## **EPPING FOREST FOODBANK**
**Charity Registration Number: 1182270**
**Annual Report and Accounts 31 December 2023**
## **EPPING FOREST FOODBANK**
## **Annual Report and Accounts 2023 Contents**
||**Page**|
|---|---|
|**Legal & Administrative Information**|**2**|
|**Annual Report of the Trustees**|**3**|
|**Independent Examiner’s Report**|**6**|
|**Receipts & Payments Account**|**7**|
|**Statement of Assets & Liabilities**|**8**|
|**Notes to the Accounts**|**9**|
_1_
## **EPPING FOREST FOODBANK**
## **Legal & Administrative Information For the year ended 31 December 2023**
**Charity Name** Epping Forest Foodbank. **Principal Address** Unit 24, Oakwood Hill Industrial Estate, Loughton, IG10 3TZ. **Charity Registration** 1182270. The charity was registered with the Charity Commission on 28 February 2019. **The Governing Document** CIO Foundation. **Objects** To relieve persons in Epping Forest district and surrounding areas that are in financial hardship in such ways as the trustees from time to time think fit, in particular but not exclusively by: A) providing emergency food, essential toiletries, and household items to individuals and families in need and/or distribution by charities or other organizations working to prevent or relieve poverty. B) such other means, including (but not limited to) the provision of support, or signposting to relevant information and other advisory service, or through 'more than food' projects which remain consistent with the primary objective of the charity and to provide such services with a Christian ethos, supported by churches in Epping Forest district. **Trustees** The Trustees who served during the year or who were serving at the date of this report were: Julian Dutnall Christopher Russell Blackham (resigned 11 December 2023) Jenny Ann Thompson Zach Cook Sharon Heather Sarah Opie (resigned 11 December 2023) Rashni Chalal-Holden Jane Evans (appointed 11 December 2023) **Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent, ME19 4JQ **Independent Examiner** John Helm ACA Tandem Accounting Limited 17 Heathville Road London N19 3AL
_2_
## **EPPING FOREST FOODBANK**
## **Trustees Report For the year ended 31 December 2023**
The Trustees submit their annual report and accounts of Epping Forest Foodbank (“the Charity”) for the year ended 31 December 2023. The legal and administrative information set out earlier in this document forms part of this report.
## **1. Structure, Governance & Management**
There are six trustees who meet quarterly.
## **2. Activities**
The Trustees have given due regard to the Charity Commissions’ guidance on public benefit. During the year the Charity carried out the following activities in the local neighbourhood and to benefit the community:
- The Charity operates in the Epping Forest District. Of those referred, the majority are residents within 27 Epping Forest wards with others being supported in 21 wards outside the District and those with no fixed address.
- Customers are referred by statutory, charity and community organisations based in the advice, criminal justice, DWP, educational, faith, health and mental health, local government and social welfare sectors.
- The foodbank operates weekly distribution centres at The Epping Community Hub, St. Mary’s Church in Loughton, Hazelwood Children's Centre in Waltham Abbey and Trinity Church in Debden. For customers for whom attendance at a distribution centre is not practical, food parcels are delivered to customers’ homes throughout the Epping Forest district by volunteers.
- Customers receive a parcel of non-perishable food which is designed to provide for emergency rations for up to seven days. Additional fresh food is offered in partnership with FareShare, local supermarkets and bakeries.
- As well as providing food the Charity in partnership with statutory and other agencies, offers ‘signposting’ to direct customers to the appropriate agencies and resources to assist with their longer-term needs, and also offers spiritual support. The Charity can also make referrals directly to other organisations that may be able to offer further support.
- In association with local schools, we run projects in the Easter, Summer and Christmas holidays to provide food and activity packs to families who receive free school meals during term time.
- Surplus food is donated to Norway House, the District’s homeless shelter or offered to other foodbanks in the surrounding areas.
- Packaging and food which is damaged or out of date when received are recycled.
- In 2023 the Charity had one full time and two part-time members of staff and services were provided by over 150 volunteers.
## **3. Achievements & Performance**
With the prices of food, energy and rent all increasing more people are finding it harder to make ends meet. At the same time as demand for assistance has increased donors have also found that they have less to spare. Donations of food declined by 15% and personal financial donations by 26% while the number of clients increased by 50% to exceed 7,500 and the amount of food distributed amounted to 58.6 tonnes. To meet this demand, we had to spend over £50,000 on food for distribution compared to £15,411 the year before. We also have found it necessary to move to a larger warehouse to cope with the increased throughput. After some necessary refurbishment this move was completed in February 2024.
During the year we opened a new distribution centre at the Hazelwood Children’s Centre in Waltham Abbey.
We have been participating in the Trussell Trust’s Pathfinder program which has enabled us, in partnership with Voluntary Action Epping Forest (VAEF) and in line with our objective to relieve poverty, to support a counsellor to advise clients on management of debt and access to the benefits to which they are entitled and other sources of community assistance. In the first two months that this partnership was running, November and December 2023, 46 individuals accessed the service resulting in £24,765 additional funds being obtained. This averages £538 per person using the service. Other partners have attended our distribution hubs to provide mental health and energy advice. The partnership with Trussell Trust has also enabled us to deepen our relationships with local schools and community organisations and to broaden our educational role. There are some popular myths about foodbanks and the people who use them which need to be corrected.
_3_
## **EPPING FOREST FOODBANK**
## **Trustees Report For the year ended 31 December 2023**
As a foodbank we provide short-term support in the form of food, toiletries and other basic necessities but we also direct clients towards other service providers who can help and guide people through their current difficulties. We do not judge or discriminate, recognising that unfortunate circumstances can happen to anybody. Even model tenants may be evicted, even hard-working employees can be made redundant, even people working two or three jobs cannot necessarily afford the latest rent increase and the electricity and water bills and still have enough to put food on the table.
In partnership with local schools, we continued to run Food in School Holidays (FISH) programs in support of over 100 families during each of the school holidays. This is a significant expense and logistical exercise; planning meals allowing for dietary requirements, purchasing, sorting and packing and then distributing food parcels.
It was thrilling for the Foodbank to be chosen to be featured on Stacey Solomon’s Crafty Christmas on the BBC. Stacey was very interested in our work and returned in the new year to open our new warehouse. The director, Jacob Forman, has also had several opportunities to be interviewed on television and on the radio to publicise our cause and we were able to publish a series of anonymised user stories in the local Epping Forest Guardian as part of a program to humanise and de-stigmatise foodbank use.
We are enabled to provide our services by grants from the Trussell Trust, Epping Forest District Council, the Essex Association of Local Councils, The Joseph and Lilian Sully Foundation and Arun Estates (Douglas Allen), corporate donations from Tesco, Lidl, Coca Cola, Andrew Mark Aluminium, Hill Group Services, Shawnigan Properties, MP Chartered Architects and Binder Ltd, donations from churches, schools and community organisations including All Saints, Chigwell, Roding Rotary Club, Alderton Hill Junior & Infants, SVP the Immaculate Conception, The Loughton Lodge Benevolent Fund, The Immaculate Conception, Epping, Epping United Reformed Church, Loughton Methodist Church, Moreton & District WI, Buckhurst Hill Masorti Synagogue, Epping Rotary Club, BNI Chigwell Chapter and Loyola Preparatory School. We are most grateful to these organisations and to all our generous individual donors for their financial support.
In addition, we are supported by donations of goods, primarily food from Tesco, Gail’s Bakery, Morrison’s and Marks & Spencer, professional services from Baskin Walsh and practical assistance from British Gas.
## **4. Financial Review**
## **4.1 Financial Activity and Financial Position**
The charity is funded by donations and grants, with the majority coming from individuals whose generosity on behalf of the less fortunate is to be commended.
In 2023 we received £5,000 in grants from Epping Forest District Council, £4,000 from the Essex Association of Local Councils, £116,502 from the Trussell Trust, much of which is earmarked for 2024, £15,000 from the Joseph and Lilian Sully Foundation, who have been regular supporters and £7,500 from Arun Estates. £3,687 was received in donations from churches, £11,246 from other corporations and local businesses, £4,053 from community groups and schools and £56,851 from individuals which enabled us to claim £10,646 in Gift Aid. At the end of the year, we had 110 regular donors giving £3,465 per month. Holiday Hunger projects cost £13,044. As the majority of our community work is to distribute donated food the majority of our expenses are taken up with the costs of storage and organisation, warehouse rental and servicing costs amounted to £18,809 for the year. In 2023 we employed a full-time director and two part time employees, one of whom is currently financed by the Trussell Trust under the Pathfinder programme. Gross staffing costs came to £69,449. Total income came to £239,150 and expenditure to £165,429.
We are partnering with Voluntary Action Epping Forest and to provide financial counselling services which are sponsored by Trussell Trust, and with Better Housing Better Health to support those suffering fuel poverty The Charity’s cash resources increased by £ 81,833 during the year to £294,467.
_4_
## **EPPING FOREST FOODBANK**
## **Trustees Report For the year ended 31 December 2023**
## **4.2 Reserves Policy**
The Trustees consider that, given the nature of the charity’s work, free reserves should be equivalent to approximately 6 months’ routine general fund expenditure, plus committed future expenditure on other projects, where funds permit. The Trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources and will allow the Charity to cope and respond to unforeseen emergencies whilst specific action plans are implemented. At 31 December 2023 the Charity had net free reserves of £205,839 (2022: £201,090).
|**Total reserves**
Less: restricted funds
**Free reserves**
**Free reserves requirement:**
6 month’s budgeted routine expenditure|**2023**|**2022**|
|---|---|---|
||**£**|**£**|
||||
||**285,605**|**212,634**|
||(79,766)|(11,544)|
||||
||**205,839**|**201,090**|
||||
||||
||**75,000**|**75,000**|
||||
## **5. Responsibilities of Trustees for the Accounts**
Charity law requires the Trustees to prepare accounts for each accounting year which record the receipts and payments of the charity for the year. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. The Trustees also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **6. Approval**
The report of the Trustees was approved by the Trustees on 8 September 2024 and signed on its behalf by:
## **Julian Dutnall Chair of Trustees**
_5_
## **EPPING FOREST FOODBANK**
## **Independent Examiner’s Report For the year ended 31 December 2023**
I report on the accounts of Epping Forest Foodbank for the year ended 31 December 2023, set out on pages 7 to 11.
This report is made solely to the Trustees in accordance with section 145 of the Charities Act 2011 (the Act). My independent examination has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by the law, I do not accept responsibility to anyone other than the Trustees for my independent examination, for this report, or the opinions I have formed.
## **RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER**
The Trustees consider that an audit is not required for this period (under section 144(2) of the Act) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under section 145 of the Act);
- To follow the procedures laid down in the General Direction given by the Charity Commission (under section 145(5)(b) of the Act); and
- To state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **INDEPENDENT EXAMINER’S STATEMENT**
In the course of my examination, no matter has come to my attention:
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**John Helm ACA 8 September 2024**
_6_
## **EPPING FOREST FOODBANK**
## **Receipts & Payments Account For the year ended 31 December 2023**
|**Note**
**Receipts**
Donations
Gift Aid
Grants
Bank interest
**Total Receipts**
**Payments**
Raising funds
2
Charitable activities
3
**Total Payments**
**Net receipts**
Transfers between funds
Total cash funds brought forward
**Total cash funds carried forward**|**Unrestricted**
**Funds**
**2023**
**£**
73,979
10,646
40,148
4,663
**129,436**
2,269
122,418
**124,687**
**4,749**
-
201,090
**205,839**|**Restricted**
**Funds**
**2023**
**£**
2,000
-
107,855
-
**109,855**
-
41,633
**41,633**
**68,222**
-
11,544
**79,766**|||
|---|---|---|---|---|
||||**Total**|**Total**|
||||**2023**|**2022**|
||||**£**|**£**|
||||||
||||75,979|84,723|
||||10,646|10,748|
||||148,003|36,964|
||||4,663|731|
||||||
||||||
||||**239,291**|**132,435**|
||||||
||||||
||||||
||||2,269|2,528|
||||164,051|96,315|
||||||
||||||
||||**166,320**|**98,843**|
||||||
||||||
||||**72,971**|**33,592**|
||||||
||||-|-|
||||||
||||212,634|178,311|
||||||
||||||
||||**285,605**|**211,903**|
||||||
_7_
## **EPPING FOREST FOODBANK**
## **Statement of Assets & Liabilities As at 31 December 2023**
|**Assets**
Tangible Assets
Stock
Debtors
Cash At Bank And In Hand
**Liabilities**
**Total Assets Less Liabilities**|**Unrestricted**
**Funds**
**2023**
**£**
406
16,440
70,530
205,839
293,215
1,728
**291,487**|**Restricted**
**Funds**
**2023**
**£**
-
-
-
79,766
79,766
-
**79,766**|||
|---|---|---|---|---|
||||**Total**|**Total**|
||||**2023**|**2022**|
||||**£**|**£**|
||||||
||||406|11,129|
||||16,440|19,527|
||||70,530|233|
||||285,605|212,634|
||||||
||||372,981|243,523|
||||||
||||1,728|648|
||||||
||||**371,253**|**242,875**|
||||||
The Accounts were approved by the Trustees on 8 September 2024 and signed on its behalf by:
## **Julian Dutnall Chair of Trustees**
**Zachary Cook Trustee - Treasurer**
_8_
**EPPING FOREST FOODBANK**
## **Notes to the Accounts For the year ended 31 December 2023**
## **1. Accounting Policies**
The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities.
## **2. Payments – Raising Funds**
|**2. Payments – Raising Funds**|||
|---|---|---|
|**Unrestricted**
**Funds**
**2023**
**£**
**Restricted**
**Funds**
**2023**
**£**
Bank fees
1,234
-
Marketing
1,035
-
**2,269**
**0**|||
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
||||
||1,234|1,569|
||1,035|959|
||||
||**2,269**|**2,528**|
||||
_9_
**EPPING FOREST FOODBANK**
## **Notes to the Accounts For the year ended 31 December 2023**
## **3. Payments – Charitable Activities**
|Staff costs
Net salary & PAYE
Pension contributions
Recruitment & Training
Other
Foodbank
Food Purchases
Epping Forest Winter Warmer scheme
Travel/transport
Refreshments
Project
VAEF Partnership
Office Costs
Insurance
Telephone, broadband
Professional subscriptions
Hardware & software
Office Equipment
Office supplies
Other
Buildings and facilities
Heat, light & water
Rent & rates
Recycling
Warehouse Equipment
Governance
Independent examination
|**Unrestricted**
**Funds**
**2023**
**£**
43,477
3,107
624
184|**Restricted**
**Funds**
**2023**
**£**
20,973
1,267
-
-
**22,240**
2,000
140
-
-
-
17,253
**19,393**
-
-
-
-
-
-
-
**0**
-
-
-
-
**0**
-
**0**
**41,633**|||
|---|---|---|---|---|
||||**Total**|**Total**|
||||**2023**|**2022**|
||||**£**|**£**|
||||||
||||64,450|51,627|
||||4,374|3,031|
||||624|546|
||||184|444|
||||||
||**47,392**
48,353
-
3,197
195
750
-||||
||||**69,632**|**55,648**|
||||||
||||50,353|15,465|
||||140|-|
||||3,197|2,608|
||||195|-|
||||750|-|
||||17,253|-|
||||||
||**52,495**
610
1,120
317
406
797
600
57||||
||||**71,888**|**18,073**|
||||||
||||610|530|
||||1,120|1,985|
||||317|-|
||||406|544|
||||797|760|
||||600|-|
||||57|99|
||||||
||**3,907**
932
15,109
1,088
655||||
||||**3,907**|**3,918**|
||||||
||||932|804|
||||15,109|16,299|
||||1,088|793|
||||655|793|
||||||
||**17,784**
840||||
||||**17,784**|**18,689**|
||||||
||||840|780|
||||||
||**840**||||
||||**840**|**780**|
||||||
||**122,418**||||
||||**164,051**|**97,108**|
||||||
_10_
**EPPING FOREST FOODBANK**
## **Notes to the Accounts For the year ended 31 December 2023**
## **4. Restricted Funds**
## **4a. Current year**
|Pathfinder
Voluntary Action Epping Forest Winter
Warmer scheme
Financial Inclusion
NAVCA
Community Engage||**At 1**
**January**
**2023**
**£**
0
140
0
0
11,404
**11,544**||**Income**
**£**
46,150
-
34,505
2,000
27,200
**109,855**|**Expenditure**
**£**
**Transfers**
**£**
-
-
(140)
-
(17,253)
-
(2,000)
-
(22,240)
-
**(41,633)**
**0**|**At 31**|**At 31**|
|---|---|---|---|---|---|---|---|
|||||||**December**||
||||||||**2023**|
||||||||**£**|
|||||||||
||||||||46,150|
|||||||||
||||||||0|
||||||||17,252|
||||||||0|
||||||||16,364|
|||||||||
||||||||**79,766**|
## **4b. Prior year**
|Voluntary Action Epping Forest Winter
Warmer scheme
Food/essentials
Community Engage||**At 1**
**January**
**2022**
**£**
140
119
-
**259**||**Income**
**£**
-
-
16,964
**16,964**|**Expenditure**
**£**
**Transfers**
**£**
-
-
(119)
-
(5,560)
-
**(5,679)**
**0**|**At 31**|**At 31**|
|---|---|---|---|---|---|---|---|
|||||||**December**||
||||||||**2022**|
||||||||**£**|
|||||||||
|||||||||
||||||||140|
||||||||0|
||||||||11,404|
|||||||||
||||||||**11,544**|
**Voluntary Action Epping Forest (VAEF) Winte** r **Warmer** : This scheme has been discontinued and surplus funds returned to VAEF.
**Pathfinder:** The Pathfinder programme was established by Trussell Trust to work with 60 food banks from across the UK, to introduce and test different approaches to reduce the need for food banks in a local setting. Trussell Trust provides intensive support to Pathfinder food banks through a specialist team and a range of online and in-person training and learning events and grants to enable approved strategic activities.
**Financial Inclusion:** Funds are provided by Trussell Trust to support a partnership with Voluntary Action Epping Forest (VAEF) to provide a counsellor to advise clients and assist them to apply for the benefits to which they are entitled and where applicable to mobilise other community-based support.
**NAVCA** : A grant provided by National Association for Voluntary and Community Action (NAVCA) through VAEF to help support the Easter Food in School Holidays (FISH) programme and targeted snack pack initiative for local migrant service users.
**Community Engage:** A grant provided by Trussell Trust towards the cost of an employee with responsibility to engage with local community organisations and schools
## **5. Related Party Transactions**
The Trustees gave a total of £1,020 (2022: 1,844) to the charity during the year.
There were no other related party transactions.
_11_