ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1193896
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal & Administrative Information |
|---|---|
| Pages 4 to 6 | Trustees' Report |
| Page 7 | Statement of Financial Activities |
| Page 8 | Balance Sheet |
| Pages 9 to 14 | Notes to the Financial Statements |
| Page 15 | Independent Examiner's Report |
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1193896 DATE OF REGISTRATION 23rd March 2021 START OF FINANCIAL YEAR 1st January 2025 END OF FINANCIAL YEAR 31st December 2025 TRUSTEES AT 31ST DECEMBER 2025 C.G.L. Blake J.D. Cruickshank Z.D. Wright M.F. Braitch L.C. Hurst G. Davidson (Appointed 13th November 2025)
LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Association Registered 23rd March 2021
OBJECTS
The object of the CIO is the relief of financial hardship of persons in Liphook, Hampshire and the surrounding area in the sprit of Christian compassion, in particular but exclusively by a ) Distributing emergency food, essential toiletries and household items to individuals in need. b ) Engaging in such other beneficial activities as are deemed appropriate by the Trustees, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.
CORRESPONDENCE ADDRESS
c/o Liphook Junior School Avenue Close Liphook GU30 7QE
PRIMARY BANKERS Lloyds Bank Plc 25 Gresham Street London EC2V 7HN
INDEPENDENT EXAMINERS
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2025
The trustees present their report with the financial statements of the charity for the period 1 January 2025 to 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number
1193896
Principal Address
Liphook Junior School Avenue Close Liphook GU30 7QE
Trustees
Mrs C G L Blake (Appointed 23.3.21) Mrs M F Braitch (Reappointed 16.11.23) Mr J D Cruickshank (Appointed 23.3.21) Mrs Z Wright (Appointed 23.3.21) Mrs L C Hurst (Appointed 14.11.24) Mrs G Davidson (Appointed 13.11.25)
Independent Examiners
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Objectives and Activities
We aim to relieve financial hardship in Liphook, Hampshire and the surrounding neighbourhood by distributing emergency food, essential toiletries and household items, and pet food to individuals in need, signposting our beneficiaries when needed to other local agencies. Requests for help can be made via referrals from approved partners or personally.
Achievements and Performance
The Liphook Food Bank was set up informally in April 2020 to meet the immediate needs of those in hardship across our area as a result of the Covid-19 Pandemic. The Charities Commission approved us as a Charitable Incorporated Organisation on 23 March 2021. 2025 represented our fifth full year of operating as Charity.
Based in a rented portacabin in the car park of Liphook Junior School, we are open Tuesday and Friday mornings.
The food bank is available to access by any local resident needing help in difficult times; either via referrals from local agencies or self-referrals. We provide food parcels for up to 3 days on a weekly basis, along with cleaning, baby and sanitary products, and pet food, if needed. Parcels are either collected in person or via delivery. We operate a regular review with each person we are supporting to understand if they are still in need and if we are providing them with the right products.
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
The worsening economic climate has meant that our client base has grown from supporting 34 households in 2022 to a peak of 100 households in January 2024 to an average of 40 during 2025. Typically we support 80 adults and children (equating to 720 meals) in a week.
For our Christmas operation, as in previous years, we prepared large boxes for each household containing fresh vegetables, Christmas treats and gifts for everyone. We had an army of volunteers who collected donated gifts from all over the village, packed the boxes, packed food, drove clients home and delivered to those who could not come to us. It was another mammoth operation this year giving out to 76 households.
During 2024, we received grants from both Hampshire County Council and Bramshott Open Gardens to hold a series of “cooking on a budget” classes. During 2025, we held 8 such sessions helping client who struggle with preparing food to learn how to cook delicious meals.
We are pulling together a programme of budgeting lessons, headed up by the CAB in which our clients will have one to one sessions giving them help and structure to ensure that they are making the most of every penny that they have.
Stakeholders
The people and organisations we serve and work with are the following:
· Beneficiaries – Those households and families to whom we provide emergency food and other essential products across the community each week.
· Volunteers – Our teams of valued volunteers have expanded to cope with our increased number of clients. Our shopping team is now four, a team who pack everything onto the shelves, a team who pack the bags, a team that give out to clients, a team who drive to clients and our social media team. Behind all of that are the six Trustees for governance.
· Donors – The many individuals or corporate organisations who kindly donate funds, many on a repeat basis. We regularly receive grants from East Hampshire District Council (EHDC). Many local organisations, cafes and businesses have made collections on our behalf, including the local schools, the Co-Op Neighbourly Fund, the Liphook Carnival and Bramshott Open Gardens.
· Food Donors – Many people and organisations donate products through collection boxes in local supermarkets at Sainsburys and the Co-Op, schools and other local businesses and churches or deliver direct to our portacabin.
· Referrers – EHDC; our local schools, GP surgeries and churches; social prescribers; Citizen’s Advice Bureau (CAB); Liphook Helphub; Abri Housing.
· Partners – The local churches; Liphook Social Club; local schools - Liphook Junior and Infants, Bohunt, Amesbury, Highfield and St Edmund’s; Community First; Milland village.
· Agencies – When required and with their consent, we sign-post our service users to other agencies including Three Counties Money Advice, CAB and Crossways Counselling. Our connection with the Social Prescribers from Swan Medical Group is now very strong and we work back and forth to ensure that our clients get all that they need to prosper.
· Local Shops and Suppliers - Local suppliers provide us with facilities free or at cost basis to us. For example, we work closely with Ed’s Veg receiving all their ‘second’ organic vegetables which would normally be composted.
Future Plans
We continue to aim to acquire a new storage and distribution cabin to meet the growing needs based in the same location, with the kind permission of the Junior School. The cabin will both be fully clad in timber with green sedum roofing and hopefully some solar power. We currently have a fridge freezer housed in an external school building which allows us to give out fresh produce. We hope to finally secure all the required consents and planning permission in the coming months.
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Investment Income 3b TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 28,173 - 28,173 37,967 2,274 - 2,274 1,453 30,447 - 30,447 39,420 28,923 - 28,923 28,203 900 195 1,095 810 29,823 195 30,018 29,013 624 (195) 429 10,407 76,667 23,312 99,979 89,572 77,291 23,117 100,408 99,979 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 14 form part of these financial statements.
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LIPHOOK FOOD BANK Ir.hanlANp InrnTryor31od firganisabonl BALANCE SREEr AS AT 31ST DECEMBER 2025 TOTAL 31-Dec-25 TOTAL 31.Dec.24 Funds Fixed Ass¢ts Tangible Asseis InvesimEnts Totsl Flx•d A•ts Cufren¢Asse¢s Deblots & prepa Qjnkand In I lard TO Curr•rtf 1.232 70.7SZ 78.191 21117 21117 99,809 101.308 100.789 Cr¥dllors: Amwt• law year 810 CURRENT AISFTS 77AII 2&117 100.408 00,070 TOTALASSETS loss tJJmt1ot4ths 77,291 23.117 1W.4Q8 99.979 Cr•dttor& Arntho ¢ in rrm th• one ar io NET ASSETS 77,291 23.117 1W.408 ,979 pd511h¥ CINMIIY General Fwd$ Resiricled Fund¥ 77.291 TT291 23.117 76,667 23.312 23.117 Totd FundB Tl.291 21117 1QO,408 99,979 AFed ty Ihe TrLBte8son.......... Signed w fvir bthaWtyTruBtw............... Printed Na Jcrtu I ck:fH
LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted Funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted Funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated Funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment 25% - Reducing Balance Basis Motor Vehicles 25% - Reducing Balance Basis
2. TANGIBLE FIXED ASSETS
The CIO held no tangible fixed assets during this or the financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2025: None
31st December 2024: None
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gifts & Donations Gift Aid b) Investment Income Interest 4. RESOURCES EXPENDED a) Cost of Charitable Activities Bank Charges Food Costs Food Cookery Courses Gifts & Donations Insurance Costs License & Subscriptions Rent & Rates ` b) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 24,784 - 24,784 35,438 3,389 - 3,389 2,529 28,173 - 28,173 37,967 2,274 - 2,274 1,453 2,274 - 2,274 1,453 Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ - - - 15 20,372 - 20,372 24,495 3,240 - 3,240 - 3,169 - 3,169 1,620 431 - 431 404 47 - 47 - 1,664 - 1,664 1,669 28,923 - 28,923 28,203 900 - 900 810 - 195 195 - 900 195 1,095 810 |
|---|---|
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Building Fund PREVIOUS FINANCIAL YEAR Building Fund |
Balance Balance 01-Jan-25 Income Expenditure Transfers 31-Dec-25 £ £ £ £ £ 23,312 - 195 - 23,117 23,312 - 195 - 23,117 Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ 21,149 2,163 - - 23,312 21,149 2,163 - - 23,312 |
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial period.
7. CASH AT BANK AND IN HAND
| Unrestricted | Restricted | TOTAL | TOTAL | |
|---|---|---|---|---|
| Fund | Fund | 31-Dec-25 | 31-Dec-24 | |
| £ | £ | £ | £ | |
| Cash at Bank & in Hand | 76,752 | 23,117 99,869 |
99,557 | |
| 76,752 | 23,117 99,869 |
99,557 | ||
| 8. DEBTORS AND PREPAYMENTS Gift Aid Tax Recoverable |
Unrestricted Fund £ 1,439 |
Restricted Fund £ |
TOTAL 31-Dec-25 £ - 1,439 |
TOTAL 31-Dec-24 £ 1,232 |
| 1,439 | - 1,439 |
1,232 | ||
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Independent Examiners Fees |
Unrestricted Fund £ 900 |
Restricted Fund £ |
TOTAL 31-Dec-25 £ - 900 |
TOTAL 31-Dec-24 £ 810 |
| 900 | - 900 |
810 |
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial period.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Dec-25 31-Dec-24 £ £ £ £ - - - - 77,291 23,117 100,408 99,979 - - - - 77,291 23,117 100,408 99,979 |
|---|---|
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
12. STAFF COSTS AND NUMBERS
The CIO employed no members of staff during this or the previous financial period.
13. TRUSTEES AND OTHER RELATED PARTIES
The only payments made to the Trustees related to the reimbursement of expenses incurred on behalf of the Charity in furtherance of the Charity objects and no Trustees or related parties received any benefits.
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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LIPHOOK FOOD BANK
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Liphook Food Bank on the accounts for the year ended 31st December 2025 set out on pages 7 to 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
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 Commission. 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 8th June 2026
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