REGISTERED CHARITY NUMBER: 1196612
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
FOR
CRESCENT FOOD BAINK
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BLI 3AJ

CRESCENT FOOD BANK
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
Page
Report of the Trustees
Ito3
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7t08
Detailed Statement of Financial Activities

CRESCENT FOOD BANK
REPORT OF THE TRUSTEES
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
The trustees present their report with the fmancial statements of the charity for the period 16 November 2021 to
31 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
'Accounting and Reporting by Charities, issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1196612
Principal address
The Mill
Prospect Street
Bolton
BLI 3QH
Trustees
F A Patel
M M Ismail
F Y Patel
ZHBUX
M Gajra
appointed 16.11.21
appointed 16.11.21
appointed 16.11.21
- appointed l 0.3.22
appointed 16.11.21
resigned 3.11.22
appointed 16.11.21
- resigned 21.7.22
A S Patel
Independent examiner
Adam J Syddall MA, ACA
Institute of Chartered Accountants in England & Wales
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BLI 3AJ
COMMENCEMENT OF ACTIVITIES
Crescent Food Bank (CFB) began operating early in 2021 though it was not until 16 November 2021 that charitable
status was granted. By that time CFB had received many voluntary donations and som¢ small grants to help with
operations. Prior to charity registration CFB had received a number of restricted donations by holding a fun run in the
summer of 2021 in aid of "Forgotten People" an organisation funding projects in the Gaza strip. These restricted
transactions are not reflected in these accounts as the money was raised and committed prior to the forniation of the
charity.
The unrestricted money which transferred from the unincorporated voluntary organisation to the Charitable Incorporated
Organisation amounted to £4,026.48 and is included within 'voluntary income,.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, dated 16th November 2021, a deed of trust and constitutes a
Charitable Incorporated Organisation.
Page I

CRESCENT FOOD BANK
REPORT OF THE TRUSTEES
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The charity shall have a board of trustees comprising at least 3 persons at all times.
New trustees may be recruited to the board at any time by the trustees. In selecting individuals for appointment as
trustees, the trustees will give due regard to the skills, knowledge and experience needed for the effective administration
of the charity.
The trustees may, by and from their number and from time to time, elect such officers (chair, secretary, treasurer) as they
see fit.
Induction and training of new trustees
Each new trustee must receive, on or before his or her first appointment a copy of the charity constitution and a copy of
the latest trustees, annual report and financial statements.New trustees must fill in a 'fit and proper, persons forn] and are
encouraged to familiarise themselves with the Charity Commission guidance "The essential trustee."
Organisational structure
As well as a board of trustees, at the date of this report the charity has a management sub-committee who are invited to
participate at trustee board meetings. The management committee currently consists of:_
MTYPatel
Y Ibrahim
M I Issop
AABUX
J Molvi
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are to prevent or relieve poverty in Bolton and the surrounding areas by providing food aid
and relief goods, in particular through the collection and distribution of donations and the operation of a food bank.
Significant activities
Since the charity was constituted, Crescent Food Bank (CFB) have helped the local community not only through the
operation of a food bank, staffed by volunteers, but have also run a number of related projects including .
the purchase and delivery of school food parcels
the distribution of household appliances and furniture to the needy
the collection and distribution of clothing and school uniforn]s
Public benefit
The trustees have given due regard to the Charity Commission's guidance on public benefit and are confident that
Crescent Food Bank benefits the community.
From 16th November 2021 to 3 1st March 2023 CFB distributed 2,084 food parcels, helped 6,055 people and provided
211,925 meals.
Volunteers
The charity relies entirely on volunteers and the trustees are very grateful for all those individuals who give up their time
to help those less fortunate.
Page 2

CRESCENT FOOD BANK
REPORT OF THE TRUSTEES
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
FINANCIAL REVIEW
Reserves policy
Crescent Food Bank relies on a mixture of grant funding and volunteer donations to meet its costs. Fixed costs are
relatively low and as such the trustees feel that a reserve of £10,000 is sufficient to enable core operations to continue
for at least 6 months albeit in a reduced capacity. At the period ended 31 March 2023 the charity held in excess of
£ I 0,000 in the general fund allowing the surplus to be designated to specific future projects.
Approved by order of the board of trustees on 25 January 2024 and signed on its behalf by:
F A Patel - Trustee
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CRESCENT FOOD BANK
I report on the accounts for the period 16 November 2021 to 31 March 2023, which are set out on pages five to eight.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 2011 ('the Act,).
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act,). In carrying
out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
that accounting records were not kept as required by section 13 0 of the Act; or
that the accounts do not accord with those records; or
that the accounts do not comply with the accounting requirements of the Act. or
that there is further inforn]ation needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Directions of the Charity Commission I have found no matters that require drawing to
your attention.
Adam J Syddall MA, ACA
Institute of Chartered Accountants in England & Wales
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BLI 3AJ
25 January 2024
Page 4

CRESCENT FOOD BANK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
Unrestricted
fund
Restricted
funds
Total
funds
Notes
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
Incoming resources from charitable activities
School Food Parcels
Furniture and appliances
Half Terni Food Provision
Food aid
Volunteer welfare
21,508
21,508
2,150
8,083
500
2,150
8,083
500
25,192
330
25,192
330
Total incoming resources
46,700
11,063
57,763
RESOURCES EXPENDED
Charitable activities
General
School Food Parcels
Furniture and appliances
Food aid
Volunteer welfare
Governance costs
6,370
6,370
2,650
8,083
19,798
1,176
480
2,650
8,083
19,798
846
480
330
Total resources expended
27,494
11,063
38,557
NET INCOMING RESOURCES
19,206
19,206
TOTAL FUNDS CARRIED FORWARD
19,206
19,206
The notes fonn part of these fmancial statements
Page 5

CRESCENT FOOD BANK
BALANCE SHEET
AT 31 MARCH 2023
Unrestricted
fund
Restricted
funds
Total
funds
Notes
CURRENT ASSETS
Cash at bank
19,686
19,686
CREDITORS
Amounts falling due within one year
(480)
(480)
NET CURRENT ASSETS
19,206
19,206
TOTAL ASSETS LESS CURRENT
LIABILITIES
19,206
19,206
NET ASSETS
19,206
19,206
FUNDS
Unrestricted funds
Restricted funds
19,206
TOTAL FUNDS
19,206
The fmancial statements were approved by the Board of Trustees on 25 January 2024 and were signed on its behalf by:
F A Patel -Trustee
The notes forni part of these fmancial statements
Page 6

CRESCENT FOOD BANK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
ACCOUNTIING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the
Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the
requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled
to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been allocated
to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the fmancial statements.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the period ended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the period ended 31 March 2023.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
480
MOVEMENT IN FUNDS
Net
movement in
funds
At 31.3.23
Unrestricted funds
General fund
19,206
19,206
TOTAL FUNDS
19,206
19,206
Page 7

CRESCENT FOOD BANK
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources Movement in
expended
funds
Unrestricted funds
General fund
46,700
(27,494)
19,206
Restricted funds
Furniture & Appliances
Volunteer welfare
School Food Parcels
8,083
330
2,650
(8,083)
(330)
(2,650)
11,063
(11,063)
TOTAL FUNDS
57,763
(38,557)
19,206
RELATED PARTY DISCLOSURES
There were no related paty transactions for the period to 31 March 2023.
Page 8

CRESCENT FOOD BANK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 16 NOVEMBER 2021 TO 31 MARCH 2023
INCOMING RESOURCES
Voluntary income
Donations
21,508
Incoming resources from charitable activities
Grants
36,255
Total incoming resources
57,763
RESOURCES EXPENDED
Charitable activities
Food and packaging
Furniture and appliances
Vouchers
19,798
8,083
3,435
31,316
Governance costs
Independent examination
480
Support costs
Management
Telephone
Postage and stationery
Computer expenses
Sundries
Repairs and renewals
Motor expenses & travel
25
877
1,553
1,142
3,071
93
6,761
Total resources expended
38,557
Net income
19,206
This page does not fonn part of the statutory fmancial statements
Page 9