Charity règistration number 1190323 SALISBURY FOODBANK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
SALISBURY FOODBANK LEGAL AND ADMINISTRATIVE INFORMATION Trustèts J Th(rkell P Kirnber JAbbott P Horwc)od P King J Cheetham C Haywood M Neve J C Pearce (Appointed 4 May 20231 {AppoÈnled 4 May 20231 Charity numb•r 1190323 Prlneipal address Unit 6b Ashfield Trading Estate Ashfield Road Salisbury Willshire SP2 7HL Indèpèndènt examiner Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ
SALISBURY FOODBANK CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes lo the financial ststements 8-15
SALISBURY FOODBANK TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Thè trustees present their annual report and financial statèments for the year ènded 31 March 2024. The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the financial slalemenls and comply WTlh the oharity's governing document, the Chariiies Act 2011 and "Accounbng and Reporting by Charities.. Statement of RecOmended Practice applicable to chaiities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. Objectives and actlvltl•s Salisbury Foodbank was formed under the trust constitution dated 8 July 2020. and the TnJssell Tnjst Transfer Agreement dated 1 November 2020. Th9 objects of the CIO are the relief of those in Salisbury and the surrounding areas who are in r*ed by reason of financial hardship by.. providing or arranging for the provision of food, toiletries and other essential household items to individua15 and families helping individuals and their families lo access infomiation and other advisory Services refevanl to their needs and such other means as the trustees may from time lo time think fil. The Trustees confirm that they h8ve reftrrred lo the Charities Commtssion general guidance on publ benefft when revlewing the ¢harity's aims and objectives, and in planning future activities. Salisbury Foodbank now operates as an independent d)arity, having for many years been wthin the direct management structure of the Trussell Trust. The independent Foodbank remains linked lo the Tnjst under 8 "Iranchise agreetnenl" which gives access lo the Trust's expertise and advice. Understand the Drivers behind the neÈd for Foodbanks. We need to improve our understanding of why people use F¢odB8nks. Anecdotsl emdence suggests it $ more than just the need for food. People also come for advice and human contact. Our FoodBank Centre "offerings" will continuously evolve to meet these needs. Venues in area of demand We will Continue to monitor data and use anecdolal evidence to identify any geographical and damowdphic gaps in our setvice Continue with Flnanelal Inelu$lon ProJ•ct. Monitor the results of the Financtal Inclusion IFoodBank Plus) project, ROI, quarterly report and client survey to measure effectiveness. Explore opportunities for continued funding Igrantsl, and targeted donations. Continu• wlth Fresh Frult & Veg project Monitor demand trend5 and client salisfaclion. Publiase success and nurture OPkX)rtunities for. arml encourage targeted donations. Christmas mèat project. Investigate feasibility and cost of providing Christmas meat offering with fresh vegetable delivery.
SALISBURY FOODBANK TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Take over lease of building. Short term12 y•arsl Explore the offèr from currènt main tenants to take over lease for the MainIng period. This 1[ improve our facilities, giving us much needed additional office space. and a meeting room. It will also increase our serIty arKI remove risk of us being 'homeless" Pilot cash First project. Having re¢eived funding from Wiltshire Council. we will run a pilot scheme and closely monttor the slts. A documented process document will be created before this project goes"INe". Fundraising Process Given the potential increase in pmiSeS oosts and the need to build on the gtowing number of projects beyond m8r&ly giving out food, it has been idèntified that we need lo develop our Fundraising Processes. Ekn staff resources will be created lo enable us to improve ()ur relationship with existing donors, corporate. community groups, churches and individuals and lo seek out new donors. School Assemblies We will expand our programme of school visits and talks. It Can be demonslraled that these Mstts not only resull in increased Stock donations Iharvesl elc,). However the main purpose of these visits Is lo raise awareness and help to remove the stigma involved in being a FoodBank user. This aligns with our slratggy of sharing our values and of being in the heart, and minds. of our community. Achievements and performance Signrficant sclivities and aGhi&vem&nts ag8irist objeclives The year has again been dominated by the cost-of-living crisis, with foodbanks in the new5. Numbers of dierts have held steady, with around 680 people being supported e8ch month, Whi inward stock figures have been down in comparison with last year. Ov8r 60Qh of clients visit the foodbank only once. We consider this an indicator that our model of integratsd support. via the Foodbank Plus project, is working. With the reduction In food donations we have purchased more food, 5140kg in comparison wtth 2487kg in FY22123. This has been possible due lo initiative5 to encourage donations to a "Food Fund- on the Just Giving platlorm. sptrcrfically for this purpose. We were pleased to deliver 111 Sp121 Christmas Vegetable boxes and additional Christmas food boxes for 202 families.
SALISBURY FOODBANK TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Gen:rns There has been a further expansion of services al various centres across the postcodes where we OTate artd Foodbank Plus continues to grow. noc, Trussell Trust offered a grant for three years to provide non-food help in partnership wlh an advice organisation. After a careful viability review Salisbury Foodbank launched a partnership project with Cttizens Adwce in October 2022 to deliver additional client support against clearty defined paramè18rs. The project has reached clienis who might otherwise have struggled to a¢¢ess Cib"zens Advice. Many clients arrive wth mults'ple issues have been helped to claim benefits and other funds. Since launch it has become clear that demand, estimated from historical data, was understated and after review we received an additional grdnl from Trussell Trust lo fund extension ol bNo further full days of Citizens Advi provision over the next three years, beginning April 2023. Frcrl Fru A project to deliver parcels of good quality (not surplus) frutt and vegetables to cllents has been running sin S&ptember 2022. Via a contract with a local business. we can supply one box per month lo clients who arè able to make good use of the contents -the ovenNhelming majority go to 2-6 people households. This tniltalive has been positively received withln OLJr supporter cornmunity who understand the importance of fresh food to physical and mental well-being. Flnancial rèviaw The accounts (which are shown below) cover the period from 1 April 2023 10 31 March 2024. Our main fixèd costs are staff ¢osts (for the period of these accounts we have employed up lo foLtr members of staff who work alDngside Dur volunleersl and premise5 costs lincluding rent) for the warehouse where we store and sort food and prepare food parcels. Together these amountèd to over 23QA of our total regular oulgoings for the period. Around 16% of our finances are held in restricted funds. designated for spec¢fic projects. Other projects are planned with the ability 10 Scale up or down depending on funds available. Salisbury Foodbank is able to make a difference due to the generosty of local people, who have been generous with both food and cash donations. We are enormously grateful for all ovr SuprrterS and have robust stock management systems are in place to ensure nothing is wasted. 11 is the policy of the chartty that unreslricled funds which havtr not been designated for a speafic use should be maintained at 8 level equivalent to SiX4nonlh's expenditu. The tnjstees consider that reserves at this level will ensure that, in the event of a signrficant drop in funding, they will be ablè to conts.nue the chariws current activities whilè consideration is given to ways in which additional *Jnds may be raised. This level of reserves has been maintained throughout the year. Structure. governance and management Salisbury Foodbank is constituted as a CIO whose m8mb8rs are rts trustees. Trustees meet at regular board meetlng between six and eight times per year and other business is ¢onduded via regular emarls and su committees. A robust set of policies is in place, with individual tnjstees taking SpOnsIbl11ty for all key areas. Trustees elected Philip Charles Kimber as the new Chair in April 2023. having previously seTved as a Irustee since the inception of the GhaTtty in 2020. Consideration of donor support and CRM needs last year identified that morg p8id resour was requred. and fourth member of staff was recruited to assist with donor relations going forward.
SALISBURY FOODBANK TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees who served during the year were= J Thirkell P Kimber JAbbott S Osmenl P HoNood P King J Cheetham C Haywoo M Neve J C Pearce (Resigned 10 May 2023) {Appointed 4 May 20231 (Appointed 4 May 2023} Recruitmenl and 8ppoinlm8nt of Irusl88S We will ¢ontinue to look to refresh the board of trustees by open 8nd transparent recruitmenl of taTrted IndidUalS who Can bring complementary skills to the board. organSaIlonal slructukE A paid Project M8nag8r supemses three other members of staff and is Tesponsible to the toard for Ihe delivery of day-1041ay operations. We are hèavity reliant on additional volunteers. 86 volunteers havg wmpleted 4.102 hours this year. tru e8s' report was approv9d by th9 Board of TrL¢St8es. Trustee Dale..
SALISBURY FOODBANK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SALISBURY FOODBANK I report lo the trustees on my éxamination of the financial statements of Salisbury Foodbank Ilhe chartyl for the year ended 31 March 2024. Rèsponslbillties and basis of report As the Iruslees of the Charity you are rest)onsible for the preparation of the financial staterner in accordance with the requirèments of the Charities Act 2011 Ithe 2011 Acti. I report in r&sp8ct of my examination of thè charity's linancial statements carried out under sedion 145 of the 2011 A¢1. In carrying out my examinats'on I have followed 811 the applicable Directions gNen by the Charity Commission under section 14515llbl of the 2011 Act. Independent examinerfs statement Since the ¢harity's gross income exceeded £250.000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a rnember of the Association Df Chartered Certified Acci)unlanls, which is one of the listed bodies. Your attents'on is drawn to the fact that the charity has prepared finawal statements in accordarre with Accounting and Reporting by Charities preparing their accounts in aeeordance with the Financial Reportin9 Stsndard applicable in the UK and Republic of Ireland IFRS 102} in preferen to the Ac¢ounting and R8POrting by Charities: Stslement of Recommended Pracb'ce issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that thi5 has been done in older for financial statemenis Io PTowde a true and fairwew in accordance with Generally Accepted Accounting Practi¢8 effective for Teportin9 periods beginning on or after 1 January 2015. I have completed my examination. I confirTn that no matters have come to my attention in Connecti with the examination giving me causè to believe that in any material respect= accounting records were not kept in respect of the charity as required by sedion 130 of the 2011 A¢t- or th8 finan¢lal statements do not accord WTth those records- or the financial st8leEnenls do not comply with the applicable rèquirements ¢onceming the fom and ¢yJntenl of accounts sel out in the Charflies IA¢counls and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view whiGh 15 not a matter considered as part of an independent examination. I have no concerns and have come a¢ross no other matters in connection with the examination lo which attention should b8 drawn in this report in order to enable a proper understanding of the finanaal stslements lo be reached. Moor• (South) LLP 33 The Clarendon Centrg Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ IL
SALISBURY FOODBANK STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restrlet•d funds nds 2024 2024 Total Unrèstricted Restricted funds funds 2023 2023 Total 2024 2023 Note5 Income from= Donations and legacies Investments 158,521 1,229 297,872 456.393 1,229 184.881 243 339.334 524,215 243 Total In¢om• 159,750 297.872 457,622 185.124 339.334 524,458 Charitable 4¢tNiti¢s 135,342 340,990 476,332 114,242 248.668 362.910 Net incomellexpenditurel and movement in funds 24,408 143.1181 118.7101 70.882 90,666 161.548 Reconciliation of funds.. Fund balances at 1 April 2023 223,987 90.666 314.653 153,105 153,105 Fund balances at 31 March 2024 248,395 47.548 295,943 223.987 90.666 314,653 The slalemenl of financial activities includes all gains and losses r8cognised in the year. All income and expen¢Jiture derive from continuing activities.
SALISBURY FOODBANK BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notè$ Curr•nt assèts Stocks Cash al bank and in hand 10 29,783 270.118 53,760 263,129 299,901 316,889 Cr¢dltors'. amounts falling due within one year 11 3.958 2.236 Net current assets 295,943 314.653 The funds of thg charity Restricted income ftjnds Unrestricted funds 12 47,548 248,395 90.666 223,987 295.943 314,653 inancial stslemènts wgrè 8pprov8d by the trustees on . ustea and Chairnian of the board
SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity Informatlon Salisbury Foodbank is charitable incorporated organisation. 1.1 Accounting convention The financial statements have been prepared in accordance the charity's eonslituiion. the Charities Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and R8public of Ireland" I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recomfnended Practice applicable lo charities preparing their accounts in accordance wth the Financial Reporb"ng Stsndard applicable in the UK and Republic of Ireland {FRS 1021. (effective 1 January 20191. The charity is a Public Benefit Entty as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prspare a Stalanent of Cash Flows. The financial stslements are ppared in steding, vthich is the fvnctional Currency of the charity. Monetsry amounts in these financial statements are rounded to the nea$t £. The fin8ncial statements have been prep8red under the historical cost convèntion. The pftrripal ac(x)unting policies adopted are sel out below. 1.2 Going Concèrn At the lime of approving the financial statements, the tnjstees have a reasonable expectation Ihat the charity has adequate resources to conlinue in operational existence for the foreseeable fvlure. Thus the trle?$ continu@ to adopt the going concem basis of accounting in preparing the financial ststements. 1.3 Charitable fund$ Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Reslricled funds a subje¢t to specific ¢onditions by donors Of gtantors as lo how they may be used. The purposès and uses of the restricted funds a set out in the notes to the finanaal slalements. 1.4 Income Income is recognised when the charity is legally entitled lo il after any performance conditions have been met. the amounts can be measured reliably, and it is probable that income wll be received. Cash donations are re¢ognised on receipt. Other donations Are rè¢ognised once Ihe charity has been notified of the donation, unless perfomance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GfftAid or deeds of covenant is recognised 8t the lime of the donation. LegacAes are recognised on tsceipt or otherwise rf the charity ha5 been notified of an impending dEtribution. the amount is known, antl receipt rs expecte(l. If the amount is not known. the legacy is treated as contingent asset.
SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ae¢ounting policies (Continued} 1.5 Expenditure Expenditurg is reeognised once there is a legal or constructive obligalion lo transfeT economic benefit lo a third party, it is probable that a transfer of èconomic benefits will be required in setuement, and the amount of the obligation can be measured reliably. Expenditu is Classled by activity. The costs of each activty are made up of the totsl of dITt costs and shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity- Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those actiwtEs on a basis consislenl with the use of resources. Central staff ¢osts are 8llo¢aled on the basis of lime spent. and depreciation charges are allocated o)n the poOn of the asset's use. 1.6 Stocks Stocks are slated at the lower of cost and estsmated selling price 18ss costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been in¢urred in bringing the stocks to their posenl location and condition. Items held for distribution at rK) or nominal consideration are measured the lower of replacement cost and cost. Nel 811$able value is the éstimated selling price less all estimated costs of completion and Costs lo be incurred in marketing. selling and distribution. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held at call wrth banks. other short-temi liquid investments with origin81 malurilies of three months or lèss, and bank ovgr(Irafts. Bank overdrafts are shovm within borrowings in current liabilities. Basle flnanclal assots Basic financial assets, which include debtors and cash and bank balances, are inilially measured at transaction pri¢8 including transa¢tion costs and are subsequently carried at amortised cost uslng the effective inlfjresl method unless the arrangement conslilutes a financing transaction. where the transaGtion is rneasured at the psent value of the future receipts discounted at a market rale of interest. Finan¢ial a55ets classifièd as receivable within one year are not alrrtised. Baslc flnancial liabilities Basic financial liabilities, Indudlng ¢redrtors and bank loans are inthally recognised al transactlon price Lrnless the arrangement constitutes a financing Ir8nsaclion. where the debt instrument is measured at the present value of the future payments discounted at 8 m8rkel rale of interest. Finanaal liabilrtie5 classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cosL using Ihe eff¥ctTve interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the Ordin course of operations from suppliers. Amounts payablè are classified as Cuent liabilities if payment is due wtthin one year or less. If not, they are presented as non-current liabilities. Trade creditors arè recognised inilialty at tsansaclion price and subsequenlty measured at amortised Cost using the effective interest method. Derecognition of financial liabil&Tties Financial liabilities are derecognised when the charity's contractual obligations expire or are distharged or ¢anGelled.
SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.8 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's serv¢ces are received. Termination banèfits are rèGognised immediately as an expense when the charrty is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Criti¢al accountlng •stimat•s and judgèmènts In the application of the charitys accounting policies. the Iruslees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily app3nI from other sources. The eslimales and asso¢ial8d assumptions a based on historical experien and othèr Ihal are consided to be relevant. Actual results may differ from these estimates. The estimatés and undèrlying assumptions aTe reviewed on an ongoing basis. Revisions to accounting 8Stim0tes are recognised in the period in which the estimate is revised where the rèvt5ion affects lY that period, or in the period of the revision and future periods where the revisson affects both current and future periods. 10-
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SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from investments Unrestricted Unr•strictsd funds funds 2024 2023 Int8resl ¢8Th18b1e 1.229 243 Expenditure on charltable activities Unresricted R•strltted fvnds funds 2024 2024 Total Unresrict•d Restricted nds funds 2023 2023 Total 2024 2023 Direct costs Stsff costs Office Expenditure Rent Vehicle Expenses Distribution Insurance Telephone & Internet Repairs Storage & Racking Projects Bank Chargès Sundry Expenses Training & Recruilmenl Staff Welfare Food Parcels Prowded Stock Purchases 70.634 5.928 35,533 5,124 2.353 1,146 3.811 2,325 533 2,569 388 1,366 578 1.105 70,634 5.928 35.533 5,124 2,353 1,146 3,811 2,325 533 47,342 388 1,366 578 1.105 255,943 40,274 54,989 3,613 30,920 4.296 3.015 687 2.811 4.496 2.384 587 901 348 805 894 54.989 3,613 30.920 4.296 22.654 687 2.811 4.496 2.384 15.432 901 348 805 894 214.184 19.639 44.773 14.845 255,943 40,274 214.184 133.393 340,990 474,383 110.746 248,668 359,414 Share of support and governanc• costs {5ee note 6} Governance 1,949 1.949 3.496 3,496 135.342 340.990 476.332 114.242 248,668 362.910 Analysis by ftind Unrestricted funds Restricted funds 135,342 135,342 340,990 114.242 114.242 248.668 340,990 248,668 135,342 340,990 476.332 114.242 248,668 362,910 12-
SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocatèd to a¢tivlties Unr•srleted funds 2024 Totsl 2023 Governance 1.949 3,496 TrLrstees None of the trustees lor any persons Connected with them) re¢giVgd any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was= 2024 Numb•r 2023 NuMr Employm•nt costs 2024 2023 Wages and salaries 70.634 54.989 Thtsre were no employees whose annual remuneration was more than £60.000. Taxatlon The charity is exempt from taxation on its 8drvilies because all its income is applied for ch8ritable purposes. 10 Stocks 2024 2023 Finished goods and goods for r8sale 29,783 53.760 11 CredltOTS'. amounts falling due within one year 2024 2023 Other taxation and social security Accruals and deferred income 1,122 2.836 1.292 3,958 2.236 13-
SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Restricted funds The restricted funds of the charity comprise th8 LJn8xpended balances of donations and grants held on Irusl subject lo specific conditions by donor5 as to how they may be used. At 1 Aprll 2023 In¢oming resoureo5 R•sour¢e$ At 31 March expend•d 2024 Restricted grant Reslri¢led donations Food donations 36.905 58.223 7.683 231,966 181,1251 13.9221 {255,943} 14.003 3.761 29.784 53,761 90,666 297.872 (340.990} 47.548 Prèvlous y•ar: At 1 Aprll 2022 Incoming resources R•soureès At 31 March expended 2023 Reslricled grant Restricted donations Food donations 51.750 19,639 267,945 114.8451 119,6391 {214.184) 36.905 53.761 339,334 248.668 90.666 Reslricted grants have been provided for th8 Gharity lo provide ffnancial inclusion support and adw.ce to the community, the value carriecl forward will be used to further this work in the next financial year. Restricted donations have been prowded in order for the charity lo purchase fresh frutis and vegetables to in¢lude within the food par¢els that are provided to the community. Food donations represents the value of stock that was unused at the year and. these are donatrons that have been provided by the community via varicAJs Collection points. 13 Unrestricted funds The unrestrieted fijnds of the charity comprise the unexpended balances of donations and grants which are not subject lo specrfic conditions by donors and grantors as to how they may be used. These include designated funds which have beg11 $8t aside out of unrestricted ftjnds by the trustees for spgeific purposes. At 1 Aprll 2023 Ineomlng r•soure•s Resourc•$ At 31 March exp•nd•d 2024 General funds 223.987 159.750 1135.342) 248.395 Prèvious year: At 1 April 2022 Incoming resourcès Resources At 31 March expended 2023 General funds 153,105 185,124 1114.2421 223,987 14-
SALISBURY FOODBANK NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Analysls of net ass•ts b•tw••n fvnd5 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 Mar¢h 2024- Current assetsl{liabililiesl 248.395 47,548 295.943 248,395 47,548 295,943 Unrestrithd funds 2023 Rèstri¢ted funds 2023 Total 2023 At 31 March 2023: Current asselsllliabililiesl 223.987 90.666 314,653 223,987 90.666 314.653 15 Related party transactions Therg wer8 no disclosable related party transactions during the year {2023- non8). 15-