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2025-03-31-accounts

Charity registration number 1199124 (England and Wales)

HAILSHAM FOODBANK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

HAILSHAM FOODBANK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr M Brown
Mr S D Fry
Rev R M Graham
Mr C P Joyes
Father R P Kelly
Mr P Kigera
Mr S P Mewett
Charity number (England and Wales) 1199124
Principal address 4 Market Square
Hailsham
East Sussex
BN27 1AG
Independent examiner Colin Dadswell FCA FCCA DChA
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Bankers CAF Bank Ltd
25 Kings Hill
West Malling
Kent
ME19 4JQ

HAILSHAM FOODBANK

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7 - 17

HAILSHAM FOODBANK

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objects of the charity are the relief of financial hardship amongst people in Hailsham and the surrounding area in such ways as the Trustees from time-to-time think fit, in particular, but not exclusively by:

and to provide such services with a Christian ethos, supported by churches in Hailsham.

The Charity achieves these objects by providing a Foodbank service in the town in conjunction with the Trussell Trust.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Between April '24 and March '25 the foodbank gave out 4,789 emergency food parcels to local people. This is a 19% decrease compared to last year thanks to the continued work of the Financial Inclusion team in assisting people with income maximisation and debt. Due to the ongoing cost of living crisis, with many households struggling to balance their finances, 26% of the food given out had to be sourced from other foodbanks or purchased.

To help us keep up with the demand of purchasing food, a number of local companies have joined our Sponsor Our Shelves scheme, giving a monthly monetary donation. We've hosted a number of Community Breakfasts at a local church which have helped to gather more feedback from the wider community. One of these was as part Trussell's Guarantee Our Essentials campaign where people wrote their views on a tablecloth. Our Community Engagement & Campaigns Lead presented a local school with a certificate as the first to join a charter as part of their Fair for All Families campaign.

Volunteers have continued to play a vital role in serving people who use the foodbank, collecting donations and delivering to those who cannot access our distribution centre in Hailsham

Financial review

The Charity received income of £307,538 and incurred expenditure of £265,987 during the year ended 31 March 2025. The overall result for the year was a surplus of £41,551.

At 31 March 2025 the Charity had a positive fund balance of £219,231 made up of £44,552 in restricted funds and £174,679 in general unrestricted funds.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

HAILSHAM FOODBANK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The charity is a Charitable Incorporated Organisation, registered with the Charity Commission in England and Wales on 30 May 2022.

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr M Brown Mr S D Fry Rev R M Graham Mr C P Joyes Father R P Kelly Mr P Kigera Mr S P Mewett

Recruitment and appointment of trustees

New trustees with appropriate skills and experience are appointed as and when the need arises.

The trustees' report was approved by the Board of Trustees.

.............................. Mr S P Mewett Trustee

Date: .............................................

HAILSHAM FOODBANK

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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HAILSHAM FOODBANK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
250,762
51,992
Investments
4
4,784
-
Total income
255,546
51,992
Expenditure on:
Charitable activities
5
191,566
74,421
Other expenditure
10
-
-
Total expenditure
191,566
74,421
Net income/(expenditure)
63,980
(22,429)
Transfers between
funds
17
(22,800)
22,800
Net movement in
funds
7
41,180
371
Reconciliation of funds:
Fund balances at 1 April 2024
133,499
44,181
Fund balances at 31 March
2025
174,679
44,552
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
302,754
288,651
69,783
4,784
1,854
-
307,538
290,505
69,783
265,987
185,101
49,333
-
1,308
-
265,987
186,409
49,333
41,551
104,096
20,450
-
(1,502)
1,502
41,551
102,594
21,952
177,680
30,905
22,229
219,231
133,499
44,181
Total
2024
£
358,434
1,854
360,288
234,434
1,308
235,742
124,546
-
124,546
53,134
177,680

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HAILSHAM FOODBANK

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

2025
Notes
£
Fixed assets
Property, plant and equipment
12
Current assets
Inventories
13
3,240
Trade and other receivables
14
7,005
Cash at bank and in hand
204,834
215,079
Current liabilities
15
(2,974)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds
18
The financial statements were approved by the trustees on .........................
..............................
..............................
Mr P Kigera
Mr S P Mewett
Trustee
Trustee
£
7,126
212,105
219,231
44,552
174,679
219,231
2024
£
1,399
9,258
166,827
177,484
(8,483)
£
8,679
169,001
177,680
44,181
133,499
177,680

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Hailsham Foodbank is a Charitable Incorporated Organisation registered 30 May 2022.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

Donated goods and services

Where practicable, the value gifts in kind donated for distribution to the beneficiaries of the charity are shown as income in the financial statements upon receipt. Donated food for the Foodbank has been measured at £2.79/kg (2024: £2.37/kg). This value is recognised as a component of donations with an equivalent amount recognised as charitable expenditure.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and fittings 20% Reducing Balance Computers 20% Reducing Balance Motor vehicles 20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Inventories

The Balance sheet includes the estimated value of food held at the year end for distribution to beneficiaries in the next financial period. The estimated cost of food is calculated by weight at an average retail cost of £2.79 per kilogram (2024: £2.37 per kilogram).

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
134,399
-
Grants
26,939
51,992
Donated goods and
services
89,424
-
250,762
51,992
Donations and gifts
Donations
129,605
-
Gift aid recovered
4,794
-
Funds transferred from
The Crosslink Trust
-
-
134,399
-
Grants
East Sussex County
Council
11,840
-
Trussell Trust
7,960
50,957
PJ Skips
-
-
Crowdfunding
2,439
-
Sussex Community
Foundation
-
-
Groundwork UK
-
-
Chalk Cliff Trust
-
-
Sponsor Our Shelves
4,200
-
Other grants under
£1,000
500
1,035
26,939
51,992
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
134,399
170,825
-
78,931
27,605
69,783
89,424
90,221
-
302,754
288,651
69,783
129,605
59,967
-
4,794
4,421
-
-
106,437
-
134,399
170,825
-
11,840
22,441
-
58,917
-
51,533
-
-
10,000
2,439
3,314
-
-
-
2,500
-
1,500
-
-
-
4,485
4,200
-
-
1,535
350
1,265
78,931
27,605
69,783
Total
2024
£
170,825
97,388
90,221
358,434
59,967
4,421
106,437
170,825
22,441
51,533
10,000
3,314
2,500
1,500
4,485
-
1,615
97,388

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 4,784 1,854
Expenditure on charitable activities
Foodbank Foodbank
2025 2024
£ £
Direct costs
Staff costs 118,153 74,096
Depreciation and impairment 1,753 2,170
Food purchases and value of donated food 95,249 104,641
Motor expenses 2,794 2,246
Sundry expenses 1,144 184
Waste disposal 1,453 1,600
Warehouse expenses 198 884
Van rental costs - 139
Community Money Advice costs 13,778 19,198
Acts 435 gifts 1,035 1,370
235,557 206,528
Share of support and governance costs (see note 6)
Support 23,262 21,703
Governance 7,168 6,203
265,987 234,434
Analysis by fund
Unrestricted funds 191,566 185,101
Restricted funds 74,421 49,333
265,987 234,434

5 Expenditure on charitable activities

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Support costs allocated to activities

Rent and rates
Telecommunications and IT
Office expenses
Insurance
Light and heat
Software fees and licensing
Training
Bank charges
Governance costs
Analysed between:
Foodbank
Governance costs comprise:
Independent examination fees
Accountancy
Legal and professional
Bookkeeping
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned property, plant and equipment
Loss on disposal of property, plant and equipment
2025
£
11,391
2,473
1,380
2,540
4,024
1,513
273
77
6,759
30,430
30,430
2025
£
570
1,368
1,012
3,809
6,759
2025
£
570
1,753
-
2024
£
13,634
2,285
1,527
1,487
470
1,548
685
67
6,203
27,906
27,906
2024
£
540
1,212
730
3,721
6,203
2024
£
540
2,170
1,308

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
5 3
Employment costs 2025 2024
£ £
Wages and salaries 109,903 70,842
Social security costs 4,618 613
Other pension costs 3,632 2,641
118,153 74,096
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 35,662 33,668
10 Other expenditure
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets - 1,308
11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12
Property, plant and equipment
Fixtures and
fittings
Computers
£
£
Cost
At 1 April 2024
5,546
2,897
Additions
-
200
At 31 March 2025
5,546
3,097
Depreciation and impairment
At 1 April 2024
1,997
967
Depreciation charged in the year
710
403
At 31 March 2025
2,707
1,370
Carrying amount
At 31 March 2025
2,839
1,727
At 31 March 2024
3,550
1,929
13
Inventories
Finished goods and goods for resale
14
Trade and other receivables
Amounts falling due within one year:
Other receivables
Prepayments and accrued income
15
Current liabilities
Accruals and deferred income
16
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
Motor
vehicles
£
4,000
-
4,000
800
640
1,440
2,560
3,200
2025
£
3,240
2025
£
5,242
1,763
7,005
2025
£
2,974
2025
£
3,632
Total
£
12,443
200
12,643
3,764
1,753
5,517
7,126
8,679
2024
£
1,399
2024
£
8,224
1,034
9,258
2024
£
8,483
2024
£
2,641

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Retirement benefit schemes (Continued)

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At
Citizens Advice Adviser
Community Money Advice
Acts 435
Warehouse Supervisor
Warehouse Facilities
Organisation & Local
Mobilisation Grant
SCF re Social Media
Previous year:
At
Citizens Advice Adviser
Community Money Advice
Acts 435
Warehouse Supervisor
Warehouse Facilities
Organisation & Local
Mobilisation Grant
SCF re Social Media
1 April
2024
Incoming
resources
Resources
expended
Transfers
At 31 March
2025
£
£
£
£
£
-
5,000
(5,000)
-
-
-
10,468
(7,183)
-
3,285
-
1,035
(1,035)
-
-
2,228
-
(23,245)
21,017
-
5,923
-
(3,850)
-
2,073
33,530
35,489
(29,825)
-
39,194
2,500
-
(4,283)
1,783
-
44,181
51,992
(74,421)
22,800
44,552
1 April
2023
Incoming
resources
Resources
expended
Transfers
At 31 March
2024
£
£
£
£
£
5,000
4,485
(9,485)
-
-
8,074
-
(9,576)
1,502
-
-
1,265
(1,265)
-
-
6,617
17,464
(21,853)
-
2,228
2,538
4,200
(815)
-
5,923
-
39,869
(6,339)
-
33,530
-
2,500
-
-
2,500
22,229
69,783
(49,333)
1,502
44,181
1 April
2024
Incoming
resources
Resources
expended
Transfers
At 31 March
2025
£
£
£
£
£
-
5,000
(5,000)
-
-
-
10,468
(7,183)
-
3,285
-
1,035
(1,035)
-
-
2,228
-
(23,245)
21,017
-
5,923
-
(3,850)
-
2,073
33,530
35,489
(29,825)
-
39,194
2,500
-
(4,283)
1,783
-
44,181
51,992
(74,421)
22,800
44,552
1 April
2023
Incoming
resources
Resources
expended
Transfers
At 31 March
2024
£
£
£
£
£
5,000
4,485
(9,485)
-
-
8,074
-
(9,576)
1,502
-
-
1,265
(1,265)
-
-
6,617
17,464
(21,853)
-
2,228
2,538
4,200
(815)
-
5,923
-
39,869
(6,339)
-
33,530
-
2,500
-
-
2,500
22,229
69,783
(49,333)
1,502
44,181
44,181

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds (Continued)

Citizens Advice Adviser

Grant funding was received to cover the costs of providing an adviser from Citizens Advice who is based at the foodbank to provide advice to users as needs arise. Costs paid to the adviser are set against the funding received.

Community Money Advice

Grant funding was received to cover the costs of providing a Community Money Adviser who is based at the foodbank to provide financial advice to users as needs arise. Costs paid to the adviser are set against the funding received.

Acts 435

Acts 435 (registered charity number 1131305) is a platform that facilitates a connection between those who are in need and those who want to help. A partner charity can post a request for help on behalf of an individual onto the Acts 435 platform so it can be met by donors. The money collected by Acts 435 is distributed to the partnered charity. The partnered charity can then purchase the items appealed for and subsequently donate them to the individual in need. The restricted fund represents monies received from Acts 435 and the corresponding expenditure.

Warehouse Supervisor

Grant funding was received to offset the costs of employing a warehouse supervisor for additional hours. Wages paid to the supervisor are set against the funding received.

Organisation & Local Mobilisation Grant

Grant funding for a full time post of a Local Organiser to lead local campaigns looking at how to reduce poverty.

SCF re Social Media Grant

A grant from Sussex Community Foundation to fund the part time Communications Officer role.

Warehouse Facilities

Grant funding was received to offset the costs of renting a warehouse where food donations are stored. Rent and associated costs are charged to the fund.

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
General funds 133,499 255,546 (191,566) (22,800) 174,679
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 30,905 290,505 (186,409) (1,502) 133,499

HAILSHAM FOODBANK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Property, plant and equipment
7,126
-
Current assets/(liabilities)
167,553
44,552
174,679
44,552
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Property, plant and equipment
8,679
-
Current assets/(liabilities)
124,820
44,181
133,499
44,181
Total
2025
£
7,126
212,105
219,231
Total
2024
£
8,679
169,001
177,680

20 Related party transactions

There were no disclosable related party transactions during the year.