REGISTERED CHARITY NUMBER.. 1196612 REPORT OFTHE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR CRESCENT FOOD BANK P B Syddall & Co Chartered Accountan15 Grdfton Hou5¢ 81 Chorley Old Road Bolion Lanca5hire BLI 3AJ
CRESCENT FOOD BANK CONTENTS OFTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 PAge Report of the Truslees Independent Examiner's Report Statement of Flnxncial Activities B81once Shett Notes to the Financial Statement5 DetAiled Statement of Fin8n¢io1 Aetivitie 12
CRESCENT FOOD BANK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trusre¢5 present their report with the financial SleMentS of the charity for the year ended J l March 2025. The trusi¢es have adopted the provisions of Accouniing and Reponing by Chariti¢s' Statement of Recommended Praciic¢ applicabl¢ io charitle5 preparin¥ their accounts in accordance wilh ihe Financial Reporting 8tandard applicable in the UK and Republkc of Ireland IFRS 102) leff¢ciive l January 2019). OIIJECTIVES AND AcfiviTIES Objectives and Aims '5-Iie objecis of the chariiy are to weveni or relieve poveTty in Bolion and the surrounding areas by providing fo(Kl aid nd reliel'g(bods, in particular ihrough the colleciion and disiribuiion of donaiions and the OP¢rniion of a food bank. Si%iiificaiJt g¢tivitles SIiiLe ihe charity was consiilu¢ed. Crescent FO Bank ICFBI have held ihe local Community not only through the op¢raiion of a food bank, staffed by volunreers. but have also rnn a number of related projects including .' Ihe pL1haSe and delivery of school food parcels lh¢ disiribuiion of household #ppliances and furniiure io the needy the ¢olleciion and distribution of clothing and school uniforms The 202412025 finoncial year marked one of the mosi impaciful and iransforrnaiional p¢riLKls for Cres¢¢nt FoL)d Bank. Rising demand driven by the cost of living crisis. major operdiional changes. muliiple iargeted projecis and strengthened rtnerships all ¢ontribuied 10 a year of .%ignifi¢ani growih tkspiie navigating iwo premises relocotions. Crestent Food Bank coniinued ro delLV¢T consisi¢ni, dignified and culturally appropria1¢ support io ihousands of households across Bolton. Public benefit The Iriisiees have given due r¢gard to the Charily Commis$ion'5 guidance on public benefii and are confident thai Cies¢¢ni food Bank benefils Ihe community. Fr()iii l $1 April 2U24 10 31 st March 2025.. 'I'oial People Helped. 6.679 oial Meals Provided. 192.155 'roial l>ar¢els Distribui¢d.. 2.023 I'olal Food Weighi Di$tribuied.. 35,807 kg {ov¢r 35 ionne5) Vulunte¢r5 ("rc5¢¢1)1 1."()vd Bank remains a proudly volunieer.led or8anisaiion, with volunieers ai ihe heart of ev¢Nhin¥ we do. This yca¥ we coniinued 10 r¢¢eive high numbers of volunieer applic¥iions from Ihe local communiiy. We also 5tren¥ihened partner5hip5 wiih10¢41 school$. directing hundreds of students ¢ach year io complete iheir Duke of Edinbiir¥h Award voluntary hours with us. Of these siudents. 1 l5v0 choose io stay on &$ long.temi volunieers. We now have over 70 active volunteers. made up of.. Rosiered volunieer5 supponing weekly operntions A Ile.xible volunieer pool for busy periods tk)IL 51udents, yvun8 aduli$. communiiy members and professionals Tlieir CL)mmitment ensured that Cresc¢ni Food Bank continued io operate seamlessly ihrou8h two relocations. major projects and record levels of demand. Page I
CRESCENT FOOD BANK REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE ChAritible Activities IMp¢t o( the Cosi of Living Crisis The oiigoiiigi t051 of liviiig crisis continued io place significani prtS5ure on households across Bolton Rising food c051S, Grenicr numbers of workino families seeking support Increascd school-based referrals Highei. deimand for emergency a5SlStan¢¢ at)d crisis parce15 More vulnerable families relying on community And siatutory support Operitioiial Tr#n$ition5: Premises Relocation Due 10 the planned rcnovalion of Proscl Mill. expecied to ¢ompleie in 2026, Cre5ceni Food Bank was required lo relo¢)te from lis long-slanding base. Augusl 2024. Moved Iiilo a temporary building lo ensure corhlinuity of servi¢¢s. October 2024 SiitC¢ssfully tTansiiioned into a new pemianenl premises in lh¢ same local area. Despite limited storage space, constant reorganisa¢ion, and increased operarional strain, not a sin81¢ w¢ekly session was Inissed Volunteers displayed txcepiional resilience. ensuring uninierrupied service provision tl)rou8hout boili moves. Proltets Delivered 111 202412024 EdLicalional Suppo11 (August 2024).. Provided e5seniial electronL¢ tablets for $tudenis from low-in¢ome famili¢5. Cliristinas School Parcels {Dec¢niber 2024). tklivered fe51ive food parcels io famili¢5 Identified by local school5. Schoi)l Unifoi'm 8uppon14 February 2025) Offered esseniial uniforni items 10 relieve financial pressure on farnilie5 Uiiliiy Bills Support (16 Febru&ry 20251.. A5s1sied households siru881ing 10 afford rising ga5 and electricity COSl5. Baby Essentials (March 2025)". Provided nappies, fomiulK wipes and basic iiems for families with infanis. Slrengthcning Community Partnersliips Cresceiii food Bank worked closely wilh schools. early help teams. social workers, housing providets and con)muniiy Olnisa111ls These pannerships en$ud accurate referrals. early interv¢n¢ion and coordinated support for Ilie Ino$i vulnerable. R¢cognilion'. King's Award for Voluntary Serv1¢¢ Nominatlon In 2025 Crescent Food Bank received official confirniation of its nominatitsn for the Kin8's Awai'd for Voluiilary Sei'vice. the liighe5t naiional honoiir for volunlary groups in ihe UK. This recognition refle¢ts the exiraordiiièry dedication of our volunie¢rs ind the si8nifi¢aThl posiiive impact the or8anisaiion has wiihin Ihe Bolton comlliiiiiiiy. Yelr oil Yc#r Compllrlson 202312024. Lower demand l¢ve15 Fewer projects and crisis inierveniions Pit11113¢5 siabilkty supported operations 202412025 Record levels of need due io worsening financial pressure5 6,679 people support¢d- highest 10 dale Over .35 ionnes of food disiribuied Two premises moves managed withoui service disruption Projecttons for 202512026 Wilh continued financial un¢ertainiy. Cre5ceni Food Bank anticipaies.. A l O to 15•/0 ris¢ in demand 2.200 to 2,300 parcels di5tribui¢d Meals exceedin8 200,000 38 10 40 ionnes of food dislribuled Growing reliance on ¢risi5 projecis (utiliiies. baby ess¢nlials. unifomis) Page 2
CRESCENT FOOD BANK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Conelusion The 202412025 financial year demonstrdied Cresceni Food Bank's resilience and unwavering commitment io the communiry Despiie major opernrional pressures and rising demand caused by the cost of living CTISIS. Ihe organisaiion provided e55eniial, dignified suppon w ihou5ands of people. With sirong pannerships, a dedicaied volunteer team and a growing recognition of our impaci. including a noininarion ror ihe King's Award for Voluniary Service. Crescenr Food Bank remain5 a vi[ lifeline for the Bolion communii FINANCIAL REVIEW PriiicipAI fut)ding Sources During) ihe year, Ihe ¢harity benefiied from £49.420 in grani funding. Reserves poliey Ci"¢5ceiii Food Bank relies on a mixture of 8rant fiu)din8 and volunieer donations io meei its costs. Fixed costs are r¢laiiwely low and as such the mistees fe¢1 ihat a reserve of £20.1)00 is sulTicient to enable core operaiions ro coniinu¢ tor ai leasl 6 moiiihs albeii in a reduced capaciiy. Ai Ilie perjud ended ) l March 2025 ihe charity held In excess of £35.500 in the 8enernl fund allowin8 the surplus to be desigiiated io specific furure proj¢¢is. STRUCTURF, GOVERNANCE AND MANAGEMENT Coi criiing documeni TIIL chLiriiy is conirolled by its governing dMent. daied 16rh November 2021. a deed of trnst and constituies a Chdriiable Incorporaied Or¥anisaiion. RL'Lruitment oppoin¢mtrii of new tru51ees Tl)L ch4irii}' shall have a board of irus1¢¢5 comprising ai l¢ast 3 persons at all times. New Ini4lees may be recruiied io the board ai any lime by Ihe trustees. In 5eleciing individuals foi appointmeni as Iriislces. Ihe Irusiees will ¥ive due regard io the skill& knowledge and experience needed for the effe¢iive adminislrarion ol. Ihe Lharily. Th¢1 Iruslees may. by and from their number and from lime w time. elect $uch otTic¢rs (chair. secretary. Ireasurerl as th¢y see fil. Oi'%#iii541ivnAI 51ruclure As well as a board of tru51ees. ai ihe dale of ihis report ihe charity has a management $u&¢ommitte¢ who are invi¢ed lo piil'licipdie at iTusiee iM)ard meetings. lijduilion iiijd training of new tru5tee5 r.clLlI new Irusiee inusi receive, on or before hi$ or her firsl apptsinlmeni a copy of ihe charity. constitution and a copy (Ff thi Iniest Irusiees. annual report and financial stalemen15.New Irus¢ees Inusi fill In a 'fit and properf persons lo1.1 and are cni(iursl¥ed 10 familiarise ihemselves wilh ihe Chartty Commi$5ion 8uidance "The essential trust¢¢.' RCFF.RF.NCE AND ADMINISTRATIVE DETAILS RL%15t¢r¢d Cli¥rily number I'riijcipal #ddress 295A Blackburn Road Bolton 1.18HB Page 3
CRLSCENT FOOD BANK REPORT OF THE TRUSTEES FOR THE YEAR ENDED31 MARCH 2025 Ti'ustccs F A Patel M M Ismail F Y Patel {resigtted 31.7.24) ZHBUX Y M H Ibrahim {appointed l.8.241 liidcpendeiit Examiner Adain I Syddall MA, FCA P B syddall & Co Chanered Accountant5 Grafton House 8 5 Chorley Old Road Bolion LancAshire BLI 3AJ Approved by order of the bo¥Td of irustees on 27 Janu¥ry 2026 and signed on its behalf by.. r A Paiel Trustee Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRESCENT FOOD BANK Indepenijent examiner'5 report to the tru5te¢5 of Crescent Food Bank I report io the chariiy trustees on my examination of the a¢Gounts of Cr¢scenr F1 Bank (the Trust) for the year ended JI MaTch 2025. Responsibiliii¢5 and basi$ of report As rhe chariry trustees of the Trusi you are responsible ftir the preparalion of the accounts in accordan¢e with th¢ requirements of the Charities Act 2011 {'Ihe A¢t'). I report in r¢speci of my examination of ihe Trusi's accounis carried oui under Seciion 145 of the Act and in carrying oui nis exaEnination I have followed all applicable Dire¢tions given by the Charity Commission under Section 14515)Ibl of the Act. Indepetkdeiit txgmiDer's stalemcnt I lidve coinpleted Iny examination. I confirnj thal no material matters have come lo my attention in connection with the exainination giving me couse io believe ihai in thy rnaierial rpect.. accouThling records were not kept in resped of ihe Trusi as required by Seciion 130 of the Act: or the accounis do noi ac¢ord wilh rhose records; or the accoun¢s do not comply with the applicable requirements conceming the fomi and content of account5 sel out in th¢ Charities {Accounis and Reports) Regulation5 2008 other ihan any requirement thai rhe accounrs &thve true and fair view which Is noi a maller considered as part of an independent exarnination. I h£ive no concerns and have come rOSS Tho oiher rnaii¢rs in conn¢ciion with ihe examinaiion io which alleniion should be drawn In ihis repon In ord¢T io enable a proper widersthnding of the ac¢ounts io be r¢¥ched. Ad*in J Syddall MA, FCA P B Syddall & Co Chc1rter¢d Ac¢ounlanis Grnllon l.louse 81 Chnrley Old Road L4(Ilion LttiiLashire BLI IAJ 27 January 2026 Page 5
CRESCENT FOOD BANK TATEMF.NT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 Total funds Unres¢ricied fund Restricred funds Toial Notes INCOME AND ENDOWMENTS FROM Donations and legacies 9,916 9.916 10,470 ChRritible activities Grant kD¢ome 2,000 47,420 49,420 49.806 TotAI 11,916 47,420 59J36 00.276 r.XPENDITURE ON CIIAritable Activities General 18,409 42,350 60.759 37.472 NET INCOMEIIEXPENDITURE) <6.493) 5.070 (1,4231 22.804 RCCONCILIATION OF FUNDS Total fund$ broughi forward 42,010 42,010 19,206 TOTAL FUNDS CARRIED FORWARD 35,S17 5,070 40.587 42,010 The not¢$ forni part of ihese finan¢ial s¢aiements Page 6
CRESCENT FOOD BANK BALANCE SHEET 31 MARCH 2(125 31.J.25 Total funds 31.3.24 Total funds Unrestricied fijnd Restricted nds Not¢S CURRENT ASSETS Cash ai bank 30,117 5.0711 41,187 42,490 CREDITORS Amount% Ic111ingi due within one year (61JO) (600) {480} NET CURRENT ASSETS 35.517 5.070 40J87 42.010 TOTAL ASSETS LESS CURRENT LIAIIILITIES 35.517 5,07 40.587 42,010 NET ASSETS 35J17 5.070 40.587 42,010 FUNDS Uiiresiricied funds ResifiLied funds 35,517 5.U70 42,010 TOTAL FUNDS 40.587 42,010 The linan¢ial siaiements were approved by ihe Board of Tru$tees and auihorised for issue on 27 January 2026 and were signed on li$ behaifby.. F A Patel - "I rusiee The e5 fonn part of these financial Slaternents Page 7
CRESCENT FOOD BANK NOTES TO THE FINANCIAL STATEIMENTS FOR THE YEAR ENDED31 MARCH 2025 ACCOUNTING POLICIES Basis of preparing the financial statements Tlie financial statements of the charity. which is a public benefit eniity under FRS 102. have been prepared in a¢cord&n¢e wilh Ihe Charities SORP (FRS 102) 'Accouniing and Reporting by ChaTltie5' Stateineiit of Recommended Prnctice applicabl¢ lo charities preparing their aeeounts in accordance wilh (lie Finwicial R¢portiii8 Standard appli¢abl¢ In the UK and Republic of Ireland IFRS 102) (effeeiive l J3n112ry 2019),. Finaiici81 Reponing SiandaTd 102 The Financial Reporting Standard applicable in the UK and Republic or Ireland, aiid the Chariiies Act 2011. The financial statements have been prepared under ihe hi510rical co.li convention. Income A111ncome is recognised in the Staiemeni of Financial Aciiviiies onc¢ the ¢h4rity has entiilemeni to the funds. il is probable thai the income will be received and the amount can be measured reliably. Expenditure Li8biliiies are reco8nised a5 expendÈiure as soon as there is a legal or constru¢live obligation tominiiiing Ihe charity to thai expenditure, 11 is probable thpl 8 transfer of economic benefits will be required In seitlemenl aiid the amount of the obligaiiorb Can be measured reliably. Expenditure is accounted for on an accruals basis ai)d ha5 been Classified under headings thal aggregate all cost related io the caiegory. Where ¢05ts cannot b¢ direcily attributed to particular headings they have been allocated lo 8cliviiies on a basi5 consisieni with the use of resourc¢s. Taxalion The eliarity 15 exempt from lax on ils ¢h¥r1ble aciivities. Fiind ae¢oiinting Unrestricted funds can be us¢d in 4¢cordance with th¢ ¢harlble objettiv¢s oi the discreiion of the Irusiees. Restricied funds can only be used for particular T¢5tricied purpose$ within the object$ of tl)e charity. Reslriciioiis ai'ise when specified by the donor or when funds are rnised for particullr restricied puJyos¢s. Further explanation of the nature and purpose of each fund is included in ihe notes 10 the financial siat¢n)ei)rs. TIIUSTF.ES' REMUNERATION AND BENEFITS There w¢re no trustees. remuneration or other benefits for the year end¢d 31 March 2025 nor for the y¢ar elided 31 March 2024. Tru$lee5' cxpenses There were no Irusiees. expens¢s paid for the yethr ¢nded J l March 2025 nor for the y¢4r ended 31 March 2024. Page 8 coi)tinued.
CRESCENT FOOD BANK NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcfiviTIES Unr¢sl¢[ed fund R¢stricted funds ToTal funds INCOME AND ENDOWMENTS FROM Donciiions and legacie5 10,470 10.470 Charitable clivities Grani income 49,806 49.806 Total 60.276 60.276 EXPENDITURE ON Charitable #¢tivities General 37,472 37.472 NET INCOME 22.804 22.804 RECONCILIATION OF FUNDS Toial funds brought forward 19.206 19.206 TOTAL FUNDS CARRIED FORWARD 42.010 42,010 CHEDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other creditors 600 480 MUVEMENT IN FUNDS Net movement in fund5 At 1.4.24 31.3.25 Uiir¢51ricted funds Generdl fund 42,010 (6,4931 35.517 Reiricled funds Resirici¢d fund 5.070 5,070 TOTAL FUNDS 42.010 (1,423) 40,5117 Page 9 01)Iinued...
CRESCENT FOOD BANK NOTES TO THE FINANCIAL STATEMENTS- continued FOR THF. YFAR ENDED31 IMARCH 202S MOVEMENT IN FUNDS- continued Nei movemenr in funds, included in ihe above are a5 follows.. In¢oming resour¢es Resources expended Moveiiieni Unrtstrtcted funds Gene¥al fund 11.916 118.409) 16,493) Restricted funds Restricted fund 47,420 (42J50) 5,070 TOTAL FUNDS $9J36 (60,7591 11,4231 CompAfAtives for mov¢meni In funds Nei movement in funds Ai 31.3.24 At 1.4.23 Unreslrl¢led funds Gene1'al fund 19.200 22,804 42.010 TOTAL FUNDS 19,206 22.804 42.010 Compiraiive nei movement in fund5, included In lh¢ abjve are a5 follows.. Incomin8 resoure¢5 Resources expended Moveireni in funds Uiiresiricted fund$ Gen¢ral fund 60,276 137.472) 22.804 TOTAL FUNDS 60.276 137,472) 22.804 A Current year 12 months and prior year 12 months combined position is as follows.. Net movement in fund3 Ai At 1.4.23 Unrestrlcted funds Genernl fund 19,206 35.517 Restrleled funds Resiri¢ted fund 5,070 5.070 TOTAL FUNDS 19.206 21.381 40.587 Page 10 coniinued...
CRESCENT FOOD BANK NOTES TO THE FINANCIAL STATEMENTS- tontinued FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS- eonlinu¢d A CUTreni year 12 rnonths and prior year 12 months wmbined movement in fiEnds. included in the above are 85 follows.. Incoming resources Resourc¢s ¢xp¢nded Moyemeni in funds Unrestricted funds General fund 72.192 (35,881) Restri¢¢ed funds Reslricied fund 47.420 {42.3501 5.070 TOTAL FUNDS 119.612 (98.231) 21.381 RELATED PARTY DISCLOSURES There were no relaied patfy tr4nsaciions for ihe year ended J l Mar¢h 2025. Page 11
CRESCENT FOOD BANK DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Doiiatioiis legxties Donations 9,916 10.470 Charitable ittlVLties Grants 49,420 49.806 Total iiietsming rtsouree$ 59,336 60,276 EXPENDITURE ChHritRble Hctivltles Food and packaging 36,314 3,070 3,117 165 4,900 878 18,305 5.460 7,712 143 Furi)Ilure and applian¢es Telephone Rooin rental Clothing Sj3 7.55 48,444 32.908 Support eo$i$ MAiiaRem¢nl Po$iage and $tHtionery Compuier expenses Sundi'ies Repairs and renewhls Moinr expense$ & travel 215 620 5.536 393 4,871 901 1.597 210 983 11,835 4.084 Governftnee Costs Iiidependeiii ¢xamlnth(ion 480 480 TOIAI resoure¢s ¢xpend¢d 60,759 37.472 Ntt lexptnditurtllincome (1.423) 22.804 This pase does noi forni pan ofihe siaiuiory financlal staiement5 Page 12