# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025**
## **PERRY'S PANTRY**
# **FOODBANK**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1194705**
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **CONTENTS**
|Page 3|Legal and Administrative Information|
|---|---|
|Pages 4 to 5|Trustees' Report|
|Page 6|Statement of Financial Activities|
|Page 7|Balance Sheet|
|Pages 8 to 15|Notes to the Financial Statements|
|Page 16|Independent Examiner's Report|
2
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **CHARITY NUMBER**
**CHARITY NUMBER** 1194705 **DATE OF REGISTRATION** 7th June 2021 **START OF FINANCIAL YEAR** 1st April 2024 **END OF FINANCIAL YEAR** 31st March 2025 **TRUSTEES AT 31ST MARCH 2025** Fiona Armstrong Hall Patricia Reilly-Hurst Iyinka Abibi Daniella Priest (Appointed 21st October 2024) Mark Sutheran (Appointed 21st October 2024) Lorraine Gower (Resigned 28th October 2024) John Early (Resigned 25th October 2024) Janet Tolan (Resigned 1st October 2024) **LEGAL STATUS** Charitable Incorporated Organisation
## **GOVERNING INSTRUMENT**
CIO - Foundation Registered 7th June 2021
## **OBJECTS**
The relief of financial hardship amongst people in South Manchester and the surrounding areas in such ways as the trustees from time-to-time think fit, in particular but not exclusively by: **a** ) Providing emergency food, essential toiletries, and household items to individuals and families in need and/or for distribution by other charities or other organisations working to prevent or relieve poverty. **b** ) Such other means, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.
**CORRESPONDENCE ADDRESS** 54 Mersey Bank Avenue Chorlton Manchester M21 7NN **PRIMARY BANKERS** Barclays Bank Plc 1 Churchill Place London E14 5HP **INDEPENDENT EXAMINERS** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
3
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **Objectives and Activities**
## **Summary of the Main Activities**
Providing a foodbank service and a pantry service to individuals in the local community who require help with food poverty.
The Trustees have read and understood the guidance issued by the Charity Commission on public benefit.
## **Achievements and Performance**
In FY 2025 we have:
- Raised £14,532 in public and private donation and fund raising
- Received £12,825 in grants
- Had an average of 45 families users a week receiving or help across FY25;
- Recruited 0 employee to help with the running of our charity as we now rely solely on volunteers
- Had a rough average of 25 volunteers per week across the year, varying depending on season (e.g. Christmas).
We have made a difference in our community by providing services to people who cannot attend the charity premises in person, by providing a disabled delivery service to those service users.
## **Financial Review**
Our financial position at the end of FY25 was such that we had a total of £20,445 in our bank account.
We hold reserves in our charity bank account to ensure we have enough of a buffer in the event we have unexpected outgoings. Amount of reserves held are £10,500.
## **Structure, Governance and Management**
Constitution for a Charitable Incorporated Organisation (Foundation).
## **Trustee Selection Methods**
Selection methods include: advertising and searching for individuals who have a genuine interest in helping the charity and have some experience in volunteer work, preferably for our charity but this is not essential. We also meet with them several times prior to appointment to assess them for sound character and decision-making abilities.
Our constitution provides that every Trustee must be a natural person, over 18 years old and must be appointed and accepted by the current Trustees.
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## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
Investment Income
**3d**
Other Incoming Resources
**3e**
**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
**2024/25**
**2023/24**
£
£
£
£
28,606
3,000
31,606
74,735
6,561
-
6,561
8,944
239
-
239
1,182
104
-
104
-
2,088
-
2,088
-
**37,598**
**3,000**
**40,598**
**84,861**
29,297
16
29,313
87,468
1,417
-
1,417
2,680
**30,714**
**16**
**30,730**
**90,148**
**6,884**
**2,984**
**9,868**
**(5,286)**
12,780
1,097
13,877
19,163
**19,664**
**4,081**
**23,745**
**13,877**|
|---|---|
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 8 to 15 form part of these financial statements.
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## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 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. Perishable and non perishable food items donated to the Charity for onward distribution to beneficiaries are not valued in the Statement of Financial Activity.
## _**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.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 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:
Motor Vehicles
Fixtures, Fittings and Equipment
20% - Straight Line Basis
25% - Reducing Balance Basis
9
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025**
## **2. TANGIBLE FIXED ASSETS**
|Cost
01-Apr-24
Additions
Cost at
31-Mar-25
Depreciation
01-Apr-24
Charge
Depreciation at
31-Mar-25
Net Book Value
31-Mar-25
Net Book Value
31-Mar-24|Motor
Equipment
**TOTAL**
Vehicles
Costs
**2024/25**
£
£
£
10,500
-
10,500
-
-
-
10,500
-
10,500
4,200
-
4,200
2,100
-
2,100
6,300
-
6,300
**4,200**
**-**
**4,200**
6,300
-
6,300|
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2025 : None
31st March 2024 : £8,646.30 - Motor Vehicle Hire Purchase Agreement - Mercedes-Benz Citan - BL18 VCN
10
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025**
## **3. INCOMING RESOURCES**
|**a) Donations, Grants & Legacies**
Gift Aid Tax Recovered
Gifts & Donations
Grants Received
**b) Charitable Activities**
Pantry Fees
**c) Activities for Generating Funds**
Fundraising Income
**d) Investment Income**
Interest
**e) Other Incoming Resources**
Sundry Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
4,487
-
4,487
-
14,293
-
14,293
52,707
9,825
3,000
12,825
22,028
**28,606**
**3,000**
**31,606**
**74,735**
6,561
-
6,561
8,944
**6,561**
**-**
**6,561**
**8,944**
239
-
239
1,182
**239**
**-**
**239**
**1,182**
104
-
104
-
**104**
**-**
**104**
**-**
2,088
-
2,088
-
**2,088**
**-**
**2,088**
**-**|
|---|---|
11
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025**
## **4. RESOURCES EXPENDED**
|**Note**
**a) Cost of Charitable Activities**
Activities & Events
Advertising & Marketing
Bank & Interest Charges
Depreciation Expense
Equipment Costs
Food Costs
Insurance Costs
Licenses & Subscriptions
Motor Vehicle Costs
Office Costs
Printing, Postage & Stationery
Repairs & Maintenance
Staff Costs
**12**
Sundry Expenses
Telephone Costs
Training Costs
Utility Costs
Volunteers Expenses
**5**
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
-
-
-
216
251
-
251
-
163
-
163
275
2,100
-
2,100
2,100
1,958
-
1,958
4,505
12,251
-
12,251
38,442
269
-
269
1,322
70
-
70
272
1,330
-
1,330
1,810
1,192
-
1,192
617
426
-
426
1,017
206
-
206
1,132
4,970
-
4,970
27,760
1
-
1
473
559
-
559
911
56
-
56
48
3,494
-
3,494
5,863
-
16
16
703
**29,297**
**16**
**29,313**
**87,468**
900
-
900
960
517
-
517
1,720
**1,417**
**-**
**1,417**
**2,680**|
|---|---|
12
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025**
## **5. RESTRICTED FUNDS**
## **CURRENT FINANCIAL YEAR**
|Disabled Delivery Fund
Manchester City Council - Eco Waste Fund
Manchester City Council - Volunteers Fund
**PREVIOUS FINANCIAL YEAR**
Manchester City Council - Eco Waste Fund
Manchester City Council - Volunteers Fund|**Balance**
**Balance**
**01-Apr-24**
Income
Expenditure
Transfers
**31-Mar-25**
£
£
£
£
£
-
3,000
-
-
3,000
1,000
-
-
-
1,000
97
-
16
-
81
**1,097**
**3,000**
**16**
**-**
**4,081**
**Balance**
**Balance**
**01-Apr-23**
Income
Expenditure
Transfers
**31-Mar-24**
£
£
£
£
£
1,000
-
-
-
1,000
800
-
703
-
97
**1,800**
**-**
**703**
**-**
**1,097**|
|---|---|
Restricted funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.
13
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025**
## **6. INVESTMENTS**
The CIO held no Fixed Asset Investments during this or the previous financial year.
## **7. CASH AT BANK AND IN HAND**
|Cash at Bank & in Hand|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
16,364
4,081
20,445
8,537
**16,364**
**4,081**
**20,445**
**8,537**|
|---|---|
## **8. DEBTORS AND PREPAYMENTS**
The CIO held no Debtors & Prepayments during this or the previous financial year.
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Independent Examiners Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
900
-
900
960
**900**
**-**
**900**
**960**|
|---|---|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial year.
## **11. NET ASSETS BETWEEN FUNDS**
|Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**31-Mar-25**
**31-Mar-24**
£
£
£
£
-
-
-
-
19,664
4,081
23,745
11,777
-
-
-
-
**19,664**
**4,081**
**23,745**
**11,777**|
|---|---|
14
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025**
## **12. STAFF COSTS AND NUMBERS**
|**TOTAL**
**2024/25**
£
Gross Wages & Salaries
4,970
Employer's National Insurance Costs
-
Pension Contributions
-
**4,970**
Employees who were engaged in each of the following activities:
**TOTAL**
**2024/25**
Charitable Activities
1|**TOTAL**
**2023/24**
£
25,770
1,590
400
**27,760**
**TOTAL**
**2023/24**
2|
|---|---|
The Charity operate a PAYE Scheme to pay all employed members of staff and the Charity also employs members of staff on a self-employed basis and is therefore not liable for the employees Tax and National Insurance costs. No employees received emoluments in excess of £60,000.
## **13. TRUSTEES AND OTHER RELATED PARTIES**
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.
15
## **PERRY'S PANTRY FOODBANK**
(Charitable Incorporated Organisation)
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees/ members of Perry's Pantry Foodbank on the accounts for the year ended 31st March 2025 set out on pages 6 to 15.
## **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:
1. 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
2. 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 October 2025
16