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2025-05-31-accounts

Charity number: 1194390

THE WHOLESOME WAREHOUSE

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

THE WHOLESOME WAREHOUSE

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 21

THE WHOLESOME WAREHOUSE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2025

Trustees Mr Mike Britton, Chair Dr Meindert Roger Verheul Mollie Stansfield Nigel Sussex

Charity registered number 1194390 Principal office 28 West Street Storrington West Sussex RH20 4EE Accountants Baldwin Scofield Accountancy LLP Chartered Accountants 3 Newhouse Business Centre Old Crawley Road Horsham West Sussex RH12 4RU

Page 1

THE WHOLESOME WAREHOUSE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

The Trustees present their annual report together with the financial statements of the The Wholesome Warehouse for the 1 June 2024 to 31 May 2025.

Objectives and activities

Policies and objectives

The charity's objects are the relief of poverty and financial hardship to persons in the region of West Sussex and to promote social inclusion for the public benefit. The policies adopted in furtherance of these objects are Safeguarding, the Charity’s Core Values, Code of Conduct for Volunteers, Security and Privacy, in addition to Role Descriptions and an interview process for volunteers to apply for. There has been no change in these during the year.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

Main achievements of the Charity

The Wholesome Warehouse was opened 50 weeks of the year.

In September 2024 we published our first Impact Report including a Recipient Impact Questionnaire with a representative sample of TWW recipients. Since being involved with The Wholesome Warehouse:

Alongside this we published our Theory of Change called ‘The Wholesome Journey - From Surviving to Thriving’ which is now used to assess where recipients’ are in their journey with us. The goal is to take as many to the top stage called Moving On.

The charity’s work continues to be largely led by volunteers supported by 4 contracted team members, one of whom was paid every month, and the others on occasion when funds allow.

We converted an old linen storeroom into an office for private meetings. Our core activities of food, friendship and furniture were accessible 50 weeks of the year and facilitated hundreds of hours of volunteering each week including a regular volunteer / community lunch, often twice a week.

Our board of trustees remained stable.

We organised our first Supper and Stories Donor event at the end of the financial year which resulted in two significant donations of support for our new Family Days Out initiative which involved 4 days in August (one per week) at different locations and a 5th outing to a light trail before Christmas, operated by the Founder’s business. We also hosted our first Business Fundraiser, inviting small businesspeople from the area to introduce them to our work.

Finally we implemented a new management accounts ‘budget’ tracking framework using Xero’s Tracking Categories for income and expenditure to allow us to have better oversight of our finances.

Page 2

THE WHOLESOME WAREHOUSE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Achievements and performance (continued)

Key performance indicators

Performance Data

Number of recipient households supported between 2020 and End of May 2025– 470 No of people supported in same timeframe 1200 including 500 children)

Referrals

Number of online referrals – 94 Number of successful referrals – 62 Number of referrers added to database - 52

Food

No of households supported with food – 113 Number of people supported with food – 313 (includes 153 children) Average No of food boxes packed and delivered / week - 45 Total number of chilled food portions given – 2,000+ No of food deliveries – 2,250

Furniture

No of furniture recipient households – 110 Number of recipients impacted by furniture donations – 574 (incl 305 children) No of furniture donations - 208 No of collections from donors - 142 No of deliveries to recipients – 186

Financial donors

Total number of private donors - 73 Number of institutional, corporate or trust donor – 19 Number of grants made to recipients - 56

Time Givers (Volunteers)

No of new time givers in the year – 25 Av number of time givers per week - 30

Financial review

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Page 3

THE WHOLESOME WAREHOUSE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Principal risks and uncertainties

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Constitution

The Wholesome Warehouse is a registered charity, number 1194390, and is constituted under a CIO Foundation constitution.

Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the CIO Foundation constitution.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the CIO Foundation constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 20 March 2026 and signed on their behalf by:

(Chair of Trustees)

Mr Mike Britton

Page 4

THE WHOLESOME WAREHOUSE

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MAY 2025

Independent examiner's report to the Trustees of The Wholesome Warehouse ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 May 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Dated: 20 March 2026

Nicholas M Baldwin BA(Econ) FCA DChA

Baldwin Scofield Accountancy LLP Chartered Accountants 3 Newhouse Business Centre Old Crawley Road Horsham West Sussex RH12 4RU

Page 5

THE WHOLESOME WAREHOUSE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
Charitable activities
9
Total expenditure
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
70,382
10,557
5,333
-
131
86,403
2,852
66,249
69,101
17,302
(2,694)
14,608
19,175
14,608
33,783		 Restricted
funds
2025
£
76,181
-
-
-
-
76,181
-
67,348
67,348
8,833
2,694
11,527
1,653
11,527
13,180		 Total
funds
2025
£
146,563
10,557
5,333
-
131
162,584
2,852
133,597
136,449
26,135
-
26,135
20,828
26,135
46,963		 Total
funds
2024
£
131,671
7,327
-
8
2,974
141,980
1,588
149,211
150,799
(8,819)
-
(8,819)
29,647
(8,819)
20,828

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 21 form part of these financial statements.

Page 6

THE WHOLESOME WAREHOUSE

BALANCE SHEET AS AT 31 MAY 2025

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
15
Net current assets
Total net assets
Charity funds
Restricted funds
17
Unrestricted funds
17
Total funds		 7,256
31,265
38,521
(7,084)		 2025
£
15,526
31,437
46,963
13,180
33,783
46,963		 2,056
22,494
24,550
(5,277)		 2024
£
1,555
19,273
20,828
1,653
19,175
20,828

The financial statements were approved and authorised for issue by the Trustees on 20 March 2026 and signed on their behalf by:

Mr Mike Britton

(Chair of Trustees)

The notes on pages 8 to 21 form part of these financial statements.

Page 7

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

1. General information

The Wholesome Warehouse is a charitable incorporated organisation registered with the Charity Commission in England & Wales.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Wholesome Warehouse meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the Charity's accounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 8

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct 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 between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles - 25%
Fixtures and fittings - 25%

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 9

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

2. Accounting policies (continued)

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
70,382
Grants
-
70,382		 Restricted
funds
2025
£
72,491
3,690
76,181		 Total
funds
2025
£
142,873
3,690
146,563

Page 10

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

3. Income from donations and legacies (continued)

Donations
Grants		 Unrestricted
funds
2024
£
47,065
5,938
53,003		 Restricted
funds
2024
£
44,495
34,173
78,668		 Total
funds
2024
£
91,560
40,111
131,671

4. Income from charitable activities

Unrestricted
funds
2025
£
Income from charitable activities - Utilities recharges
10,557
Unrestricted
funds
2024
£
Income from charitable activities - Utilities recharges
7,327		 Total
funds
2025
£
10,557
Total
funds
2024
£
7,327

5. Income from other trading activities Income from fundraising events

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Fundraising 4,713 4,713 -

Page 11

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

5. Income from other trading activities (continued)

Income from non charitable trading activities

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Product sales 620 620 -

6. Investment income

Investment income - bank interest
Other incoming resources

Other incoming resources - parking
Other income
Other incoming resources - parking		 Unrestricted
funds
2024
£
8
Unrestricted
funds
2025
£
131
Unrestricted
funds
2024
£
2,581
393
2,974		 Total
funds
2025
£
Total
funds
2024
£
8
Total
funds
2025
£
131
Total
funds
2024
£
2,581
393
2,974

7. Other incoming resources

Page 12

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

8. Analysis of grants

Grants and donations made
Grants and donations made		 Restricted
grants
2025
£
5,202
Restricted
grants
2024
£
43,731		 Donations
to projects
2025
£
29,927
Donations to
projects
2024
£
25,672		 Total
funds
2025
£
35,129
Total
funds
2024
£
69,403

9. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Direct costs - Charitable activities
66,249
Unrestricted
funds
2024
£
Direct costs - Charitable activities
55,985		 Restricted
funds
2025
£
67,348
Restricted
funds
2024
£
93,226		 Total
2025
£
133,597
Total
2024
£
149,211

Page 13

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

10. Analysis of expenditure by activities

Direct costs
Direct costs		 Activities
undertaken
directly
2025
£
71,967
Activities
undertaken
directly
2024
£
69,309		 Grant
funding of
activities
2025
£
35,129
Grant
funding of
activities
2024
£
69,403		 Support
costs
2025
£
26,501
Support
costs
2024
£
10,499		 Total
funds
2025
£
133,597
Total
funds
2024
£
149,211

Page 14

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

10. Analysis of expenditure by activities (continued)

Analysis of direct costs

Rent
Electricity
Insurance, water and waste disposal
Safeguarding costs
Motor expenses
Maintenance and repairs
Subscriptions
Telephone
Packaging, stationery and postage
General warehouse costs
Volunteer lunches
Training
Miscellaneous expenses
Cleaning
Other hospitality costs
Other services costs		 Total
funds
2025
£
42,005
15,378
1,981
229
2,826
1,137
2,572
642
621
760
2,057
73
649
40
877
120
71,967		 Total
funds
2024
£
42,000
12,820
3,549
3,962
981
573
2,426
947
511
252
660
36
454
138
-
-
69,309

Analysis of support costs

Paid team costs
Bank fees
Governance costs		 Total
funds
2025
£
18,719
472
7,310
26,501		 Total
funds
2024
£
7,115
231
3,153
10,499

Page 15

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

11. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 2,100 2,160

12. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 May 2025, no Trustee expenses have been incurred (2024 - £NIL) .

13. Tangible fixed assets

Cost or valuation
At 1 June 2024
Additions
At 31 May 2025
Depreciation
At 1 June 2024
Charge for the year
At 31 May 2025
Net book value
At 31 May 2025
At 31 May 2024		 Motor
vehicles
£
3,295
15,000
18,295
2,471
1,286
3,757
14,538
824		 Fixtures and
fittings
£
901
489
1,390
169
233
402
988
732		 Total
£
4,196
15,489
19,685
2,640
1,519
4,159
15,526
1,556

Page 16

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

14. Debtors

Due within one year
Trade debtors
Other debtors
Tax recoverable		 2025
£
1,287
80
5,889
7,256		 2024
£
1,021
-
1,035
2,056

15. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2025
£
5,917
1,167
7,084		 2024
£
3,477
1,800
5,277

16. Financial instruments

2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 31,265 22,494

Financial assets measured at fair value through income and expenditure comprise bank balances.

Page 17

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

17. Statement of funds

Statement of funds - current year

Unrestricted funds
General fund
Restricted funds
Food
Acs 4:35
HDC White goods
NISA
Bowerman
Motor vehicles
Professional Services
CoOp Community
Other
Rent
Restricted activities
Buildings projects
Decluttering services
Total of funds		 Balance at 1
June 2024
£
19,175
-
-
250
127
-
-
-
1,276
-
-
-
-
-
1,653
20,828		 Income
£
86,403
2,846
1,250
-
-
-
10,000
14,500
-
1,085
42,000
2,000
2,000
500
76,181
162,584		 Expenditure
£
(69,101)
(2,806)
(800)
-
(243)
(57)
-
(16,877)
(1,315)
(1,035)
(42,005)
-
(1,610)
(600)
(67,348)
(136,449)		 Transfers
in/out
£
(2,694)
-
-
-
116
57
-
2,377
39
-
5
-
-
100
2,694
-		 Balance at
31 May 2025
£
33,783
40
450
250
-
-
10,000
-
-
50
-
2,000
390
-
13,180
46,963

Page 18

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General fund
Restricted funds
Food
Acs 4:35
Jericho
Groundwork One Stop
HDC Winter fuel
HDC White goods
NISA
Electrics project
Professional services
HDC Household support
Bowerman
Motor vehicles
Professional Services
CoOp Community
Other
Rent
Total of funds		 Balance at
1 June 2023
£
13,629
(215)
-
10,000
(129)
470
500
241
5,000
151
-
-
-
-
-
-
-
16,018
29,647		 Income
£
63,312
6,379
3,125
-
250
-
-
1,292
-
-
5,000
2,500
2,500
11,992
1,450
2,180
42,000
78,668
141,980		 Expenditure
£
(57,573)
(6,379)
(3,125)
(10,000)
(250)
(470)
(250)
(1,406)
(5,000)
-
(5,000)
(2,500)
(2,500)
(11,992)
(174)
(2,180)
(42,000)
(93,226)
(150,799)		 Transfers
in/out
£
(193)
215
-
-
129
-
-
-
-
(151)
-
-
-
-
-
-
-
193
-		 Balance at
31 May 2024
£
19,175
-
-
-
-
-
250
127
-
-
-
-
-
-
1,276
-
-
1,653
20,828

Page 19

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

18. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
June 2024
£
19,175
1,653
20,828
Balance at
1 June 2023
£
13,629
16,018
29,647		 Income
£
86,403
76,181
162,584
Income
£
63,312
78,668
141,980		 Expenditure
£
(69,101)
(67,348)
(136,449)
Expenditure
£
(57,573)
(93,226)
(150,799)		 Transfers
in/out
£
(2,694)
2,694
-
Transfers
in/out
£
(193)
193
-		 Balance at
31 May 2025
£
33,783
13,180
46,963
Balance at
31 May 2024
£
19,175
1,653
Summary of funds - prior year
General funds
Restricted funds
20,828

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
15,526
Current assets
25,341
Creditors due within one year
(7,084)
Total
33,783		 Restricted
funds
2025
£
-
13,180
-
13,180		 Total
funds
2025
£
15,526
38,521
(7,084)
46,963

Page 20

THE WHOLESOME WAREHOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
1,555
22,897
(5,277)
19,175		 Restricted
funds
2024
£
-
1,653
-
1,653		 Total
funds
2024
£
1,555
24,550
(5,277)
20,828

Page 21