FEEDING LIVERPOOL ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE ST YEAR ENDING 31 JANUARY 2025 Charity Registration No. 1195184
FEEDING LIVERPOOL CONTENTS Page Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Balan Sheet 10 Cash FIDW Notes to the Financial Statements 12
FEEDING LIVERPOOL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDING 31ST JANUARY 2025 The Trustees present their report and financial statements for the Charitable Incorporated Organisation for the year ending 31 sl January 2025. The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and Accountin9 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 published {FRS 102) las amended for accounting periods commencing from 1s1 January 2019). OBJECTIVES AND ACTIVITIES Feeding Liverpool connects and equips people and organisations in the city, as together we work to create a city where everyone can eat Good Food. Our main aims are to.. Bring together practitioners to share and shape good practice in relation to good food for all. Facilitate and deliver projects working towards good food for all, including distributing resources to food initiatives across the city. Draw on peoples, experiences within communities to contribute to and influence policy debates nationally and locally. Raise awareness and develop greater public understanding of food insecurity, food policy and related issues. The outcomes we are working towards.. Reduced levels of poverty and food insecurity in Liverpool Increased access to good food for residents across the city Reduced health inequalities and improved health outcomes for residents Improved pathways of support for residents experiencing food insecurity Improved communication and collaboration across the food support sector Residents, of all ages, can shape the local and national food systems Strong cross-sector partnerships working towards Good Food for All OUR ACHIEVEMENTS AND PERFORMANCE IN 2024125 Throughout 2024125 we have seen a continued increase in the cost of living for local residents driven in part by high food inflation. This has exarbated already high levels of food insecurity, meaning that demand for emergency food provision and other forms of community food initiatives has continued to grow. Feeding Liverpool has led the City's response, bringing together local activists, national and local organisations, Liverpool's anchor organisations and policy makers in a coordinated response. Headlines from our performance in 2024125, grouped by our areas of activity are.. Bringing together practitioners We hosted gatherings focussed on bringing together emergency food providers, community food spaces and growers, neOrkS. Every quarter we facilitate Emergency Food network meetings to provide opportunities for our 74 plus mernbers to collaborate, share best practice and develop new ways of working together to improve food support in Liverpool.
FEEDING LIVERPOOL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDING 31ST JANUARY 2025 We created and facilitated a new working group to strategically address the long-term sustainabilily and direction of emergency and community food provision in the region. We then facilitsted a feasibility study, which has resulted in the creation of our Way Ahead project,. this ongoing project continues to bring together organisations and individuals lo explore the operations of food support in the city, with a view to increasing collaboration across the sector. Equipping our Network We have continued to work with local and national funders to ensure vital funds reach community food support organisations in the city. We distributed £1.344,143 through two rounds of the Household Support Fund to 79 organisationq The funding enabled them to continue, or enhance, their existing food provision across 117 sites. Together tFiese organisations distributed on average 2,700 emergency food parcels, supported 5,200 community food space visits, and offered 4,000 community meals every week. £131,106 was distributed to Household Support Fund project partners to facilitate the provision of good food and fresh produce to targeted demographics, including individuals with disabilities, refugees and asylum seekers, kinship carers, and those experiencing acute food rises. Facilitating and Delivering Projects: The Healthy Boost Project The Healthy Boost Project provides targeted support for people at acute risk of food insecurity. This year, the focus for support is toward pregnant women and families with young children on a low income, asylum seekers and refugees, and kinship carers. The project helps provide regular food support for over 400 households, through the provision of vouchers as well as fresh fruit and vegetables. The Winter Boost Project We worked with six of our member organisations to boost 16,333 emergency food parcels with fresh fruits and vegetables during the winter months. Together, 14,188 people were supported, including 4,320 children. The project provides locally sourced fruit, vegetables and eggs to support the health of households facing crisis during the winter months. A Healthy Start for Liverpool We have continued our programme of work to increase uptake of the Healthy Start scheme locally, and campaign for change nationally. We continued to grow our network of Community Healthy Start Champions, bringing the total number of champions in our network to 222, who now promote the scheme across the Gity, and support pregnant women and families to sign up to the scheme. Our model oftraining has garnered interest from other localities including Knowsley, Cheshire East, Gloucestershire and Windsor & Maidenhead, with whom we have shared reSoUrS and information to further increase awareness and uptake of the scheme. We produced a video entitled 'NHS Healthy Start Scheme- Liverpool, to support people with little or no awareness of the Scheme and provided BSL translation for the video to further enhance its accessibility to the public.
FEEDING LIVERPOOL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDING 31ST JANUARY 2025 The Queen of Greens We partnered to re-establish and extend the Queen ofGreens mobile greengrocers service, through which we have improved access to good food across Liverpool and Knowsley. The new stops on the route have been implemented to provide particular support to refugees, asylum seekers and families with young children as part of our Healthy Boost Project. The bus has been visited 20,600 times over the last year. The bus takes a route which visits neighbourhoods classed as 'food deserts,, and brings fresh produce to residents of these areas, providing people with better opportunities to shop for nutritious food closer to their home or workplace. The bus serveo over 400 families each week. Customers can pay for their shopping with Alexandra Rose voucherq and Healthy Start cards. We have developed promotional materials and an online map for the Queen of Greens, which has been viewed 9,300 times this year. Cooking courses We delivered the Fed-up Slow Cooker Train-the-Trainer Programme to equip 24 new community leaders with the resources to deliver courses across the city, supporting members of their communities to cook good food on a budget, try new foods, make new triends and save energy. The total number of trainers is now 82, each representing a different community or organisation. We ran a Health & Wellbeing projed to train and equip community leaders of venues associated with the Queen of Greens bus route, supporting them to influence and implement healthy eating in children's centres, community centres and asylum seeker support seNices. The courses they run are aimed al pregnant women and families with young children living in areas of high deprivation. Campaigning, advocacy and public awareness Good Food,. Our Food We developed the Good Food,. Our Food photo exhibition to share powerful stories of what good food means to cultural communities across Liverpool. So far, the travelling exhibition has toured 30 plus community venues, accompanying workshops involving over 150 people, providing people from all walks of life the opportunity to engage with art and learn about and celebrate the different traditions and cultures surrounding good food. Right to Grow Campaign This year, Feeding Liverpool has held a series of events to connect local growers, engage policy makers and develop ideas which could support growing initiatives in the city. Our Campaign Launch Picnic engaged 40 plus attendees to begin to learn and establish a right to Grow in Liverpool. We also hosted a conference to connect local growers with policy makers, facilitating discussions around sustainability and food strategies. Without Access To Justice We worked with the University of Liverpool's School of Law and Social Justice to produce a report exploring low-income employment rights, access to justice and food insecurity, with a series of targeted recommendations for key actors and institutions including national government, local authorities, employers, and food support organisations. Over 100 people attended our two launch events for the report, and an academic article has sin been published in the Journal of Poverty and Social Justice.. the first ever peer-reviewed sludy of workers using foodbanks in the UK.
FEEDING LIVERPOOL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDING 31ST JANUARY 2025 Good Food for All Campaigns We supported foodbank users, comrllunity groups and young people to contribute to and influence policy debates locally and nationally. We have worked extensively with local and national media to ensure the voices of those experiencing food insecurity, and those who work directly to combat food insecurity, are heard. We have undertaken national policy engagement and campaigning including.. Hosting local community meals to connect grassroots campaigners, providing opportunities for members to meet, identify issues, and begin to develop actions. Facilitating local action alongside three local MPS during the Free School Meals campaign week, including engaging with educators and parents as part of the Free School Meals National Tour. We have been recognised by the national campaign as a key partner in moving Free School Meals up the political agenda and will continue to support the campaign in 2025. FINANCIAL REVIEW Total income for the period was £329,45412024'. £543,432} of which £250,752 (2024.. £453,134), related to funding for projects upon which restrictions are placed. Total expenditure for the period was £282,881 (2024= £360,225), leaving a surplus for the year of £46,573 (2024. £183,207). At 31st January 2025 the Charitable Incorporated Organisation's reserves stood at £365,860 (2024: £319,287) ofwhich £177,152 (2024.. £198,835} represented restricted funds. RISK MANAGEMENT The trustees have assessed the major risks to which the Charitable Incorporated Organisation is exposed and are satisfied that systems are in place to manage exposure to the major risks RESERVES POLICY The trustees have resolved to reserve a level of funds to allow for the orderly dissolution of the organisation should that be necessary. It is the policy of the Charitable Incorporated Organisation to maintain unrestricted funds, which are free reserves at a level to cover a redundancy provision and six months running costs should no further funding be received As at the end of the financial year the unrestricted funds totalled £188,708 less designated ftjnds £40,000 (see note 81 leaves a balance of unrestricted reserves of £148,708. The Charitable Incorporated Organisation requires £2,253 for redundancy provision, £5,223 for six month running costs, total £7,486. The trustees plans for the balance of the unrestricted reserves is to continue in operational existence for the foreseeable future, with the increased redundancy provision and increased running costs for year-end 2026. the creation of two new roles within the staff team. expanded events programme, new programmes of work associated with staff roles, and targeted projects as per the plans for the future. PLANS FOR THE FUTURE Feeding Liverpool remains in a strong position as it rnoves into 2025126., our intention for the upcoming financial year is for steady growth as we build capacity to have more impact, prioritising increasing independent fundraising and raising our profile within the food sector more widely.
FEEDING LIVERPOOL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDING 31ST JANUARY 2025 The trustees plans for 2026 and onwards to implement staff salary uplifts, per the organisation's Staff Structure Policy, and continues its commitment to implement annual inflationary pay rises. to expand its current events programme, such as sponsoring Good Food Seminars which supplement Feeding Liverpool's work an food sustainability. Create two new programmes of work associated with the planned addition of new staff members., these will be associated with engagement with local food businesses and re- establishing the Good Food Community Advocacy and Policy Group. Continuation of Community Mobilisation. Continuation of targeted projects. including the Winter Boost project, and work associated with the Way Ahead project. STRUCTURE, GOVERNANCE AND MANAGEMENT Feeding Liverpool is a registered Charitable Incorporated Organisation ICIO), number 1195184 registered on 15th July 2021 under the terms of the Constitution 23rd June 2021. The trustees will also continue to develop Feeding Liverpool's governance structures to ensure that they are fit for purpose for its extended role as Liverpool's Good Food Alliance. This will entail.. Continuing the process of recruiting new trustees who can bring a wider range of skills, expertise, and experience to the trustee board Allocating specialist roles to designated trustees Creating sub-groups that can lil undertake specific functions relating to the management of Feeding Liverpool and Iii) involve a wider range of people to focus on aspects of the Good Food Plan goals, such as research data, policy development and the incSusion of 'experts by experience. Feeding Liverpool's Trustees take overall responsibility for the good management of the charity. Operational responsibility is delegated to a Programme Director, who leads a small staff team in delivering the aims and objectives of the organisation. Feeding Liverpool works in collaboration with other charities and community organisation across Liverpool in support of its aims and objectives. There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee. There is no maximum number of charity trustees that may be appointed by the CIO. Appointment of charity trustees At the first annual general meeting of the members of the CIO all the charity trustees shall retire from office, at every subsequent annual general meeting of the members of the CIO, one-third of the charity trustees shall retire from office. If the number of charity trustees is not three or a multiple of three then the number nearest to one-third shall retire from office but if there is only one charity trustee, he or she shall retire. The charity trustees to retire by rotation shall be who have been longest in office since their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall {unless they otherwise agree among themselves) be determined by lot.
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FEEDING LIVERPOOL I report on the accounts of the Charitable Incorporated Organisalion for the year ending 31st January 2025 which are set out on pages 9 to 24. Res ective res onsibililies of Érustees 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 period 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, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145{51{b) of the Charities Act, and to state whether particular matters have come to my attention. 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 presenl a 'true and fair, view, and the report is limited to those matters set out in the statement below. Basis of inde endent examinerfs s18tement In connection with my examination, no matter has come to my attention.. Inde endent examiners statement (1) which gives me reasonable cause to believe Ihat in any material respect the requirements.. to keep accounting records in accordance with section 130 of the Charities Act 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 lo enable a proper understanding of the accounts to be reached. Name: Ying Huang Relevant professional qualificatron or body.. FCCA Address.. c/0 LCVS 151 Dale Street, L2 2AH Dated..
FEEDING LIVERPOOL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31ST JANUARY 2025 Notes Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total Funds 2024 Income and Endowments from: Donations and legacies Charitable activities Other income 2a 2b 2c 46,879 46,879 250,752 31.823 58,175 473,457 11,800 250,752 31,823 Total income 78,702 250,752 329,454 543,432 Expenditure on: Charitable activities 10,446 272,435 282,881 360,225 Total expenditure 10,446 272,435 282,881 360,225 Net incomellexpenditure), net movement in funds 68,256 (21,683> 46,573 183,207 Total funds brought fomard 120,452 198,835 319,287 136,080 Total funds carried forward 188,708 177,152 365,860 319,287 The notes on pages 12 to 24 form part of these accounts. All the above amounts relate to continuing activities af the Charitable Incorporated Organisation.
FEEDING LIVERPOOL BALANCE SHEET AS AT 315T JANUARY 2025 Noles 31 J¢lllll<iry 2025 31:. Janiiary 2024 Fixecl assots fixprl Rs5(.1,, 5 ()4 Ciirrent assets Dehif)rs 3(76.743 Ciirront liahili11¢s due wiihiii olio year Nel ciirreiil assols 363,425 316.2d3 Total assets loss ciirrenl liat)ilities 365.860 319.287 Fiii)ds'. Unro51iiclp.d fiir¢d5 1 tIP, 7Q8 2114.)2 IIIR A? 365.860 319.287 Ai)i)rovod by Triistees o KJ PeAf.oc.h. Cliair and Trustee
FEEDING LIVERPOOL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST JANUARY 2025 Notes 31¥t January 2025 31st January 2024 Cash flows from operating activities Cash (used)Igenerated from operations Investing activities Purchase of tangible fixed assets 10 48,920 184,343 11,298) Net cash generated from in investing activities Net cash generated from financing activities (1,298) Net IncreasellDecrease} in cash and cash equivalents Cash and cash equivalents at beginning of year 48,920 183,045 317,823 134,778 Cash and cash equivalents at end of year 366,743 317,823 Represented by: 31st January 2025 315t January 2024 Cash at bank and in hand 366,743 317,823
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 1. Accounting Policies Basis of Accounting The accounts have been prepared under the historical cost convention with items recognised at ost or transaction value unless othenNise stated in the relevant notels) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) as amended for accounting periods commencing from 1st January 2019 and Charities Act2011. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The Charitable Incorporated Organisation has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the Charitable Incorporated Organisation has adequate reserves to continue in operational existence for the foreseeable future. The Trustees are confident that the levels of liquidity and free reserves will not affect the Charitable Incorporated Organisation operations. Thus, the Trustees Gontinue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charitable Incorporated Organisation's free reserves available for the Trustees to apply in accordance with the charitable objects. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the Charitable Incorporated Organisation has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be reived, and the amount of income receivable can be measured reliably. Donations and legacies comprise donations which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. Fixed Assets Capital expenditure is treated as a fixed asset and depreciated in order to write off each asset over its estimated useful life= Computer Equipment Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charitable Incorporated Organisation to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. 20 % Reducing Balance basis per annum 12
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the Charitable Incorporated Organisation. Support and governance costs relate to the management and operation of the Organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at Gall with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instrurnents, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic finanGial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using Ihe effective interest melhod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts disGounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 13
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 The estimates and underSying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Cost of charitable activities relate lo the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutianal and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity Taxation Income and gains are exempt froTll taxation as they are received and applied for charitable purposes only. The Charitable Incorporated Organisation benefits from various exemptions from taxation afforded by tsx legislation and is not liable to corporation tax on income or gains falling within those exemptions. The Charitable Incorporated Organisation is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive ofVAT. 2. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 a. Donations and legacies Donations General grants 39,967 6,912 39,967 6,912 58,175 46,879 46,879 58,175 Donations and legacies in 2024 relate wholly to unrestricted funds. 14
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 b. Charitable activities Albert Hunt Trust Alder Hey NHS Foundation Trust Eleanor Rathbone charitsble Trust Feeding Britain FFCC Garfield Weston Foundation Global Feedback Liverpool City Council- Good Food Initiative Liverpool City Council- Healthy Boost -Liverpool City Council - Tackling Food Poverty Liverpool City Council- Winter Boost Liverpool Food Growers Nehmork Liverpool VSFSE Health and Wellbeing Lord Leverhulme Charitable Trust Mpac National Lottery Community Fund NHS Foundation Trust- Life Rooms North West Housing Onward Homes Proven Family Trust Rainford Trust Sutton Croft- Holiday Activities & Food Torus Foundation Trussel Trust 2,000 2,000 96,504 5,000 5,000 1,000 20.000 5,000 5,000 1,000 20,000 2,500 250 115,000 115,000 120,000 85,000 22,500 500 16,392 5,000 16,392 5,000 22,040 6,910 29,519 20,000 20,000 400 400 20,000 400 3,000 400 3,000 5,232 11,332 51,110 13,000 44,560 7,000 44,560 250,752 250.752 473,457 Charitable activities in 2024 related to £26,860 unrestricted funds and £446,597 restricted funds. Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 . other Income Project Fees 31,823 31,823 11,800 other income in 2024 related wholly to unrestricted fvnds. 15
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 3. Expenditure on Charitable activities Direct Support & Charitable Governance Expenditure Costs 2025 2025 Total Total 2025 2024 Provision of distribution of food to people in need & advancing education 187,275 95,606 282,881 360,225 a. Analyscd as follows.. 2025 2024 Direct charitable expenditure.. Staff salary costs Pension Events Volunteer expenses Healthy Boost Project Project costs 101,951 3,092 6,026 103,774 2,861 9,468 71 35,595 161,791 76,206 187,275 313,560 16
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 2025 2024 Support & GovemanGe costs.. Staff salary costs Pension Postage, Printing & Stationary Telephone Recruitment staff activities Trustee activities Website Computer support Consultancy Monitoring and evaluation Advertisement Equipment Rent Insurance Licenses & Subscriptions Staff Travel and subsistence staffrUS1ee Training Refreshments Room hire Sundry Finance support Payroll fees Accountsncy Depreciation 28,220 786 1,108 435 558 609 507 252 24,439 632 1,942 18 377 1,074 40,109 1,660 606 4,810 4,800 2,169 1,304 1,664 1,095 52 10 76 2,115 728 1,324 609 3,920 396 4,800 1,836 1,283 2,568 686 321 105 616 955 697 95,606 46,665 Total expenditure on charitable activities 282,881 360,225 £272,435 (2024.. £329,889) of the above expenditure is restricted expenditure. b. Staff costs 2025 2024 Gross wages and salaries Social security costs Pension 123,467 6,704 3,878 122,146 6,067 3,493 134,049 131,706 17
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 c. Particulars of employees: The average number of employees during the year 4.25 (2024.. 4.67), and calculated on the basis of full-time equivalents, was as follows.. 2025 2024 Charitable activities The Trustees are not remunerated for their services and are not included in the above number of employees. 4. Tangible fixed assets Computer Equipment Total Cost Balan as at 1st February 2024 Additions during the year 4,202 4,202 Balan at 31st January 2025 4,202 4,202 Accumulated Depreciation Balance as at 1s1 February 2024 Charge for the year 1,158 609 1,158 609 Balance at 3151 January 2025 1,767 1,767 Net Book Value as at 315t January 2025 2,435 2,435 Net Book Value as at 315t January 2024 3,044 3,044 5. Debtors There were no debtors as at 31st January 2025 {2024'. Nil) 6. Creditors: amounts falling due within one year 2025 2024 Accruals Pension 2,733 585 885 695 3,318 1,580 18
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 7. Analysis of net assets between Funds 2025 Tangible Net Fixed Current Assets Assets Total 2025 Unrestri¢ted Funds General Fund 148,708 148,708 Designated Funds Ernergency Food Response Contingency Strategic Development 15,000 25,000 15,000 25,000 188,708 188.708 Restricted Funds Albert Hunt Trust Alder Hey NHS Foundation Trust Eleanor Rathbone Charitable Trusl Global Feedback Liverpool City Council Good Food Initiative Liverpool City Council Tackling Food Poverty Liverpool City Council- Winter Boost Liverpool VSFSE Health and Wellbeing Lord Leverhulme Charitable Trust Mayoral Hardship Fund Mpac Nalional Lottery Community Fund North West Housing Proven Family Trust Rainford Trust Sutton Croft- Holiday Activities & Food Trussel Trust 2,000 450 5,000 2,000 450 5,000 97,452 97,452 1,289 1,289 2,041 9,335 5,000 2,041 9,335 5,000 242 2,001 3,954 400 400 1,902 80 242 2,001 3,954 400 400 1,902 80 904 44,697 45,601 2,435 174,717 177,152 Totals 2,435 363,425 365,860 19-
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 2024 Tangible Fixed Assets Net Current Assets Total 2024 Unrestricted Funds General FLJnd 120.452 120,452 Restricted Funds Alder Hey NHS Foundation Trust Feedback Feeding Britain Food Power for Generation COVID LCVS Liverpool City Council- Healthy Boost Liverpool City Council- Tackling Food Poverty Liverpool City CounGil- Winter Boost Mayoral Hardship Fund Mpac National Lottery Community Fund NHS Foundation Trust- Life Rooms Sutton Croft- Holiday Activities & Food Torus Foundation Trussel Trust 17,261 250 268 5,339 4,929 46,463 17,261 250 268 5,339 4,929 46,463 1,611 64,938 2,041 66,549 2,041 302 4,458 2,779 4,500 80 302 4,458 2,779 4.500 80 7,586 34,899 7,586 36,030 1,131 3,044 195,791 198,835 Totals 3,044 316,243 319,287 8. Unrestricted funds Movements in the Year Income Expenditure Transfer Of Funds 2025 Reserves at beginning of Year Reserves at End of Year General Fund 120,452 78,702 110,446) 140,0001 148,708 Designated Funds Emergency Food Response Contingency Strategic Development 15,000 15,000 25,000 25,000 120,452 78,702 {10,446) 188,708 20-
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 Movements in the Year Income Expenditure 2024 Reserves at beginning of Year Reserves at End of Year General Fund 60,490 90,298 (30,3361 120,452 General Fund is used to finance the Charitable Incorporated Organisation's general activities and core Gosts as outlined in the Trustees, Report. Transfer of funds is the movement of the designated funds. 9. Restricted fund Movements in the Year Incorne Expenditure 2025 Reserves at beginning of year Reserves at end of year Albert Hunt Trust Alder Hey NHS Foundation Trust Eleanor Rathbone Charitable Trust Feeding Britain FFCC Food Power for Generation COVID Garfield Weston Foundation Global Feedback LCVS Liverpool City Council- Good Food Initiative Liverpoal City Council- Healthy Boost Liverpool City Council- Tackling Food Poverty Liverpool City Council- Winter Boost Liverpool VSFSE Health and Wellbeing Lord Leverhulme Charitable Trust Mayoral Hardship Fund Mpac National Lottery Community Fund NHS Foundation Trust- Life Rooms North West Housing Proven Family Trust Rainford Trust Sutton Croft- Holiday Activities & Food Torus Foundation Trussel Trust 2,000 2,000 450 5,000 17,261 116,811) 5,000 5,000 1,000 268 {5,268) {1,000} {5,339} (20,0001 (2451 (4,9291 (17,5481 (46,463) (65,260) 5,339 20.000 250 4,929 115,000 97,452 46,463 66,549 2,041 1,289 2,041 16,392 5,000 (7,057) 9,335 5,000 242 2,001 3,954 302 4,458 2,779 4,500 (60) 12,457) (18,825) 14,500) 20,000 400 400 3,000 400 400 1,902 80 (1,098) 80 7,586 36,030 13,000 44,560 120,586) 134,989) 45,601 198.835 250,752 (272,435) 177,152 21
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 Movements in the Year Income Expenditure 2024 Reserves at beginning of year Reserves at end of year Alder Hey NHS Foundation Trust Blackhawk Network Citizens Advice Liverpool Feeding Britain Food Power for Generation COVID Foundation School of Martial Arts Global Feedback LCVS LFC Foundation Liverpool City Council- Healthy Boost Liverpool City Council- Tackling Food Poverty Liverpool City Council- Winter Boost Liverpool Food Growers Network Mayoral Hardship Fund Mpac National Lottery Community Fund NHS Foundation Trust- Life Rooms Sutton Croft- Holiday Activities & Food Torus Foundation Trussel Trust 96,504 1,200 4,007 2,500 179,243) {1 ,200) {4,007} {2,525) 17,261 293 5,339 268 5,339 330 250 (3301 250 4,929 4,929 1,000 120,000 85,000 22,500 500 (1,0001 (73,5371 (40,6361 (20,9411 15001 {76) (19,138) (4,131) (25,019) (5,152) (10,540) 141,914) 46,463 66,549 22,185 482 2,041 378 1,556 302 4,458 2,779 4,500 80 7,586 36,030 22,040 6,910 29,519 5,232 11,332 44,310 6,794 33,634 75,590 453,134 1329,889) 198,835 These are monies given to the Charitable Incorporated Organisation to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows.. Albert Hunt Trust- Contribution towards the Queen of Greens mobile greengrocer, Alder Hey NHS Foundation Trust- Funding for 'Good Food for All= making healthy eating accessible for low-income Families, Project (delivering five strands of work aimed at supporting people experiencing food insecurity}. Blackhawk Network- Contribution towards Winter Boost praject (to boost foodbank parlS with fresh fruit and vegetables} Citizens Advice Liverpool- Transfer of funding to cover fees for administration of Household Support Fund Eleanor Rathbone Charitable Trust - Contribution towards the running of the mobile fruit and veg shop Feeding Britain- Funding to support the Way Ahead Project (identifying options for a more coordinated approach to food supplies and food provision) FFCC - Contribution to facilitate a local food conversation event. Food Power for Generation COVID- Contribution towards emergency food provision Foundation School of Martial Arts- Contribution towards Winter Boost project (to boost foodbank parcels with fresh fruit and vegetables) -22-
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 Garfield Weston Foundation- Contribution towards core costs Global Feedback- Contribution towards staff training & wellbeing activity LCVS - Contribution towards Emergency Food Provision & connecting the community LFC Foundation-contribution towards Winter Boost project (to boost foodbank parcels with fresh fruit and vegetables). Liverpool City Council- Good Food Initiative- Contribution towards the provision of the Good Food Initiative services. Liverpool City Council- Healthy boost- Funding for Healthy Boost Project (increasing uptake of fruit and vegetables for families without recourse to funding) Liverpool City Council- Tackling Food Poverty Contribution towards establishing a Food Alliance, develop the Good Food Plan and commence delivery Liverpool City Council- Winter Boost - To boost foodbank parcels with fresh fruit and vegetables Liverpool VSFSE Health and Wellbeing- Contribution towards the 'lmproving access to healthy food.. Queen of Greens and cooking courses, Project. Lord Leverhulme Charitable Trust- Contribution towards core costs Mayoral Hardship Fund - Contribution towards Emergency Food Provision & connecting the ommunity Mpac- Cost of Slow Cookers and 'Train the Trainerf in their use National Lottery Community Fund Funding for 'Goad Food,. Our Food Neighbours, Project (photography & story project celebrating food across cu1tures} NHS Foundation Trust- Life Rooms- Funding to support Queen of Greens mobile greengrocer North West Housing - Contribution towards the Community Donation Point project. Proven Family Trust - Contribution towards core costs Rainford Trust- Contribution towards the 'Kinship Carers, project. Sutton Croft- Holiday Activities & Food Funding for Healthy Start training sessions and materials Meet your Torus Foundation To increase uptake of Healthy Start scheme in Liverpool, to develop the Culturally Appropriate Food project Trussel Trust - To support activities, build campaigns, support the role of a Local Organiser to deliver activities 23-
FEEDING LIVERPOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2025 10.cash generated from operations 2025 2024 Surplus for the year 46,573 183,207 Adjustments for: Depreciation Movements in working capitsl: {IncreasellDecrease in debtors Increase/(Decreasel in creditors 609 697 1,738 439 Cash generated from operations 48,920 184,343 11. Guarantees and Other Financial Commitments There were no financial commitments falling due as at 31 $1 January 2025 & 2024 (Nil}. 12. Related Parties Verity Hall a trustee was paid £5,250 during the year as a consultant covering CEO post on a temporary basis. -24-