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2025-03-31-accounts

CHELWOOD FOODBANK PLUS (STOCKPORT)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025

Registered Charity No. 1201702

CHELWOOD FOODBANK PLUS (STOCKPORT)

INDEX

PAGE NUMBER

CONTENTS

1 - 4 TRUSTEES ANNUAL REPORT 5 INDEPENDENT EXAMINERS REPORT 6 STATEMENT OF FINANCIAL ACTIVITIES 7 BALANCE SHEET 8 STATEMENT OF CASH FLOWS 9 - 16 NOTES TO THE ACCOUNTS

1

CHELWOOD FOODBANK PLUS (STOCKPORT)

Report of the trustees for the year ended 31[st] March 2025

The trustees present their annual report and financial statements of the charity for the year ended 31[st] March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts 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 published (FRS 102) (effective 1 January 2019).

Reference and administrative information

Charity Name: Chelwood Foodbank Plus (Stockport) Charity Number: 1201702

Structure, governance and management

The Charity is a registered charity and is constituted under a trust deed dated 23 January 2023. On 6[th] December 2023, the assets of Chelwood Foodbank Plus (Stockport), charity number 1155933, were transferred to Chelwood Foodbank Plus (Stockport), charity number 1201702.

Trustees (up to the date of signing)

Michael Walton (resigned May 2025) Peter Burrows Rev. Stephen Hough Donald Philips Chair Ellen Brookes (appointed April 2024) Kamran Riaz-Mohammed Dr Christopher Summerton (appointed April 2025)

Principal Office

Chelwood Baptist Church Adswood Road Cheadle Hulme SK8 5QA

Independent Examiners

Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL

2

CHELWOOD FOODBANK PLUS (STOCKPORT)

Bankers

Lloyds Bank 25 Gresham Street London EC2V 7HN

Appointment of trustees

The trustees are elected on an annual basis.

Trustee induction and training

We had regular meetings for sharing knowledge and planned events during those meetings.

Objectives and activities

To provide support to families and individuals in the borough of Stockport experiencing food / financial poverty by:

A review of our achievements and performance: How our activities delivered public benefit

During the period the following number of clients were helped across Stockport and some areas of South Manchester:

Financial donations and supplies came from local individuals, businesses, church networks and social media and grants.

Financial review

The trustees have reviewed the accounts and consider them to be satisfactory.

Investment powers and policy

The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in a deposit account.

Reserves policy and going concern

The balance held in unrestricted reserves on 31[st] March 2025 was £218,182 of which £45,554 are free reserves after allowing for funds tied up in fixed assets.

The trustees aim to maintain sufficient reserves to meet day to day expenditure.

The Charity's main source of income is donations and grants. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.

3

CHELWOOD FOODBANK PLUS (STOCKPORT)

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks.

Plans for Future Periods

We have successfully transferred our assets and bank account from the old charity (1155933) to a CIO and are banking with Lloyds, having closed the Natwest account.

Our Reporting has become more sophisticated as we have been able to recruit extra volunteers to assist with the data inputting. This will further enable us to partner with other organisations targeting other areas of poverty. By proactively identifying the impact of data poverty on our community, we have effectively addressed digital exclusion through the establishment of a dedicated Databank at our Brinnington foodbank. We plan to have this service across all our foodbanks with more trained digital champions to assist clients with critical online applications and digital forms. In response to our identification of deep social poverty among our service users, we aim to recruit a volunteer chaplain to provide essential pastoral and spiritual support, offering a compassionate presence to assist clients through complex personal and social challenges. The Eco Project will continue its expansion through the consistent cultivation of fresh vegetables for our foodbank, a strategy that enhances our long-term sustainability by securing a reliable, locally grown food supply. Beyond food production, the project is designed as a catalyst for community participation, specifically targeting the alleviation of social isolation and low self-esteem by providing a space for clients and residents to learn new horticultural skills. A core component of our development plan includes the creation of a dedicated wellbeing area within the project site; this space will serve as a therapeutic resource for clients, volunteers, staff, and the wider community, fostering mental health resilience and social cohesion through a direct connection with nature. We would like to strengthen our partnership to support the development of a new sensory garden and indoor quiet room, at our Brinnington site. This initiative will directly address a critical gap in local infrastructure, as there are currently no comparable facilities available for residents and clients in the immediate area. By providing a tranquil, multisensory environment alongside a calm indoor space, we aim to deliver a high-impact, affordable service that supports parents in managing stress and improving their overall mental health. This project reflects our commitment to holistic community care, ensuring that essential wellbeing resources remain accessible to all, regardless of financial means, while fostering a supportive environment for families within the Brinnington community.

Zarach – Bed Project

We have ended our partnership with the charity in Leeds, by mutual agreement as they have decided to change their business model.

We remain steadfast in our mission to address bed poverty , a critical yet often hidden crisis affecting both adults and children in our community. Recognizing that a safe and comfortable place to sleep is

4

CHELWOOD FOODBANK PLUS (STOCKPORT)

fundamental to physical health and emotional wellbeing, we are continuing to provide bedframes, mattresses, and sofabeds. Our strategy provides targeted support for adults and pre- and post-school age children, who are often overlooked in this crisis, acknowledging that sleep security is a vital step toward personal stability and overall health for all.

To date we have provided 11 Double beds, 2 single beds, 1 sofa bed, 9 mattresses and 69 items of preloved bedding (eg: duvets, pillows, duvet cover and sheets).

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and 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 charity trustees to prepare financial statements for each 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 period. In preparing the financial statements, the trustees are required to:

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

Approved by the trustees and signed on their behalf by:


Donald Philips Chair

Date: 19[th] January 2026

5

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHELWOOD FOODBANK PLUS (STOCKPORT) REGISTERED CHARITY NO. 1201702

I report on the accounts of the charity, for the year ended 31[st] March 2025 which are set out on pages 6 to 16.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

It is my responsibility to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: …………………………………………………….

James Hilton Jones Hilton Jones t/a Community Accountancy Service Date: 19[th] January 2026 Hollinwood Business Centre, Albert Street, Oldham OL8 3QL

CHELWOOD FOODBANK PLUS (STOCKPORT)

6

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st March 2025

(including income and expenditure account)

Further Details
Income from:
Donations and legacies
(3)
Charitable Activities
(4)
Investment Income
Total
Expenditure on:
Raising Funds
(5)
Charitable Activities
(5)
Total
Net movement in funds
Transfers between funds
Reconciliation of funds
Total funds brought forward
(12)
Total funds carried forward
(12)
Total Funds
Total Funds
Unrestricted
Funds
Restricted
Funds
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
£
£
181,479
-
181,479
86,955
500
110,154
110,654
45,720
878
-
878
18
182,857
110,154
293,011
132,693
599
-
599
18
224,769
81,332
306,101
121,098
225,368
81,332
306,700
121,116
.
(42,511)
28,822
(13,689)
11,577
-
-
-
-
335,693
11,709
347,402
335,825
293,182
40,531
333,713
347,402

On 5th December 2023, the assets of Chelwood Foodbank Charity Number 1155933 were transferred to Chelwood Foodbank Charity Number 1201702.

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 8 to 16 form part of these accounts.

CHELWOOD FOODBANK PLUS (STOCKPORT)

7

BALANCE SHEET AS AT 31st MARCH 2025

Notes
Fixed assets:
Tangible assets
(9)
Total fixed assets
Current assets:
Debtors
(10)
Cash at Bank & in Hand
Total current assets
Liabilities:
Creditors: Amounts falling due within one year
(11)
Net current assets or liabilities
Total assets less current liabilities
Total net assets or liabilities
The funds of the charity:
Unrestricted income funds
(12)
Restricted income funds
(12)
Total charity funds
31st March
2025
31st March
2024
£
£
172,628
201,182
172,628
201,182
8,848
8,374
157,870
143,255
166,718
151,629
5,633
5,409
161,085
146,220
333,713
347,402
333,713
347,402
293,182
335,693
40,531
11,709
333,713
347,402

On 5th December 2023, the assets of Chelwood Foodbank Charity Number 1155933 were transferred to Chelwood Foodbank Charity Number 1201702.

Approved on behalf of the Trustees Management Committee

Donald Philips Chair

Date: 19th January 2026

The notes on pages 8 to 16 form part of these accounts.

CHELWOOD FOODBANK PLUS (STOCKPORT)

Net movement in funds
Add back depreciation
Bank Interest
Increase/(decrease) in creditors
Decrease/(increase) in debtors
Net cash used in operating activities
Cash flows from investment activities:
Purchase of fixed assets
Bank Interest
Net cash provided by investing activities
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
Statement of Cash Flows for year ended 31st March 2025
8
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
(13,689)
11,577
31,210
10,451
878
18
224
127
(474)
(1,626)
18,149
20,547
(2,656)
(78,792)
(878)
(18)
(3,534)
(78,810)
14,615
(58,263)
143,255
201,518
157,870
143,255

CHELWOOD FOODBANK PLUS (STOCKPORT)

9

Notes to the accounts for the year ended 31st March 2025

1. Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (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 1 January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

(b) Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 2 restricted funds.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

(c) Income recognition

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.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

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. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Donations in kind constitute food donations with the values estimated by the management committee.

(d) Expenditure Recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.

The allocation of support and governance costs is analysed in note 6.

CHELWOOD FOODBANK PLUS (STOCKPORT)

10

Notes to the accounts for the year ended 31st March 2025

(g) Costs of raising funds

The costs of associated with raising funds are Just Giving fees, website costs and advertising.

(h) Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:

Computers & Equipment 25% on cost
Vehicles 25% on cost
Fixtures & Fitting 25% on cost
Portacabin & Improvements to Leased Building 10% on cost

(i) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(j) Pensions

The charity operates an auto-enrolment pension scheme. It has no liability beyond paying the deductions to the pension company.

(k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(l) Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of the funds to a third party and the amount due to settle the obligation can be measured of estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind. Expenses paid to the trustees in the period totalled £nil (2024: £nil).

CHELWOOD FOODBANK PLUS (STOCKPORT)

11

Notes to the accounts for the year ended 31st March 2025

3. Donations and Legacies

3. Donations and Legacies
Donations
Zarach Bursary
Donations in Kind
Edgeley Hub
Fundraising Events
Previous reporting period
Donations
Zarach Bursary
Donations in Kind
Edgeley Hub
Fundraising Events
4. Income from charitable activities
Unrestricted Grants:
TK Maxx
Restricted Grants:
Stockport MBC - Household Support Fund
National Lottery Fund
National Lottery Fund - Cost of Living
Previous reporting period
Restricted Grants:
National Lottery Fund
National Lottery Fund - Cost of Living
Unrestricted
Restricted
Total Funds
Total Funds
Year Ended
31st March
2025
Year Ended
31st March
2025
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
£
£
87,304
-
87,304
25,800
7,500
-
7,500
3,300
80,000
-
80,000
52,613
6,675
-
6,675
2,625
-
-
-
2,617
181,479
-
181,479
86,955
Unrestricted
Restricted
Total Funds
Period 6th
December
2023 to 31st
March 2024
Period 6th
December
2023 to 31st
March 2024
Period 6th
December
2023 to 31st
March 2024
£
£
£
25,800
-
25,800
3,300
-
3,300
52,613
-
52,613
2,625
-
2,625
2,617
-
2,617
86,955
-
86,955
Unrestricted
Restricted
Total Funds
Total Funds
Year Ended
31st March
2025
Year Ended
31st March
2025
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
£
£
500
-
500
-
-
32,500
32,500
-
-
77,654
77,654
38,769
-
-
-
6,951
500
110,154
110,654
45,720
Unrestricted
Restricted
Total Funds
Period 6th
December
2023 to 31st
March 2024
Period 6th
December
2023 to 31st
March 2024
Period 6th
December
2023 to 31st
March 2024
£
£
£
-
38,769
38,769
-
6,951
6,951
-
45,720
45,720

CHELWOOD FOODBANK PLUS (STOCKPORT)

12

Notes to the accounts for the year ended 31st March 2025

5. Expenditure

Charitable
Activities
£
Expenditure on raising funds:
Just Giving Fees
400
Website
168
Advertising
31
599
Expenditure on charitable activities:
Events & Activities
-
Food Supplies
89,974
Salaries
48,404
Staff Training
-
Volunteer Expenses
238
Zarach Bed Project Costs
187
Subscriptions
400
Consultancy
1,862
Hubspot Support
11,128
Grants Paid
79,205
Governance
1,080
Support Costs
73,623
306,101
Total costs
306,700
Restricted Funds
Unrestricted Funds
Charitable
Activities
£
400
168
31
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
400
18
168
-
31
-
599 599
18
-
89,974
48,404
-
238
187
400
1,862
11,128
79,205
1,080
73,623
-
600
89,974
47,218
48,404
16,099
-
330
238
1,267
187
7,263
400
54
1,862
1,644
11,128
-
79,205
22,375
1,080
720
73,623
23,528
306,101 306,101
121,098
306,700 306,700
121,116
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
81,332
37,098
225,368
84,018
306,700
121,116

CHELWOOD FOODBANK PLUS (STOCKPORT)

13

Notes to the accounts for the year ended 31st March 2025

6. Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below:

Accountancy Fees
DBS Fees
Trustee Meetings
Bank Fees
Repairs & Maintenance
IT Software, Consumables & Website
Cleaning
Depreciation
Rent & Rates
Legal Fees
General Expenses
Minor Equipment
Insurance
Vehicle Repairs, Tax & Insurance
Travel Expenses
Printing, Postage & Stationery
Telephone
General
Support
Governance
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
-
1,080
1,080
720
60
-
60
212
-
-
-
30
121
-
121
1
7,811
-
7,811
1,844
1,501
-
1,501
2,257
1,082
-
1,082
306
31,210
-
31,210
10,451
18,585
-
18,585
6,320
1,306
-
1,306
-
4,068
-
4,068
-
-
-
-
9
3,131
-
3,131
205
1,279
-
1,279
373
-
-
-
578
1,225
-
1,225
365
2,244
-
2,244
577
73,623
1,080
74,703
24,248

7. Analysis of staff costs

Wages and Salaries
Social Security Costs
Pension Costs
Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
47,513
15,811
-
-
891
288
48,404
16,099

The average number of employees during the period was 2 with a full time equivalent of 2. The charity considers its key management personnel to be Linzie Hogan. The total employment benefits, including employer pension contributions, of the key management personnel were £40,528 (2024: £13,146). No employee has benefits in excess of £60,000 (2024: none).

8. Independent Examiner Fees

8. Independent Examiner Fees
Independent examination fees Year Ended
31st March
2025
Period 6th
December
2023 to 31st
March 2024
£
£
1,080
720
1,080
720

CHELWOOD FOODBANK PLUS (STOCKPORT)

14

Notes to the accounts for the year ended 31st March 2025

9. Tangible Fixed Assets

9. Tangible Fixed Assets
Cost
At 1st April 2024
Additions
Disposals
At 31st March 2025
Depreciation
At 1st April 2024
Charge for Period
Eliminated on Disposals
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
Portacabin &
Improvements to
Leased Premises
Vehicles
Fixtures &
Fittings
Computers
Total
£
£
215,506
28,209
3,688
604
248,007
-
-
750
1,906
2,656
-
-
-
-
-
215,506
28,209
4,438
2,510
250,663
40,924
2,351
2,946
604
46,825
22,897
7,052
784
477
31,210
-
-
-
-
-
63,821
9,403
3,730
1,081
78,035
151,685
18,806
708
1,429
172,628
174,582
25,858
742
-
201,182
10. Analysis of debtors
Other debtors & prepayments
All debtors and prepayments related to unrestricted funds.
11. Creditors: amounts falling due within one year
Other creditors and accruals
31st March
2025
31st March
2024
£
£
8,848
8,374
8,848
8,374
31st March
2025
31st March
2024
£
£
5,633
5,409
5,633
5,409

CHELWOOD FOODBANK PLUS (STOCKPORT)

15

Notes to the accounts for the year ended 31st March 2025

12. Analysis of charitable funds

Analysis of movements in unrestricted funds

Incoming Resources 31st March
At 1st April 2024 Resources Expended Transfers 2025
£ £ £ £ £
General Fund 285,693 182,857 (225,368) (25,000) 218,182
Designated Funds 50,000 - - 25,000 75,000
335,693 182,857 (225,368) - 293,182
Previous reporting period Transfers to
Chelwood
Food Bank
Transferred from Incoming Resources Charity No. 31st March
Charity 1155933 Resources Expended 1201702 2024
£ £ £ £ £
General Fund 284,676 86,973 (84,018) (1,938) 285,693
Designated Funds 50,000 - - - 50,000
334,676 86,973 (84,018) (1,938) 335,693
Analysis of movements in restricted funds
Incoming Resources 31st March
At 1st April 2024 Resources Expended Transfers 2025
£ £ £ £ £
Stockport MBC - Household Support Fund - 32,500 (14,728) - 17,772
National Lottery Fund 11,709 77,654 (66,604) - 22,759
11,709 110,154 (81,332) - 40,531
Previous reporting period
Transfers to
Chelwood
Food Bank
Transferred from Incoming Resources Charity No. 31st March
Charity 1155933 Resources Expended 1201702 2024
£ £ £ £ £
National Lottery Fund - Cost of Living (1,251) 6,951 (7,638) 1,938 -
National Lottery Fund - 38,769 (27,060) - 11,709
Julia and Hans Rausing Trust 2,400 - (2,400) - -
1,149 45,720 (37,098) 1,938 11,709

CHELWOOD FOODBANK PLUS (STOCKPORT)

16

Notes to the accounts for the year ended 31st March 2025

12. Analysis of charitable funds cont…

Name of restricted fund:

Stockport MBC - Household Support Fund National Lottery Fund

Description, nature and purpose of the fund

for beds and cost of living support for grants, salaries and core costs

Name of unrestricted fund:

General Fund Designated Funds

Description, nature and purpose of the fund

The free reserves.

for future redundancy and closure costs

13. Analysis of net assets between funds

13. Analysis of net assets between funds
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Unrestricted
funds
Designated
funds
Restricted
funds
31st March
2025
£
£
£
£
172,628
-
-
172,628
42,339
75,000
40,531
157,870
3,215
-
-
3,215
218,182
75,000
40,531
333,713
Unrestricted
funds
Designated
funds
Restricted
funds
31st March
2024
£
£
£
£
201,182
-
-
201,182
81,546
50,000
11,709
143,255
2,965
-
-
2,965
285,693
50,000
11,709
347,402

14. Post balance sheet events

The trustees consider that there were no post balance sheet events to disclose

15. Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are measured at an amortised cost using the effective interest method.

16. Operating Leases

At 31st March 2025 the charity had future minimum lease payments under non-cancellable operating leases, as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
31st March
2025
31st March
2024
£
£
8,000
8,000
28,000
36,000