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CHARITY REGISTRATION NUMBER: 1188192
GIVE FOOD
Unaudited Financial Statements
31 August 2022
NUMBERGEEK LIMITED
Chartered accountants 85 Great Portland Street First Floor London W1W 7LT
Zoho Sign Document ID: 4AC539800-N6TG4XRZWWWHIHKXETHBE1WLYQC789KRZL3TLPLI5IY
GIVE FOOD
Financial Statements
Year ended 31 August 2022
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 9 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
| Notes to the detailed statement of financial activities | 16 |
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GIVE FOOD
Trustees' Annual Report
Year ended 31 August 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2022.
Reference and administrative details
Registered charity name GIVE FOOD Charity registration number 1188192 Principal office 85 GREAT PORTLAND STREET LONDON W1W 7LT The trustees Mr. J Cartwright Ms. A Cartwright Mr. L Guttridge Independent examiner NUMBERGEEK LIMITED 85 Great Portland Street First Floor London W1W 7LT
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GIVE FOOD
Trustees' Annual Report (continued)
Year ended 31 August 2022
Structure, governance and management
Governing document
GIVE FOOD (“the Charity”) is constituted as a charitable incorporated organisation and is therefore governed by its constitution. The members of the CIO shall be its Charity trustees for the time being. The only persons eligible to be members of the CIO are its Charity trustees. Membership of the CIO cannot be transferred to anyone else. Any member and Charity trustee who ceases to be a Charity trustee automatically ceases to be a member of the CIO. Eligibility for membership of the Charity and membership of the board of trustees is governed by the Charity’s constitution.
Recruitment and appointment of new trustees
Trustees are appointed according to their relevant skills, knowledge, experience and based on the current operational climate and needs. Quality, characteristics and qualifications are essential when selecting members of the board of the trustees.
Organisational structure
At the initial stage, the trustees manage all aspects of the work including fundraising, finance and general management.
Induction and training of trustees
All the trustees are introduced to their new role upon their appointment. A copy of the governing document, policies and procedures are also provided. This also includes an explanation of the function of the board of trustees. Besides this, all trustees are recommended to take part in different structured training courses.
Risk management
The Trustees have examined the major strategic, business and operational risks which the Charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
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GIVE FOOD
Trustees' Annual Report (continued)
Year ended 31 August 2022
Objectives and activities
Objectives and aims
The objective of the CIO is to support food banks around the country. This is done by using technology to identify what is needed at food banks, distributing this information and also making its own deliveries.
Significant activities
During the year, around 4 million people viewed the Charity’s food bank need data.
The Charity's data was used as part of studies of food poverty by multiple universities, political parties and by the NHS.
The Charity built a tool that allows users to write an email to their MP describing food poverty in their constituency.
The Charity made 7.6 tonnes of their own deliveries, containing around 17,000 items and 5.5m calories. Half of this was done in November and December.
The Charity continues to maintain the UK's largest and most complete database of food banks covering 2,620 locations (up from 2,422 last year, and 2,329 in 2020).
The Charity’s software checked food bank websites for what they needed around three million times in 2022, and found around 47,000 items requested. The Charity’s API responded to around five million requests for data in 2022.
The Charity’s email subscription tool now sends thousands of emails a month to people who want updates on what their local food bank needs.
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GIVE FOOD
Trustees' Annual Report (continued)
Year ended 31 August 2022
Achievements and performance
Create a tool to allow users to better contact their local and national political representatives about the food bank cause
The Charity built and deployed a tool to allow constituents to find out what food banks exist in their constituency, who the member of parliament representing them is and then customise a personalised letter to send via email.
Built with help from employees of MPs and feedback from users, the Charity repeatedly tweaked the letter template to reflect circumstances that affect food banks, the political climate and constituent views.
Monitor food bank surplus as well as need
The Charity now monitors the excess at food banks along with the items they are looking to have donated. This information is distributed on the Charity’s website, via their API and also on email updates.
Faster complete data audits throughout the year
The Charity spent around twice as long this year auditing our data - a part time person is now dedicated to this task.
Continue to publish dashboards & data
The Charity published a few new dashboards this year:
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Real time lists of excess items declared
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A year-by-year view of the weekly number of items requested
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The items most in excess
Financial review
Principle funding sources
During the year, the Charity received unrestricted income of £8,783. Majority of the funds were used to purchase food to be distributed to volunteers at the food banks.
The organisation has guaranteed income, by the way of the donations of the trustees.
Reserves policy
For the reporting period, the Charity did not open any lines of credit and the majority of expenditure was funded by one of the Trustees, Jason Cartwright. Consequently, for the reporting period in question there was only a nominal requirement to hold reserves.
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Trustees' Annual Report (continued)
Year ended 31 August 2022
23/06/2023 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Mr. J Cartwright Trustee
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GIVE FOOD
Independent Examiner's Report to the Trustees of GIVE FOOD
Year ended 31 August 2022
I report to the trustees on my examination of the financial statements of GIVE FOOD ('the charity') for the year ended 31 August 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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.
26/06/2023
NUMBERGEEK LIMITED Independent Examiner
85 Great Portland Street First Floor London W1W 7LT
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Statement of Financial Activities
Year ended 31 August 2022
| 2022 | 2022 | 2021 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 8,783 | 8,783 | 38,425 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total income | 8,783 | 8,783 | 38,425 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on charitable activities | 5,6 | 11,035 | 11,035 | 28,115 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 11,035 | 11,035 | 28,115 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net (expenditure)/income and net movement in funds | (2,252) | (2,252) | 10,310 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 10,310 | 10,310 | – | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 8,058 | 8,058 | 10,310 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 13 form part of these financial statements.
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Statement of Financial Position
31 August 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 10 | 1,350 | – |
| Cash at bank and in hand | 7,180 | 10,460 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 8,530 | 10,460 | ||
| Creditors: amounts falling due within one year | 11 | 472 | 150 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net current assets | 8,058 | 10,310 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 8,058 | 10,310 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Unrestricted funds | 8,058 | 10,310 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 12 | 8,058 ৶৶৶৶৶৶৶ |
10,310 ৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:23/06/2023
Mr. J Cartwright Trustee
The notes on pages 9 to 13 form part of these financial statements.
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GIVE FOOD
Notes to the Financial Statements
Year ended 31 August 2022
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 85 GREAT PORTLAND STREET, LONDON, W1W 7LT.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
Trustee remuneration:
There were no trustees' remuneration or other benefits for the period ended 31 August 2022 (NIL - 2021).
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 August 2022 (NIL - 2021).
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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GIVE FOOD
Notes to the Financial Statements (continued)
Year ended 31 August 2022
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
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GIVE FOOD
Notes to the Financial Statements (continued)
Year ended 31 August 2022
3. Accounting policies (continued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 8,783 | 8,783 | 38,425 | 38,425 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure on charitable activities by fund type | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Food bank deliveries | 9,143 | 9,143 | 25,375 | 25,375 |
| Support costs | 1,892 | 1,892 | 2,740 | 2,740 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 11,035 | 11,035 | 28,115 | 28,115 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
5. Expenditure on charitable activities by fund type
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Notes to the Financial Statements (continued)
Year ended 31 August 2022
6. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly Support costs | 2022 | 2021 | ||
| £ | £ | £ | £ | |
| Food bank deliveries | 9,143 | – | 9,143 | 25,375 |
| Governance costs | – | 1,892 | 1,892 | 2,740 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 9,143 | 1,892 | 11,035 | 28,115 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
7. Independent examination fees
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 1,800 | 2,700 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
8. Staff costs
The average head count of employees during the year was Nil (2021: Nil).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
9. Trustee remuneration and expenses
There were no trustees' remuneration or other benefits for the year ended 31 August 2021.
10. Debtors
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Trade debtors | 1,350 | – | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ||
| 11. | Creditors: amounts falling due within one year | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade creditors | 472 | 150 | |
| ৶৶৶৶ | ৶৶৶৶ |
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Notes to the Financial Statements (continued)
Year ended 31 August 2022
12. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 | September | 31 August 20 | ||
| 2021 | Income | Expenditure | 22 | |
| £ | £ | £ | £ | |
| General funds | 10,310 | 8,783 | (11,035) | 8,058 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| At | At | |||
| 1 | September | 31 August 20 | ||
| 2020 | Income | Expenditure | 21 | |
| £ | £ | £ | £ | |
| General funds | – | 38,425 | (28,115) | 10,310 |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Analysis of net assets between funds | ||||
| Unrestricted | Total Funds | |||
| Funds | 2022 | |||
| £ | £ | |||
| Current assets | 8,530 | 8,530 | ||
| Creditors less than 1 year | (472) | (472) | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Net assets | 8,058 | 8,058 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| Unrestricted | Total Funds | |||
| Funds | 2021 | |||
| £ | £ | |||
| Current assets | 10,460 | 10,460 | ||
| Creditors less than 1 year | (150) | (150) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net assets | 10,310 | 10,310 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
13. Analysis of net assets between funds
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Management Information
Year ended 31 August 2022
The following pages do not form part of the financial statements.
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Detailed Statement of Financial Activities
Year ended 31 August 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 8,783 | 38,425 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total income | 8,783 | 38,425 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases | 9,143 | 25,375 |
| Legal and professional fees | 1,800 | 2,700 |
| Other interest payable and similar charges | 92 | 40 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 11,035 | 28,115 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total expenditure | 11,035 | 28,115 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net (expenditure)/income | (2,252) | 10,310 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
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Notes to the Detailed Statement of Financial Activities
Year ended 31 August 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Food bank deliveries | ||
| Activities undertaken directly | ||
| Food bank deliveries | 9,143 | 25,375 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Governance costs - accountancy fees | 1,800 | 2,700 |
| Governance costs - other finance costs | 92 | 40 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 1,892 | 2,740 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 11,035 | 28,115 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
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