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2024-12-31-accounts

Trustees’ Annual Report for St Ives Food Bank

Period: 01 January 2024 to 31 December 2024

Charity Registration Number: 1201246

Principal Address: 13 Coombe Road, Penzance, Cornwall TR18 3NP

Aims and Purposes:

All the activities of St Ives Food Bank are designed to achieve and promote the objects : of the charity as set out on the first page of the Constitution of the CIO, namely

postcode area in such ways as the trustees from time-to-time think fit, in particular, but not exclusively by:

a) providing emergency food, essential toiletries, and household items to individuals and families in need; and

b) such other means, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.

Where does our money come from?

Our income comes from a variety of sources including grants, public collections, monthly donations by individuals and a small unrestricted monthly donation from one hotel. A proportion of donated income is eligible for tax recovery in accordance with HMRC Gift Aid provisions.

One of our largest grants from the National Lottery is in a reserve account and is used for paying our property lease and developing the service. Our premises lease payment includes utility bills.

What do we do?

We support households who have been referred to us by professional support agencies. These are referred as either in food poverty or fuel poverty or both.

We ask these referrals to be renewed at least every six months to ensure clients have not found work or income to overcome their situation. Many of our clients have long term health and disability issues. Clients are asked to confirm their need of support each week by text message.

In the current year we have supported an average of 35 households per week (approximately 150,000 meals in the year) in the TR26 postcode area. This compares to

an average of 20 households in the previous year. At Christmas time we get additional referrals, for families particularly and people in supported living in di^iculty with additional costs incurred; during the 2024 season we provided 80 food parcels preChristmas. Demand for support increases by about 15% overall in the winter months due to the seasonal nature of paid work available in our area.

How we spent our money

Approximately 20% of our nonperishable food supplies are donated in kind at local food shops and other sources. Around £28,000 of our income is spent on topping up these supplies (about 20% of those supplies are donated from various sources) and providing fresh perishable foods, chilled and frozen to provide a healthier diet.

We also provide Utility support for clients facing fuel poverty; expenditure on this amounted to just over £3,500 in the financial year.

The remainder is spent on premises rental, equipment, training, packaging, collection and distribution of food, and administration costs. No salaries are paid; all human resources are met through generous support by volunteers.

REGISTERED CHARITY NUMBER: 1201246

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ST IVES FOOD BANK CIO

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

ST IVES FOOD BANK CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 7
Detailed Statement of Financial Activities 8

ST IVES FOOD BANK CIO

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Charitable Incorporated Organisation as defined by the Charities Act 2011 (hereinafter called the 'CIO').

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1201246

Principal address

13 Coombe Road Penzance Cornwall TR18 3NP

Trustees

Dr K Judkins (appointed 14/10/2022) Rev Christopher Wallis (appointed 14/10/2022) Pauline Stringer (appointed 14/10/2022) Roger Green (appointed 14/10/2022)

Independent Examiner

Robert Langley CTA ATT Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

Approved by order of the board of trustees on 22 May 2025 and signed on its behalf by:

Rev Christopher Wallis - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST IVES FOOD BANK CIO

Independent examiner's report to the trustees of St Ives Food Bank CIO

I report to the charity trustees on my examination of the accounts of St Ives Food Bank CIO (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.

Robert Langley CTA ATT

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

22 May 2025

Page 2

ST IVES FOOD BANK CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
2
Total
EXPENDITURE ON
Charitable activities
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
46,945
-
46,945
40,390
40,390
6,555
10,146
16,701
Restricted
funds
£
19,550
63
19,613
3,195
3,195
16,418
-
16,418
2024
Total
funds
£
66,495
63
66,558
43,585
43,585
22,973
10,146
33,119
2023
Total
funds
£
36,235
-
36,235
26,089
26,089
10,146
-
10,146

The notes form part of these financial statements

Page 3

ST IVES FOOD BANK CIO

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2024

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
6
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
7
Unrestricted funds
TOTAL FUNDS
2024
Total
funds
£
832
32,617
330
33,119
33,119
33,119
33,119
33,119
2023
Total
funds
£
925
9,521
300
10,146
10,146
10,146
10,146
10,146

The financial statements were approved by the Board of Trustees and authorised for issue on 22 May 2025 and were signed on its behalf by:

Rev Christopher Wallis - Trustee

The notes form part of these financial statements

Page 4

ST IVES FOOD BANK CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

2024 2023
£ £
Deposit account interest 63 -

continued...

Page 5

ST IVES FOOD BANK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the period ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the period ended 31 December 2023.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 36,235
Investment income -
Other income -
Total 36,235
EXPENDITURE ON
Charitable activities
Charitable activities 26,089
NET INCOME 10,146
RECONCILIATION OF FUNDS
Total funds brought forward -
TOTAL FUNDS CARRIED FORWARD 10,146

continued...

Page 6

ST IVES FOOD BANK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS

Plant and
machinery Totals
£ £
COST
At 1 January 2024 and 31 December 2024 1,028 1,028
DEPRECIATION
At 1 January 2024 103 103
Charge for year 93 93
At 31 December 2024 196 196
NET BOOK VALUE
At 31 December 2024 832 832
At 31 December 2023 925 925
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors 330 300

7. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1/1/24 in funds 31/12/24
£ £ £
Unrestricted funds
General fund 10,146 6,555 16,701
Restricted funds
The National Lottery Community Fund - 16,418 16,418
TOTAL FUNDS 10,146 22,973 33,119

The restricted fund relates to the grant funding received from The National Lottery Community Fund under the Community Organisations Cost of Living Fund.

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 7

ST IVES FOOD BANK CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Major Donations 20,728 7,500
Personal Donations 23,024 19,142
Client Emergency Utilities Fund - 698
HMRC Charities 3,193 -
Property Fund 19,550 -
Transfer from St Ives Food Bank prior to CIO status - 8,895
66,495 36,235
Investment income
Deposit account interest 63 -
Other income
Other income - -
Total incoming resources 66,558 36,235
EXPENDITURE
Charitable activities
Expenditure on Food 22,697 22,017
Client Emergency Utilities Fund 170 450
Facilities Hire and Utilities 3,195 500
Distribution and Packaging 3,648 1,872
Expenditure on Utilities eVouchers 8,959 -
Blanket Bank - 32
Administration costs 1,451 815
Equipment 2,942 -
Donations 100 -
Accountancy Fees 330 300
Plant and Machinery Depreciation 93 103
43,585 26,089
Total resources expended 43,585 26,089
Net income 22,973 10,146

This page does not form part of the statutory financial statements

Page 8

REGISTERED CHARITY NUMBER: 1201246

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ST IVES FOOD BANK CIO

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

ST IVES FOOD BANK CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 7
Detailed Statement of Financial Activities 8

ST IVES FOOD BANK CIO

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Charitable Incorporated Organisation as defined by the Charities Act 2011 (hereinafter called the 'CIO').

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1201246

Principal address

13 Coombe Road Penzance Cornwall TR18 3NP

Trustees

Dr K Judkins (appointed 14/10/2022) Rev Christopher Wallis (appointed 14/10/2022) Pauline Stringer (appointed 14/10/2022) Roger Green (appointed 14/10/2022)

Independent Examiner

Robert Langley CTA ATT Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

Approved by order of the board of trustees on 22 May 2025 and signed on its behalf by:

Rev Christopher Wallis - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST IVES FOOD BANK CIO

Independent examiner's report to the trustees of St Ives Food Bank CIO

I report to the charity trustees on my examination of the accounts of St Ives Food Bank CIO (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.

Robert Langley CTA ATT

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

22 May 2025

Page 2

ST IVES FOOD BANK CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
2
Total
EXPENDITURE ON
Charitable activities
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
46,945
-
46,945
40,390
40,390
6,555
10,146
16,701
Restricted
funds
£
19,550
63
19,613
3,195
3,195
16,418
-
16,418
2024
Total
funds
£
66,495
63
66,558
43,585
43,585
22,973
10,146
33,119
2023
Total
funds
£
36,235
-
36,235
26,089
26,089
10,146
-
10,146

The notes form part of these financial statements

Page 3

ST IVES FOOD BANK CIO

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2024

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
6
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
7
Unrestricted funds
TOTAL FUNDS
2024
Total
funds
£
832
32,617
330
33,119
33,119
33,119
33,119
33,119
2023
Total
funds
£
925
9,521
300
10,146
10,146
10,146
10,146
10,146

The financial statements were approved by the Board of Trustees and authorised for issue on 22 May 2025 and were signed on its behalf by:

Rev Christopher Wallis - Trustee

The notes form part of these financial statements

Page 4

ST IVES FOOD BANK CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

2024 2023
£ £
Deposit account interest 63 -

continued...

Page 5

ST IVES FOOD BANK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the period ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the period ended 31 December 2023.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 36,235
Investment income -
Other income -
Total 36,235
EXPENDITURE ON
Charitable activities
Charitable activities 26,089
NET INCOME 10,146
RECONCILIATION OF FUNDS
Total funds brought forward -
TOTAL FUNDS CARRIED FORWARD 10,146

continued...

Page 6

ST IVES FOOD BANK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS

Plant and
machinery Totals
£ £
COST
At 1 January 2024 and 31 December 2024 1,028 1,028
DEPRECIATION
At 1 January 2024 103 103
Charge for year 93 93
At 31 December 2024 196 196
NET BOOK VALUE
At 31 December 2024 832 832
At 31 December 2023 925 925
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors 330 300

7. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1/1/24 in funds 31/12/24
£ £ £
Unrestricted funds
General fund 10,146 6,555 16,701
Restricted funds
The National Lottery Community Fund - 16,418 16,418
TOTAL FUNDS 10,146 22,973 33,119

The restricted fund relates to the grant funding received from The National Lottery Community Fund under the Community Organisations Cost of Living Fund.

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 7

ST IVES FOOD BANK CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Major Donations 20,728 7,500
Personal Donations 23,024 19,142
Client Emergency Utilities Fund - 698
HMRC Charities 3,193 -
Property Fund 19,550 -
Transfer from St Ives Food Bank prior to CIO status - 8,895
66,495 36,235
Investment income
Deposit account interest 63 -
Other income
Other income - -
Total incoming resources 66,558 36,235
EXPENDITURE
Charitable activities
Expenditure on Food 22,697 22,017
Client Emergency Utilities Fund 170 450
Facilities Hire and Utilities 3,195 500
Distribution and Packaging 3,648 1,872
Expenditure on Utilities eVouchers 8,959 -
Blanket Bank - 32
Administration costs 1,451 815
Equipment 2,942 -
Donations 100 -
Accountancy Fees 330 300
Plant and Machinery Depreciation 93 103
43,585 26,089
Total resources expended 43,585 26,089
Net income 22,973 10,146

This page does not form part of the statutory financial statements

Page 8