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2023-03-31-accounts

THE HYGIENE BANK

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CHARITY NUMBER: 1181267 SC049895

Website https://www.thehygienebank.com News https://thehygienebank.com/news/ Instagram https://www.instagram.com/thehygienebank/ More info https://linktr.ee/thehygienebank/

The Hygiene Bank

Charity number: 1181267 SC049895

For the year ended 31 March 2023

Contents

Charity Information ................................................................................................................................. 2 Chair’s statement .................................................................................................................................... 3 Trustees’ Annual Report ......................................................................................................................... 4 Independent Auditor’s Report .............................................................................................................. 15 Statement of Financial Activities .......................................................................................................... 18 Balance Sheet ........................................................................................................................................ 19 Statement of Cash Flows ...................................................................................................................... 20 Notes to the Accounts .......................................................................................................................... 21

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The Hygiene Bank

Charity number: 1181267 SC049895

For the year ended 31 March 2023

Name: The Hygiene Bank Charity number: 1181267 SC049895 Trustees: Guy Davies Appointed 27 March 2023 James Dray (Chair) Appointed 25 July 2023 Elizabeth Hall Elaine Jackson Rahul Moodgal Caroline Parr Paul Pashley Mark Phillips Thomas Poynter Resigned 21 December 2023 Matthew Press Resigned 28 March 2023 Morag Punton Appointed 1 July 2022 Lorraine Waters Registered address: c/o DAC Beachcroft LLP The Walbrook Building 25 Walbrook London EC4N 8AF Bankers: National Westminster Bank Plc Independent Auditor: Haysmacintyre LLP 10 Queen Street Place London EC4R 1AG

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The Hygiene Bank Chair’s Statement For the year ended 31 March 2023

Charity number: 1181267 SC049895

The Board of Trustees is proud to present this Annual Report. It details the achievements of The Hygiene Bank in tacking hygiene poverty, as we return to a world more like the one the charity was formed in, pre-Covid.

Whilst the impact the charity has had is considerable, our collective efforts cannot yet meet the scale of increasing demand. In December 2022, Joseph Rowntree Foundation (JRF) found that 7.2 million people were going without the basics. The Trussell Trust – many of whose foodbanks The Hygiene Bank is proud to supply – reported that 320,000 people used their foodbanks for the first time. The Hygiene Bank saw our waiting list grow rapidly, with over 1,200 community organisations awaiting support by year end.

So, the challenge the charity must meet is considerable. In the following pages you will read about key milestones – surpassing 1,000 tonnes of distributed product, the recruitment of over 100 more volunteers, the opening of many new projects in new areas, which all illustrate the extraordinary efforts the charity has made to alleviate the suffering caused by hygiene poverty.

Understanding the nature of the crisis which faces us is critical. So, the publication of Hygiene Poverty 2022 , a ground-breaking research project conducted with the help of YouGov and the support of our foundational partner, Boots, was one of the standout moments of the year. This, the first independent, nationally representative account of the incidence, scale and impacts of hygiene poverty in the UK not only plays a vital role in our societal understanding of hygiene poverty but will form the basis of the charity’s strategic direction – and the case for change we must make - for the next few years.

You can read about this proposed direction on page 12, but one thing is clear. We will only achieve our ambitions if we draw – and build - on the incredible efforts, dedication, skills, expertise and commitment of our volunteers, our central office team (including the new CEO, Ruth Brock, who was recruited this year) and the Board. Together with our brand partners, our funders and our community partners, we form an inspiring community, united by our values and our mission – to end hygiene poverty. This report details just some of their amazing stories and contributions.

I am proud and delighted to have taken the baton as the new Chair of this extraordinary charity. I have always been passionate about tackling inequality. When I first came across The Hygiene Bank, I was struck by its mission and values, but also by the incredibly practical approach it has taken to support people to empower themselves to achieve their goals and aspirations. Hygiene poverty is a particularly pernicious, but largely hidden problem that requires much more attention. I am hopeful that our next phase will continue to deliver for those experiencing hygiene poverty, whilst seeking longer term systemic solutions.

Dr James Dray Chair 26 January 2024

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

The Trustees present their annual report. together with the financial statements of The Hygiene Bank (the charity) for the year ended 31 March 2023.

ACHIEVEMENTS AND PERFORMANCE

Below are highlights and key performance indicators of what we achieved over the past 12 months, to 31 March 2023 (comparison is for 15 months to 31 March 2022):

OBJECTIVES AND ACTIVITIES

The objects of the charity are:

The relief of people living in the United Kingdom and such parts of the world as the Trustees shall from time to time determine who are in conditions of financial need, hardship or distress, in particular but not exclusively by:

  1. Providing or assisting other charities and organisations in the provision of toiletries and other essential hygiene products;

  2. Making grants or donations of toiletry gifts, make-up and grooming products that will improve the conditions of life of such people;

  3. Assisting in the establishment of projects throughout the world that will prevent or relieve financial need, hardship or distress by the provision of toiletries and other essential hygiene products; and

  4. Improving the lives and prospects of such people by challenging injustice through research, policy, collaboration and advocacy.

We believe every one of us should have access to basic hygiene essentials. It is not right that keeping clean should be a luxury or a privilege for anyone in our society.

We work with local communities to tackle the domestic and societal crisis of hygiene poverty by:

  1. Raising awareness that hygiene poverty is close to home and a problem we can solve together;

  2. Building a social movement to end hygiene poverty;

  3. Collecting and distributing hygiene, personal grooming and household cleaning products; and

  4. Raising funds to enable the charity deliver on its objects.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

We want to see:

  1. Recognition amongst citizens and government that hygiene poverty is unjust;

  2. A self-organised social movement to tackle hygiene poverty; and

  3. Hygiene products donated by citizens and businesses improving the well-being of those living with lowincome, and helping to empower people to overcome poverty.

How it works:

  1. Groups, individuals, local businesses and educational organisations volunteer to set up a hygiene bank project in their area;

  2. They are matched with local community partners (such as charities, community groups, projects and services, local authority services, schools and social landlords) who serve those in that same community who have been swept into poverty;

  3. Community partners distribute the donated products free of charge to their clients and service users;

  4. Supporting The Hygiene Bank is a simple way to support not just one organisation, but hundreds of grassroots initiatives tackling a wide range of issues, from poverty to domestic abuse and disability.

OUR PROJECTS, VOLUNTEERS AND COMMUNITY PARTNERS

The Hygiene Bank comprises a network of locally run Hygiene Banks, our ‘local projects’. Centrally coordinated, yet autonomous to meet local needs, our model enables us to connect with communities ~~a~~ nd ensures that local donations support local people. Our central team provide the crucial infrastructure, partnerships, administration, and strategic direction to maximise our impact.

In 2022/23, our growing movement attracted 271 new volunteers, bringing us to a total of 626, empowering us to open 86 new projects, bringing our total number of projects to 201.

Together these projects supported 1,523 Community Partners, distributing more than 350,000kg of hygiene products to foodbanks, schools, refuges, homeless shelters and a whole range of local charities and community organisations.

Case Study: The Hygiene Bank Luton and St Albans

The Hygiene Bank Luton and St Albans is run by project co-ordinators, Katy and Lorna. It was set up in 2019 and has distributed over 52,000kg of product.

“Our project is constantly evolving. When we first joined, our group met once a month in someone’s house – we'd spread out the donations across the living room floor and share them out amongst our six Community Partners.

Three years on and our team of 10 volunteers now meet weekly at a shipping container to support over 40 Community Partners, across three towns, distributing over 15,000kg of hygiene basics during the year, including creating over 1,500 family support packages.

Although we’re a much bigger project now, we keep our small yet supportive ethos; we love to make sure that each family bag or teen washbag we create is beautifully presented and carefully put together. To us, the support we offer is personal.

“My son has learnt to brush his teeth for the first time thanks to your kind donation” Parent recipient of family pack, Luton

50% of Luton’s population live in poverty, including 22,000 children. We aim to reach as many people as possible, as effectively as possible, so we work with our Local Education Welfare Team, who work across all 73 schools in Luton.

A highlight from 2022/23 was receiving a grant of nearly £10,000 to enable us to double the capacity of our bag-building work for the Luton schools and so reach out even further into the community.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

There’s so much more to do, we will never lose sight of the need for our support and our packages will always come with a ‘Love from The Hygiene Bank’ gift tag!”

Volunteers

“It’s really rewarding to know that you are helping local people get through difficult times. Being part of your community’s support network … it’s really special” Heather, THB Edinburgh.

Our people are the heart and soul of our movement, united by their belief that everyone deserves to feel clean .

Supported by the dedicated central team, our volunteers embody our values, supporting communities to thrive by enabling access to hygiene basics.

In line with our values, together, our volunteers ...

“We provided some hygiene basics for some Christmas packs, which were given alongside toys and sweets to children. One 6-year-old boy said his favourite gifts were the bubble bath and his toothbrush, enthusing that ‘he had two bubbly baths that week’. Sometimes, when I feel our work is just a drop in the ocean, I think of that small boy and it all feels worth it.” Marie, THB Tamworth

GROUNDBREAKING RESEARCH: HYGIENE POVERTY 2022

In October 2022, YouGov published ‘Hygiene Poverty 2022’, the first comprehensive, national, mixed methodology research study into the scale and impacts of hygiene poverty in the UK.

Commissioned by The Hygiene Bank and funded by Boots, the launch of this pioneering publication was broadcast live on BBC Breakfast News. Its publication marked a significant milestone in the history of our charity, paving the way for meaningful, evidence-based change.

Our research provides the first national benchmark of hygiene poverty and confirms the disproportionate impact on those living with a disability or long-term health condition, large families, younger people and ethnic minorities.

It links hygiene poverty with poor mental health, social exclusion, family stress and indicates how the issue compounds the poverty cycle, by reducing people’s ability to engage in education and employment.

Importantly, it also highlights the shame and stigma that inhibits people from speaking out and documents the lived experience of those living in this uniquely oppressive form of poverty.

Truly ground-breaking, our research has exposed the ‘hidden crisis’ of hygiene poverty in the UK and will help us to form the strategy and campaigns we need, to work towards eradicating it.

A summary of the report’s key findings is below.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

Hygiene Poverty 2022: The evidence for change

Mental Health

The most-reported impact of hygiene poverty was its negative effect on mental health.

Social isolation was identified as a significant impact of hygiene poverty, with many respondents reporting feelings of shame and anxiety, which often leads to isolation.

Three in five (61%) people experiencing hygiene poverty say that it has negatively impacted their mental health.

“I used to go out and see my friends, but I got anxiety about the way I looked and smelt, so I became a recluse, I was so upset that my life had changed.” Hygiene Poverty 2022 participant

Cycle of Poverty:

Hygiene poverty was also identified as a barrier to employment and education, with many respondents avoiding job interviews, work or education, highlighting its potential to trap people in a cycle of poverty.

“I feel really depressed, I feel worthless, I can’t prepare for a job, I don’t think I will ever be able to get out, or have confidence to get back to normal life.” Hygiene Poverty 2022 participant

Family Stress:

Of those living in hygiene poverty with dependent children:

“I’m the sole provider, they deserve the world, to feel that I’m failing them, I can’t give them what I want to... I don’t want them to be looked at differently, but people look at me, I feel it, and that’s an added pressure.” Hygiene Poverty 2022 participant

OUR BRANDS AND CORPORATE PARTNERS

Brand collaborations are core to our mission to bring communities, businesses and policy makers together to tackle hygiene poverty.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

We empower socially conscious brands to play a visible and valued role in our movement, helping them connect and resonate with their ethos driven customers.

Our visibility as the largest hygiene poverty charity gives brands national exposure and impact in communities throughout the UK. Managed and supported by a dedicated central team, brand collaborations are amplified across our social platforms, where we have and engaged and growing follower base.

Innovative to the core, The Hygiene Bank has always championed the power of brands to make a difference. Whether that’s a strategic partnership, instore or online activation-led opportunities or simple donation and fundraising programmes, we have the portfolio and capacity to create impact and drive return on investment.

Case study: Boots

Our deeply rooted partnership with Boots strengthened and evolved in the year. In addition to its consistent support in raising vital donations, Boots’ sponsorship of Hygiene Poverty 2022 - our ground-breaking research project – enabled us to expose the extent of the previously hidden crisis of hygiene poverty and propel the issue up on the national agenda.

The fundamental synergy in our values and ethos makes our partnership with Boots unique and transformative. From the store managers that champion our local projects and host our drop off points, to our high-profile campaigns such as the Boots and Hygiene Bank Back to School project, our collaboration is a constant source of strength and inspiration.

“Our collaboration is rooted in the notion of community, health equity and the belief that everyone should have access to basics in life. Boots was founded on the belief that everyone should have access to affordable healthcare and hygiene essentials and it remains core to our ethos today.” Lucy Reynolds, Director of Communications and ESG, Boots

Boots Highlights 2022/23:

Donation Points:

Donations Boost:

Boots donates an additional hygiene product for every kg collected via the Hygiene Bank donation points in Boots stores, resulting in an extra 234,622 products donated to people living in hygiene poverty. Customers can also make an instant donation of £3, £5 or £10 to The Hygiene Bank when shopping online.

Back to School with Boots and the Hygiene Bank 2022:

Profound and impactful, Back to School 2022 highlighted the growing scale of hygiene poverty in schools, with fresh data and an impactful media campaign.

This year’s campaign saw Boots donate an additional 50,000 products donated to families in need. As a result of the campaign, we saw an increase of customer donations to The Hygiene Bank through Boots stores of almost 25% month on month, with over two tonnes of products donated to The Hygiene Bank from Boots customers in both August and September, when the campaign landed.

Invested employees:

In addition to the fantastic store managers who support our local projects, initiatives such as the Boots Product Delivery Team’s ‘volunteer day’ for Refugee Week make this relationship truly special.

The team chose to use their volunteer day compiling 2,500 beautifully presented bags filled with hygiene essentials to help Ukrainian refugees.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

Distributed to those in need by our local projects, this gesture brought our values of compassion and community to life.

Empowering brand campaigns:

Boots gave our brand campaigns fantastic visibility in-store and online, helping boost awareness and uptake of promotions such as Unilever’s ‘Buy one, donate one’ and Always ‘buy two donate one’ offers.

Case study: Unilever

“Our massive Unilever donation was a highlight of 2022! With the cost of living crisis and Christmas around the corner, it came at such a difficult time for our Community Partners and helped so many families” THB Edinburgh.

Following on from the success of 2021’s ‘Help Tackle Hygiene Poverty’ campaign, we once again joined forces with Unilever and Boots to provide those in need with access to essential hygiene basics.

Between 29[th] June and 23[rd] August 2022, Unilever engaged some of its most popular brands in a ‘Buy two, donate one’ campaign in Boots stores and boots.com, resulting in 237,520 units donated.

Unilever supported the activation with a full marketing and PR campaign, involving leading social media influencers including Kate Lawler, Honest Mum and Pro Green.

Over 100 of our projects directly benefitted from the Unilever campaign. The logistics behind this work were complex, with smaller projects receiving bespoke parcels of product, while those larger projects received entire pallets.

Case study: Always

We were thrilled to benefit from a ‘buy 2, donate 1’ offer with Always during their #RethinkyourReaction campaign to shake the shame and stigma out of conversations about periods.

For every purchase of two packs of Always or Tampax in the ‘2 for £5’ promotion in Boots stores or online, Always donated a period product to The Hygiene Bank.

This campaign has resulted in over 300,000 period product donations whilst also sparking new conversations about periods and period poverty in the UK through in-store and social media support.

Case study: Curlsmith

Our research highlighted that ethnic minority groups are disproportionally affected by hygiene poverty, making our Bronze Tier partnership with Curlsmith incredibly important.

Our projects are overjoyed to receive Curlsmith donations so that they can ensure all our families in need are being supported with products that project confidence and self-esteem.

The partnership kicked off with a 48 hour ‘1 FOR 1’ promotion, with Curlsmith donating a full-sized product for every order placed between 8[th] -10[th] of February, resulting in over 1,000 products.

Case study: smol

In 2022, over 13,000 smol customers opted to join smol’s ‘Donate-a-Wash’ scheme, to donate two washes to The Hygiene Bank when placing their own order. This brings the total of smol customer opt-ins to 26,881.

Our partnership offers smol an accessible and engaging way for its ethically conscious customers to make a direct impact on hygiene poverty.

As part of their Giving December campaign, smol also donated a wash for every new sign up throughout the month, resulting in an additional 37,896 washes donated, and bringing the total of washes donated throughout 2022 to 379,571.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

FINANCIAL REVIEW

The Trustees continue to be very grateful to all the individuals and organisations who have supported our work in many different ways since our inception, and throughout the year ended 31 March 2023. Our ability to try to meet the significant increase in demand has only been possible because of the shared vision of our donors and supporters. Every single donation made since our inception has helped us to give a lifeline to people in great need.

The charity continues to use a wide range of fundraising approaches and always aims to achieve best practice. We are registered with the Fundraising Regulator and adhere to the Code of Fundraising Practice. We manage our own fundraising activities and we are also grateful to many other organisations that have chosen us to benefit from their own fundraising activities. We apply best practice to protect our supporter data; we never swap or sell data and only use information that is compliant with the General Data Protection Regulation (GDPR) and relevant data privacy legislation. We take seriously the need to achieve the highest standards.

We have had organisations that have supported the charity as a commercial participator, and an agreement is in place for these fundraising initiatives. The charity held regular meetings to address any issues and received reports to assess the success of the fundraising initiatives.

Financial fundraising for the charity was a combination of grant applications, individual and corporate donations, and fundraising events such as challenges and treks. The funds raised were correctly recorded as unrestricted and restricted. Funds raised by the volunteers for their projects were specifically ring fenced as restricted funds for use by their project.

Grants and donations for the year ended 31 March 2023 was £724k (15 months to 31 March 2022: £841k) which was made up of unrestricted income of £464k (15 months to 31 March 2022: £377k) and restricted of £260k (15 months to 31 March 2022: £464k). Restricted funds are made up of donations and grants that are raised for, and their use restricted to, a specific purpose, or donations subject to donor-imposed conditions. This will include donations that meet the charity’s conditions and are ring fenced for use in a specific project or region.

The charity has received wonderful support from other organisations who have donated hygiene products for distribution, and services to aid in the running of the charity. The donated hygiene goods that have been distributed by the charity for the year were estimated to have a value of £6,031k (15 months to 31 March 2022: £6,351k). The value of donated services recognised in the accounts for the year was £23k (15 months to 31 March 2022: £35k).

Reserves Policy

The charity has reserves totalling £429k (2022: £452k) which is made up of restricted reserves of £219k (2022: £261k) and unrestricted reserves of £210k (2022: £191k). The Trustees are satisfied that unrestricted reserves are in line with their policy of ensuring unrestricted reserves cover at least three months working capital requirements of the charity.

There is a business plan that is expected to support the generation of income from grants and donations for the forthcoming financial year. This will help to build an operational structure that will enable a greater response to the needs of local communities in addressing hygiene poverty.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is constituted as a charitable incorporated organisation (“CIO”) and a registered charity (number 1181267). The object and powers of the CIO are established in its governing document which is an association constitution. The charity is also registered with the Scottish Charity Regulator (number SC049895).

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

The charity is run by a Board of Trustees, with co-opted members. As at 31 March 2023 there were 12 paid employees to help manage the projects around the UK, registration of new volunteers and community partners.

Approximately six meetings of the Board are held annually.

Governance

The Hygiene Bank’s practices were reviewed by the CEO and Chair of Trustees in March 2023 and assessed against the Charity Governance Code. Following the review, which was discussed by the whole Board of Trustees, the committee structure was slightly adjusted to ensure an equitable balance of Trustee responsibility was achieved. The Trustees have established four subcommittees with delegated authority for certain matters and to ensure key matters are given increased time and appropriate levels of scrutiny.

Recruitment and Appointment of New Trustees

When recruiting new Trustees, we aim to attract a range of candidates who have the skills the charity needs. Having members with different backgrounds, expertise and experience, and differing perspectives will be of great benefit to the charity.

One Trustee resigned in March 2023 and another in December 2023. We appointed two new Trustees, one in July 2022 and in March 2023. Following the year end, a new Chair was appointed in July 2023. Trustees are appointed on merit, ensuring we have a balance of skills and experience. Trustees are subject to DBS checks where applicable.

Induction

The charity promotes a learning culture and encourages development training across the charity.

All new trustees undertake an induction programme, which includes a training session with the operational team, understanding the roles and duties of the Trustees, charity law and governance, and financial and risk management.

Additional training is arranged as needed for individual Trustees or for the Trustees as a whole.

The Trustees confirm that they have complied with section 17(5) of the 2011 Charities Act in having paid due regard to the Charity Commission’s guidance on public benefit.

Remuneration policy

The charity is committed to ensuring our staff remuneration structure is appropriate and aligned to our values and commitment to EDI. We continue to ensure through our pay principles that we are a fair, equitable and competitive- paying organisation. In 2023 we were accredited as a Living Wage employer and we continue to support our employees’ wellbeing and mental health in accordance with our charitable aims. The key management personnel of the charity comprise the Trustees and the Chief Executive Officer. As disclosed in note 8 of these financial statements, no Trustees received any remuneration or benefits in their role as Trustee.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

Risk management

The charity has in place a risk management framework with a documented risk register and incident register.

The Board has put in place an audit and risk committee, which is a sub-committee of the main Board. The Terms of Reference of the sub-committee is to continually review and update the risk register, and to consider the:

  1. top 10 strategic risks;

  2. operational risks;

  3. emerging risks; and

  4. incident register.

The principal risks and uncertainties facing the charity are managing the growth of the charity both in the UK and in overseas territories, and the management, storage, and recording of donated products. The risks have been reviewed, and systems and processes have been established to mitigate those risks.

In February 2023, the charity reported a serious incident regarding one of our projects to the Charity Commission. Following an assessment, the Commission notified Trustees that they believed the incident and been dealt with appropriately and responsibly and that they would take no further action. For this reporting period, there are no other serious incidents that we have not reported to the Commission.

PLANS FOR THE FUTURE – A NOTE FROM THE CHIEF EXECUTIVE

I was so excited to take on the role of CEO of The Hygiene Bank in July 2022, at a pivotal point in the charity’s journey. In just four short years, The Hygiene Bank had grown from one person supplying hygiene essentials, into a leading national charity tackling hygiene poverty throughout the UK.

What struck me most about this incredible movement was the explicit mission to solve the problem for good. We are working to ensure that one day everyone in the UK will have access to essential hygiene products – and so we simply won’t have to exist anymore.

My remit as incoming CEO was to roadmap this journey by collaborating with our community partners and service users, our volunteers, head office team and trustees to build a strategy. This needs to ensure we have maximum impact with the products we supply, whilst creating campaigns for meaningful change, driven by our values of challenging injustice, fostering wellbeing, compassion and community.

Despite the extraordinary efforts and achievements set out in this report, there is so much further to go to make hygiene poverty – with the suffering it causes – a poverty of the past.

But there is much scope for optimism. Now we understand more about the issue from our research, we have – as a community - set out a plan to make a clear, measurable impact on reducing it. Moving from an extraordinary period of organic growth to this focused approach is a vital next step towards our ultimate goal of ending hygiene poverty for good.

To achieve this, we must:

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

Our mission to end hygiene poverty and cease to be needed feels like an ambitious challenge right now, but with the determination and collaboration this report already demonstrates, we believe this is a goal we can, and will, achieve.

Ruth Brock Chief Executive Officer 26 January 2024

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They 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.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as we are aware:

Auditors

Haysmacintyre LLP is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Approved by the Board of Trustees on 26 January 2024 and signed on its behalf by:

Dr James Dray – Chair of Trustees

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The Hygiene Bank Independent Auditor’s Report For the year ended 31 March 2023

Charity number: 1181267 SC049895

Opinion

We have audited the financial statements of The Hygiene Bank (“the charity”) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is 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).

In our opinion, the financial statements:

Basis for opinion

We have been appointed as auditor under section 144 of the Charities Act 2011, and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Chair’s Statement and Trustees’ Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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The Hygiene Bank Independent Auditor’s Report (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of Trustees for the financial statements

As explained more fully in the Trustees’ responsibilities statement (set out on page 14), the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the regulatory requirements of the Charity Commission, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and Charities SORP (2019).

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the maintenance of records for donated stock and its distribution and reconciliation for accounting purposes' and valuation of donation goods. Audit procedures performed by the engagement team included:

P a g e | 16

The Hygiene Bank Independent Auditor’s Report (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s Trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act, and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s Trustees as a body for our audit work, for this report, or for the opinions we have formed.

Richard Weaver (Senior Statutory Auditor) for and on behalf of Haysmacintyre LLP, Statutory Auditors 10 Queen Street Place London EC4R 1AG

Dated: 29 January 2024

Haysmacintyre LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

P a g e | 17

Charity number: 1181267 SC049895

The Hygiene Bank Statement of Financial Activities For the year ended 31 March 2023

Sta
Financial Activities
Unrestricted Restricted Total Unrestricted Restricted Total
2023 2023 2023 15m ended 15m ended 15m ended
31/3/22 31/3/22 31/3/22
Notes £ £ £ £ £ £
INCOME FROM
Donations
Donations 325,126 98,441 423,567 326,429 205,630 532,059
Grants 139,916 161,067 300,983 50,500 258,857 309,357
Donated goods 3, 4 6,031,218 - 6,031,218 6,350,651 - 6,350,651
Donated services 13 22,721 - 22,721 34,638 - 34,638
Other income 1,000 - 1,000 - - -
Bank interest 1,314 - 1,314 - - -
Total income 6,521,295 259,508 6,780,803 6,762,218 464,487 7,226,705

EXPENDITURE ON

Raising funds
Fundraising activities 6 87,880 2,473 90,353 47,217 1,500 48,717
Charitable activities
Donated goods 3, 6 6,031,218 - 6,031,218 6,350,651 - 6,350,651
Other charitable costs 6 383,651 298,748 682,399 350,396 308,670 659,066
Total expenditure 6 6,502,749 301,221 6,803,970 6,748,264 310,170 7,058,434
Net
income/(expenditure) 18,546 (41,713) (23,167) 13,954 154,317 168,271
Gross transfers between
funds - - - (2,609) 2,609 -
Total funds brought
forward 191,581 260,558 452,139 180,236 103,632 283,868
Total funds carried
forward at 31 March 7 210,127 218,845 428,972 191,581 260,558 452,139

All activities relate to continuing operations.

The notes on pages 21 to 28 form part of these financial statements.

P a g e | 18

The Hygiene Bank Balance Sheet As at 31 March 2023

Charity number: 1181267 SC049895

Unrestricted Restricted Total Unrestricted Restricted Total
Notes 2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Fixed Assets
Tangible assets 9 1,678 - 1,678 596 - 596
Investments 10 1 - 1 1 - 1
Current Assets
Debtors 11 18,488 14,490 32,978 45,992 23,332 69,324
Cash at bank 236,590 236,427 473,017 174,189 238,245 412,434
255,078 250,917 505,995 220,181 261,577 481,758
Creditors: amounts
falling due within one
year 12 46,630 32,072 78,702 29,197 1,019 30,216
Net current assets 208,448 218,845 427,293 190,984 260,558 451,542
Net assets 210,127 218,845 428,972 191,581 260,558 452,139
Funds
Balance at 1 Apr 2022/
31 Dec 2020 191,581 260,558 452,139 180,236 103,632 283,868
Movement in funds 18,546 (41,713) (23,167) 11,345 156,926 168,271
Total funds 7 210,127 218,845 428,972 191,581 260,558 452,139

The financial statements were approved by the Board of Trustees on 26 January 2024 and signed on its behalf by:

Dr James Dray Chair of Trustees

P a g e | 19

The Hygiene Bank Statement of Cash Flows For the year ended 31 March 2023

Charity number: 1181267 SC049895

Cashflows from operating activities
Net income/(deficit) for the reporting period
Depreciation
Decrease/(Increase) in debtors
Increase in creditors
Cash provided by operating activities
Cash flows from investing activities
Purchase of fixed assets
Investment in subsidiary
Cash used in investing activities
Increase in cash equivalents
Cash and cash equivalents as at 1 April 2022/ 1 January 2021
Cash and cash equivalents at the end of the year/ period
nalysis of changes in net cash funds
Cash at bank and in hand
Total cash and cash
equivalents		 Notes
At 1 April
2022
£
412,434
412,434		 2023
£
(23,167)
366
36,346
48,486
62,031
(1,448)
-
(1,448)
60,583
412,434
473,017
Cashflows
£
60,583
60,583		 15m ended
31 March
2022
£
168,271
46
(12,938)
20,354
175,733
(642)
(1)
(643)
175,090
237,344
412,434
At 31 March
2023
£
473,017
473,017

Analysis of changes in net cash funds

P a g e | 20

The Hygiene Bank Notes to the Accounts For the year ended 31 March 2023

Charity number: 1181267 SC049895

1. General Information

The Hygiene Bank (“the charity”) is a charitable incorporated organisation registered with the Charity Commission in England and Wales, charity number is 1181267, and with the Scottish Charity Regulator, charity number SC049895. The registered address of the charity is c/o DAC Beachcroft LLP, The Walbrook Building, 25 Walbrook, London, EC4N 8AF.

2. Principal Accounting Policies

Basis of preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP 2019) and the Charities Act 2011. The charity meets the definition of a public benefit entity under FRS 102.

The presentational currency of the financial statements is sterling.

Going concern

The Trustees are confident that the charity will remain a going concern and that there are no known material uncertainties about the charity’s ability to continue. A cash flow forecast has been prepared for the 12-month period following the date of signing of the accounts. This forecast includes all funding received to date as well as committed funding. Assumptions have been made around income that reflect the planned fundraising activities of the charity. Unrestricted cash balances remain above the reserve policy of three months’ of operational expenses.

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes. Unrestricted funds include funds, goods donated for distribution and goods and services donated for the charity’s own use.

Restricted funds are donations and grants that are raised for, and their use restricted to a specific purpose, or donations subject to donor-imposed conditions. This will include donations that meet the charity’s conditions and are ear marked for a specific project or region.

P a g e | 21

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

Incoming resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Event income and handling charges are treated as income of the period to which they relate.

No amounts are included for the contribution of general volunteers. Although the value is considerable, it is excluded due to the difficulty of valuing it reliably.

Goods donated for onward distribution

Goods donated for onward distribution are included as both income and expenditure, at the time of distribution, at a reasonable estimate of their original market value. By their very nature, the product donations we receive are often hugely mixed and difficult to identify and categorise without manual sorting and reworking. This makes it near-impossible to value goods on receipt. Donations from the general public are collected, sorted and weighed. When batched for onward distribution, the goods are weighed and an estimate of their value based on an example basket of products is used. Donations of goods from various companies have been valued based on their recommended retail price, where that information is available or has been confirmed by the donating company.

Resources expended

Expenditure is classified in accordance with the Statement of Recommended Practice as shown below.

Charitable Activities - all expenditure directly relating to the objects of the charity including the direct cost of supporting charitable activities and covers the following activities as incurred:

Taxation

As a registered charity, it is potentially exempt from taxation of its income and gains to the extent that these are applied to its charitable objects. The charity is not registered for VAT. Gift Aid is accounted for on a receivable basis.

Operating leases

Operating lease rentals are charged to the Statement of Financial Activities over the term of the lease.

P a g e | 22

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

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. It also includes the balances held of pre-paid cards being used by some of the charity’s volunteers.

Tangible fixed assets

Fixed assets are capitalised in the balance sheet at cost except for items costing less than £250 which are expensed in the year of purchase. Depreciation is calculated to write off the cost of tangible fixed assets, less estimated residual values, on a straight-line basis over the estimated economic lives of the assets concerned. Computers are written off over four years.

Fixed asset investments

Investments in subsidiary undertakings is shown at cost less accumulated impairment losses.

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.

Creditors and provisions

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

3. Critical accounting judgements and estimation uncertainty

In preparing these financial statements, management has made judgements, estimates and assumptions that affect the application of the charity’s accounting policies and the reported assets, liabilities, income and expenditure and the disclosures made in the financial statements. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Those areas subject to judgement and uncertainty are as follows:

Goods donated for onward distribution are valued at a reasonable estimate of their original market value.

Other goods and services received are valued either by the donor, or where no value is given, valued at the equivalent market cost were these to be purchased directly by the charity. The charity has also taken into consideration what the charity could have afforded in determining the value to be recognised in the financial statements.

Accrued income and expenditure are estimated where no invoice has been provided. These estimates are based either on third party evidence or on known values not yet invoiced by the service provider.

P a g e | 23

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

4. Donated goods and services income

Value of donated good
distributed
Services donated for
own use		 Unrestricted
funds
Restricted
funds
Total
Unrestricted
funds
Restricted
Funds
Total
2023
£
2023
£
2023
£
15m ended
31/3/22
£
15m ended
31/3/22
£
15m ended
31/3/22
£
6,031,218
-
6,031,218
6,350,651
-
6,350,651
22,721
-
22,721
34,638
-
34,638
6,053,939
-
6,053,939
6,385,289
-
6,385,289

5. Net income

Net income for the period is after charging:

Year ended 15m ended
31/3/23 31/3/22
£ £
Audit fees 21,000 14,700
Operating leases 46,089 39,174

6. Expenditure

Cost of Charitable Activities
Donated goods
Other charitable costs
Cost of Generating Funds
Fundraising activities
Total resources expended		 Direct
costs
Support
costs
Total
Direct
costs
Support
costs
Total
2023
2023
2023
15m ended
31/3/22
15m ended
31/3/22
15m ended
31/3/22
£
£
£
£
£
£
6,031,218
-
6,031,218
6,350,651
-
6,350,651
387,567
294,832
682,399
423,965
235,101
659,066
6,418,785
294,832
6,713,617
6,774,616
235,101
7,009,717
48,876
41,477
90,353
10,035
38,682
48,717
6,467,661
336,309
6,803,970
6,784,651
273,783
7,058,434

The support costs relate to the employees and contractors working for the charity, with roles mainly to cover the day to day governance, administration and fundraising efforts of the organisation.

P a g e | 24

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

7. Analysis of funds

31 March 2023
Restricted funds
Funds for local projects
Rent for storage units
Charity administration
Total restricted funds
31 March 2022
Restricted funds
Funds for local projects
Rent for storage units
Charity administration
Total restricted funds		 Balance
brought
forward
£
237,705
15,853
7,000
260,558
Balance
brought
forward
£
97,150
6,482
-
103,632		 Incoming
resources
£
248,368
11,140
-
259,508
Incoming
resources
£
423,737
25,750
15,000
464,487		 Resources
expended
£
274,030
20,191
7,000
301,221
Resources
expended
£
285,791
16,379
8,000
310,170		 Fund
transfer
£
-
-
-
-
Fund
transfer
£
2,609
-
-
2,609		 Balance
carried
forward
£
212,043
6,802
-
218,845
Balance
carried
forward
£
237,705
15,853
7,000
260,558

Grants were received from various organisations including: Armagh City, Banbridge and Craigavon Borough Council, Arnold Clark, Ashford BC, Austin Bailey Foundation, Bedfordshire & Luton Community Fund, Bromley Council, Buckinghamshire Council, Cardiff Council, City of Doncaster Council, City of York Council, Community Links Bromley, Cornwall Council, Doncaster Culture and Leisure Trust, Doncaster Metropolitan Borough Council, Enable Leisure and Culture, Groundwork UK, The Friarsgate Trust, The Julia and Hans Rausing Trust, Kent Community Foundation, Leicestershire County Council, Lisburn & Castlereagh PCSP, Lord Barnaby's Foundation, Medway Council, Medway Towns Soroptimist Trust, Mole Valley District Council, Norfolk Community Foundation, Oxfordshire County Council, Oxted Parish Council, Police and Crime Commissioner for South Yorkshire, Purey Customer Trust, The Robert McAlpine Foundation, Sir James Knott Trust, Skinners Company, Souter Charitable Trust, South Yorkshire Community Foundation, St James Place Charitable Foundation, Staffordshire CC , Stoke City Council, Suffolk Community Foundation, Tamworth BC, Tandridge District Council, Tesco, The Eranda Rothschild Foundation, The February Foundation, The Grace Trust, The Homity Trust, The Mall, The Shears Foundation, The Town Council of Royal Leamington Spa, Voluntary Action Doncaster, Young Barnet Foundation.

These grants were restricted to be used to support our projects to purchase of hygiene products which are then donated to those in need in local communities, to secure storage, for marketing materials and to fund administration costs.

P a g e | 25

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

8. Staff Costs

The charity had an average of 12 employees during the period (2022: 8).

Staff costs comprise
Salaries and wages
Social security costs
Other pension costs		 Year ended
31/3/23
£
305,724
20,834
9,751
336,309		 15m ended
31/3/22
£
242,289
21,971
9,523
273,783

There were no employees whose benefits (excluding employer National Insurance contributions and employer pension costs) exceeded £60,000 (15m ending 31 March 2022 nil).

The key management personnel (KMP) of the charity comprise the Trustees and the Chief Executive Officer. The total employee benefits (including employer National Insurance contributions and employer pension costs) for the KMP amounted to £65,196 (15m ended 31 March 2022: £50,726).

No trustee was remunerated for their role as a trustee during the year (15m ended 31 March 2022: none).

One trustee was reimbursed for expenses of £670 (15m ended 31 March 2022: £200). These expenses relate to the cost of purchasing hygiene products as part of their additional role as volunteer for a local project. The hygiene products were distributed free of charge to local community partners.

9. Tangible Fixed Assets

Cost
Opening
Additions
At 31 March 2023
Depreciation
Opening
Charge in the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Computer
equipment
£
642
1,448
2,090
46
366
412
1,678
596		 At 31 March
2023
£
642
1,448
2,090
46
366
412
1,678
596

P a g e | 26

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

10. Fixed Assets Investments

A subsidiary company, The Hygiene Bank Trading Limited, was formed on 24 February 2022. One ordinary share was issued for a par value of £1. The company did not trade during the year and remained dormant at 31 March 2023.

11. Debtors

Trade debtors
Prepayments
Accrued income		 Unrestricted
funds
Restricted
funds
Total
Unrestricted
funds
Restricted
funds
Total
31/3/23
£
31/3/23
£
31/3/23
£
31/3/22
£
31/3/22
£
31/3/22
£
9,491
1,517
11,008
-
-
-
3,179
12,814
15,993
4,802
14,249
19,051
5,818
159
5,977
41,190
9,083
50,273
18,488
14,490
32,978
45,992
23,332
69,324

12. Creditors

Trade creditors
Deferred income
Accruals
Inter-company creditor
Taxation and social
security		 Unrestricted
funds
Restricted
funds
Total
Unrestricted
funds
Restricted
funds
Total
31/3/23
£
31/3/23
£
31/3/23
£
31/3/22
£
31/3/22
£
31/3/22
£
1,363
1,731
3,094
7,578
500
8,078
-
26,732
26,732
-
-
-
34,944
3,609
38,553
15,432
519
15,951
1
-
1
1
-
1
10,322
-
10,322
6,186
-
6,186
46,630
32,072
78,702
29,197
1,019
30,216

13. Donation of services for own use

Marketing and media
Legal services
Room hire
Website support
Other		 Year ended
31/3/23
£
-
4,473
9,698
8,550
-
22,721		 15m ended
31/3/22
£
16,815
17,286
-
-
537
34,638

P a g e | 27

The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2023

Charity number: 1181267 SC049895

14. Obligation under operating leases

Our operating leases relates to self-storage facilities to store hygiene products before being distributed to community partners. There are no leases which are in excess of 12 months.

At 31 March 2023, the charity did not have any obligations in respect of non-cancellable operating leases.

15. Analysis of net assets between funds

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
31/3/23 31/3/23 31/3/23 31/3/22 31/3/22 31/3/22
£ £ £ £ £ £
Debtors 18,488 14,490 32,978 45,992 23,332 69,324
Cash at bank and in
hand 236,590 236,427 473,017 174,189 238,245 412,434
255,078 250,917 505,995 220,181 261,577 481,758
Creditors: amounts
falling due within one
year 46,630 32,072 78,702 29,197 1,019 30,216
Net current assets 208,448 218,845 427,293 190,984 260,558 451,542

16. Related party transactions

Eight (2022: seven) Trustees made donations to the charity amounting to £54,137 (2022: £69,610).

No Trustees (2022: one) provided services to the charity via companies that they are involved with on a probono basis, and the amount recognised in the financial statements was £nil (2022: £16,815).

There were no other related party transactions.

17. Capital commitments

The charity did not have any capital commitments (2022: none).

18. Contingent liability

The charity does not have any contingent liabilities (2022: none)

19. Post balance sheet events

There were no significant events affecting the charity since the end of the year.

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