||||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|