Charity registration number 1200548 (England and Wales)
BASKET BRIGADE UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
BASKET BRIGADE UK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr A W Snow Miss G G G Tailor Mr G A F Button Ms V Fernandis (Appointed 6 January 2025)
Charity number (England and Wales)
1200548
Independent examiner
HJS Accountants Limited Tagus House 9 Ocean Way Southampton Hampshire United Kingdom SO14 3TJ
BASKET BRIGADE UK
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 13 |
BASKET BRIGADE UK
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 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 trust deed, 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
To relieve the need of individuals and families in the UK, who are experiencing poverty or financial hardship at Christmas time, by the provision of food parcels, via a distribution network, to enable those in need access to a nutritious and substantial meal that they could not otherwise afford.
Public Benefit
The Trustees have considered the Charity Commission guidance on public benefit and consider that the objectives and activities of Basket Brigade provide the following benefit:
- The provision of food parcels. This is our primary objective and the focus of all our activities. Our extensive network provides a distribution system, for members of the public who are in financial difficulties, to provide baskets of food on the 23 December each year.
Achievements and performance
Significant activities and achievements against objectives
Delivering an event on 23 December 2024 resulting in 1,500 food baskets being built and delivered to families around London, which was supported by 600 volunteers. This activity meant that over 6,000 people in need were delivered food before Christmas.
Financial review
Going concern
The Charity has had a positive third year, generating an event surplus, with investment in systems, and is in a strong position to continue to hold additional annual events.
Reserves policy
Overall income in the year was £24,355 while expenditure was £23,832. The surplus before other gains and losses was therefore £523.
The majority of funds raised were from individual donations.
Reserves
It is the policy of the Charity to maintain sufficient reserves of £20,000 to ensure that the following years event can be held without additional funds being raised.
Structure, governance and management
The Charity is registered in England and Wales and governed by its Constitution of a Charitable Incorporated Organisation. It was registered on the 3 October 2022.
The trustees who served during the year and up to the date of signature of the financial statements were:
Mr A W Snow Miss G G G Tailor Miss R Gregory (Resigned 1 October 2024) Mr G A F Button Ms V Fernandis (Appointed 6 January 2025)
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BASKET BRIGADE UK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
Recruitment and appointment of trustees
Any new trustee appointed after the initial registration must have a minimum of 2 years experience helping to organise the event.
New trustees will receive induction and training in their role and this process is reviewed regularly by the Trustees.
Administrative Information
Chairman Mr G A F Button Secretary Miss G G G Tailor Treasurer Mr A W Snow Trustee Ms V Fernandis
Charity Office Address
HJS Accountants Limited Tagus House 9 Ocean Way Southampton SO14 3TJ
Email : info@basketbrigade.org.uk Website : www.basketbrigade.org.uk
The Trustees' report was approved by the Board of Trustees.
Mr G A F Button Trustee
21 July 2026
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BASKET BRIGADE UK
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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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BASKET BRIGADE UK
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BASKET BRIGADE UK
I report to the trustees on my examination of the financial statements of Basket Brigade UK (the Charity) for the year ended 30 September 2025.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the Charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Sarah Corbett FCA DChA
HJS Accountants Limited
Tagus House 9 Ocean Way Southampton Hampshire SO14 3TJ United Kingdom 21 July 2026
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BASKET BRIGADE UK
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 2 24,204 - Investments 3 151 - Total income 24,355 - Expenditure on: Charitable activities 4 23,832 - Total expenditure 23,832 - Net income 523 - Transfers between funds - - Net movement in funds 6 523 - Reconciliation of funds: Fund balances at 1 October 2024 40,853 5,343 Fund balances at 30 September 2025 41,376 5,343 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 24,204 26,757 17,074 151 - - 24,355 26,757 17,074 23,832 22,221 - 23,832 22,221 - 523 4,536 17,074 - 15,751 (15,751) 523 20,287 1,323 46,196 20,566 4,020 46,719 40,853 5,343 |
Total 2024 £ 43,831 - |
|---|---|---|
| 43,831 22,221 |
||
| 22,221 | ||
| 21,610 - |
||
| 21,610 24,586 |
||
| 46,196 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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BASKET BRIGADE UK
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
| Notes Fixed assets Intangible assets 9 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Income funds Restricted funds 11 Unrestricted funds |
2025 £ 37,639 (1,560) |
£ 10,640 36,079 46,719 5,343 41,376 46,719 |
2024 £ 41,982 (1,386) |
£ 5,600 40,596 |
|---|---|---|---|---|
| 46,196 | ||||
| 5,343 40,853 |
||||
| 46,196 |
The financial statements were approved by the Trustees on 21 July 2026
Mr G A F Button Trustee
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
Charity information
Basket Brigade UK is a charity registered in England and Wales. The Charity address is HJS Accountants Limited, Tagus House, 9 Ocean Way, Southampton, SO14 3TJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's Constitution of a Charitable Incorporation Organisation, 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 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.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
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.
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
(Continued)
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.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Software 5 years straight line
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible and intangible 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 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.
Basic financial assets
Basic financial assets, which include debtors 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.
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors 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 creditors 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 creditors 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.
1.9 Taxation
The Charity is exempt from Corporation Tax on its charitable activities and is not required to be registered for VAT purposes.
1.10 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.
2 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Donations and gifts | 24,204 | - | 24,204 | 26,757 | 17,074 | 43,831 |
- 3 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Interest receivable | 151 | - |
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
4 Expenditure on charitable activities
| Direct costs Cost of Food Basket Event Expenses Share of support and governance costs (see note 5) Support Governance Analysis by fund Unrestricted funds 5 Support costs allocated to activities Amortisation Bank fees and charges Credit card charges Entertainment Postage, printing, and stationery Advertising and marketing IT and internet Governance costs Analysed between: Charitable activities 6 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 Amortisation of intangible assets |
2025 £ 11,266 627 11,893 10,379 1,560 23,832 23,832 2025 £ 2,660 109 - 306 - 1,612 5,692 1,560 11,939 11,939 2025 £ 1,440 2,660 |
2024 £ 13,379 2,373 15,752 5,029 1,440 22,221 22,221 2024 £ 1,400 1 (50) - 91 1,512 2,129 1,386 6,469 6,469 2024 £ 1,320 1,400 |
|---|---|---|
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Intangible fixed assets
| Intangible fixed assets | ||
|---|---|---|
| Software | ||
| £ | ||
| Cost | ||
| At 1 October 2024 | 5,600 | |
| Additions | 7,700 | |
| At 30 September 2025 | 13,300 | |
| Amortisation and impairment | ||
| At 1 October 2024 | - | |
| Amortisation charged for the year | 2,660 | |
| At 30 September 2025 | 2,660 | |
| Carrying amount | ||
| At 30 September 2025 | 10,640 | |
| At 30 September 2024 | 5,600 | |
| Creditors: amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Accruals and deferred income | 1,560 | 1,386 |
10 Creditors: amounts falling due within one year
11 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 1 October | Incoming | Resources | Transfers | Gains and | At 30 | |
|---|---|---|---|---|---|---|
| 2024 | resources | expended | losses | September | ||
| 2025 | ||||||
| Provision of | ||||||
| food parcels | 5,343 | - | - | - | - | 5,343 |
| 5,343 | - | - | - | - | 5,343 |
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 11 | Restricted funds | (Continued) | |||||
|---|---|---|---|---|---|---|---|
| Previous year: | At 1 October | Incoming | Resources | Transfers | Gains and | At 30 | |
| 2023 | resources | expended | losses | September | |||
| 2024 | |||||||
| Provision of | |||||||
| food parcels | 4,020 | 17,074 | - | (15,980) | - | 5,343 | |
| 4,020 | 17,074 | - | (15,980) | - | 5,343 |
Provision of food parcels
Donations received from YES Group London CIC for the provision of food parcels.
12 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 October | Incoming | Resources | Transfers | At 30 | |
|---|---|---|---|---|---|
| 2024 | resources | expended | September | ||
| 2025 | |||||
| £ | £ | £ | £ | £ | |
| General funds | 40,853 | 24,355 | (23,832) | - | 41,376 |
| Previous year: | At 1 October | Incoming | Resources | Transfers | At 30 |
| 2023 | resources | expended | September | ||
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| General funds | 20,566 | 26,757 | (22,221) | 15,751 | 40,853 |
13 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 30 September 2025: Intangible fixed assets 10,640 - Current assets/(liabilities) 30,736 5,343 41,376 5,343 |
Total 2025 £ 10,640 36,079 |
|---|---|
| 46,719 |
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BASKET BRIGADE UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 13 | Analysis of net assets between funds | (Continued) | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| 2024 | 2024 | 2024 | ||
| £ | £ | £ | ||
| At 30 September 2024: | ||||
| Intangible fixed assets | 5,600 | - | 5,600 | |
| Current assets/(liabilities) | 35,253 | 5,343 | 40,596 | |
| 40,853 | 5,343 | 46,196 |
14 Related party transactions
There were no disclosable related party transactions during the year.
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