**Charity number: 1201310**
## **BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2024**
## **BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
|**CONTENTS**||
|---|---|
||Page|
|**Reference and administrative details of the charity, its trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Statement of cash flows**|8|
|**Notes to the financial statements**|9 - 14|
**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024**
## **Trustees**
Jacqueline Floyd Gillian Fourie Julie Mallinder-Smith Sarah Knowles
## **Charity registered number**
1201310
## **Principal office**
c/o Blackburn Foodbank, Oakenhurst Road, Blackburn, Lancashire, BB2 1SN
## **Accountants**
CW Accountants Limited, 45 Railway Road, Blackburn, Lancashire, BB1 1EZ
Page 1
**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024**
The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2023 to 31 March 2024.
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 governing document, 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**
## **a. POLICIES AND OBJECTIVES**
The objects of the charity are:-
i) to promote, preserve and protect the good health of residents of Blackburn with Darwen through the provision of assistance, support, education and practical support in the way food is produced, distributed, consumed and disposed of;
ii) to promote the preservation, conservation and protection of the environment and the prudent use of the resources applied to food production, distribution, consumption and disposal through assistance, education and practical support and by seeking to reduce the quantity of food going to landfill.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
## **a. REVIEW OF ACTIVITIES**
Achievements and performance
• At the start of the year we established a Good Food Charter which was coproduced with stakeholders and residents in the borough. This further set out our aims as an organization to:-
- Support everyone to have a good relationship with food
- Promote how we can eat more healthily
- Build our skills as a community around preparing, cooking & growing food
- Link up those who grow our food locally with local people
- Make good use of food surpluses & reduce food waste
- Support our communities to grow, cook & eat together
These aims shaped our workplan for the year. We ran a series of workshops on ‘Let’s Talk Food’ with local community groups, delivered community cooking workshops with both young people and adults to help people cook healthily on a budget and established a network of local growers to share skills, knowledge and produce. These conversations culminated in a fantastic ‘Let’s Talk Food’ conference which was well attended by both local residents and stakeholders.
In the second half of the year we built on these connections through funding from the Soil Association to create a ‘My Food Community’ programme with 15 residents attending workshops with the aim of improving the resilience of our local food system by learning, connecting and taking action together.
We received funding from Sustain to employ a Good Food Movement Coordinator on a fixed term basis. This funding gave us the opportunity to develop our relationships with local food producers, promote them on our website and establish a local producers directory on our website for residents to access to know where to buy good local food. We extended our community cookups programme through this funding and held two town centre events celebrating good local food.
The most significant achievement in the year was achieving ‘Sustainable Food Places Bronze Award’ which
Page 2
**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024**
recognises and celebrates the success of the Alliance alongside partners and residents in taking a joined up, holistic approach to food and that we are achieving significant positive change on a range of key food issues
## **Financial review**
## **a. GOING CONCERN**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
## **Structure, governance and management**
## **a. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES**
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **b. ORGANISATIONAL STRUCTURE AND DECISION MAKING**
Blackburn with Darwen Food Alliance is a charitable incorporated organisation established under a constitution which outlines the objects, powers and other guidance adopted. The charity trustees shall manage the affairs of the charity and may for that purpose exercise all the powers of the charity.
Every charity trustee must be a natural person and not under the age of sixteen. At least one of the trustees of the charity must be eighteen years of age or over. There must be at least three charity trustees. Apart from the first charity trustees, every trustee must be appointed for a fixed term by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.
The trustees who served during the year and up to the date of signature of the financial statements were: Jacqueline Floyd (Chair) Gillian Fourie Sarah Knowles Julie Mallinder-Smith Amanda Meachin (resigned 18 January 2025)
None of the trustees has any beneficial interest in the charity. The charity is a member of the Trussell Trust network of foodbanks. Policies and procedures adopted by the charity have been developed in line with best practice guidance.
## **Plans for future periods**
## **a. FUTURE DEVELOPMENTS**
We will work towards Sustainable Food Places Silver Award and increase our work around food equity with the Food Alliance taking a key role in centralising surplus food distribution across the borough. We will seek to engage young people further in the work of the Alliance and develop our relationships with local food producers and caterers.
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024**
This report was approved by the Trustees, on
and signed on their behalf by:
Page 4
**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLACKBURN WITH DARWEN FOOD ALLIANCE CIO (the 'charity')**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2024.
## **RESPONSIBILITIES AND BASIS OF REPORT**
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **INDEPENDENT EXAMINER'S STATEMENT**
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I can confirm that no 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 charity as required by section 130 of the 2011 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.
Signed:
Dated: 31/01/2025
Courtney Wright BA FCCA
45 Railway Road, Blackburn, Lancashire, BB1 1EZ
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024**
|**Unrestricted**
**funds**
**Note**
**2024**
**£**
**INCOME FROM:**
Donations and legacies
2
**39,868**
**TOTAL INCOME**
**39,868**
**EXPENDITURE ON:**
Charitable activities
4
**25,379**
**TOTAL EXPENDITURE**
5
**25,379**
**NET INCOME BEFORE OTHER RECOGNISED GAINS AND**
**LOSSES**
**14,489**
**NET MOVEMENT IN FUNDS**
**14,489**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**-**
**TOTAL FUNDS CARRIED FORWARD**
**14,489**|**Total**
**funds**
**2024**
**£**
**39,868**|
|---|---|
||**39,868**|
||**25,379**|
||**25,379**|
||**14,489**
**14,489**
**-**|
||**14,489**|
The notes on pages 9 to 14 form part of these financial statements.
Page 6
**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **BALANCE SHEET AS AT 31 MARCH 2024**
||||**2024**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**CURRENT ASSETS**||||
|Cash at bank and in hand||**14,734**||
|**CREDITORS:**amounts falling due within one year|9|**(245)**||
|**NET CURRENT ASSETS**|||**14,489**|
|**NET ASSETS**|||**14,489**|
|**CHARITY FUNDS**||||
|Unrestricted funds|10||**14,489**|
|**TOTAL FUNDS**|||**14,489**|
|The financial statements were approved by the Trustees on|and|signed on their|behalf, by:|
|The notes on pages 9 to 14 form part of these financial statements.||||
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024**
|**Note**
**Cash flows from operating activities**
Net cash provided by operating activities
11
**Change in cash and cash equivalents in the year**
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**
12|**2024**
**£**
**14,734**|
|---|---|
||**14,734**
**-**|
||**14,734**|
The notes on pages 9 to 14 form part of these financial statements.
Page 8
**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **1. ACCOUNTING POLICIES**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
Blackburn with Darwen Food Alliance CIO constitutes a public benefit entity as defined by FRS 102.
## **1.2 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **1. ACCOUNTING POLICIES (continued)**
## **1.3 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 allocated on the portion of the asset’s use.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
## **1.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **1.5 Cash at Bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.6 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
## **1.7 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **2. INCOME FROM DONATIONS AND LEGACIES**
|**Unrestricted**
**funds**
**2024**
**£**
Donations
**75**
Grants
**39,793**
Total donations and legacies
**39,868**
**DIRECT COSTS**
**Activities**
**£**
General office costs/ furniture
**2,920**
Stationery
**443**
Travel expenses
**224**
Wages and salaries
**21,547**
**25,134**|**Total**
**funds**
**2024**
**£**
**75**
**39,793**|
|---|---|
|||
|||
||**39,868**|
||**Total**
**2024**
**£**
**2,920**
**443**
**224**
**21,547**
**25,134**|
## **3. DIRECT COSTS**
## **4. GOVERNANCE COSTS**
|**GOVERNANCE COSTS**|||
|---|---|---|
||**Unrestricted**|**Total**|
||**funds**|**funds**|
||**2024**|**2024**|
||**£**|**£**|
|Governance accountancy costs|**245**|**245**|
## **5. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE**
|Charitable expenditure
Expenditure on governance|**Staff costs**
**Other costs**
**2024**
**£**
**2024**
**£**
**21,547**
**3,587**
**-**
**245**
**21,547**
**3,832**|**Total**
**2024**
**£**
**25,134**
**245**
**25,379**|
|---|---|---|
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **6. NET INCOME/(EXPENDITURE)**
During the year, no Trustees received any remuneration. During the year, no Trustees received any benefits in kind. During the year, no Trustees received any reimbursement of expenses.
## **7. AUDITORS' REMUNERATION**
The Independent Examiner's remuneration amounts to an Independent Examination fee of £ 245 (2023 - £ -). - -
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **8. STAFF COSTS**
|Staff costs were as follows:||
|---|---|
||**2024**|
||**£**|
|Wages and salaries|**21,547**|
The average number of persons employed by the charity during the year was as follows:
**2024 No. 2**
No employee received remuneration amounting to more than £60,000 in either year.
## **9. CREDITORS: Amounts falling due within one year**
|**CREDITORS: Amounts falling due within one year**||
|---|---|
||**2024**|
||**£**|
|Accruals and deferred income|**245**|
## **10. STATEMENT OF FUNDS**
## **STATEMENT OF FUNDS - CURRENT YEAR**
|||||**Balance at**|
|---|---|---|---|---|
||**Balance at**|||**31 March**|
||**1 April 2023**|**Income **|**Expenditure**|**2024**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|Other General funds|**-**|**39,868**|**(25,379)**|**14,489**|
## **SUMMARY OF FUNDS - CURRENT YEAR**
||||||**Balance at**|
|---|---|---|---|---|---|
|||**Balance at**|||**31 March**|
||**1**|**April 2023**|**Income **|**Expenditure**|**2024**|
|||**£**|**£**|**£**|**£**|
|General funds||**-**|**39,868**|**(25,379)**|**14,489**|
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**BLACKBURN WITH DARWEN FOOD ALLIANCE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **11. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|Net income for the year (as per Statement of Financial Activities)
**Adjustment for:**
Increase in creditors
**Net cash provided by operating activities**
**12.**
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash in hand
Total
**13.**
**RELATED PARTY TRANSACTIONS**|**2024**
**£**
**14,489**
**245**|
|---|---|
||**14,734**|
||**2024**
**£**
**14,734**|
||**14,734**|
|||
There have been no related party transactions throughout the financial year.
Page 14