Charity registra�on number: 1194748
Annual Report and Financial Statements
For the Year Ended 30 June 2024
Page 1
Contents (con�nued)
| Front sheet | 1 |
|---|---|
| Contents (con�nued) | 2 |
| Trustees' Report | 3-6 |
| Statement of Trustees' Responsibili�es | 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Ac�vi�es | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11 to 16 |
Page 2
Annual Trustees Report 2023/2024
TRUSTEES REPORT
Westbury Area Network (WAN) was registered with the Charity Commission as a Charitable Incorporated Organisa�on (CIO) in June 2021.
The trustees present their third annual report together with the financial statements for the charity for the period ended 30th June 2024. The Trustees next report will be for the period 1st July 2024 un�l 31st March 2025
SUMMARY OF MAIN ACTIVITIES
The main aim of WAN is to work with vulnerable individuals and families to alleviate the financial stresses by people who live in Westbury and the surrounding villages mainly by providing food support.
These ac�vi�es directly address some of the needs by providing essen�al resources and support, thereby allevia�ng poverty and improving their quality of life.
WAN have built contacts with other Agencies within Westbury such as Crosspoint, a local debt and counselling charity, Schools, Social Services, Local Authority and the Social Prescriber at White Horse Medical Centre; we have taken advise from them so that WAN’s ac�vi�es directly address the needs of vulnerable individuals and families of all sizes in WAN’s target area by providing essen�al resources and support.
For example, during the school holidays, together with the funding and support of Westbury Town Council, WAN holds Abraham’s Kitchen events at Grassacres Hall which provides a free lunch with ac�vi�es for local children and their parent(s) or guardian(s). This lunch is well a�ended with on average 50-70 adults and children a�ending. During 2024 six lunches have been provided during holiday periods. These events also give the trustees and volunteers a chance to talk with the adults in an alterna�ve environment.
To promote the service and its name WAN a�ends local events such as the Westbury Chilli Fest, Soapbox Derby each of which a�ract over 4000 people, the Xmas Fayre, and the Lions Donkey Derby, with a stall manned by trustees and volunteers offering raffles and leaflets on the Foodbank and Community Fridge.
Ad hoc teams of Volunteers and Trustees are set up to promote WAN at all the events it a�ends.
WAN OPERATES SOLELY FOR THE PUBLIC BENEFIT.
WAN operates the local Foodbank which provided food parcels in 2021 1167, in 2022 1261, in 2023 1451 and in 2024 1890. These contained �nned and dried food, plus when available fresh fruit and vegetables, from the weekly dona�ons and purchases for people in need within Westbury and the surrounding villages.
During the winter (October 2023 to January 2024) WAN distributed 604 parcels. On Christmas Eve (2024) 50 Christmas parcels were prepared to be collected or delivered. In total 2024/2025 the total weight of food boxes distributed was 21,500 Kg.
Page 3
This has been achieved by working with Fareshare and Neighbourly to enable WAN to collect this surplus food from Supermarkets and Cash and Carry. Some fresh food is also donated by local people and organisa�ons such as allotment holders.
In 2024/2025 a total of 18,500 Kg food dona�ons or purchases were made.
When the Foodbank is closed, generally but not exclusively due to Bank Holidays, the Trustees agreed the use of E-Vouchers which the charity has applied for as a grant. These vouchers are of varying amounts, depending on household size, and would be given instead of the normal food parcel. The E-Vouchers are applied for through Wiltshire Council and are restricted to a designated supermarket and are for food only.
The individuals and families have been referred to the charity by referring organisa�ons, such as Schools, Crosspoint, White Horse Medical Centre, Social Services, Local Authority and Chari�es.
An aim of WAN is to relieve financial hardship amongst people in Westbury and the surrounding villages in such ways as the trustees from �me-to-�me think fit, but not exclusively by:
-
a) Providing emergency food, essen�al toiletries, and household items to individuals and families in need and/or for distribu�on by other chari�es or other organisa�ons working to prevent or relieve poverty.
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b) Such other means, including (but not limited to) the provision of support or signpos�ng to relevant informa�on and other advisory services.
With the support and funding of Westbury Town Council WAN also runs the Community Fridge which provides, free of charge food to all residents of Westbury and the surrounding villages. The aim being to reduce food going to landfill. During the year 2023, 11,205 Kg of food was provided; with an average of 300 people benefi�ng each month.
This food, which mainly consists of bread, cake, fresh fruit and vegetables are collected up to five days per week from the local supermarkets thereby saving 11,000 Kg of good food from going to landfill.
VOLUNTEERS
There are 40 volunteers registered with WAN of which 22 are ac�ve with the collec�on of food dona�ons, sor�ng and bagging the donated food; packing on average 35 food parcels per week and when necessary, delivering parcels to people who are unable to come to the foodbank premises to collect. The number of food parcels prepared and distributed during 2023/2024 was 1690 for individuals or families of 4 to 8 members.
WAN also has supported a work placement for pupils with special needs from Fairfield College. This enables young people to experience working with others and helping families within their community. Since WAN was first registered as a charity, 4 volunteers have been with the charity throughout, 12 have le� and 18 new volunteers have joined.
Training and mentoring are provided to all new Volunteers.
Annually all policies are reviewed and updated including Safeguarding.
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NON-FINANCIAL DONATING BODIES.
White Horse News, the local free newspaper regularly promotes WAN events such as Abrahams Kitchen and where WAN have stalls at the Westbury Chilli Fes�val and Soap Box rally. The wrapping of Christmas presents together with the Christmas Eve food distribu�on event have been publicised in the White Horse News
When WAN’s Community Fridge closes, Leigh Park Community Centre and the local nursery assist by distribu�ng any remaining bakery products from their premises elsewhere in the town.
In 2024 the Westbury Leo’s and Lions, as well as their financial dona�ons, volunteer to help with the packing of 75 Christmas presents which were distributed with the Christmas food boxes.
The local schools provide names of children and young people who they know are less likely to receive presents at Christmas enabling WAN to then provide gi�s. Teenagers are par�cularly difficult to provide for therefore the Trustees have agreed in some instances to provide them with Amazon gi� vouchers.
Local Churches and Schools, amongst others, at Christmas donated significant amounts of food and presents to be distributed to Foodbank recipients.
In total about 50 donors were ac�ve in this period, at various levels.
During the 2023 winter period WAN were able to give out to those most in need Warm Packs which contained gloves, hat, scarves, hand warmer pack, hot water bo�le, socks, dra� excluder and a blanket. 2O packs were distributed. Funding for this was mainly obtained through a grant approved by Wiltshire Council’s local Area Board.
FINANCIAL
WAN is funded by a combina�on of grants, both restricted, unrestricted, and dona�ons.
It is supported through links to various organisa�ons such as Wiltshire Council who support with Grants, Westbury Town Council with financial help with the Community Fridge and Freezer and Abraham’s Kitchen, the Westbury Community Project WAN’s Landlord,
Westbury Lions who regularly donate money raised by their events, local schools, churches, Masons and a number of local businesses which includes Rygor, who has WAN as one of their local Chari�es in 2024. It is WAN’s objec�ve to reduce reliance on grants by obtaining sponsorship from local companies to make a regular dona�on and to generate dona�ons from local people. Circula�ng leaflets showing methods of payment, press coverage and a�ending many local events has increased the propor�on of its income that is derived from these dona�ons. From when WAN was first registered as a charity in 2021, the propor�on of its donated income has risen from zero to about 40%.
WAN’s Management expose it to few financial risks including credit risk, cash flow risk and liquidity risk. WAN has not needed to use long term or short-term debt finance to maintain its liquidity. WAN’s Management has ensured that sufficient funds are available
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TRUSTEES
| Name – Posi�on | Date frst appointed – ini�al term |
Date last appointed | Current term - years |
Term expires |
|---|---|---|---|---|
| Michael Amos - Chair | 26/02/21 – 3 years | 28/02/24 | 3 | 27/02/27 |
| Ryan Child – Treasurer |
26/02/21 – 2 years | 28/02/24 | 3 | 27/02/27 |
| Caroline Coker - Secretary |
16/11/22 – 3 years | 3 | 15/11/25 | |
| Linda Hallowell | 26/02/21 – 2 years | 28/02/24 | 3 | 27/02/27 |
| Sheila Kimmins | 16/11/22 – 3 years | 3 | 15/11/25 | |
| Ian Cooper | 26/02/21 – 2 years | 15/03/23 | 3 | 14/03/26 |
WAN’s six Trustees are all local and serve as a Board for various periods as set out in the CIO’s cons�tu�on. At the end of a period in office, new Trustees are elected by the remainder of the Board. The Board elects from its number a Chair, a Secretary and a Treasurer. The Trustees ac�vi�es are governed by the cons�tu�on of Westbury Area Network
The trustees confirm that they have complied with the requirements of sec�on 17 of the Chari�es Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. This report was approved by the Trustees of the Charity on……………………………….2025 and signed on its behalf by:
………………………………………… ……………………………………
Ryan Child Treasurer Michael Amos Chair
Page 6
Statement of Trustees' Responsibili�es
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce) and applicable law and regula�ons.
The law applicable to chari�es requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and applica�on of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accoun�ng policies and then apply them consistently;
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observe the methods and principles in the Chari�es SORP;
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make judgements and es�mates that are reasonable and prudent;
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state whether applicable accoun�ng standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will con�nue in business.
The trustees are responsible for keeping proper accoun�ng records that disclose with reasonable accuracy at any �me the financial posi�on of the charity and enable them to ensure that the financial statements comply with the Chari�es Act 2011, the Chari�es (Accounts and Reports) Regula�ons 2008, and the provisions of the cons�tu�on. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.
The trustees are responsible for the maintenance and integrity of the corporate and financial informa�on included on the charitable company's website. Legisla�on governing the prepara�on and dissemina�on of financial statements may differ from legisla�on in other jurisdic�ons.
Approved by the trustees of the charity on 22 April 2025 and signed on its behalf by:
......................................... R Child Trustee
Page 7
Independent Examiner's Report to the trustees of Westbury Area Network
I report to the trustees on my examina�on of the accounts of Westbury Area Network for the year ended 30 June 2024.
Responsibili�es and basis of report
As the charity trustees of Westbury Area Network you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (‘the Act’).
I report in respect of my examina�on of the Westbury Area Network's accounts carried out under sec�on 145 of the 2011 Act and in carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examina�on. I confirm that no material ma�ers have come to my a�en�on in connec�on with the examina�on giving me cause to believe that in any material respect:
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accoun�ng records were not kept in respect of Westbury Area Network as required by sec�on 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accoun�ng requirements concerning the form and content of accounts set out in the Chari�es (Accounts and Reports) Regula�ons 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a ma�er considered as part of an independent examina�on.
I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
......................................
C E Weare AFA MIPA
7A King Street Frome Somerset BA11 1BH
22 April 2025
Page 8
Statement of Financial Ac�vi�es for the Year Ended 30 June 2024
| Dona�ons and legacies Total income Expenditure on: Charitable ac�vi�es Total expenditure Net expenditure Net movement in funds Reconcilia�on of funds Total funds brought forward Total funds carried forward 11 Income and Endowments from: Note |
14,759 14,524 Unrestricted funds £ |
1,345 - Restricted funds £ |
16,104 14,524 Total 2024 £ |
|
|---|---|---|---|---|
| Total | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | 2023 | ||||||
| Income and Endowments from: | Note | funds £ |
funds £ |
£ | ||||
| Dona�ons and legacies | ||||||||
| Total income | ||||||||
| Expenditure on: | ||||||||
| Raising funds | (330) | - | (330) | |||||
| Charitable ac�vi�es | (11,340) | (16,561) | ||||||
| Total expenditure | (11,670) | (16,891) | ||||||
| Net income/(expenditure) | 5,126 | 2,905 | ||||||
| Net movement in funds | 5,126 | 2,905 | ||||||
| Reconcilia�on of funds | ||||||||
| Total funds brought forward | ||||||||
| Total funds carried forward | 11 |
All of the charity's ac�vi�es derive from con�nuing opera�ons during the above two periods. The funds breakdown for 2023 is shown in note 11.
The notes on pages 11 to 16 form an integral part of these financial statements.
Page 9
(Registra�on number: 1194748) Balance Sheet as at 30 June 2024
| Note | 2024 | 2023 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Current assets | |||||
| Cash at bank and in hand | 9 | 15,172 | 16,704 | ||
| Creditors: Amounts falling due within one year | 10 | (648) | (600) | ||
| Net assets | 14,524 | 16,104 | |||
| Funds of the charity: | |||||
| Restricted income funds | |||||
| Restricted funds | 11 | - | 1,345 | ||
| Unrestricted funds Unrestricted income funds |
|||||
| Total funds | 11 |
The financial statements on pages 9 to 14 were approved by the trustees, and authorised for issue on 22 April 2025 and signed on their behalf by:
......................................... ......................................... R Child M Amos Trustee Trustee
The notes on pages 11 to 16 form an integral part of these financial statements.
Page 10
Notes to the Financial Statements for the Year Ended 30 June 2024
1 Accoun�ng policies
Statement of compliance
The financial statements have been prepared in accordance with the second edi�on of the Chari�es Statement of Recommended Prac�ce issued in October 2019, the Financial Repor�ng Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Chari�es Act 2011.
Basis of prepara�on
Westbury Area Network meets the defini�on of a public benefit en�ty under FRS 102. The accounts (financial statements) have been prepared under the historical cost conven�on with items recognised at cost or transac�on value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertain�es about the charity's ability to con�nue as a going concern.
Income and endowments
Voluntary income including dona�ons, gi�s, legacies and grants that provide core funding or are of a general nature is recognised when the charity has en�tlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Dona�ons and legacies
Dona�ons and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an en�tlement to the funds and any condi�ons linked to the grants have been met. Where performance condi�ons are a�ached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or construc�ve obliga�on to that expenditure, it is probable se�lement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly a�ributed to par�cular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of �me spent, and deprecia�on charges allocated on the por�on of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in a�rac�ng voluntary income, the management of investments and those incurred in trading ac�vi�es that raise funds.
Page 11
Notes to the Financial Statements for the Year Ended 30 June 2024 (con�nued)
Charitable ac�vi�es
Charitable expenditure comprises those costs incurred by the charity in the delivery of its ac�vi�es and services for its beneficiaries. It includes both costs that can be allocated directly to such ac�vi�es and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs a�ributable to the charity’s compliance with cons�tu�onal and statutory requirements, including audit, strategic management and trustees mee�ngs and reimbursed expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as rela�ng either to revenue or to assets. Grants rela�ng to revenue are recognised in income over the period in which the related costs are recognised. Grants rela�ng to assets are recognised over the expected useful life of the asset. Where part of a grant rela�ng to an asset is deferred, it is recognised as deferred income.
Taxa�on
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the defini�on of a charitable company for UK corpora�on tax purposes. Accordingly, the charity is poten�ally exempt from taxa�on in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corpora�on Tax Act 2010 or Sec�on 256 of the Taxa�on of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily conver�ble to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discre�on in furtherance of the objec�ves of the charity.
Restricted income funds are those donated for use in a par�cular area or for specific purposes, the use of which is restricted to that area or purpose.
Financial instruments
Financial assets and financial liabili�es are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabili�es and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity a�er deduc�ng all of its liabili�es.
Page 12
Notes to the Financial Statements for the Year Ended 30 June 2024 (con�nued)
Recogni�on and measurement
All financial assets and liabili�es are ini�ally measured at transac�on price (including transac�on costs), except for those financial assets classified as at fair value through profit or loss, which are ini�ally measured at fair value (which is normally the transac�on price excluding transac�on costs), unless the arrangement cons�tutes a financing transac�on. If an arrangement cons�tutes a financing transac�on, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabili�es are only offset in the statement of financial posi�on when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to se�le on a net basis, or to realise the asset and se�le the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are se�led, b) the charity transfers to another party substan�ally all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabili�es are derecognised only when the obliga�on specified in the contract is discharged, cancelled or expires.
- 2 Income from dona�ons and legacies
| Unrestricted | funds | funds | Restricted | Restricted | Restricted | Total | |||
|---|---|---|---|---|---|---|---|---|---|
| General | funds | funds | |||||||
| £ | £ | £ | |||||||
| Dona�ons | |||||||||
| Dona�ons from individuals Grants, | 9,855 | - | 9,855 | ||||||
| including capital grants; | |||||||||
| Government grants | - | ||||||||
| Total for 2024 | |||||||||
| Total for 2023 |
- 3 Expenditure on raising funds
Total for 2023
| Total | |
|---|---|
| costs | |
| Direct costs £ | £ |
| 330 | 330 |
Page 13
Notes to the Financial Statements for the Year Ended 30 June 2024 (con�nued)
4 Expenditure on charitable ac�vi�es
----- Start of picture text -----
|||||
|---|---|---|---|
|Unrestricted|
|Unrestricted|funds|Restricted|Total|
|General|funds|funds|
|£|£|£|
----- End of picture text -----
Foodbank Total for 2023
5 Analysis of governance and support costs
Governance costs
----- Start of picture text -----
|||
|---|---|
|Unrestricted|
|Funds General|Total funds|
|Fees paid to Independent Examiner|
|Other fees paid to Independent Examiner|
|Legal fees|
|Total for 2024|
|Total for 2023|
----- End of picture text -----
6 Government grants
Grants from local authori�es
The amount of grants recognised in the financial statements was £8,000 (2023 - £11,000).
7 Trustees’ remunera�on and expenses
No trustees, nor any persons connected with them, have received any remunera�on from the charity during the year.
No trustees have received any other benefits from the charity during the year.
8 Taxa�on
The charity is a registered charity and is therefore exempt from taxa�on.
Page 14
Notes to the Financial Statements for the Year Ended 30 June 2024 (con�nued)
| 9 Cash and cash equivalents | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| 2024 | 2023 | ||||||||
| £ | £ | ||||||||
| Cash at bank | 15,172 | 16,704 | |||||||
| 10 Creditors: amounts falling due within one year | |||||||||
| 2024 | 2023 | ||||||||
| £ | £ | ||||||||
| Accruals | 648 | 600 | |||||||
| 11 Funds | |||||||||
| Balance at | 1 | Incoming | Resources | Balance at | 30 | ||||
| July | 2023 | resources | expended | June 2024 | |||||
| £ | £ | £ | £ | ||||||
| Unrestricted funds | |||||||||
| General | |||||||||
| General Funds | 14,759 | 9,855 | (10,090) | 14,524 | |||||
| Restricted funds | |||||||||
| Grant Funds | 1,345 | 8,000 | (9,345) | - | |||||
| Total funds | |||||||||
| Balance | at 1 | Incoming | Resources | Balance at | 30 | ||||
| July 2022 | resources | expended | June 2023 | ||||||
| £ | £ | £ | £ | ||||||
| Unrestricted funds | |||||||||
| General | |||||||||
| General Funds | 9,633 | 16,796 | (11,670) | 14,759 | |||||
| Restricted | |||||||||
| Grant Funds | 3,566 | 3,000 | (5,221) | 1,345 | |||||
| Total funds |
The specific purposes for which the funds are to be applied are as follows:
The Grant fund is for expenditure of a restricted nature as specified by the fund providers..
Page 15
Notes to the Financial Statements for the Year Ended 30 June 2024 (con�nued)
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds | |||||
|---|---|---|---|---|---|
| Unrestricted funds | Total funds at | ||||
| 30 June | |||||
| General £ | 2024 £ | ||||
| Current assets | 15,172 | 15,172 | |||
| Current liabili�es | (648) | (648) | |||
| Total net assets | |||||
| Unrestricted | Total funds at | ||||
| funds | Restricted | 30 June | |||
| General £ | funds £ | 2023 £ | |||
| Current assets | 15,359 | 1,345 | 16,704 | ||
| Current liabili�es | (600) | - | (600) | ||
| Total net assets |
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