2025-03-31-accounts

THE HYGIENE BANK

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CHARITY NUMBER: 1181267 SC049895

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The Hygiene Bank Contents For the year ended 31 March 2025

Charity number: 1181267 SC049895

Charity Information ................................................................................................................ 2 Chair’s statement .................................................................................................................. 3 Trustees’ Annual Report ......................................................................................................... 4 Independent Auditor’s Report ............................................................................................... 1 6 Statement of Financial Activities........................................................................................... 19 Balance Sheet ..................................................................................................................... 20 Statement of Cash Flows ..................................................................................................... 21 Notes to the Accounts .......................................................................................................... 22

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Charity number: 1181267 SC049895

The Hygiene Bank Charity Information For the year ended 31 March 2025

Name: The Hygiene Bank Charity number: 1181267 SC049895 Trustees: Guy Davies James Dray (Chair) Elizabeth Hall Elaine Jackson Rahul Moodgal Caroline Parr Paul Pashley Mark Phillips Morag Punton Lorraine Waters Registered address: c/o DAC Beachcroft LLP The Walbrook Building 25 Walbrook London EC4N 8AF Bankers: National Westminster Bank Plc Independent Auditor: HaysMac LLP 10 Queen Street Place London EC4R 1AG

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Charity number: 1181267 / SC049895

The Hygiene Bank Chair’s Statement For the year ended 31 March 2025

I am delighted to introduce the Annual Report for The Hygiene Bank for 2024-25.

The launch of the second iteration of our groundbreaking research into the incidence and impact of hygiene poverty, Hygiene Poverty in 2024 , was published in the Spring (and was detailed in our last annual report). It uncovered a stark truth; that 4.2 million adults in the UK are living with hygiene poverty, an increase of 1.1 million since our last report in 2022. Further research in March 2025 found that 5.3 million people in the last year have had to make a choice between buying a food product and a hygiene product.

For those millions of people and their families, the misery of not being able to keep clean is a daily reality. Even more worryingly, we now know even more about how hygiene poverty blocks opportunities and limits life chances. From trapping people in their homes, avoiding work, or even missing job interviews, the shame and stigma people living with hygiene poverty tell us their experience is causing misery today and diminishing opportunities for the future.

Perhaps of even greater concern, is emerging evidence that hygiene poverty is affecting the next generation. Our autumn campaign with our valued partner, smol, Clean Up Child Hygiene Poverty detailed how 80% of teachers have seen children arrive at school in dirty clothes, with unwashed hair, and unclean teeth. These children often face bullying, isolation, and a devastating drop in self-esteem. The impact is so severe that nearly 30% of teachers reported that they’ve seen children miss school because of hygienerelated issues.

This is not a situation The Hygiene Bank community is willing to tolerate.

Every day of the year, our hundreds of diligent, committed and determined volunteers are working in their local areas to collect, sort, and distribute the basics we all rely on in our day-to-day lives. Their quiet purpose and fierce commitment are truly humbling. From toothbrushes and tampons to detergent and deodorant, we distributed over 518 tons through our community partners; foodbanks, schools, refuges, shelters, family hubs and countless other small local charities and organisations who get those items directly to people who need them.

These incredible individuals are powered by the commitment and robust support of our valued partners; brands and corporates, trusts and foundations and generous individuals. A couple merit the Board’s special thanks.

First, Boots, our founding partner, whose stalwart and creative support continues to couple The Hygiene Bank’s mission with Jesse Boot’s founding vision; that everyone should have access to soap and a sponge. Through our yellow drop-off boxes in their stores in communities throughout the country, to significant financial contributions, their team have worked tirelessly with ours to continue to make both those visions a reality.

Secondly, my colleague on the Board, Rahul Moodgal, whose generous sponsorship of our fundraising gala in November 2024 raised significant funds, enabling us to plan confidently for 2025/26 and beyond. And thirdly, the Julia Rausing Trust, whose generous additional grant enables us to focus dedicated resource on our wonderful volunteers, empowering them to go further for the charity.

As I move into the second year of my tenure as Chair, I and my colleagues on the Board of Trustees are steadfast in our resolve to guide and support this charity – particularly the executive team – in the delivery of our agreed strategy which focuses on increasing our impact in areas of highest deprivation in the UK, and our campaigning work to achieve systemic change. Our CEO, Ruth Brock, details this direction in her conclusion to this report.

My colleagues and I on the Board are lucky enough not to have to choose between soap and food, toothpaste and the electricity bill. Until that is the reality for the 4.2 million adults our report uncovered, we will work to ensure The Hygiene Bank is there to provide the basics they need today, and is campaigning to ensure that, one day, we will not be needed.

Dr James Dray Chair

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

“The donations given today will make such a difference to the families we support. It will enable us to support parents that have been unable to supply their children with items most of us take for granted. A clean nappy for a baby or toddler, a toothbrush and paste to clean their teeth, a clean hairbrush and a nice bubble bath; it’s not much to ask but for some of our families these things are last on their list as money is so tight and rent, bills etc take most of the money. When a parent can’t afford simple items of need, it becomes a circle of anxiety and despair which children will pick up on.

This is why I would like to thank everyone who helps with the Hygiene Bank in any way. It enables us to support such families. Taking such items to the families, it truly makes people smile. It’s as simple as that.” Children’s Social Services, Sevenoaks

Charitable Objects

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.

How THB works

Our core activity – the distribution of hygiene products to people who are living in hygiene poverty – is structured as follows:

• i. Individuals and groups of volunteers work with the central team to set up a hygiene bank project in their local area

• ii. With the support of a Partnership Manager (an employee of THB), they seek local community partners – charities, community groups, local authority services and schools – who serve people in poverty in the local area

• iii. Using public donations obtained through our network of drop off points, and product donations from our brand partners, volunteers collect, sort and distribute basic essentials to the community partners, who get them to the people who need them

Our network of projects is supported by a small central team who provide the infrastructure THB needs to ensure the high-quality operation of projects. From corporate support, fundraising, communications, campaigning, compliance and financial support to volunteer engagement, product sourcing and distribution, the team works efficiently and effectively to enable our essential work in communities across the UK.

“These products make such a huge difference to the quality of our children/young people lives (and families). Our charity and school supports families living in some of the most deprived areas of our community. On top of the challenges associated with raising children with SEN, our families also have to contend with the cost of living crisis. The work of your charity is so crucial to the wellbeing of these families. Your volunteers are amazing - Julia is great and was so speedy with her response to my email and in delivering the products.” Lois White, Ambitious About Autism

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

Operations: Projects and Volunteers

The Hygiene Bank completed another year of strong performance in our core activity. Below are some key metrics on our achievements over the past 12 months, to 31 March 2025 (comparison 2023/24)

Overall, we distributed more product to more community partners than ever before, providing over 518 tons of basic hygiene essentials to just over 1,500 schools, foodbanks, shelters, refuges family centres and other organisations, surpassing our 2023/24 metrics (363 tonnes to 1,400 partners).

“I am just amazed at the quality and quantity of products we receive every month from this amazing charity. We are always so incredibly grateful that you help us meet a need which is so in demand (especially all the nappies - thank you so much!!).” River Church Ipswich Foodbank

Metric	2023/24	2024/25
Active volunteers	537	563
Projects operating across the UK	173	170
Community partners receiving product	1,390	1486
kg of product distributed through community partners	363,000kg	518,000kg
Drop off points in operation	1,147	1,291
Drop off points in Boots stores	794	801 total / 596 active
Schools supported	220	373
Foodbanks supported	228	289
Hub projects supported	n/a	7

“Your donations fill so many gaps on our shelves and our Foodbank guests are so grateful for the support they receive. Thank you! We fed 10,000 people last year and access to the hygiene products you provide is so helpful to them.” Hope Church Hounslow Foodbank

Hub Projects

In September 2024, we launched our Hub projects initiative, adding a new pathway to achieve greater impact. Our Hubs are specifically designed to reach key areas of deprivation where we don’t yet have a volunteer-led project.

Through providing large volumes of basic essentials, sourced from our brand partners, directly to Multi Academy Trusts we have been able to support seven MATs to date in Bradford, Leeds, London, Manchester, Stoke on Trent and the Wirral. This has ensured products, such as shower gel and toothbrushes, go directly to nearly 100 schools.

“This generous contribution will make a real difference in supporting our students, their families and our wider communities. It shows the impact we can make when we work together to support the wellbeing of our academies and communities” Regional Community Development Manager (Greater Manchester)

Building the organisation

“This donation will have a huge impact on our service users many of whom live on or below the poverty line. Included within this donation were items that will be used by service users experiencing incontinence due to co-morbidities alongside their HIV. Without this donation they would have needed to use money set aside for food or bills to pay for these items at a time when good nutrition and the ability to keep warm are essential to their health and wellbeing - this is the difference that the Hygiene Bank make to people’s lives.” TVPS, Slough

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

To facilitate the activity described above, and to support our future aspirations, 2024-25 focused on putting in place strong foundations, moving the organisation steadily from its startup phase to the professional, sustainable charity we need to fulfil our ambitious mission. To accommodate the scale of changes underway in the organisation, we briefly paused the onboarding of new projects and volunteers in autumn 2024. This period of consolidation allowed us to focus on supporting existing projects and raising the funds necessary for the upgrading of our systems.

Putting in place the systems we need

The charity had outgrown the workflow management system used for our data storage and management and needed a system that would build and manage our brand, corporate, supporter, volunteer relationships and donor journey. Through the support of Force for Good (JP Morgan), Salesforce was identified as the most suitable software solution.

An RFP to select an implementation partner for the project was issued in April 2023 and sent to six vendors, of which three responded. These were scored objectively against a wide set of criteria, including price, ability to meet our requirements, technical solution, and reputation/customer references. As a result of this process, we commissioned Hyphen8 as our implementation partner.

After conducting a Discovery & Design phase, the Board approved a phased approach to onboarding Salesforce. At the time of writing, Phase 1 (focusing on income generation and partner relationships) has been successfully completed on schedule and budget, and Phase 2 (for operations and volunteers) is underway.

People

We are grateful for the skills, commitment and hard work of colleagues who moved on to new opportunities and delighted to welcome new colleagues to our team, building capacity and bringing new perspectives, experience and expertise to the business. Recruitment focused particularly on securing capacity against improving our volunteer experience, embedding our new systems and generating the income necessary for our plans.

To support the team in their work, we also engaged an external HR resource to enable us to make improvements across our policies and processes. The charity is also working with Investors in People to put in place the systems, culture, training and resources necessary for us to embark on Investors in People accreditation in future years.

Building on last year’s inaugural volunteer survey, we returned to our volunteers to find out more about their experience, what is working well and what can be improved. The % of volunteers enjoying their experience with THB increased, as did the number who found the experience quite or very enjoyable. Clear next steps were identified to improve resources, communications and training. We are particularly grateful to the Julia & Hans Rausing Trust for their investment in our volunteer network which will enable us to deliver against volunteers’ feedback.

“We have a great team lead, who is an amazing organiser. Every one of our team brings something special to the table and it’s a pleasure to be a part of The Hygiene Bank.” THB volunteer

“This is the first time I have done any volunteering so I wanted to do something that would help make a difference to the community and The Hygiene Bank really does that.” THB volunteer

Developing our impact measurement

Work towards fully understanding the impact the charity has on our beneficiaries is a critical next step in our evolution, necessary both for guiding our strategy and for communicating effectively with new and existing partners and supporters. As these accounts and annual impact report illustrate, we have a range of metrics that speak to the weight and volume of our distributed product and to the number of volunteers, community partners and volunteers we work with. What we need to be able to talk about next is how our work is impacting the people who need us – those living in hygiene poverty.

Our model, as set out above, makes this a complex task; we deliver our products through third party organisations – local charities and delivery partners who are already embedded in communities and

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

working with service users. That means that hearing directly from those benefiting from receiving products is difficult, and combined with the shame and stigma those living in hygiene poverty tell us they experience, we need to work hard to hear the voices of people whose needs we seek to serve.

To move us forward in this work, we engaged Trust Impact, a business which supports social impact organisations to find pragmatic, high-quality and straightforward ways to measure and report their impact. In 2024/25 the organisation conducted a comprehensive process involving staff, trustees and volunteers to create and refine our theory of change, in order to begin to build a framework for this impact measurement. At the time of writing, the creation of this framework – again involving stakeholders from across the charity, including our community partners – is underway and we plan to launch this in 2025/26.

Partnerships and supporters

“All these toiletry and beauty items are invaluable for the women and children we support, having often fled, they arrive with nothing so being able to provide these essentials is a tremendous help.” Lighthouse Women’s Aid

Work with existing key partners and the cultivation of new corporate relationships produced strong results across the year, resulting in an increase in income and exciting new communications and campaign initiatives. Depending on the financial and product commitment, companies can partner with us through a tiered scheme, Gold, Silver and Bronze.

Highlights included:

• Our fundamental partnership with Boots has continued to go from strength to strength with instore collections of products reaching over 25,000kg and the volume of their product donations reaching over 44,000kg. We featured as their Christmas Charity Partners, which resulted in the donation of an additional 175,000 hygiene essentials, as part of a match donation initiative across October, November and December. They also continued to provide drop off box locations in stores across the country, bringing in vital public donations and raising awareness. Through the partnership, Unilever also donated a substantial sum from the sale of gift box sets and we worked together on communications initiatives for International Women’s Day and a Back-to-School Campaign in collaboration with Colgate, which saw a donation of 175,000 dental products to the charity. Boots were also the sponsors of our updated research report, Hygiene Poverty in 2024 and the sponsors of our Hidden in Plain Sight activity with ACNE London and Ocean Outdoor. The financial and strategic commitment of Boots remains a key pillar in our strategy, and we are deeply grateful to them for their dedication and support.

• We were delighted to build on our longstanding collaboration with Unilever, moving into the second year of our Gold tiered partnership with significant financial and product support. Through collaboration with In Kind Direct, we trialled a new logistics model and received an additional 300,000 products as part of their total donation of over 190,000kg of basics. Their Christmas activation raised an additional £50k for the charity. We are working on exciting new initiatives with them for financial year 2024/25.

• Our Gold partnership with method moved into its third year. We were also delighted to continue work with Curlsmith on ongoing tiered partnerships.

• We were delighted to welcome Cleanology as a Gold partner. Cleanology raised £32k at their 4th annual fundraising event for the charity at the Hard Rock Cafe and donated £5k worth of product.

• Our work with Silver tier partner smol on their Suds in Schools campaign (which has received two awards) was highly successful. We build on this with the Clean Up Child Hygiene Poverty campaign in autumn 2024, which highlighted the £40m teachers are spending in classrooms to alleviate hygiene poverty and the impact of child hygiene poverty on inclusion, absenteeism and bullying in the classroom. The campaign called on the Child Poverty Taskforce to include hygiene poverty in its remit. Smol’s ongoing support through their Donate a Wash mechanism brought an additional 32,000kg of laundry products to the charity.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

• We were signatories to Who Gives a Crap’s Scrap the Roll Tax campaign. We became Charity of the Year for Lyreco who raised £15k and nearly 20,000 products, Metsa, who featured us as their charity partner at their Sustainability Awards 2025, Vivactive who raise funds through Pennies, donated over £5k on the first 3 months and Bunzl who raised £12k at a supplier event in November, donated over 6,000 products and selected The Hygiene Bank as their Charity of the Year moving into 2025.

• A host of smaller partners, including Balance Me, Brand Champions and DCS all made important contributions.

In addition, a number of generous trusts, foundations and individuals invested significantly in the charity’s development. We are grateful to them all. In particular:

• Comic Relief continues to fund a number of our London projects, enabling them to have the crucial storage and products they need to reach some of the most deprived areas of the capital. Their support has helped us to distribute 84,000kg of essential hygiene, personal care and household cleaning products to more than 167 London community partners.

• Building on support pledged in 2023/24, The Julia Rausing Trust made an additional generous grant in memory of Julia Rausing. This funding enabled us to recruit a Volunteer Officer whose remit is to enhance our volunteer experience through training, resources and the establishment of a Volunteer Council.

• Our Trustee, Rahul Moodgal, sponsored and drove the organisation of a Gala Dinner in aid of the charity. As detailed in the accounts, this extraordinary generosity enabled us to give the green light to our crucial systems investment, significantly boosted the charity’s reserves for the financial year and enabled us to confidently plan our ambitious activity for 2025/26.

From marathon runners and local trusts to our regular donors and one-off supporters, we are thankful for each and every individual and trust whose cumulative contributions are powering our work now, and in the future.

Campaigns & Research

Publication of Hygiene Poverty in 2024

As detailed in the 2023/24 statutory accounts, in May 2024 we expanded on our groundbreaking research of 2022 into the incidence and impact of hygiene poverty. The research deepened our understanding of hygiene poverty affects individuals and families across the country.

“I feel like a bad parent as I can’t provide for my children. So, I stop buying things for myself in order for me to buy the things they need.” Survey respondent

A full account can be read in the previous report, and on our website, but headline findings included:

Hygiene poverty is rising and disproportionately impacts the most vulnerable

In 2024 hygiene poverty affects 4.2 million adults in the UK, that is 8% of the total population. Since 2022, the cost-of-living and the inflation crisis have pushed over 1m people more in hygiene poverty - the equivalent of the population of Birmingham. Hygiene Poverty affects 17% of those who are unemployed compared with 13% of those working part-time and 7% working full-time. Hygiene poverty is disproportionally affecting people with disabilities or long-term conditions (21%), those on lower income households (18%) and those from ethnic minorities (12%).

Hygiene poverty is undermining the nation's health

50% of those affected by hygiene poverty say that it is causing them anxiety or depression. 92% of people affected report that it limits their social interactions with friends and family. 54% of those affected have not gone to the dentist in the last 12 months. A third report that it is causing skin rashes, fungal infections or dental problems.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

Hygiene poverty puts people in impossible situations

A staggering 69% of adults experiencing hygiene poverty are having to make the difficult decision between paying for essential needs like food and bills or purchasing basic toiletries. 65% of parents affected by hygiene poverty have had to choose between buying hygiene products for themselves or their children. Nearly half of those affected are too embarrassed to ask for help.

This research, along with our developing impact measures, will guide our plans for the coming years, and determine areas on which we will focus with our partners, new stakeholders and peers in the sector.

“The donations we receive enable us to support people across Devonport and provide access to free period and incontinence products. Dignity should not be the first casualty of poverty.” Devonport Help a Neighbour

#StopTheSoapTax

In Spring 2025 we launched a campaign calling on the UK Government to remove VAT on soap, an essential hygiene product that millions in the UK struggle to afford. Alongside the petition, we unveiled a bold awareness campaign designed by renowned advertising agency Saatchi & Saatchi ‘This is not a product. This is a protest.’ using edible soap, developed by Goodwash, as a protest act to highlight this difficult choice millions of people are having to make.

Through this campaign, we aim to both reach the number of petition signatures necessary for a Government response, and to raise awareness of hygiene poverty with the 20 million adults in the UK who do not yet understand the issue. This campaign will frame our activities for the next 12 months as we work to make progress to achieve this policy change.

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 2025. 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 2025 was £1,320k (year ended 31 March 2024: £975k) which was made up of unrestricted income of £924k (year ended 31 March 2024: £659k) and restricted of

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

£396k (year ended 31 March 2024: £316k). This included a donation of £308k from money raised from a Gala Dinner, organised by a Trustee during the year. 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 £6,059k (year ended 31 March 2024: £5,835k). The value of donated services recognised in the accounts for the year was £35k (year ended 31 March 2024: £26k). In addition, the Hygiene Bank was generously supported by JCDecaux through their Community Channel, who provided pro bono advertising space on 800 outdoor digital screens across the UK to amplify our Christmas campaign, Shower People With Kindness. This significant in-kind support enabled us to reach over 25 million people nationwide with our call to action, raising awareness of hygiene poverty and encouraging donations during the critical winter period.

Reserves Policy

The charity has reserves totalling £750k (2024: £523k) which is made up of restricted reserves of £345k (2024: £248k) and unrestricted reserves of £405k (2024: £275k). The Trustees are satisfied that unrestricted reserves are in line with their policy of ensuring unrestricted reserves cover at least three months of the core expenditure requirements of the charity.

Our business plan for 2025/26 includes the generation of income from grants and donations for the forthcoming financial year. This will help to sustain an operational structure that will enable a greater response to the needs of local communities in addressing hygiene poverty.

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).

The charity is run by a Board of Trustees. As of 31 March 2025, there were 12 part-time and 4 full-time paid employees to help manage the projects around the UK, to generate income for the charity and to manage its finances and statutory obligations. On the same date, there were 10 members of the Trustee Board. No Trustees have resigned or been appointed during the financial year. Board meetings are held quarterly, as are Committee meetings.

Board recruitment and induction

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 is of great benefit to the charity. The charity provides new Trustees with induction materials (including the roles and duties of the Trustee, charity law and governance and financial and risk management) and opportunities to gain a thorough understanding of the organisation and its plans, including meetings with Board members and employees and visits to local projects.

Subcommittees

There are three subcommittees with delegated authority for certain matters and to ensure key matters are given increased time and appropriate levels of scrutiny.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

• Operations, Finance, Risk and Audit Committee: reviews key performance indicators including the budget and the charity’s strategic plan and progress against these. It also reviews strategic, operational and emerging risks, together with oversight of the audit process.

• People Committee: reviews all HR matters, including wellbeing, salaries, recruitment and culture, together with the responsibility for the volunteers, volunteering experience and oversight of the equality, diversity and inclusion strategy.

• Income Generation, Campaigns and Communications Committee: reviews income generation plans and progress against these, campaigns and awareness and external and internal communications plans.

Remuneration

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. The charity has structured pay bands and benchmarks new roles against other organisations in the sector. In 2023, we were accredited as a Living Wage employer. Proposed annual pay rises are discussed and agreed by the People Committee, a subcommittee of the Board.

We strive 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 and senior management team. As disclosed in note 8 of these financial statements, no Trustees received any remuneration or benefits in their role as Trustee.

Risk Management

The charity has a robust risk management framework with a risk register and incident register. This is reviewed by the senior management team quarterly and submitted to the Operations, Finance, Risk and Audit Committee. The Committee discusses risks that have significantly increased or decreased since the last review and management mitigations against these and considers an overall comparison with previous registers. It also examines residual risks which remain classified red and actions against these. It pays attention to risks in five priority categories: strategy, income generation, systems, people and impact.

The principal risks and uncertainties facing the charity, at the time or writing, are:

Key risk

Commentary and mitigation

Team capacity and staff wellbeing

Under guidance from the People Committee, an independent facilitator is working with the senior team to build communication and team working practices. Yearlong training for the whole team is focusing on attributes of high functioning teams which should supplement senior team capability. Following resignations, the team is now fully staffed, and our incoming CRM is expected to make a significant difference to our efficiency and free up resources. A comprehensive People Plan for 2025/26, cross-referencing Investors in People standards, the action plans from 2024/25 training and staff feedback is in the final stages of completion. This includes a range of staff welfare measures, from policy updating and formulation, to the establishment of a Wellbeing Champion for the charity

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

Income generation: loss of a substantial brand partner and reduction in fundraised income	Careful stewardship of existing partners, as well as proactive work to secure new business, has built us a strong track record in this area. Philips Sonicare joined as a silver partner in the last days of the financial year, and we have other strong prospective relationships in the pipeline. The fundraising budget for the year has been comprehensively discussed by the team, the IGCC and Board. We have a fully staffed team in place, and the strategy has been agreed, with appropriate governance oversight. We have a much more comprehensive list of prospects than previously and are working steadily, with this as a top priority for the team. The new CRM will provide further support for this function. IGCC continues to monitor this risk as part of their overall scrutiny of our income generation work.
Security of product donations	The loss, damage or theft of products remains one of our higher rated risks. A Health & Safety review is in progress which covers theft, as an additional mitigation against this risk.
External Engagement	With increased campaigning and partnership activity embedded in our strategy, we have drafted a new risk. We consider the key issues to be: • underdeveloped or misguided campaigns lead to negative reputational damage to the charity • negative press and/or social media damages relationship with funders, partners and donors, leading to income loss • negative press and/or social media damages perceptions of hygiene poverty and service users • profile and negative reputation of stakeholders engaged in campaigns (e.g. influencers/parliamentarians) damages THB by association These risks are mitigated by: • experience and skills of senior staff and trustees ensure strong guidance when we are planning campaigning work • external contacts/advisers available to draw on for advice • building strong sector relationships and joint campaigns ensures "second pair of eyes" approach • broadcast agency experience and expertise ensure strong guidance on planning media work • key partners and stakeholders consulted for forthcoming campaigns The CEO is the key point person for this risk.

The Committee is satisfied with the mitigations in place against these risks and with the actions proposed to further reduce them.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

PLANS FOR THE FUTURE – A NOTE FROM THE CHIEF EXECUTIVE

As we begin a new financial year, my third as the leader of The Hygiene Bank, it would be easy to focus on the profound dismay we all feel, as we contemplate the statistics and stories uncovered by our research Hygiene Poverty in 2024.

But our job is not to be dismayed, it is to be outraged, to be determined and, above all, to take action. In this, we’re led by nearly 600 wonderful volunteers who show us day in, day out, week in, week out, month in, month out what commitment and hard work can achieve for people in dire need, across the country. It is a privilege to work with them all.

Feedback from our Community Partners, included throughout this report, tells us how that dedication is manifesting in the lives of our neighbours, in communities across the UK.

“So gladly received from someone suffering from cancer.” St Budeaux Parish Church Foodbank

“These products enable our residents to concentrate on their road to recovery by boosting self-esteem and helping them feel like they 'fit' into society.” Durham Action on Single Housing (serving homeless people)

“We support young people leaving care helping them get ready for independent living. The donations from The Hygiene Bank help us support young people with their personal care and everyday cleaning tasks like laundry and doing the dishes. Life can be very overwhelming for this group of young people and they can struggle to prioritise self-care particularly on a very limited budget. The donations mean we can encourage healthy habits with the incentive of high-quality products available for free.” Barnardos, Northern Ireland 4.2million people can seem an overwhelming number – and indeed it is – but when we imagine the experience of a cancer patient, a homeless person or a young person leaving care the reality becomes much more tangible, much starker. It is simply wrong that those living with life threatening illnesses, those who have nowhere to live and those whose start in life has been unimaginably difficult should also have to grapple with being unable to brush their teeth, have a shower, wash their hair. That is not a reality I, or the charity I lead, are prepared to accept.

This report has detailed the accomplishments of our volunteers and the impact they have, as reported by our Community Partners. My role is to build and sustain the charity which powers them in their crucial work and to equip us to campaign to end hygiene poverty, for good. Our research forms a vital basis for this and #StoptheSoapTax is just one small demonstration of our direction.

Over the next financial year, we will focus on three key workstream to increase our impact and ensure the charity is in excellent shape to meet the scale of the challenge facing us.

First, Improving Access: As well as focusing on the quality of support the central team provide to our existing projects, we’ll pilot a new approach in three areas of high deprivation in the UK, accelerating the formation of projects where they’re needed the most. To facilitate this, we’ll spend more time establishing partnerships across the sector, working collaboratively on initiatives to have greater impact on hygiene poverty.

Secondly, Influencing Change: we’ll pursue our campaign to abolish VAT on soap , work with our sector partners to amplify their campaigns and develop joint initiatives. And we’ll continue to raise awareness of hygiene poverty to bring new supporters and partners to our mission.

Thirdly, we’ll continue to build the organisation that makes it happen . From embedding our new CRM, finalising our impact measurement framework, investing in our people and generating the income we need for our crucial work we’ll make sure our people – volunteers, team and trustees - have what they need to do their work well. To help us, we’ll establish a Volunteer Council to structure volunteer voice into the charity’s governance structure.

If we do this, and do it well, fewer cancer patients, fewer people facing homelessness, fewer young people in care, and thousands like them who find that their income is simply not sufficient for their most basic needs, will have to worry about whether they can wake up tomorrow with what they need to keep clean.

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

We cannot accomplish this without the support of our generous partners – brands, corporates, trusts, individuals. If you are already supporting us, a heartfelt thank you. If you are contemplating joining our mission, please reach out, we’ll be delighted to get you all the information you need.

The Hygiene Bank is a community of people – volunteers, Community Partners, staff team, partners, and Trustees - who believe that our collective efforts can and must change the society we live in – because everyone deserves to feel clean. You too can be a part of this change. Thank you.

Ruth Brock Chief Executive Officer

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The Hygiene Bank Trustees’ Annual Report For the year ended 31 March 2025

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:

• Select suitable accounting policies and then apply them consistently;

• Observe the methods and principles in the Charities SORP;

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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:

• There is no relevant audit information of which the charity’s auditor is unaware; and

• • The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Auditors

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

Approved by the Board of Trustees on 26 November 2025 and signed on its behalf by:

Dr James Dray Chair

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The Hygiene Bank Independent Auditor’s Report For the year ended 31 March 2025

Charity number: 1181267 SC049895

Opinion

We have audited the financial statements of The Hygiene Bank (“the charity”) for the year ended 31 March 2025 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:

• give a true and fair view of the state of the charity’s affairs as at 31 March 2025 and of the charity’s net movement in funds for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

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 2025

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:

• adequate accounting records have not been kept by the charity; or

• sufficient and proper accounting records have not been kept; or

• the charity financial statements are not in agreement with the accounting records; or

• we have not received all the information and explanations we require for our audit.

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

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The Hygiene Bank Independent Auditor’s Report (continued) For the year ended 31 March 2025

Charity number: 1181267 SC049895

purposes' and valuation of donation goods. Audit procedures performed by the engagement team included:

• Discussions with management including consideration of known or suspected instances of noncompliance with laws and regulations and fraud;

• Reviewing the controls and procedures of the charity, particularly in relation to the collection, recording and distribution of donated products, to ensure these were in place throughout the year;

• Evaluating management’s controls designed to prevent and detect irregularities;

• Review of minutes of meetings to identify expected material amounts of voluntary income and donated services;

• Reviewing and testing journal entries made in the year, particularly those made as part of the year end financial reporting process; and

• Challenging assumptions and judgements made by management in their critical accounting estimates including the valuation of distributed goods, non-recognition of stock and valuation of pro bono services.

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 HaysMac LLP, Statutory Auditors 10 Queen Street Place London EC4R 1AG

Dated: 26 November 2025

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

P a g e | 18

Charity number: 1181267 SC049895

The Hygiene Bank Statement of Financial Activities For the year ended 31 March 2025

Sta
Financial Activities
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		2025	2025	2025	2024	2024	2024
	Notes	£	£	£	£	£	£
INCOME FROM
Donations
Donations		765,369	138,906	904,275	521,667	100,267	621,934
Grants		159,019	257,156	416,175	137,313	215,864	353,177
Donated goods	3, 4	6,059,217	-	6,059,217	5,834,795	-	5,834,795
Donated services	13	34,757	-	34,757	25,582	-	25,582
Other income		-	-	-	17,157	-	17,157
Bank interest		12,843	-	12,843	4,831	-	4,831
Total income		7,031,205	396,062	7,427,267	6,541,345	316,131	6,857,476
EXPENDITURE ON
Raising funds
Fundraising activities	6	219,714	6,438	226,152	82,281	3,304	85,585
Charitable activities
Donated goods	3,6	6,059,217	-	6,059,217	5,834,795	-	5,834,795
Other charitable costs	6	622,477	292,313	914,790	559,278	284,227	843,505
Total expenditure	6	6,901,408	298,751	7,200,159	6,476,354	287,531	6,763,885
Net
income/(expenditure)		129,797	97,311	227,108	64,991	28,600	93,591
Total funds brought
forward		275,118	247,445	522,563	210,127	218,845	428,972
Total funds carried
forward at 31 March	7	404,915	344,756	749,671	275,118	247,445	522,563

All activities relate to continuing operations.

The notes on pages 19 to 26 form part of these financial statements.

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The Hygiene Bank Balance Sheet As at 31 March 2025

Charity number: 1181267 SC049895

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Notes	2025	2025	2025	2024	2024	2024
		£	£	£	£	£	£
Fixed Assets
Tangible assets	9	44,518	-	44,518	3,761	-	3,761
Investments	10	1	-	1	1	-	1
Current Assets
Debtors	11	45,445	10,303	55,748	35,912	9,148	45,060
Cash at bank		438,425	351,212	789,637	283,090	309,346	592,436
		483,870	361,515	845,385	319,002	318,494	637,496
Creditors: amounts
falling due within one
year	12	123,474	16,759	140,233	47,646	71,049	118,695
Net current assets		360,396	344,756	705,152	271,356	247,445	518,801
Net assets		404,915	344,756	749,671	275,118	247,445	522,563
Funds
Balance at 1 Apr 2024		275,118	247,445	522,563	210,127	218,845	428,972
Movement in funds		129,797	97,311	227,108	64,991	28,600	93,591
Total funds	7	404,915	344,756	749,671	275,118	247,445	522,563

The financial statements were approved by the Board of Trustees on 26 November 2025 and signed on its behalf by:

Dr James Dray Chair of Trustees

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The Hygiene Bank Statement of Cash Flows For the year ended 31 March 2025

Charity number: 1181267 SC049895

Cashflows from operating activities Net income/(deficit) for the reporting period Depreciation Loss on disposal of fixed assets (Increase) in debtors Increase in creditors Cash provided by operating activities Cash flows from investing activities Purchase of fixed assets Cash used in investing activities Increase in cash equivalents Cash and cash equivalents as at the start of the year Cash and cash equivalents at the end of the year nalysis of changes in net cash funds Cash at bank and in hand Total cash and cash equivalents	Notes At 1 April 2024 £ 592,436 592,436	2025 £ 227,108 1,545 89 (10,688) 21,538	2024 £ 93,591 674 117 (12,082) 39,993 122,293 (2,874) (2,874) 119,419 473,017 592,436 At 31 March 2025 £ 798,637
		239,592 (42,391) (42,391) 197,201 592,436
		789,637
		Cashflows £ 197,201 197,201
			798,637

Analysis of changes in net cash funds

P a g e | 21

The Hygiene Bank Notes to the Accounts For the year ended 31 March 2025

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.

Income

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.

Income is only deferred when:

• the donor has specified that the grant or donation can only be used in future accounting periods or

• the donor has imposed conditions which must be met before the charity has unconditional entitlement.

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

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

Charity number: 1181267 SC049895

Income (continued)

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:

• Identification of potential donors, obtaining donated goods for onward distribution, the processes for distributing, reporting and accounting for those goods; the registration of volunteers and community partners and maintenance of data relating to the volunteer and community partner organisations.

• Governance Costs – Being financial, legal and administrative expenses incurred in connection with enabling the charity to comply with external regulations, constitutional and statutory requirements; and in providing support to the Trustees in the discharge of their statutory duties. These costs are included within support costs.

• Costs of Generating Funds - The costs incurred to obtain voluntary contributions to the charity including expenditure on increasing the charity’ general resources other than through obtaining registration income or goods for distribution and for improving general awareness of the charity within the overall community.

• Support Costs - Expenditure incurred on activities falling directly within one expenditure classification is charged directly to that classification.

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.

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.

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

Charity number: 1181267 SC049895

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:

• Valuation of goods distributed

• Valuation of other goods and services received in kind

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.

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

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 2025 £ 2025 £ 2025 £ 2024 £ 2024 £ 2024 £ 6,059,217 - 6,059,217 5,834,795 - 5,834,795 34,757 - 34,757 25,582 - 25,582
	6,093,974 - 6,093,974 5,860,377 - 5,860,377

The charity also was provided with pro bono advertising space on 800 digital screens to support our Christmas campaign “Shower people with kindness”. The value of this donation has not been recognised as it was not something the charity would have normally procured.

5. Net income

Net income for the period is after charging:

Audit fees Operating leases 6. Expenditure Cost of Charitable Activities Donated goods Other charitable costs Cost of Generating Funds Fundraising activities Total resources expended

Year ended 31/3/25 £ Year ended 31/3/24 £ 24,480 23,100 37,645 44,717 Direct costs Support costs Total Direct costs Support costs Total 2025 2025 2025 2024 2024 2024 £ £ £ £ £ £ 6,059,217 - 6,059,217 5,834,795 - 5,834,795 466,901 447,889 914,790 435,985 407,520 843,505 6,526,118 447,889 6,974,007 6,270,780 407,520 6,678,300 106,610 119,542 226,152 36,734 48,851 85,585 6,632,728 567,431 7,200,159 6,307,514 456,371 6,763,885

The support costs relate to the employees working for the charity, with roles which cover local project support, governance, administration and fundraising efforts of the organisation.

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

Charity number: 1181267 SC049895

7. Analysis of funds

31 March 2025 Restricted funds Funds for local projects Rent for storage units Charity administration Total restricted funds Total unrestricted funds Total funds 31 March 2024 Restricted funds Funds for local projects Rent for storage units Charity administration Total restricted funds Total unrestricted funds Total funds	Balance brought forward £ 245,445 2,000 - 247,445 275,118 522,563 Balance brought forward £ 212,043 6,802 - 218,845 210,127 428,972	Incoming resources £ 254,156 3,000 138,906 396,062 7,031,205 7,427,267 Incoming resources £ 199,339 5,000 111,792 316,131 6,541,345 6,857,476	Resources expended £ 154,845 5,000 138,906 298,751 6,901,408 7,200,159 Resources expended £ 165,937 9,802 111,792 287,531 6,476,354 6,763,885	Balance carried forward £ 344,756 - -
				344,756 404,915
				749,671 Balance carried forward £ 245,445 2,000 -
				247,445 275,118
				522,563

Grants were received from many organisations including:

Comic Relief, The Julia Rausing Trust, Colyer Fergusson Charitable Trust, Doncaster Culture and Leisure Trust, Charles S French Charitable Trust, Kent Community Foundation, Steel Charitable Trust. Clarion Futures, Active Luton, Milton Keynes Community Foundation, The Chalk Cliff Trust, Whitehead Monkton Trust, Doncaster Culture and Leisure Trust, Kent Community Foundation, Suffolk Community Fund, Purey Cust Trust, County Durham Community Fund, Clarion Futures, The Pye Trust, The Homity Trust, Greater Gabbard Community Fund, Stoke City Council, Leicestershire Country Council, Buckinghamshire Council, Cardiff Council, Nottingham City Council, Doncaster Metropolitan Borough Council, Lancaster City Council, Tamworth Borough Council, Luton Borough Council, Lowestoft Town Council, Lancaster City Council.

These grants were 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 local administration costs.

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

Charity number: 1181267 SC049895

8. Staff Costs

The charity had an average of 14 (FTE 10.6) employees during the year (2024: 13). For the year ended 31 March 2024, the charity had an average of 13 (FTE 9.5) employees.

Staff costs comprise Salaries and wages Social security costs Other pension costs	Year ended Year ended 31/03/2025 31/03/2024 £ £ 509,367 398,312 43,170 33,017 14,894 11,139
	567,431 442,468

There was one employee whose emoluments (excluding employer National Insurance contributions and employer pension costs) exceeded £60,000. This employee was in the band £80,001-£90,000. For the year ended 31 March 2024, one employee received emoluments in the band £70,001-£80,000

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 £93,762 (Year ended 31 March 2024: £92,185).

No trustee was remunerated for their role as a trustee during the year (Year ended 31 March 2024: none).

Two trustees were reimbursed for expenses of £2,373 (Year ended 31 March 2024: £1,610). These expenses relate to the cost of purchasing hygiene products as part of their additional role as volunteers for local projects. The hygiene products were distributed free of charge to local community partners.

9. Tangible Fixed Assets

Cost Opening Additions Disposals At 31 March 2025 Depreciation Opening Charge in the year Disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024	Assets under construction £ - 38,704 - 38,704 - - - - 38,704 -	Computer equipment £ 4,652 3,687 (330) 8,009 891 1,545 (241) 2,195 5,814 3,761	31 March 2025 £ 4,652 42,391 (330)
			4,652 891 1,545 (241)
			2,195 44,518 3,761

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

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 on 31 March 2025.

11. Debtors

Trade debtors Prepayments Accrued income	Unrestricted funds Restricted funds Total Unrestricted funds Restricted funds Total 31/3/25 £ 31/3/25 £ 31/3/25 £ 31/3/24 £ 31/3/24 £ 31/3/24 £ 34,390 - 34,390 24,731 200 24,931 9,266 9,670 18,936 6,049 8,727 14,776 1,789 633 2,422 5,132 221 5,353
	45,445 10,303 55,748 35,912 9,148 45,060

12. Creditors

Trade creditors Deferred income Accruals Inter-company creditor Taxation and social security	Unrestricted funds Restricted funds Total Unrestricted funds Restricted funds Total 31/3/25 £ 31/3/25 £ 31/3/25 £ 31/3/24 £ 31/3/24 £ 31/3/24 £ 32,522 6,759 39,281 7,209 11,012 18,221 44,897 10,000 54,897 370 59,915 60,285 29,309 - 29,309 25,608 122 25,730 1 - 1 1 - 1 16,745 - 16,745 14,458 - 14,458
	123,474 16,759 140,233 47,646 71,049 118,695

13. Donation of services for own use

Storage Room hire Website support	Year ended 31/3/25 £ 26,000 8,757 - 34,757	Year ended 31/3/24 £ - 22,162 3,420
		25,582

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.

On 31 March 2025, the charity did not have any obligations in respect of non-cancellable operating leases.

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The Hygiene Bank Notes to the Accounts (continued) For the year ended 31 March 2025

Charity number: 1181267 SC049895

15. Analysis of net assets between funds

Debtors Cash at bank and in hand Creditors: amounts falling due within one year Net current assets	Unrestricted funds Restricted funds Total Unrestricted funds Restricted funds Total 31/3/25 31/3/25 31/3/25 31/3/24 31/3/24 31/3/24 £ £ £ £ £ £ 45,445 10,303 55,748 35,912 9,148 45,060 438,425 351,212 789,637 283,090 309,346 592,436
	483,870 361,515 845,385 319,002 318,494 637,496 123,474 16,759 140,233 47,646 71,049 118,695
	360,396 344,756 705,152 271,356 247,445 518,801

16. Related party transactions

Four (2024: ten) Trustees made donations to the charity amounting to £22,088 (2024: £61,795).

Additionally, One of our Trustees organised a Gala dinner during the year from which all proceeds were donated to the charity. This event raised £308,523 for the charity.

17. Capital commitments

During the year, the charity committed to Phase 1 of a project to create a bespoke CRM system. As of 31 March 2025, £38,704 had been spent and there was an outstanding commitment of £19,205. (2024: none).

18. Contingent liability

The charity does not have any contingent liabilities (2024: none).

19. Post balance sheet events

Phase 2 of the project to create a bespoke CRM system was signed on 1 June 2025. This will result in a further capital commitment of £56,550 in 2025/26.

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