2023-08-31-accounts - Give Food

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CHARITY REGISTRATION NUMBER: 1188192

GIVE FOOD

Unaudited Financial Statements

31 August 2023

NUMBERGEEK LIMITED

Chartered accountants 85 Great Portland Street First Floor London W1W 7LT

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GIVE FOOD

Financial Statements

Year ended 31 August 2023

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	5
Statement of financial activities	6
Statement of financial position	7
Notes to the financial statements	8
The following pages do not form part of the financial statements
Detailed statement of financial activities	14
Notes to the detailed statement of financial activities	15

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GIVE FOOD

Trustees' Annual Report

Year ended 31 August 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2023.

Reference and administrative details

Registered charity name GIVE FOOD Charity registration number 1188192 Principal office 61 BRIDGE STREET KINGTON HR5 3DJ

The trustees

Mr. J Cartwright Ms. A Cartwright Mr. L Guttridge Ms. H Skundric (Appointed 28 February 2024) 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 2023

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.

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.

We run the largest and most complete public database of UK food banks and scrape their websites for what they are requesting in real time.

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GIVE FOOD

Trustees' Annual Report (continued)

Year ended 31 August 2023

Achievements and performance

Summary

During the year, the Charity's food bank need data has been viewed by approximately three million people, including its busiest single day ever in December. It has rebranded, refreshed its website and rebuilt infrastructure and has used AI to categorise the 200,000 items requested by food banks.

Aim review

In our 2022 annual report we set ourselves the following aims:

Continue our winter food drive, supporting
food banks during the difficult period
Rebrand of the charity. Refresh the website.
Rewrite underlying tech

Continuation of winter food drive, supporting food banks during this difficult period: In Q4 2022 and Q1 2023 the Charity delivered 7.1 tonnes of food and supplies to food banks, containing 6.3m calaories - enough for about 10,000 meals.

Rebrand of the charity. Refresh the website. Rewrite underlying tech: The Charity successfully rebranded with a fresh logo kindly created by Jonny, Ben and Scott from Bernadette.

In conjuction with this it also simplified many pages, continuing its user data driven philosophy of a straightforward, fast and clean UX. A site-wide front change has also aided readability.

Underneath the hood it has rebuilt some of its infrastructure, making almost all page & API generation over 10% quicker and some up to 50% faster. This change also enabled the Charity to build new features this year.

Improved content delivery network caching and decaching now allows the Charity to push new data up to three hours quicker than it did previously.

Data & Code

We continue to maintain the UK's largest and most complete database of food banks covering 2,787 locations (up from 2,620 last year, 2,422 in 2021, and 2,329 in 2020).

We checked food bank websites around 4.3m times this year, and found around 55,000 items requested or in surplus. Our API responded to around 5.6 million requests for data in 2023.

Other data improvements include two complete audits of every location and we worked with the Salvation Army to improve how their outlets are displayed. Our data now includes Plus Codes and Google Place IDs for all food bank locations. In May we were selected to have our website preserved by the UK Web Archive.

We also built a new Finder tool to identify food banks on Google Maps, Bing Maps and OpenStreetMap that are not in our database. This tool uses a gazetteer of every notable place name in the UK (around 74,000 of them) to compare other database's results to ours.

Political Action

With our Write to your MP tool constituents have contacted almost every MP in the country to ask what action they are taking with regard to food poverty.

We've received many reports of thoughtful responses from members of parliament, and useful feedback from MP's offices directly.

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Trustees' Annual Report (continued)

Year ended 31 August 2023

Categorisation

When we collect the text description of what food banks need, we don't alter this (other than capitalisation, and spelling correction) before republishing on our website and via our API. This can make some analysis difficult.

For instance one food bank might call an item they need “UHT Milk”, whilst another may ask for “Long Life Milk” or “Longlife Milk” or “UHT Milk (1 Litre)” or “Cartons Of Milk” etc. In fact there are 962 different ways we've recorded food banks asking for milk.

The solution is to put each of the 200,000 items we've found being requested into one of about 50 categories. To do this we successfully used AI for the first time - asking ChatGPT to put each item into one of the categories.

We'll look for interesting uses for this categorised data in the new year.

Aims for 2024

For 2024 the Charity’s aims are as follows: Build a new faster and more complete version of our API (version 3) Release more and better dashboards, including using the new categorised data

Financial review

Principle funding sources

During the year, the Charity received unrestricted income of £11,395. The 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.

06 June 2024 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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Independent Examiner's Report to the Trustees of GIVE FOOD

Year ended 31 August 2023

I report to the trustees on my examination of the financial statements of GIVE FOOD ('the charity') for the year ended 31 August 2023.

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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
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.

06 June 2024

NUMBERGEEK LIMITED Independent Examiner

85 Great Portland Street First Floor London W1W 7LT

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GIVE FOOD

Statement of Financial Activities

Year ended 31 August 2023

		2023	2023	2022
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	11,376	11,376	8,783
Investment income	5	19	19	–
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Total income		11,395	11,395	8,783
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	6,7	13,361	13,361	11,035
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total expenditure		13,361	13,361	11,035
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net expenditure and net movement in funds		(1,966)	(1,966)	(2,252)
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		8,058	8,058	10,310
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total funds carried forward		6,092	6,092	8,058
		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 8 to 12 form part of these financial statements.

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GIVE FOOD

Statement of Financial Position

31 August 2023

		2023	2022
	Note	£	£
Current assets
Debtors	11	–	1,350
Cash at bank and in hand		6,092	7,180
		ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
		6,092	8,530
Creditors: amounts falling due within one year	12	–	472
		ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Net current assets		6,092	8,058
		ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Total assets less current liabilities		6,092	8,058
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds		6,092	8,058
		ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Total charity funds	13	6,092 ৶৶৶৶৶৶৶	8,058 ৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:06 June 2024

Mr. J Cartwright Trustee

The notes on pages 8 to 12 form part of these financial statements.

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GIVE FOOD

Notes to the Financial Statements

Year ended 31 August 2023

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 61 BRIDGE STREET, KINGTON, HD5 3DJ.

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 2023 (NIL - 2022).

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 August 2023 (NIL - 2022).

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 2023

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:

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.
legacy income is recognised when receipt is probable and entitlement is established.
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.
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:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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.
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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Notes to the Financial Statements (continued)

Year ended 31 August 2023

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	2023	Funds	2022
		£	£	£	£
	Donations
	Donations	11,376	11,376	8,783	8,783
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
5.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Bank interest receivable type	19 ৶৶৶৶	19 ৶৶৶৶	– ৶৶৶৶	– ৶৶৶৶

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Notes to the Financial Statements (continued)

Year ended 31 August 2023

6. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Food bank deliveries	11,501	11,501	9,143	9,143
Support costs	1,860	1,860	1,892	1,892
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	13,361	13,361	11,035	11,035
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

7. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2023	2022
	£	£	£	£
Food bank deliveries	11,501	–	11,501	9,143
Governance costs	–	1,860	1,860	1,892
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	11,501	1,860	13,361	11,035
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Independent examination fees
			2023	2022
			£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements			1,800 ৶৶৶৶৶৶৶	1,800 ৶৶৶৶৶৶৶

8. Independent examination fees

9. Staff costs

The average head count of employees during the year was Nil (2022: Nil).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

10. Trustee remuneration and expenses

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 (2022: Nil).

11. Debtors

		2023	2022
		£	£
	Trade debtors	–	1,350
		৶৶৶৶	৶৶৶৶৶৶৶
12.	Creditors: amounts falling due within one year
		2023	2022
		£	£
	Trade creditors	–	472
		৶৶৶৶	৶৶৶৶

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Notes to the Financial Statements (continued)

Year ended 31 August 2023

13. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			At
1	September		31 August 20
	2022	Income	Expenditure	23
	£	£	£	£
General funds	8,058	11,395	(13,361)	6,092
	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
	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
Analysis of net assets between funds
			Unrestricted	Total Funds
			Funds	2023
			£	£
Current assets			6,092	6,092
Creditors less than 1 year			–	–
			ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Net assets			6,092	6,092
			৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
			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

14. Analysis of net assets between funds

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Management Information

Year ended 31 August 2023

The following pages do not form part of the financial statements.

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GIVE FOOD

Detailed Statement of Financial Activities

Year ended 31 August 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Donations	11,376	8,783
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Investment income
Bank interest receivable type	19	–
	ৄৄৄৄ	ৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Total income	11,395	8,783
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Purchases	11,501	9,143
Legal and professional fees	1,800	1,800
Other interest payable and similar charges	60	92
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	13,361	11,035
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total expenditure	13,361	11,035
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net expenditure	(1,966)	(2,252)
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

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Notes to the Detailed Statement of Financial Activities

Year ended 31 August 2023

	2023	2022
	£	£
Expenditure on charitable activities
Food bank deliveries
*Activities undertaken directly*
Food bank deliveries	11,501	9,143
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Governance costs
Governance costs - accountancy fees	1,800	1,800
Governance costs - other finance costs	60	92
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	1,860	1,892
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	13,361	11,035
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶