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2024-03-31-accounts

Bwyd Bob Amser Trustees Annual Report and Unaudited Financial Statements Year ended 31 March 2024

Charity registration - 1204636

Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

Contents

Legal and administrative information 3
Trustees annual report 4
Objectives and activities 4
Achievements and performance 4
Financial review 6
Structure, governance & management 6
Statement of Board of Trustees’ responsibilities 6
Independent examiner’s report 8
Statement of fnancial activities 10
Balance sheet 11
Notes to the fnancial statements 12

Charity number 1204636

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

Legal and administrative information

Charity name

Bwyd Bob Amser

Charity registration no.

1204636

Registered office and contact details

Cadoxton Junior & Infant School Victoria Park Road Barry CF63 2JS

Trustees

Martin Cogbill Chair Hannah Cogbill James Goodall Tracey Greening Janet Hayward Wendy Thomas Sandra White

Bank

National Westminster Bank Plc 177 Holton Road Barry CF63 4TD

Independent examiner

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1204636

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Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

Trustees annual report

The Board of Trustees submit their annual report and the financial statements of Bwyd Bob Amser for the year ended 31 March 2024.

The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Objectives and activities

Objects

The objects of the charity are:

To advance the education of the public in the subject of food and nutrition. Providing a support system so that no child is hungry and that children and their families are able to learn how to make good food choices that enable them to thrive. Engaging in community projects about growing, cooking and learning about food and develop food literate citizens of Wales.

The relief of poverty in areas of need predominantly in Wales by providing local initiatives and services to communities and individuals in need. Working in partnerships with school communities to develop a community Big Bocs Bwyd where children, their families and wider community:

Public beneft

Throughout the process of determining the activities outlined in this report, the Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Achievements and performance

This year, Bwyd Bob Amser has focused on building new relationships with relevant organisations and groups to enhance our charity and its aims and share these relationships across the current network of Big Bocs Bywd’s (BBB).

We have established a network of BBB system leaders across the different local authorities, that are able to support other BBB communities to grow and develop by sharing innovative ideas. Resulting in stronger Big Bocs Bwyd’s within communities with a shared vision for supporting their local communities. For the benefit of the people who live in the geographical area of where Big Bocs Bwyd’s are situated.

• The provision of schemes involving cooking good food and learning about good food. To better wellbeing of community members – in particular improved wellbeing of parents and children to support children’s learning journeys.

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

• To promote and develop volunteering within the community to have a positive impact including building self esteem, confidence and essential skills of the workplace. (Working with local volunteering support)

• To develop learning opportunities in schools; including learning about good food, growing good food and cooking good food; equipping communities to be able to make good food choices.

Our main achievements in the year have been:

1. This year, Bwyd Bob Amser has focused on building new relationships with relevant organisations and groups to enhance our charity and its aims. The inception and continued growth of Bwyd Bob Amser has been made possible through the collaborative efforts of key partners, including:

These partners have played a crucial role by not only providing financial support but also contributing valuable perspectives, challenges, and accountability as the project has grown. Their engagement has enriched the project, making it a collaborative effort that goes beyond mere financial support. Big Bocs Bwyd serves as a model for community action in reducing food waste. The project’s partnerships contribute to heightened awareness about the environmental and social implications of food waste, inspiring positive behaviour change.

2. We have worked on developing a self sufficient model that promotes long term sustainability and reduces dependency. As a result Bwyd Bob Amser has seen a trusting relationships built with other stakeholders, particularly the BBB system leaders across the different local authorities. Resulting in stronger Big Bocs Bwyd with a shared vision for supporting their local communities.

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Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

3. T4 Education, a global advocate for transformative educational initiatives, has recognised BBB’s outstanding contribution to supporting children in overcoming adversity. This acknowledgment placed BBB as a “Top 3 Finalist” in a worldwide competition.

Financial review

The Charity achieved a surplus of £5,708 in the year resulting in total funds at the year-end of £5,708. All funds held at year end were unrestricted in use and the Trustees are happy this level of reserves is sufficient to meet current liabilities.

Reserves policy

Presently, the Trustees do not have a policy on reserves but do monitor funds on a quarterly basis and will be formalising a reserves policy over the next year.

Structure, governance & management

Bwyd Bob Amser is a charitable incorporated organisation and registered as a charity on 8 September 2023. The Charity was established under a constitution that sets out the objects and powers of the charity.

Recruitment and appointment of Trustees

The constitution requires a minimum of three trustees.

Trustees are appointed through a voting process at committee meetings, both prior to and after the organisations registration as a charity. Candidates submitted details of their expertise and skills and how they could further support or enhance the charities aims and objectives.

New Trustees receive information about training opportunities and must sign a memorandum of understanding. They are supported through online training platforms, which include safeguarding. Additionally, trustees contribute through diverse skills that enable them to assist in training others.

Statement of Board of Trustees’ responsibilities

The trustees are responsible for preparing the trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the excess of income over expenditure for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website.

Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that the content of the annual review in pages 4 to 6 of this document as well as the legal and administrative details on page 3, meet the requirements of the trustees’ Annual Report under charity law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts 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 FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

This report was approved and authorised for issue by the Board of Trustees on 17 January 2025 and signed on its behalf by:

MHCogbill MHCogbill (Jan 22, 2025 19:10 GMT)

MARTIN COGBILL

CHAIR

Charity number 1204636

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Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

Independent examiner’s report

I report to the Trustees on my examination of the accounts of Bwyd Bob Amser (charity number 1204636) for the year ended 31 March 2024 which are set out on pages 10 to 15.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.

It is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the 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 in the statement below.

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:

• 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.

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

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.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES - 2461833 DATED: 21 JANUARY 2025

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1204636

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Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

Statement of financial activities

For the year ended 31 March 2024

tatement of financial activities
or the year ended 31 March 2024
Notes
Income from
Donations and legacies
2
Total income
Expenditure on
Charitable activities
3
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Funds brought forward
5 & 6
Funds carried forward
5 & 6		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
10,000
19,800
29,800
10,000
19,800
29,800
4,292
19,800
24,092
4,292
19,800
24,092
5,708
-
5,708
-
-
-
5,708
-
5,708

The notes on pages 12 to 15 form part of the financial statements.

As this is the first year of activity there are no comparative figures to present.

Charity number 1204636

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

Balance sheet

As at 31 March 2024

Notes
Current assets
Cash at bank
Creditors
Amounts falling due within one year
4
Net current assets
Net assets
Funds of the charity
Unrestricted funds
5 & 6
Total funds		 £
6,500		 Total
Funds
31-Mar-24
£


5,708
6,500
(792)
5,708
5,708
5,708

The notes on pages 12 to 15 form part of the financial statements.

As this is the first year of activity there are no comparative figures to present.

These financial statements were approved and authorised for issue by the Board of Trustees on 17 January 2025 and signed on their behalf by:

MHCogbill MHCogbill (Jan 22, 2025 19:10 GMT)

MARTIN COGBILL

CHAIR

Charity number 1204636

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Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The effect of any event relating to the year ended 31 March 2024, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2024 and the results for the year ended on that date.

Using the exemption available to smaller charities, the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing economic environment has had no material impact on this assessment.

Legal status

Bwyd Bob Amser is a charitable incorporated organisation registered in England & Wales and meets the definition of a public benefit entity as defined by FRS 102. The registered office is Cadoxton Junior & Infant School, Victoria Park Road, Barry, CF63 2JS.

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.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 5 of the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

1. Accounting policies (continued from previous page)

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required 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.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, those costs of an indirect nature necessary to support them and an allocation of governance costs.

Support costs are allocated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charity and its compliance with regulations and good practice. Other support costs relate to the administrative costs of running the charity and are allocated to charitable activities accordingly.

Irrecoverable VAT is charged against the category of expenditure for which it is incurred.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised. There are no assets held over this amount currently.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors

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

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

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Bwyd Bob Amser Annual report and financial statements

Year ended 31 March 2024

2. Income from donations

3. Expenditure on charitable activities
Grants
Enterprise Holdings Foundation
The Waterloo Foundation
Grant to Cadoxtan Primary School
BBB Champions support
Independent examination		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
10,000
-
10,000
-
19,800
19,800
10,000
19,800
29,800
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
-
19,800
19,800
3,500
-
3,500
792
-
792
4,292
19,800
24,092

4. Creditors - amounts falling due within one year

Accruals

Total Funds 31-Mar-24 £ 792 792

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Year ended 31 March 2024

Bwyd Bob Amser Annual report and financial statements

5. Analysis of charity funds

Restricted funds
The Waterloo Foundation
Total restricted funds
Unrestricted funds
Total funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
£
£
-
19,800
(19,800)
-
-
-
19,800
(19,800)
-
-
-
10,000
(4,292)
-
5,708
-
29,800
(24,092)
-
5,708

The Waterloo Foundation

The Waterloo Foundation gave a one year grant to support work with Cadoxton Primary School.

6. Analysis of net assets

Current assets
Current liabilities		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
6,500
-
6,500
(792)
-
(792)
5,708
-
5,708

7. Trustee remuneration

During the year, no trustee received any remuneration. No members of the Board of Trustees received reimbursement of expense.

8. Related party transactions

During the year there were no related party transactions.

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