be the lead organisation in the ‘Healthy Holidays’ programme, the foundations of our programme will undoubtedly be the basis for the 2021 holiday response. Feeding Bristol will continue to be part of the steering group overseeing the use of these funds, and the lead on food provision delivery across the city.

4.6.3. Long-term objective

The goal of our Healthy Holidays programme is to reduce the need for it to exist in its current format. Working with the HAF fund we will look to empower more organisations to have the skills and resources to deliver food support on-site themselves in an engaging and educational fashion with children and families. This will help to promote positive change in the interaction with food for families that are food insecure and form a part of our larger systemic change work. We need to recognise that this will not be a quick change, and as we attempt to transition, we will continue to provide more direct support in the form of packed lunches and food parcels during the summer months.

4.7. Breakfast Clubs and After School Clubs

Beginning in 2018, this project is led by FareShare South-West. With initial funding sourced by FareShare SW, 15 schools (in areas of high deprivation and with a high proportion of children on free school meals) have been provided a completely free or substantially reduced cost opportunity to participate in the Breakfast Club programme. Phase 1 was a success and allowed for reviewing the programme to be expanded to Phase 2 – building on the feedback from schools.

Phase 2 was planned to launch in September 2020, but the fluctuation in numbers of children at schools and impact of multiple lockdowns has led to the delay of launching. Phase 2, which comprises of looking to expand the programme to 10-20 additional schools and extending the breakfast offering to include food for children at other times of the day, will now aim to launch in Autumn/Winter 2021/22.

Feeding Bristol is providing support to this programme through FareShare SW’s engagement and collaboration in the Community Intervention Working Group. This provides a platform for more strategic planning and collaboration, to ultimately increase the positive impact of the project. Included in this conversation will be organisations such as Bristol City Council, Playful Bristol and BAND.

4.8. Food Clubs

‘Food on our Doorstep’, a food pantry model run by national charity Family Action, was originally piloted in Manchester. After engaging with Family Action, it was agreed that the model could be adapted to be suitable for Bristol. Feeding Bristol led initial planning workshops and strategy sessions with the project partners: Family Action, FareShare SW and Bristol City Council Children Centres. The first FOOD Clubs launched in Bristol in June 2019.

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

Each Club provides 50 families access to £15-20 of grocery food per week, at a small Club membership cost of £3.50. The transaction and social aspect of the Club removes the stigma that is often experienced by recipients of free food parcels. This model encompasses the first three priorities of Feeding Bristol:

  1. It provides food to those in need now;

  2. It provides a platform for community engagement and developing/teaching food and food related skills; and

  3. It is a financially self-sustainable model, allowing for longevity of the project.

The COVID-19 pandemic provided a need for increased food support around the city, and the FOOD Clubs responded by increasing the number of clubs from 4 to 16 over the space of 8 months. Feeding Bristol has a commitment to provide strategic support to the development and success of the FOOD Clubs, as they continue to be well received and provide an important form of support in areas that are most at risk from food insecurity.

4.9. Food Bus Project

After circulating the idea of developing a Food Bus - a concept being developed in other Feeding Britain networks in the country - Feeding Bristol was donated a double decker bus by First Bus towards the end of the financial year. We are currently assessing the feasibility of such a project in Bristol, and how we might develop this with partners.

4.10. Working Groups

4.10.1. The Stakeholder Engagement Group (SEG)

As mentioned in last year’s annual report, it was felt that the SEG was no longer relevant for the work of Feeding Bristol. It was dissolved as of April 2020.

4.10.2. Community Working Group

The Community Working Group has focused on supporting the Healthy Holidays programme by involving people and organisations with specific experience in working with Children and Families in education, youth, play and food provision and support settings. Due to the success of the group, it was decided to expand to more working groups focusing on a wider range of vulnerable communities. This has included working with the homeless sector and beginning to develop groups including refugee and asylum seekers and older people. As in the spirit of the way we work, Feeding Bristol looks to work with other groups in a collaborative way, not always directly convening or chairing every group. The aim of expanding these groups is to allow us to begin to tackle food insecurity on a much broader level across the city.

4.11. Annual Conference

Our conference in 2020/21 was delayed until January due to lockdown and delays caused by the pandemic. The conference was held on-line, and was attended by over 150 people, and was themed ‘The Ultimate Wake-up Call’ focusing on how we build a better food system in response to the crisis. Talks focused on the work that had been completed in the prior year, either as part of the Healthy Holidays project, or the food provision response during the first lockdown, as well as looking at wider food system issues including access to growing projects and land, and nutritious, appropriate and locally grown food. To complement the conference, we also made four videos that provided an overview of the work that Feeding Bristol undertakes with other partners.

Due to the success of the conference over the past two years, we will be looking to expand the scope of the conference in 2021/22 by having a week of talks focused on Food Justice.

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

5. Statements

5.1. Financial review

For the year ended 31 March 2021, income was £387,614 (2020: £209,655) and expenditure was £337,557 (2020: £158,962), resulting in a surplus for the year of £50,057 (2020: surplus of £50,693). Total funds at 31 March 2021 were £142,791 (2020: £92,734). There were £92,721 restricted funds at the year end and unrestricted funds were £50,070. At the end of the year, cash at bank was £147,170.

The trustees agreed a reserves policy in March 2021 to work towards securing and retaining 6 months of core costs, amounting to £50,000, as the charity’s unrestricted reserves. For the year ended 31 March 2021 the charity held £50,070 in unrestricted reserves. This represents 6 months of core costs. The charity's reserves policy has therefore been met.

The trustees believe the charity has the ability to continue as a going concern for a period of the next 12 months on the basis of the unrestricted reserves, the increased fundraising performance of the past 3 years and the secured resource of the Holidays Activity and Food Fund (HAF) for 2021.

The main risks for Feeding Bristol and mitigations are stated in the table below:

Risk Mitigation(s)
Unable to secure funding to cover core
costs/loss of expected funding streams		 Feeding Bristol has a mixed funding approach to
ensure that we are not reliant on one sole source
of funding. This includes funding/grant bids,
direct donations from the public, corporate
donations and fundraising and funding that
comes direct from work for the city council (e.g.,
HAF)
Having built up 6 months of cash reserves over
the past 3 years allows us to manage any
unexpected loss of income due to change in
funding streams.
Unable to complete core operations due to staff
illness/absence		 Feeding Bristol no longer relies on 1 staff
member for its core operations, the movement to
2.5 FTE gives the organisation more flexibility to
cover illness, absence or change of staffing
personnel.
Having
a
board
that
is
knowledgeable,
experienced and immersed in the work we are
undertaking also helps to manage any staffing
issues
Over-performance of fundraising resulting in
reputational damage		 We have always stated the need to ensure that
we do not hold high levels of reserves or apply
for significant funding that may take away from
other organisations in the city. It is our intention
to keep both restricted and unrestricted funding
to sensible levels

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Feeding Bristol

Report of the trustees

For the year ended 31 March 2021

5.2. Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the charity are not liable to the assets of the charity in the event of winding up. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

5.3. Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 19 November 2021 and signed on their behalf by

Andy Street

Andy Street – Chair

Karl Tucker - Treasurer

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Independent examiner's report

To the trustees of

Feeding Bristol

I report to the trustees on my examination of the accounts of Feeding Bristol (the CIO) for the year ended 31 March 2021, which are set out on pages 14 to 24.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’s accounts carried out under section 145 of 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 Act.

Independent examiner’s statement

Since the CIO’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 the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Date: 19 November 2021 Laura Richards ACA Member of the ICAEW For and on behalf of:

Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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Feeding Bristol

Statement of financial activities

For the year ended 31 March 2021

Restricted
Unrestricted
Note
£
£
Income from:
Donations
3
297,936
89,619
Investments
-
59
Total income
297,936
89,678
Expenditure on:
Raising funds
-
6,512
Charitable activities
286,949
44,096
Total expenditure
5
286,949
50,608
6
10,987
39,070
Reconciliation of funds:
Total funds brought forward
81,734
11,000
Total funds carried forward
92,721
50,070
Net income / (expenditure) and net
movement in funds		 2021
Total
£
387,555
59
387,614
6,512
331,045
337,557
50,057
92,734
142,791		 Restated
2020
Total
£
209,616
39
209,655
2,442
156,520
158,962
50,693
42,041
92,734

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 12 to the accounts.

The 2020 comparatives have been restated to accruals accounting. The prior year accounts were prepared as receipts and payments accounts.

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Feeding Bristol

Balance sheet

As at 31 March 2021

Note
Current assets
Debtors
9
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
10
Net current assets
Net assets
11
Funds
12
Restricted funds
Unrestricted funds
General funds
Total charity funds		 £
692
147,170
147,862
5,071		 2021
£
142,791
142,791
92,721
50,070
142,791		 2020
£
-
95,080
95,080
2,346
92,734
92,734
81,734
11,000
92,734

Approved by the trustees on 19 November 2021 and signed on their behalf by

Andy Street

Andrew Street - Chair

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Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Feeding Bristol meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, despite the impact of the ongoing Covid pandemic. The trustees consider the charity has sufficient unrestricted reserves and cash flow and there are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

f) Funds accounting

16

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies (continued)

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities in proportion to the direct costs, as follows:

2021 2020
Raising funds 1.9% 1.5%
Charitable activities 98.1% 98.5%

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

l) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

17

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies (continued)

m) Accounting estimates and key judgements

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

2. Prior period comparatives: statement of financial activities (restated)

Income from:
Donations
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Income from donations
Donations
Grants
Total income from donations
Net income / (expenditure) and net movement in
funds		 Restricted
£
£
122,804
86,812
-
39
122,804
86,851
-
2,442
64,295
92,225
64,295
94,667
58,509
(7,816)
Restricted
£
£
39,964
73,926
257,972
15,693
297,936
89,619
Unrestricted
Unrestricted		 2020
Total
£
209,616
39
209,655
2,442
156,520
158,962
50,693
2021
Total
£
113,890
273,665
387,555

3. Income from donations

18

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

3. Income from donations (continued)

Income from donations (continued)
Prior period comparative:
Donations
Grants
Total income from donations		 Restricted
£
£
-
71,262
122,804
15,550
122,804
86,812
Unrestricted		 2020
Total
£
71,262
138,354
209,616

4. Government grants

The charity receives government grants, defined as funding from the Department for Digital, Culture, Media & Sport, Bristol City Council and Avon and Somerset Police to fund charitable activities. The total value of such grants in the period ending 31 March 2021 was £72,367 (2020: £28,000). There are no unfulfilled conditions or contingencies attaching to these grants in 2020/21.

19

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

5. Total expenditure

Activity costs
Staff costs
Subcontractors and payments to partners
Travel
Subscriptions
Insurance
Office costs
Advertising
Accountancy and IE
Sub-total
Total expenditure
Allocation of support and governance costs		 Raising
funds
£
1,400
4,754
-
-
-
-
-
-
-
6,154
358
6,512		 Charitable
activities
£
£
160,761
-
83,424
14,261
64,881
-
364
-
-
841
-
999
-
518
3,420
-
-
1,934
312,850
18,553
18,195
(18,553)
331,045
-
Support and
governance
costs		 2021 Total
£
162,161
102,439
64,881
364
841
999
518
3,420
1,934
337,557
-
337,557

Total governance costs were £1,934 (2020: £780)

Prior period comparative:
Activity costs
Staff costs
Subcontractors and payments to partners
Travel
Subscriptions
Insurance
Office costs
Advertising
Accountancy and IE
Sub-total
Total expenditure
Allocation of support and governance costs		 Raising
funds
£
-
2,277
-
-
-
-
-
-
-
2,277
165
2,442		 Charitable
activities
£
£
80,833
-
39,960
6,831
20,819
-
339
-
-
271
-
1,040
1,692
580
2,285
-
-
2,035
145,928
10,757
10,592
(10,757)
156,520
-
Support and
governance
costs		 2020 Total
£
80,833
49,068
20,819
339
271
1,040
2,272
2,285
2,035
158,962
-
158,962

20

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

6. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration		 2021
£
Nil
160
1,320		 2020
£
Nil
Nil
780

Trustees' reimbursed expenses relate to payments made to one trustee for travel costs.

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2021
£
96,215
4,966
1,258
102,439		 2020
£
47,845
1,023
200
49,068

No employee earned more than £60,000 during the year.

The key management personnel of the CIO comprise the trustees and senior management team. The total employee benefits of the key management personnel were £79,708 (2020: £19,274).

Average head count 2021
No.
3.00		 2020
No.
2.00

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9. Debtors : amounts due within 1 year

Debtors : amounts due within 1 year
2021 2020
£ £
Accrued income 692 -

21

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

10. Creditors : amounts due within 1 year

Creditors : amounts due within 1 year
Trade creditors
Accruals
Other taxation and social security
Other creditors		 2021
£
1,094
1,320
2,544
113
5,071		 2020
£
-
780
1,566
-
2,346

11. Analysis of net assets between funds

Analysis of net assets between funds
Current assets
Current liabilities
Net assets at 31 March 2021
Prior year comparative
Current assets
Current liabilities
Net assets at 31 March 2020		 £
£
92,721
55,141
-
(5,071)
92,721
50,070
£
£
81,734
13,346
-
(2,346)
81,734
11,000
Restricted
funds
Unrestricted
funds
Restricted
funds
Unrestricted
funds		 Total
funds
£
147,862
(5,071)
142,791
Total
funds
£
95,080
(2,346)
92,734

22

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

12. Movements in funds

Restricted funds
Lottery - Pathways out of Poverty
Healthy Holidays
Covid-19 response
Lottery - Community fund
DCMS
Total restricted funds
General funds
Total unrestricted funds
Total funds
Holiday activities and food
programme
Unrestricted funds		 At 1 April
2020
£
36,734
35,000
10,000
-
-
-
81,734
11,000
11,000
92,734		 Income
£
£
20,305
(33,017)
151,764
(152,430)
34,000
(17,876)
34,500
(31,259)
52,367
(52,367)
5,000
-
297,936
(286,949)
89,678
(50,608)
89,678
(50,608)
387,614
(337,557)
Expenditure		 £
-
26,124
(26,124)
-
-
-
-
-
-
-
Transfers
between
funds		 £
24,022
60,458
-
3,241
-
5,000
At 31
March
2021
92,721
50,070
50,070
142,791

Purposes of restricted funds

Lottery - Pathways out of Funding from Feeding Britain as part of the nationwide Poverty pathways out of poverty project. Healthy Holidays Funding to provide a holistic, healthy holiday experience for

Funding to provide a holistic, healthy holiday experience for the most vulnerable children across Bristol.

Covid-19 response

To provide a city-wide response in supporting the vulnerable with food.

Lottery - Community fund

To fund the core costs of the charity to aid the Covid-19 response.

DCMS Supporting food provision in Bristol.

Holiday activities and food National government supported scheme that provides local programme authorities with funding to support food and activity provision to children eligible for free school meal vouchers in the Easter, Summer and Winter holidays.

Transfers between funds

The transfer of funds between Covid-19 and Healthy Holidays was agreed with Feeding Britain (who had supplied the majority of the funding for the Covid-19 fund). This was requested due to the significant overlap between the aims of the pandemic food provision response and the Healthy Holidays work in the summer of 2020 to support disadvantaged families and children.

23

Feeding Bristol

Notes to the financial statements

For the year ended 31 March 2021

12. Movements in funds (continued)

Prior year comparative
Restricted funds
Lottery - Pathways out of Poverty
Core operations
Healthy Holidays
Covid-19 response
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2019
£
23,225
-
-
-
23,225
18,816
18,816
42,041		 Income
£
£
42,304
(28,795)
500
(500)
70,000
(35,000)
10,000
-
122,804
(64,295)
86,851
(94,667)
86,851
(94,667)
209,655
(158,962)
Expenditure		 £
-
-
-
-
-
-
-
-
Transfers
between
funds		 £
36,734
-
35,000
10,000
At 31
March
2020
81,734
11,000
11,000
92,734

13. Related party transactions

Sara Venn, a trustee, is also a director of Incredible Edible. Feeding Bristol purchased goods and services amounting to £1,850 (2020: £nil) from Incredible Edible during the year.

Kalpna Woolf, a trustee, is also a director of 91 Ways CIC. 91 Ways CIC were paid £1,000 via the DCMS grant as a partner organisation. Feeding Bristol also purchased services from 91 Ways CIC amounting to £1,750 throughout the financial period.

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