2023-04-30-accounts

			Pages
Trustees' Annual Report			2to4
Independent Examiner's	Report
Statement of Financial Activities
Summary Income and Expenditure		Account
Balance Sheet
Statement ofCash flows
Notes to the Accounts			10to 16
Detailed Statement ofFinancial Activities			17to 18

forthe year		ended 30April 2	023
				Unrestricted
				funds	Total funds	Total funds
				2023	2023	2022
			Notes	E	E	f
Income and		endowments
from:
Donations		and legacies		442,220	442,220	102,238
Charitable		activities		9,840	9,840	868
Total				452,060	452,060	103,106
Expenditure		on:
Charitable		activities		247,681	247,681	76,174
Other				185,241	185,241	13,144
Total				432,922	432,922	89,318
Net gains on		investments
Net income				19,138	19,138	13,788
Transfers between funds
Net income		before other
gains/(losses)				19,138	19,138	13,788
Other gains		and losses
Net movement in funds				19,138	19,138	13,788
Reconciliation offunds:
Totalfunds	brought forward			13,788	13,788
Total funds	carried forward			32,926	32,926	13,788

		2023	2022
		E	E
Income		452,060	103,106
Gross income forthe year		452,060	103,106
Expenditure		432,465	89,318
Depreciation	and charges for
impairment	offixed assets	457
Total expenditure forthe year		432,922	89,318
Net income	before tax for the year	19,138	13,788
Net income	forthe year	19,138	13,788

Knowsley Foodba Balance Sheet at 30April 2023	nk	nk
Company No.	CE028176		Notes	2023	2022
				6	f
Fixed assets
Tangible assets			10	1,826
				1,826
Current assets
Stocks			11	45,812	6,701
Debtors			12	5,205	462
Cash at bank and		in hand		14,011	11,302
				65,028	18,465
Creditors: Amount	falling due within one year		13	(33,928)	(4,677)
Net current assets				31,100	13,788
Total assets less current liabilities				32,926	13,788
Net assets excluding		pension asset or liability		32,926	13,788
Total net assets				32,926	13,788
The funds ofthe charity
Restricted funds			14
Unrestricted funds			14
General funds				32,926	13,788
				32,926	13,788
Reserves			14
Total funds				32,926	13,788

		2023	2022
		6	f
Cash flows from operating	activities
Net income per Statement	ofFinancial Activities	19,138	13,788
Adjustments for:
Depreciation ofproperty, plant and equipment		457
Increase in stocks		(39,111)	(6,701)
Increase in trade and other receivables		(4,743)	(462)
Increase in trade and other payables		29,251	4,677
Net cash provided by operating activities		4,992	11,302
Cash flows from investing	activities
Payments for property,	plant and equipment	(2,283)
Net cash used in investing	activities	(2,283)
Net cash from financing activities
Net increase in cash and cash equivalents		2,709	11,302
Cash and cash equivalents	at the beginning ofthe year	11,302
Cash and cash equivalents	at the end ofthe year	14,011	11,302
Components ofcash and cash equivalents
Cash and bank balances		14,011	11,302
		14,011	11,302

Republic o	f Ireland (FRS102)and the Companies Act 2006.	f Ireland (FRS102)and the Companies Act 2006.	f Ireland (FRS102)and the Companies Act 2006.
Change in	basis ofaccounting orto previous accounts
There has been no change tothe accounting policies (valuation rules and method						ofaccounting)			since
last year and		no changes have been made to accounts for previous years.
Fund accounting
Unrestricted		funds	These are available for use at the discretion ofthe trustees			in furtherance		of		the
			general objects ofthe charity.
Designated	funds		These are unrestricted funds earmarked by the trustees	for particular			purposes.
Revaluation		funds	These are unrestricted funds which include a revaluation		reserve representing						the
			restatement of investment assets at their market values.
Restricted	funds		These are available for use subject to restrictions imposed			by the donor		or	through
			terms ofan appeal.
Income
Recognition		of	Income is included in the Statement of Financial Activities		(SoFA) when		the		charity
income			becomes entitled to, and virtually certain to receive, the	income and the				amount of
			the income can be measured with sufficient reliability.
Income with		related	Where income has related expenditure the income and	related expenditure						is
expenditure			reported gross in the SoFA.
Donations	and		Voluntary income received by way ofgrants, donations and gifts is included						in		the
legacies			the SoFA when receivable and only when the Charity has		unconditional
			entitlement tothe income.
Tax reclaims		on	Income from tax reclaims is included in the SoFAat the same time as the
donations	and gifts		gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit tothe Charity is reasonably quantifiable,			measurable		and
			material.
Volunteer	help		The value ofany volunteer help received is not included	in		the accounts.
Investment		income	This is included in the accounts when receivable.
Gains/(losses) on			This includes any gain or loss resulting from revaluing investments to market							value
revaluation		offixed	at the end ofthe year.
assets
Gains/(losses) on			This includes any gain or loss on the sale of investments.
investment		assets

Knowsley Foodbank	Knowsley Foodbank
Notes tothe Accounts
Expenditure
Recognition	of	Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
expenditure		cannot be fully recovered, and is reported as part ofthe expenditure to which it
		relates.
Expenditure	on	These comprise the costs associated with attracting voluntary	income, fundraising
raising funds		trading costs and investment management costs.
Expenditure	on	These comprise the costs incurred by the Charity in the delivery ofits activities and
charitable activities		services in the furtherance of its objects, including the making	of	grants and
		governance costs.
Grants payable		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.
Governance	costs	These include those costs associated with meeting the constitutional and statutory
		requirements ofthe Charity, including any audit/independent	examination fees,
		costs linked tothe strategic management ofthe Charity, together		with a share of
		other administration costs.
Other expenditure		These are support costs not allocated to a particular activity.

3	Statemen	t	ofFinancial	Activities -prior year
						Unrestricted
						funds	Total funds
						2022	2022
Income and endowments				from:
	Donations		and legacies			102,238	102,238
	Charitable		activities			868	868
Total						103,106	103,106
Expenditure		on:
	Charitable		activities			76,174	76,174
	Other					13,144	13,144
Total						89,318	89,318
Net	income					13,788	13,788
Net	income before other
gains/(losses)						13,788	13,788
Other gains and losses:
Net	movement		in funds			13,788	13,788
Reconciliation			offunds:
Total funds carried forward						13,788	13,788
4	Income from donations			and legacies
					Unrestricted	Total	Total
						2023	2022
					E
	Grants and		donations		232,829	232,829	19,363
	Food donations				209,391	209,391	82,875
					442,220	442,220	102,238
5	Income from charitable			activities
					Unrestricted	Total	Total
						2023	2022
	Food				9,840	9,840	868
					9,840	9,840	868

6	Expenditure	on charit	a	ble activities
							Unrestricted	Total	Total
								2023	2022
	Expenditure	on charitable
	activities
	Food						243,344	243,344	76,174
	Grants made						3,770	3,770
	Governance	costs
	Accountancy						567	567
							247,681	247,681	76,174
7	Other expenditure
							Unrestricted	Total	Total
								2023	2022
	Employee costs						151,221	151,221	10,119
	Motor and travel costs						79	79
	Premises costs						30,752	30,752	2,572
	Amortisation,	depreciation,
	impairment,	profit/loss		on			457	457
	disposal offixed assets
	General administrative			costs			2,684	2,684	453
	Legal and professional			costs			48	48
							185,241	185,241	13,144
8	Net income	before transfers
							2023		2022
	This is stated	after charging:					E		E
	Depreciation	ofowned		fixed assets			457
9	Staff costs
							2023		2022
	Salaries and	wages					130,363		9,499
	Social security costs						7,296		579
	Pension costs						2,150		41
							139,809		10,119
	No employee	received		emoluments	in excess ofE60,000.
	The average	monthly	number offull		time equivalent	employees	during the year	was as follows:
							2023		2022
							Number		Number
	General						8		7

10	Tangible fix	ed	assets
						E	6
	Cost or revaluation
	Additions					2,283	2,283
	At 30April 2023					2,283	2,283
	Depreciation		and
	impairment
	Depreciation		charge for the			457	457
	year
	At 30April 2023					457	457
	Net book values
	At 30April 2023					1,826	1,826
11	Stocks
					2023		2022
					6		6
	Finished goods				45,812		6,701
					45,812		6,701
12	Debtors
					2023		2022
					6		6
	Trade debtors				5,205		462
					5,205		462
13	Creditors:
	amounts falling due within one year
					2023		2022
					6		6
	Trade creditors				7,803		2,308
	Other taxes	and social security			20,089		1,869
	Other creditors				6,036		500
					33,928		4,677
14	Movement	in	funds
					Incoming
					resources
					(including	Resources	At 30April
					other	expended	2023
				At 1May	gains/losses
				2022	)
					6
	Restricted funds:
	Unrestricted	funds:
	General funds			13,788	452,060	(432,922)	32,926
	Total funds			13,788	452,060	(432,922)	32,926

15	Analysis of		ne	t assets between funds
						Unrestricted
							Total
						funds
						f	f
	Fixed assets					1,826	1,826
	Net current		assets			31,100	31,100
						32,926	32,926
16	Reconciliation			ofnet debt
					At1May		At 30April
					2022	Cash flows	2023
					f	f	f
	Cash and cash			equivalents	11,302	2,709	14,011
					11,302	2,709	14,011
	Net debt				11,302	2,709	14,011
17	Commitments
	Pension commitments
					2023		2022
					f		f
	The pension		cost charge tothe company
	amounted	to:			2,150		41
18	Related party			disclosures
	Controlling		party

			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
			E	E	E
Income and endowments		from:
Donations and legacies
Grants and donations			232,829	232,829	19,363
Food donations			209,391	209,391	82,875
			442,220	442,220	102,238
Charitable activities
Food			9,840	9,840	868
			9,840	9,840	868
Total income and endowments			452,060	452,060	103,106
Expenditure on:
Charitable activities
Food			243,344	243,344	76,174
Grants made			3770	3770
			247,114	247,114	76,174
Governance costs
Accountancy			567	567
			567	567
Total ofexpenditure activities	on	charitable	247,681	247,681	76,174
Employee costs
Salaries/wages			130,363	130,363	9,499
Employer's NIC			7,296	7,296	579
Pension costs			2,150	2,150	41
Staff welfare			11,412	11,412
			151,221	151,221	10,119
Motor and travel costs
Travel and subsistence			79	79
			79	79
Premises costs
Rent			6,460	6,460
Light, heat and power			24,292	24,292	2,572
			30,752	30,752	2,572
General administrative		costs,
including depreciation		and
amortisation
Depreciation ofPlant		and	457	457
machinery
Bank charges			40	40

Knowsley Foodbank Detailed Statement ofFinancial Activities
Equipment leasing and hire charges	50	50
Equipment repairs and maintenance			280
General insurances	1,210	1,210
Information and publications	663	663
Software, ITsupport and related			173
costs
Subscriptions	720	720
Sundry expenses	1	1
	3,141	3,141	453
Legal and professional costs
Other legal and professional	48	48
costs
	48	48
Total ofexpenditure ofother costs	185,241	185,241	13,144
Total expenditure	432,922	432,922	89,318
Net gains on investments
Net income	19,138	19,138	13,788
Net income before other
gains/(losses)	19,138	19,138	13,788
Other Gains
Net movement in funds	19,138	19,138	13,788
Reconciliation offunds:
Total funds brought forward	13,788	13,788
Total funds carried forward	32,926	32,926	13,788