arity Number: 1200118 TWO RIVERS COMMUNtrY PATrItRY {A Charitat4e I￿orPo￿ted Organisation) FINANCIAL sfATEMETrirs For perw)d erKled 31 JULY 2023 Phoenix Accountsncy and Business Consultancy Llmited Two Rivers Communty Pantry Chatity Numbw: 12CM)118 Contents to the Financial Statements For the period ended 31 July 2023 Page Trustees Annual Report tndependent Examiners Staternent io Receipts and PayM￿ts Account li statement of Assets and Llabilities 12 Notes to the Financial Statern￿ts 13 Two Rrvers Communty Panty Charity Numter.. 12CQ118 Trustees Annual Report For the period ending 31 July 2023 The Trustees present their report with the irKJependenty examined finanaal statements of Two Rivers Community Panty, a Charitable InC￿wate￿ Organisation, for the period ending 31 July 2023. The financial ststements comply wrth the Charities Act 2011, the Conststution and Accounting and Charty Commission Guidance for Charities kyeparing ￿r accounts on the Receipts and Payments basis. Reference and Admlnlstrative Detalb (rf the Charfty, its Trustees and Advisers arne T¥￿ Rivers Community Panty 12(X]118 Charitable Incorporated organisat￿n Two Rrvers Communty Pantry Stanhope Street Goole East Y￿shIre DN14 5BE Name5 of Twstees who served during the perrod and slrKe tr* perEod end were as follows,. Adrian Wattam Anne Handley Sally Murdock (resigned 16 January 2024) Jayne Nendick (appointed 17 January 2024) The charlty is a Chariiatle Tncorw)rated Organisation (f￿ndatIon m¢4Jel). All of the Trustees are Members of the Charlty. If the Cto is wound up, the nEmbers of the CIO have liability to contrlbute to its assets and rK) personal resp)nsibility fw settling its debts and liabilities. un Phoenix Accountanry and Business Consultsncy Ltd Mortey's Cottage Morley's Yard Walkergate Bevertey East Yorkthire HU17 9BY Two Rivers Community Panty Trustees Annual Re For the perlod ending 31 July 2023 Charity Number: 12¢XI118 Katre Sauvage FCCA Katie Sauvage Accountancy Service5 Ltd 12 Pilgrims Close South Killingholme North Lincolnshire DN40 3HU nk Natwest PLC 13 PA)Othferry Road Goole East y[￿kshIre DN14 SGD Structure, Governance and MaMgwn&rt min Two Rivers Communlty Panty Is a Charitable Inccwated Organisationi registered wlth the Charity Commlssion on 18th August 2022 and governed by its Constituts'on (CIO ￿￿ndatIOn model). All of the Trustees are members of the Charity. If the CIO Is V￿urnI up, the members of the CIO have no liability to c￿tribute to Its assets and no personal re9x)nslbility for setdiThJ Its debts and liabilities, nt The Trustees forni the'Executive Committ￿. of the charity. Every Trustee is appointed for term of three years by a resolution passed at a properly convened meeting of the charity Trustees. In selecting individuals for appointment as charity Twstts, the current charity Trustees rnust have regard to the skirts, knowledge and experleno needed frx the effective administratton of the charity. The Constitutljn states that there must be at ￿st 3 tharlty Trustees and the maximum number of charty Trustees is 12. Any person retiring as a charity trustee is eligibfe for reappointmenL A charity Trustee who has Served for three consecutive terms may not be reaprA)inted for a fourth consecutive tem but may be reappjinted after an inteNal of at least one year. Two ￿'verS Community Pantry Trustees Annual Report For the period ending 31 July 2023 Tru Charity Number: 1200118 on New Trustes Und￿gO induction trdinin9. The inductK)n indudes a dtscussion about the role and respon&trAlities of Trustees, tr* activitr'es, aims arid objectives of the charity, the strutture of the organisats'on, tx)ard of Trustees, general prcredures of the organsation. New Trustees are introduced to members of staff arKI other Trustees, and are provided wrth the Chartty Cornmissions 'Roles and Responsibiliti'e5 of Trustees., the CLX￿titutlon, the latest ststutory financial statements, Annual Rek*Nt, and financial rep)rts provided to the board of TNstees. Any additional training required by the new Trustees will be Kjentified during induttlon, and may be requested at any pcint by new and existing Trithtees, where it is considered useful to their role as Trustee. The board of Tnjstees have overall responsibility for the Charlty. Trustees are aware that any conflKt of interest is declared and minuted. The board hokls a meetlng quarterly. The Charlty has a foundation constitution. The onty voting member5 of the Charity are the Charity Trustees. If the CIO Is wouNI up, the members of the CIO have no liability to contribute to Its assets and no personal responslbillty for settllng ts (th and liabilities. The major risks, to whlch the charity is exposed, as identified by tts Trustees have been reviewed and systems have been established to mitigate those nsks. All system5 and prc(edures are revlewed regularly to ensure ttw meet charlty law and our own organisations alms and objectlves. Objectlves and Actlvitles Two Rivers Community Pantry objects are: "The prevents'on or relief of poverty in Gcrf)le and the surrounding villages, by providing grants, items, and service5 to individuals in need andlor charities, or other organisations working to prevent or relieve poverty, in particular but not exclusivety by the provision of a foodbank and community supermarket specifically for those who are in poverty to provide food which they could not otherwise afford through a lack of means." Two ￿'verS Communty Pantry Charity Number: 1200118 Trustees Annual Report For the period ending 31 July 2023 fol In shaping our objectives for the following year and planning our activities, the Trustees have considered the Charity Commisslon's guidance on public benefit. The main objectives for 2023124 are; To continue evolving membership crf tts pantry to the k)cal community To C(￿tinUe developirKJ ￿lationShIpS with various agencles to support the needs of the local community To expand the list of sup￿1￿5 ￿rt￿) can provlde f(y)d and produce either free c slgnifiGintly discounted To evolve projeLts that SUPWJrt the local cotT￿unIty to overcome barriers and remeve povety. Achlevements and Performance During the financlal period we moved from operatlng as a project of East Riding Voluntary Actlon SeNices (ERVAS) Limited (now known as Communlty VISION (Voluntary Infrastrurture Support Involvlng OrganrsatKJns arKI Nettrvorks) CIO) to an independent CIO. Thls has been a learning curve for the Trustees, with devek)ping our own govefflan￿, policies and processes. An interlm payment frtyn general unrestrlcted funds held by East Riding Voluntsry ALtion Servlces (ERVAS) Ltd in relat*Jn to Two Rivws Community Pantry from pantry sales and provisSon of services has made during the year. A further payrnent will be made in the next accounting period. In addition, ERVAS recelved and holds some restritted fuThls in relation to the work of Two Rivers Community Pantry for which it holds contraLtual obligab'ons which It is legally responsible for comptying with. ERVAS continues to work wlth T¥%r* Rlvers Cornmunity Pantry to ensure these thnds are spent in line with the requirements ￿ the fund. This financial period has LEen one of continu&1 deveh)kThnt in addressing fcxxl poverty in Goc4e and tlk surrounding areas. We have continLRd our reach across our communty, providing focKJ and aSsiStsn￿ to residents in the area as well as working in part￿rshiP wlth other local charities. During the year our operation continued to be impacted by the cost of livlng crisls. The demand for emergency food r￿nained high as well as sub5idised produtr frcffi the pantry but we were able to cope thanks to the comnwtment of ¢)ur sfaff and volunteers and the generous supwrt of the community. Our aMbItic￿ is to enhan￿ our owation arml to go further to alleviate arKJ combat the causes of poverty. TV￿ Rivers Community Pantry Chaiity Number.. 1200118 Trustees Annual Report For the period ending 313uty 2023 ued A major step wa5 takw towards this year vthen V￿ completed the reftjrbishment of the former str(kroom into a wa￿￿ Spa￿ to suppcrt the communty. The cost of lfving crisis has continued to impact our community and we have seen considerable increase in those not nomially requiring support, especialty the escalation of the working poor. Towards the end of thts finanaal perk￿, we a150 developed a partnership with Humber Learnlng Consortium (HLC) for the delivery of initiatives that support beneficiaries numeracy skills and employability pathways, assisting them in day to day budgeting, and overcoming the various barriers they may have in pursuing their aspirations. Thi5 will commence delivery in the next financial period. We have worked dosdy with many agenoes induding East Rlding Voluntary Action Savices (ERVAS) Ltd and members of the East RJ'diThJ Food Poverty Alliance, Citizens Advice, Hull and East Yorkshire Credit Union, East Riding Adult Education, YMCA, L¢xal Growth Team at East Riding Council, Goole Town Council and may mrxe. We are proud to be part of a community that daily shows care and commitment to those encounterfng hardship* and a spirit of tcwhemess when times are challenging. All of our work is carried by a v40nderful group of local volunteers who do an amazlng Job and the food that we distribute still comes from the local communty. We must extend heartfelt thanks on behalf of the Trustees to our volunteers for their hard work, adaptability and dedication in a challenging environment. We also extend heartfelt thanks to our partner agencles, Humber Learning Consortium, kxal SUP￿larkets and stores who have supported us, as well as grant aiding bodles, I(￿al churches aNI particularly the l¢xal comrnunty who have contributed food and finan￿ to the Panty to ensu￿ its continued operation. The Two RNers Communty Panty board of Trustees is satysfied that In 2022123: Our work refiected our aims. Our resources were well marwed. Durlng the accLwntlng period we Ihive uNlertaken the follovhng actmties,. We have continued evofving membeishlp of the pantry to the local communty We have continued developing relakn'onships with var1(￿ agencles to supwt the needs of the local community We have expanded the list of suppliers wh) can prthfjde forxd and PrOd￿e either free or significantty discounted We have started preparat￿n$ for r￿V projects that support the local community overcome barriers, i.e. Mults'ply ar)d ExplorirKJ Opwrtunities wth HLC and the development of a Wam Sp We pathered with GcM)le Town c￿nc￿ to provKle a Christmas market Two Rivers Community Pan Charity Number: 1200118 Trustees Annual Report For the pttlod endin9 31 July 2023 ofA viti 02 We accessed funding from East Riding of Yorkshire G￿n(lI Emergency F￿d aTr Essential Supplies Fund. We have maintained our relats'onship with the East Riding Food Poverty AJIIan￿ (ERFPA) and continue to be a partrw on the Whlte G(M)ts stherr￿. Flnancial Rev5ew It is the aim of the Trustees to retain six mMths running costs in the unrestrlcted general fvnd to ensure adequate cash fbw and manage the organisation effectively. s￿ note 5 of the notes to the ftnancial staten￿ts for a detslled explanation of the Charlty's restricted funds. Plans for Future perf¢xls Please see main objertives the followirwj year. Looking ahead, and subject to flnance, we alm to urmjertske refurbishment of further space that will enable us to take catering prcrfjuce arKI rewrpose to into relevant portion sizes, naturally ensurlng Complian￿ wlth all rethnt leglslation. statement of Trustee's responslbllltles The charity Trustee5 are responsible for preparing a Trustees, Annual Rewrt and financlal ststernents in accordance wth applicab￿ law and Financial Reportlng Standard5. Charlty law requires the charity Trustees to prepare financial statements for each year whlch give a true and fair vieN of the stste of affairs of the charity. In Ilne wth the Charities Art 2011, the charity has elected to prepare their accounts on the Re￿ipts and Payments basis which is an acceptable format for non-company charifies with an income below £250,000. The Trustees are responsible for keepi￿ proper accountirMJ records that disd05e wlth reasonable accuracy at any time the financial FQgtion of the chartty and to enable them to ensure that the finanoal statements cornpty with the Chanties Act 2011. They are also responsiLle for safeguarding the assets of the charity and hence ta￿.ng reasonable steps for the prevention and deteCt￿n of fraud arKI other irregularlties. The Trustees are responsible for the maintenantr and integrity of the corporate and finanaal information included on the charity's website a￿1 the information SUP￿led to the Charity Commission. Legislation In the United Kingdom governing the p￿paration and disserninatic￿ of flnancial staternents may differ from legislation in other jurisdittions. Charity Number: 1200118 Two Rivers Community Pantry ## **Trustees Annual Report For the period ending 31 luly 2023** ## **Independent Examiner** Katie Sauvage FCCA was the Independent Examiner for the period ending 31 July 2023. ## **Statement of disclosure of information to Independent Examiner** We, the Trustees of the charity who held office at the date of approval of these financial statements, each confirm so far as we are aware, that: - there is no relevant information of which the charity's Independent Examiner is unaware; and - we have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant information and to establish that the charity's independent examiners are aware of that information. ## **Trustee Declaration** The Trustees declare that they have approved the Trustees Annual Report. Signed on behalf of the charity's Trustees Mrs Anne Handley **Chair of the board of Trustees** Date: 29 May 2024 **9** Two Rivers Community Pantry Charity Number: 1200118 ## **Independent Examiner's Report to the Members of** ## **Two Rivers Community Pantry** I report on the accounts of Two Rivers Community Pantry for the period ended 31 July 2023, which are set out on pages 11 to 17. ## **Responsibilities and basis of report** The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act''). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiners Statement:** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Katie Sauvage FCCA** Chartered Certified Accountant Katie Sauvage Accountancy Services Ltd 12 Pilgrims Close South Killingholme North Lincolnshire DN40 3HU Date: 29 May 2024 10 Ty￿ Rivers Community Pantry (Jarity Number: 1200118 Recelpts and Payments Account For the period ended 31 Juty 2023 2023 2023 2023 UnrestriLted Restrlcted Total Funds Funds Funds Receipts Donations Grants Community Pantry Saks Totsl Receipts 2,621 42,883 2,621 62,012 19,129 19 129 149 826 Payments Bank Charges aeaning and Repairs Equipment Events Foctyj and Essentral Items Charltsble Donations Insuran Membership Fees Office Costs Vehlcle C05ts Volunteer Costs Miscellaneous Total Paymeiits 195 2,106 13,625 195 2,106 15.444 5,000 24,303 7,160 221 96 561 1,106 3,427 322 20 905 59 941 1,819 5,0 12,fX12 12,301 5,160 221 477 1,106 3,427 322 6&7 Net Surplusl(d*ldt) 91,661 (1,776) 89,885 Monetary funds IKought forward Monetary fijftds transferred from East Riding Voluntary Action SeNces (ERVAS) Ltd 22.888 22,888 Monetsry fund$ carrted forward 114,549 (1.776) 112,773 The notes on pages 13 to 17 forn) part of these financial statements. Two Rlvers Comnwnlty Panty Charity Number: 121Y)118 Statement of Assets and LlabllltSes As at 31 Juty 2023 2023 Curwt Acccxjnt Sum-up Account Cash in Hand Tot•1 Monetsry Asmts 106,94S 379 li 773 CoMpr￿1r￿. Unrestritted Funds Restricted FurMIs 114,Y9 Non-Mon•tary Assets and Lthbllltl•s Flxed Ass•ts for th• Charlty's u Equiprnent Icr Equli Vehlcle Flxtures and Frttlngs 16,100 2.187 iO,tJ)i Trade Debto FuTrJirKJ pa￿ in arrus ERVAS fund transfer 2,951 5,897 Credlttys Trade Credltors ACCn￿lS 1,151 These flnandal statements vdere apwtyrfed ty the cThnrrlttee ( 5Sgned on Its behalf by: ao2 and Anne Hand*, Chalr of Trustee's The notes on pages 13 to 17 forn part rf these fina￿al state￿￿. 12 Two Rivers Communlty Pantry Charity Number: 12(h)118 Notss to the Finandal Statements For the period ended 31 July 2023 Accounting policies 1.1. Basls of Preparatlon The charity have prepared their accounts Im the R￿ipts aThd Payments basis In Ilne with Charity Commission guidan￿. Thts is an acceptable fomat for a Mn- company charty wlth an irKome below £250,000. This is the first per￿ of operation of the chaiity which was registered as a CIO on 18 August 2022. Prior to this, the activities w￿re operating as part of East Rlding Voluntsry Action Services (ERVAS) Ltd. A transfer of assets t)oth physical and monetsry wa5 made to the charty in the financial period, further transfers were made after the period erKI. As this is the firt aco)unting period of the chartty the accounts show no comparative figure 1.2. Golng Concern The Trustees consider the Charity to be a golng con￿rn. The accounts have been prepared this basis. 1.3. Fund actountlng Restrirted fun(is are fijnds which are to be used in accordance wlth speclfic restrictions irnposed by th)nors. Restricted furKls are accounted for Separate￿ to each other and to the CO￿ funding of the Charity. General funds are unrestricted funds which are available for use at the discretion of the trustees In the furtherarKe of the general cA)ject￿5 of tr* charty and which have not been designated for other twrpjses. Grants recelved Donor 2023 2023 Unrestrlrted Restrlrted Funds Funds 15,0(K) 2023 Total Funds 15,000 East RKling of Yorkshire Clwnal East Riding Voluntary Actlon Services (ERVAS) Ltd 13 Two Rivers Cfxnmunity Panty arity Number.. 1200118 Notes to the Flnanaal Statements For the perlod ended 31 July 2023 Equipment Equipment - Re￿ipts and Payments Account 2023 2023 Unrestricted Restrirted Funds Funds 13,585 919 2023 Tot Funds 14,504 40 900 Equipment witslised for charity use Equipment leased Equipment for distriLNJtion trj beneficiaries 900 Equlpment - ststement ol Assets and Liabilitles - at hlstorlcal cost Balance at 18 August 2022 Equipment capitslised in period Equiprnent transferred from East l￿ding Voluntary Action Services (ERVAS) Ltd Equlpment JCT Equipment Vehldes Flxturns Totsl and Flitings 2,529 1,470 io,(K)i 504 14,504 13,571 717 11,490 25,778 10 001 11994 40 282 The charity maintsins a fixed asset register. Transfer from east Rlding Voluntary Actkln Servlces (ERVAS) Ltd Two Rivers Q>mmunlty Pantry reglstered as a Charitable Incorporated Organlsation (CIO) wlth the Charity Commission (dprity number: 1200118) on 18 August 2022. Prior to registration, Two Rlvers Community Pantry was operating as a project of East RIdI￿j Voluntary Adion SeNces (ERVAS) Ltd {chanty number: 1121190). A transfer of assets both physical and rTh)netary was made to the tharity in the financial period, further transfers were made after the perrod end. Transfer from East Rldlng 2023 2023 Voluntary Actlon SeThices (ERVAS) Unrestslrted Restrfcted Ltd Funds Funds Monetsry Assets transferred Fixed assets transferred (at histoncal 22,888 25,778 2023 Total Funds 22,888 25,778 14 Two Rivers Community Panty Notes to the finanaal Statements For the perlod ended 31 Juty 2023 Charity Number: 1200118 Trdnsfer from East Ridlng Voluntary Action Serviw (ERVAS) Ltd (continued) All restricted grants reC￿ved and held by East Riding Voluntary Attion Servi (ERVAS) Ltd relating to the work of Two Rtvers Community Pantry have not been transferred to Two Rivers Community Pantry as ERVAS has contractual and legal obligation5. Two Rlvers Communty Panty continues to work with ERVAS to ensure that these funds are spent in line wth the requirements of the fund. Restrlcted Funds Balan Movement in Resources Retripts Payments Transfers Balance at 31 July 2023 18 August 2022 ERYC - Christmas Market ERYC - EmergerKy Ffy)d and Essential Supplies ERVAS - Emergency Food and Essential supplies ERVAS - Whlte Goods HLC- Multip 15,000) io,o(x) (5,880) 4,120 3,229 (8,122) (4,893) 900 (900) A brlef dexription of each of the ReStrtrt￿ Funds is given below: ERYC- Christmas Ma￿t Restricted funding was provided by East Rmding of Yorkshire COU￿1[ for a Christmas market in GO￿e. Two Rj'vers Community Pantry wcfked in partnership with Goole Town Councrl to organise arKI wovide a Chrlstma5 markeL ERYC- Emeryency Food and Essentlal Supplles Restrirted funding was provided by &ist RKling of Yorkth1￿ Council for ernergency food and essential supplie5 to support people in need. ERVAS - Emergency Food and Essentlal Supplies RestrKted funding was provided by East RKling Voluntary Action seNt￿ (ERVAS) Ltd from a restrth fund held on behatf of Two Rivers Community Pantry. These funds were originally rec￿Ved from East RKling of Yorkshire Council. This is being paid to Two Rrvers Community Pantry in arrears on receipt of an invoTrce afy evid￿ of spend. At the period e￿1 there is an outstanding amount due to Two Rivers Communty Panby, this ha5 bea) paid in the next accounting peric¥J. 15 Two Rrvers Community Pantry Charity Nurnber.. 1200118 Notes to the Financial Statements For the period ended 31 July 2023 Restricted funds (contlnued) ERVAS- Whlte Goods Restrirted funding was provided by East Riding Voluntary Action serrf1￿ (ERVAS) Ltd as lead partner on the White Go(x1s projert, furbjed by East Ridirrfj of y(￿hIre Counal. Two Rivers Cornmunlty Panty is a pather on this project. Reftrrals of people in need of large white g¢Jods are sent from partners to the lead partner who provide5 these items. In addition, partn￿5 are provid&J with funds to purchase small white gi)>Js such as air fryers and slow cookers. HLC - P4ultiply Restritted fvndiNJ was provided by Humber Leamlng Ccmsortlum as lead partner on the Multiply Proje¢ furKled by National Govemment through East Riding of Yortshire Counol. Two Rivers Community Pantry Is a partner on this projett providing numeracy skllls to people accesslng ts serrfices. Thls is belng paid to Two Rivers Community Pantry In arrears on recelpt of M)nitoring reports. At the peri￿ end trere is an outstanding amount due to Two Rivers Community Panty, thls has been pahl in the next accounting peritxl. Trustee Remuneratlon No reMUnera￿on directfy or Indlrecty of the funds of the Charity was pald or payable for the period to any trustee. There was reimbursement of travel expa)ses amounting to £754 pald to 2 trustees during the financial period. Related Party Transxtions Durlng the finanaal period the Charity had the following related party transactions with indlvlduafs and organisatM)n5 krk)wn to be cMnected to the Trustees. Individual Related Nature of swvice Party Anne Handley Amount Ronia CrMin Volunteer Eynses £ 900 (payments) Ronia Cronin is a volunteer of Two Rr¥ers Communty Partry and is the Sister of Anne Handley who is a Trustee of T¥￿ Rlvers Community Pantry. 16 Two Rivers Community Pantry Charty Number: 1200118 Notes to the Finanaal Statements for the period ended 31 July 2023 Members Atl of the Trustees are memb￿5 of the Charity. If the CIO is wound up, tre members of the CIO have no liability to Contri￿te to its assets no personal reswn5ibility for settling its debts and 1rdbll1t￿s. If ￿ Charity is wouThJ up or and after all its debts and liabilrties have been satisfied there rernains any pyopety, it shall not be paid to or distributed among the rnembers of the Charity but shall be given or transfe￿ed to some other charlty or charities having d)iects similar to the c&jects of the Charity. Golng Concern Trustees consider the Chanty to be a golng con￿rn fw a period of at least 12 months after the date on the Inde[￿KIent Examiners report as the Charity generates income through the ddivery of a Communty Supemiarket to ttr￿Se in need In the Goole a￿a. 17