Knowsley Foodbank
Charity No. Il%i
Compary No. CE028176
30 April 2022

Knowsley Foodbank
Contents
Pages
2to4
Trustees, Annual Report
Independent ExaMine￿S Report
statement of Financial Activities
Summary Income and Expenditure Accouni
Balance Sheet
Notes to the Accounts
9t014
Detailed Statement of Financial ACti￿tieS
to16
Page I

Knowslry Foodb3rtk
Twstee5 Annual Report
The trustees. who are also directors of the charity forthe purposes of the Companies Act 2006.
present thetr report with the unaudtted finanoal statements of the tharityforthe period ended
30 April 2022.
REFERENCE AND ADMINISTRATIVE DETAILS
Comparry No. CE028176
Charlty No. 1196064
Reglstered OFftce
UnftE
Beckett Close
Know15ey Industrial Estate
L33 7XS
Dkrertors and Trustee5
The Directors of the charitable company ale tts Trustees for the purpose5 of charity law.
The following Directors andTrustee5 Serv￿ during the year:
A. Bell
L.E. Davies
C. Goulding
J.l.W. Go(Elding
Key Mafi4èmènt Personnel
Chair
JJ.W. Goukling
Attountants
Roberts. Emery and Co Ltd
13 Clinton Place
veTpooI
L12 7HB
OBJECTiVES AND A￿1VITIEs
Our objectives are to feed the hungry. overcome poverty. free people frorn the burden of unmanageable
personal debt and assist people onto a betterfuture.
The main activities undertaken in relation to those purposes are provfidlTrd emergency food provision,
toiletries, homewares. dothin& debtlwelfare adwice arml other training to those in fLnancial need with no
distinction of age, race, sex. gender identity. reli8ion. Sexual orientation, political belief or other
opinionsldistinction.
We can confirm that the trnstees have given consideration to the Charity Commission'5 guidance on the
public benefit requirement.
ACHIEVEMENTS AND PERFORMANCE
Page 2

Knowsley Foodbank
Trustees Annual Report
Knowsley Foodbank is a charity that enable5 the community in and around Knowsley to meet the emergenry
food needs of those within the same community. The Foodbank issimply a means of linking a generous
community Wlth those in need of support.
Over 9.000 people were fed durin8 this period and all aspects of our thaTitable del￿ery continued to grow.
The Board continues its endeavours to address poverty in its most basic forms by wowing iys distribution.
I would like to take this opportunity to tharÈk the Board members and Voluntee￿ who attively support the
Charsty week in and week out We look foNard to another Su￿sSIu1 year in 202212023.
FINANCIAL RPIIEW
A review of the charity's finanoal posstion at the period ended 30th April 2022. In 2022 incorne via financial
donations and fcK)d donation5 was £103,1(￿ with an expendwture to £89.318.
As at the balance sheet date. the organisatK)n had cash reserves of £11,302 and stoths of food held at an
approximate value of E6.701.
The net incomin8 re50urce5 forthe period amounted to £13,788. Atthe period-end unre5tr1c￿d funds total
£13.788.
The Trustees are Satisfied thèt they have suffiaent reserves at the Balance Sheet date. togethei wtth ongoing
income anticipated. to enable the organisation to functlon effectively in the coming year.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The tru5tee$ are responsible forthe management and administration of the Charity's properties and funds in
accordance with our trust deed. Except where otherwise agreed. every issue may be determined by a simple
majority of the votes cast at a meeting of the Trustees. A resolution which is in writing and signed by all
trustees is as valid a5 a resolution passed at a meeting. Each Trustee has one vote on each tssue. in the event
of a tie the Chair of the meeting has a second deciding vote.
The trustees meet regularly and are responsible for the strategic direction and policy of the Chattty. The
managers also attend these meetkngs have no voting rights. A scheme of delegation 15 in place and day to
day responsÈbility for the provision tsf the seryiw rest with the managers. volunteers. finan￿ and
administratton staff. There is shared responsibility for ensuring thatthe Charity delNers the ServI￿S
specified, Ihat the key performance indicators are met and that the stsff tearn continues to develop thelr
skills and working practices in line wtth good Pfactice.
The trustee5 have conducted a review of the major risksto whbch the Charity is exw)sed and where
appiopriate, systems or procedures have been estsbli5hed to mtwtethe risks the Charity faces. External
risks to funding have led to the development of a strategic pian whid) wlll allow for the diversification of
funding and activtties. Internal control risks are minimised by the implementation of procedures for
authorisation of all transactions and projects. Procedure5 are in place to ensure compliance with health and
safety of staff. volunteels, service u5er5 and vi%itors to the premises. Standards are monitored both internally
3nd externally to ensure consistent quality of delr¥ery for 311 operational aspects of the Chaiity. These
protedures are periodicalty reviewed to ensure that continue to meet the needs of the Charity.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial posltlon of the charity and to enable them ￿ ensure that the flnancial statements
comply with the Companies Art 2(K)6. TheTrustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable steps for the prevention and detection of fraud and other irrègularities.
Pa8e 3

DW51py Fvodbayjk
Tn￿￿E5 AThr)ual Report
0)3TitiE550RP tFR5 It￿%
5w)ed Dn bpTroU olthe board
JJ.W. Gouythng
Tnp5tte
23 FEbTuary X$23

Knowsley Foodbank
Independent Examlners Report
Independent Examlner's Re￿rtttsthe of Knowsley F￿dbank
I report to the charity tr￿steeS on my examination of the financial statements of Know51ey Foodbank for the
period ended 30 April 2022 which comprise the Statement of Financial A¢tMtles, the Summary Income and
Expenditure Account, the Balan￿ Sheet and the relateil notes.
Rèsponslbllitie5 and basls of report
As the truste￿ of the charity land also its directors for the purposes of company lawl you are responsible for
the preparation of the financial statemerEts in accordance with the requirements of the Companie5 Act 2006
I'the 2006 Act.
Having satisfied myse5fth3t the finanaal slatements of the charity are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination. I report in respert of my examination of
your charity's finanLial statements as carried out undersection 145 of the Charities Act 2011 Ilhe 2011 Act'l.
In carrying out my examination I have followed the Directions given by the Charity Commission undef section
14515llbl of the 2011 Act.
Independent examinels statement
I have completed my examination. I can confimi that no material matters ha¥e come to my attention in
connertion with the examination 8ivin8 me cause to b￿￿Ve that..
accountang records wefe not kept in accordance wtth section 386 of the 2CM)6 Act: or
• the financial statements do not accord wsth those records- or
the financial statements do not comply with the accounting requirements urKler sectK•n 3% of the 2CX)6
Acl other than any requiTement that the financial statements give a Irue and fair. view which is not a
matter considered as part of an independent examination,. or
the financial statements have not been prepared in accordan￿ with the Charttie5 SORP IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this rewt in order to enable 3 proper understsnding of thefinancial
statements to be reathed.
Mark Robert5 FCCA
Chartered certifRd accountant
Roberrs, Emery and Co Ltd
13 Clinton Place
tiverpool
112 7HB
23 February 2023
Page 5

Knowsley Foodbank
Statement of Financial Actsvities
for the period ended 30 A41rll 2022
Unrestrirted
funds Totsl fvnds
2022
2022
Income and endowments
Donatitsn5 and legacies
Charitable activities
102,238
102.238
Totsl
103.106
103,1(
ExpendItU￿ on:
Charitable activtties
76.174
13,144
76,174
13,144
Other
Totsl
89,318
89.318
Net gains tsn investments
Net income
13.788
13.788
Transfers between funds
Net intomè beforé oth•T
Bainslllossesl
13.788
13,788
other galns and losses
Net movement in lub￿5
13.788
13,788
Reconclllatlon of fvrKIs:
Totsl funds carrled foyward
13,788
13.788
Page 6

Knowsley Foodba*k
summary Intome and EX￿ndIt￿re Account
forthe perbod ended 30 Aprll 2022
2022
Income
103,106
Gross lttcom• for the period
Expenditure
103.11
89,318
Totsl expenditure forthe period
Net income before tsx for the period
89.318
13.788
Net Income fry the perlod
13.788
Pa8e 7

alan(t Shtet
af 30 Apvil 2021
ct028176
510(ks
Debtor5
Cash • bonk and in haw
&701
11.a12
18.4&5
14.67TJ
13.788
Crnthtork" AThvnt fafiiry dwèT*rt*An
io
13.788
Total assets
13.78B
11788
The fvnd5 ofthe tb*ky
General fiMJds
Total
or the ￿TIC￿ 30April 2022 the cornparrywas entidvd to e¥emprioTrundw5ertion4nvftr
Companies 2(￿6 Telatire to SMBII companie
The rn￿nber$ hayp reqtsired the crmnpany to obtsin an avtht fft acctydarJ¢ewithSeebon476dthe
Companie5 2(￿.
The directors acknthvled￿ the*r resporsibFhbe5for tDrnth with thE ofthE C(¥hpaTr￿s
Apptoyed bythe on 23 Fe￿ry 2023
And Signed Its beha￿ br.
JJ.W. 6ouldinN
23 February2023
Page 8

Knows1￿ Foodbank
Ngtes to the Accounts
for the period ended 30 April 2022
l Actounting policies
Basis of preparation
The financial statements have been piepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charitie5 preparing the>r attounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffettive I
January 20151- (Charities SORP IFRS 10211. the Financial Reporiing Stsndard applicable in the UK and
Aepublic of Ireland IFRS 1021 and the Companies Art 2006.
Ch3nge in basls of aC￿untIng orto prv41ous a(co￿ts
There has been no change to the accountin8 poltctes (valuation wles and method of accounting) since
last year and no changes have been m3de to accounts for previous years.
Fund accountinB
Unrestricted funds
These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity-
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which Ènclude a revaluation reserve rep¥esenting the
restatement of investment assets at their market valves.
These are available for use subject to re51rictions imposed by the donor Or through
tem)s of an appeal.
Designaied funds
Revaluation funds
Restricted funds
Income
ecognition of
income
Income is included in the $￿tement of Financial ActNities ISOFAI when the charity
becomes entitled to. and virtually ￿rtain to receNe. the income and the amount of
the income can be measured with sufficient reli3billty.
Income with related Where income ha5 ￿lated expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income recewed by way of grants, donation5 and g5fts is included in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tsx reclaims is induded in the SOFA at the same tlme as the
donation5 and gifts gift/donation to which st relates.
Donated servi￿5
These are onty included in income (with an equivalent amount in expendI￿re)
and facilities
where ihe benefit to the Charity 15 re&50nably quantifiable, measurable and
material.
Volunteer help
The value of anyvolunteer help received is not included in the accounts.
Investment income Thi5 15 included in the accounts when receivable.
Gains/llossesl on
This indudes any gain or Soss resultin8 from rewdluing Énvestments to market value
revaluation of fixed at the end of the year.
assets
Gainslllossesl on
investment assets
Thts Includes any goin or loss on the sale of investments.
page 9

Knowsley Foodbank
Notes to the Accounts
Expendlture
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expendiwre includes any VAT which
cannot be fully recovered, and 15 reported as part of the ex￿n￿lture to which it
relates.
Expenditure on
These comprise the tosts a55OCiated with attracting voluntary income. fvndraising
ralslng fund5
trading costs and investment management tosts.
Expenditure on
These compTise the costs incurred by the Charity in the delNery of its activities and
charitable actNities serwces in the fvrtherance of its objects. induding the making of grants and
governan￿ costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any audivindependent examination fee5,
costs linked to the stTètegic management of the Charity. together with a share of
other administrat￿n costs.
These are support tosts not allocated to a particular artlvlty-
Grants payèble
Governance costs
Other expenditure
Taxatlon
The charity is exempt from Corporation tax on its tharitable actiwties.
Freehold investment propeity
Investment propertie5 are mèasured initially at cost and sub5eqvently at fair value at each balance sheet
date and are not depreciated. All gains or losses are tsken to the Statement of Financial ActNitfjes as they
arise.
stocks
Stock is included at the lower of tost or net realIsab￿ value. Donated items of stock are recognised at fair
value which s the amount the chartty woukl have been willing to pay for the Items on the open market.
Trdde and othei debto
Trade and other debtors are reco8nised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the ststement of financial position, bank overdrafts are shown within borrowin85 or current liabilities.
In the Statement of Cash Flows. cash and cash equtvalents are shown net of bank overdrafts that are
payable on demand and form an integral part of the companvs cash management
Trade aThl other credito
Short temi creditors are measured at the transartion price. Other ueditofs and provisions are recoyised
where the charity has a present obligaiion resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provEions are nornialty recogntsed at their settlernent amount after
allowingfor any trade discounts due.
Page 10

Knowsley Foodbank
Notes tothe ￿coUnt$
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreh8n currènties
Monetary assets and liabilitie5 denominated in currencies other thèn the functK)nal currency of the
charity are translated at the Tates ol exchange prevailing at the end of the reporting period.
Tran5aCtiofts in currenaes other than the functional currenty of the charity are recorded at the rate of
exchan8e on the date that the tran5artion occurred.
All exchange dtfferences are are taken into account in arriviro at net Incomelexpenditure.
ased assets
Where the charity enters into a lease which ent3iLs taking substantial￿ all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the rrsks and reward5 of ownership to charity are cla55Èfied
as operatin8 leases.
Assets held under finance leases are initialty reco8nised 35 assets of the charity at their fatr value at the
inception of the lease or. if lower. at the Present value of the minimum lease payments. The
correspondin8 liability to the lessor is included in the balance sheet date as a finance lease Obl￿atiOn.
Lease payrnents are apKx)rtioned between finante expenses and redurtion of the lease obligation so as to
achieve a constant rate of interest on the remaining balan￿ of the liability. Finance expenses are
recognised immediately. unless they are dFrettly attributsble to qualÉfying assets. in which c3se they are
capitalised in ac¢ordante with the charity's policy on borrowing costs.
Assets held under finan￿ leases are depreciated in the same way as owned assets.
Operating lease payrnents are ￿co￿nised as an expense on a straighi-line basis over the lease terni.
In the event that lease in￿ntiVeS are received to enter into operating leases. such incentives are
recognised a5 a liability. The aggregate benefit of incenti¥es is recognised as a reduction of rental
expense on a straight-line bask5.
Penslon costs
The charity operates a defined Contrib￿lon plan for its employee5. A defined contTibution plan is a
pension plan underwhich the company pays ffixed tontributions into a separate entity. on￿ the
contribution5 have been paid the company has no fvrther payments obligatsons. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accl￿alS in the balance sheet.
The ￿Sets of the plan are held Separa￿1¥ from the company in independently administered funds.
Receipt of donated ɢ)ods. facllitles and services
All donated goods. faolities and semces received are recognised wÉthin incoming resources and
expenditure at an estimate of the v31ue to the thartty-
2 Company statW5
The company 15 a private company limited by guarantee and consequently doe5 not have share capital.
Pa8e li

Know51ey F¢)odbank
Notes to the Accounts
3 Income from donatlons and legacles
Unrestrlcted
Total
2022
Grants and donations
19.363
82.875
19.363
82,875
Food donation5
102,238
102,238
4 Income from charltable artivitses
Unrestrlcted
Total
2022
Services
868
S Expenditure on tharitable a¢tivitles
Total
2022
Expertditure on choritoble
octivitie5
Services
76.174
76.174
Governunce costs
76.174
76.174
6 Othèr eKpÈnditurè
un￿strICted
Total
2022
Employee costs
Premise5 cosIS
10,119
10.119
2.572
2,572
453
General administrative costs
453
13.144
13.144
Pa8e 12

Knowsley Foodbank
Notes to Accounts
7 Staff costs
2022
Salaries and wages
Social security costs
Pension costs
9.499
579
41
10,119
No employee receNed emoluments in excess of £60.(KXI.
The average monthly number of full time equiwdlent employees during the year was as follows..
2022
Number
General
8 Stocks
2022
Finished goods
6,701
6.701
Carrwn8 value analysed by activit￿5
2022
Food supplie5
6,701
6,701
9 DebtOTS
2022
Trade debtors
462
462
10 Creditor
amounts fallin8 due wlthin one year
2022
Trade cieilitors
Other taxes and soual security
Other credttors
2.308
1,869
4.677
Pa8e 13

Knowsley Foodbank
Note5 to the A¢counts
11 Movement in lunds
Incoming
resources
Ilndudi
Resources At 30 April
expended
2022
gainsllosses
Restricted funds:
Unrestrirted fund&
General funds
103.106
189,3181
13.788
Total funds
12 Anatysls of net assets between funds
103.106
189.3181
13,788
Unrestricted
fvnds
Totsl
Net current assets
13.788
13.788
13.788
13.788
13 Reconciliation ot net debt
At 30 April
2022
Cash flows
Cash and cash equivalents
11.302
11.302
11,302
11.302
Net debt
11.302
11.302
14 Commltrnents
Pension commitments
2022
The pension cost charge to the company
amounted to..
41
15 Related party disclosures
Controlllng porty
The company is Ilmfted by guarantee and has no share capitsl- thus no single party controls the company.
Page 14

Knowsley Foodbank
Detalled 5tatsment of financ￿1 Activi
for the period ended 30 April 2022
Unrestritted
funds Total funds
2022
2022
Income and endowments from:
Donation5 and legacies
Grants and donations
Food donations
19.363
82.875
102.238
19,363
82.875
102,238
Charitsble activities
Services
Total income and endowments
103,106
103,106
Expenditure on:
Charitable activities
Ser¥ice5
76,174
76.174
76,174
76.174
Total of expèNllture on charltable
activities
76.174
76.174
Employèe costs
Salarie5lwages
Employer's NIC
Pension costs
9.499
579
41
9.499
579
41
10.119
10.119
Premises Costs
Light, heat and power
2,572
2,572
2,572
2,572
General administrative costs.
Including depredatlon and
amortisation
Equipment repairs and
maintenance
Software. IT support and related
costs
280
173
173
453
453
Tot31 of expenditure of other costs
Total expenditure
13,144
13,144
89,318
89,318
Net 8ain5 on investments
Net Income
13.788
13.788
Net income before other
gainslllosses)
13.788
13.788
Pase 15

Knowsley Foodbank
Detsilèd Statement of Finandal Activths
Other Gains
Not movement in funds
13,788
13,788
Reconclliation of funds:
Total funds brought forward
Total funds carried forward
13.788
13.788
Pa8e 16