Chaiity rtyi$tr•tion numljew 1207214 (England and Wal•s} FEEDING GLOUCESTERSHIRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FEEDING GLOUCESTERSHIRE LEGAL AND ADMINISTRATNE INFORMATION Trust••s S. A Avery H. Hutchings C. A Sissons S. R. Townsend K. J. Osbcffie (Appointed 30 July 2025) Charlty registration England aThJ Wal8S 1207214 Princlpal addros$ Suit8 4 Abbey Terra Winchcombe GL54 5LL Ind8p8nd•nt examiner Nichdas Bishop FCCAACA Unit 3Ambmsè House Met80r Court BamÈtt Ivay GIOuSter GL4 3GG
FEEDING GLOUCESTERSHIRE CONTENTS Pag¢ Trustees, rewt Indapgndgnt gxarninerfs reFKKt Statsm8nt of financial activities Balance sheet Notas to thè financial statamènts 6-10
FEEDING GLOUCESTERSHIRE TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual rwrt 8rKI financaal statements for the year ended 31 March 2025. The financial statements have been prepared in acojrdance with th& acUnting policies set out in note 1 to the financial statements and comply wth the CIO'S goveming doujment, the Charities Act 2011. FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" and the CharilEs SORP 'A¢xounting and Reporting by Charities: Statement of Recommended Prath"ce applicable to charilies preparing their accounts in accordance with the Financial Repk)rbng Standard applicable in the UK and Republic of Ireland IFRS 1021.. Objectlves and actlvltles Our charitable purpose is to seek ways for every8 in Gkwc8sler5hire to have fair access to affordable. nulritious and sustainable food and the power to make thoices about vthaL where and en they eat and build connected communities. For tho year 8nde¢J 31 March 2025 To achieve this. we= • Supported and coordinated food projects and commurhtty fo(Kl inthatNe8 across the co¢Jnty. . Carnpaigned for systemic change to TedU fcoj insecajrity and promote fair aCS to nutritrous and afford8bl8 . Built partnerships with local authoribes, h8allh servitxs. and VCSE 0nJanisatiS ItllY arKI work wlth national partn8rs. Prowded leadership. strategic peer suprmyt. resources and training to MMunity networks and organisations. Public benefft is central to r*¥)rk. and the trustees (xjnfimi Ihat all adivilies fvrther these ch8ritsble purposos. Public bgngfit The tNsletrs hav8 paMI due regard to gUIdan issu8d by the Charity Commission in deciding what activities lh8 CIO should undertake. Achi•vomonts and p•rfomMnc• Highlights during the year induded.. Partnership building: Expandgd Ix)unty i¥)]Lgboration wlth six disth.ct Umjrrils. Gk)ucestarshir8 County Council. Integrated Care Board and VSCE partners. Developed strong links wrth nation818nd regK)nal partneT5, notably Feeding Britain and TNssell Trust. Community supw)rt: Supported pla based fo¢yJ nètworks and community food projects to deliver meals, distribute Surplus food, Of njn food panlries and othèr communty pmj8cts. Impact reach.- Supported individuals and families experienang food insecurity in GIoustershiTe. . Advocacy.. Conth"buted lo county-wide strategiès on f1 jusb"ce. sustainabilty. and hèalth. Innovation". Seujred funding from Gloucestershire Household Support Fund to 10t a county whle community 8upefmarket model. Financial review Income for the year tolalled £96.3 from grants. donalaons. aThJ contrads. Expend(£ure was £65,193, primarily on w(oramme delNery, stsffing, 8nd pathorship suppt. The charity ended the year with SeThe$ of £31,203. Th8 trustees h8vo reviewed resews policy. 8lming to hold suffi¢ient Unrestr funds to o)ver 6 nKJnths of re o)5ts. Ongoing funding remai[ chaMer¥JirMJ, ixrt our fundlSIng strategy is dNersrfying Income streams and explorlng longer-lemi sustsinability-
FEEDING GLOUCESTERSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ReSenS policy 11 is the policy of the CIO that unrèslricted fvnds whth have not been designated for a specrfic use should be maintsined at a level equlv8nt lo bets¥een three and six nK)nth's expenditure. The trustees considei that reserves at this level 711 ensure that. in the event of a signtficènt drop in funding, they will bg able lo continue the CIO'S (#Jrrent activities while consideration is gwen to ways in which additional funds may be Taised. This level of msÈrves has been maintsined thr(ghout the year. Plans for futur• pgfTods In the coming year. Ffjeding GroUsterShI[e interS to= . Strengthen the wunty-wide food partnership and devglop 8 lontenn fcoj strategy. . Expand knowledge sh8rfng, training and twlkrts for Mmunity woiects. . Pilot plac&b8sed social SUmi8Tket model in are8$ of hJh need. . Advocate nationally and IllY for systemic change to tsckle food insprity andPr0rt8 food resiliencg. . Create opportunities to pronM)te hèatthier food choices. . Continue m&asuring and sharing impaGt data. Structur•, governance and manag•ment The CIO Is a ¢ompany governed by it's conslttthn. Feeding Gloucestershire i8 a chatitable incorporated onJanisation (CIO) govemed by its nStitUtiOn. Trustees are appointed according to the goveming i*xvmenL Poliues and prO(UTeS for recxuitment. induction and training of Iruslees are in place lo ensure eff¢dtve governance. The is supported by c1J11ants and volunteers. and a de nehvort of community pathers. Rlsk m8n8gement, safeguardlng. and finanaal c4)ntrc4s r8maln under rwJular review. The trustees who served during the year and up to Ihe date of svJn8bJre of the financial statements We.. S. A. Avery H. Hulchin9S C. A. Sissons S. R. Townsend K. J. Osbome E. Keating {ApKM)inted 30 Juty 2025) IAppointe(127 February 2024 and rosigned 21 August 20241 RecnJitm&ntand appynlmenl of bust8e8 None ofthe trustggs h8s any beneficAal intergst in the mpanY. All of the trustses are membeTS of the company and guardnlee to contribute £1 in the event of a wtnding up. The trustees. report was apwoved by the Board of Trusl8es. S. A.Avery Trustee 21 January 2026
FEEDING GLOUCESTERSHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FEEDING GLOUCESTERSHIRE I report to the trustees my gxamination of the ffnancial statements of FeedirKJ Glwceslershire Ithe CIO) for the year ended 31 March 2025. Responslbllllles and basls of report As the trustees of the CIO you are responsible for the prepatiL of the finarrial statements In a(ranCe with th$ raquir8m8nts of th8 Charities Act 2011. I report in respect of my examination of th& CIO'S finanual statements carried t under section 145 of thè Charrties Act 2011. In carrying OLrt my examination I have followed thè Direclions giv8n by th8 Charity Commission under section 14515llbl of the Charibes Aci 2011. Independent examinerfs statement Your attention is drawn lo the fact Ihal Ihe tharity has prepared the ffnanc4al statements in aCrdan with the relevant version of the Slatemnt of Reeommended PractFce applicable lo charities preparing their financial stalerrEnts in accordance Mth the Financial Reporting Standard apIcable in the UK and Rèpublic of Iréland IFRS 1021 in preference to the Accx)unting arKI Reporbng by Chartbes." Statement of Reo)mmended Pfactice issued on 1 April 2005 whith is referred to in the extant regulations but h8s now been withdrawn. l understand that thi3 has been done in order for the finanoal statements to provhle a true and fair view In 8ccordanc8 Wth UK Generally Accepted Accounting Pracaice. I have COmled my exarnination. l LX)nfimi that no m*ters have come to my attentlon In cOnnOn with the examinab'on giving me cause lo believe th8t in any material accounting e0rd$ werg not kept in resped of the CIO as r8quir8d by s8dion 130 of the Charities Ad 2011. th8 financial statements do not accord vthh those record5: or the financial 8tat8ments do Th)t comply wlh the applicable reqU1ments c4)ncerning the form 8nd ¢ontent of finanaal statements Set out in the Charites {Accounts and Reports) RegUlatOnS 2008 other than any requirement that the financial statements give a true and fair ew. whh is not a matter considared as part of an independent examinatjon. I have no concems and have come across no other matters in connection with the examination to which attention should b& drawn in this report in order to en8e a proper understanding of the finanaal statements lo be reached. Nlcholas Bl$hop FCCAACA Unit 3 Ambrose House Met80r Court Barnett Way Barnwood Gloucestsr GL4 3GG 21 January 2026
FEEDING GLOUCESTERSHIRE STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•stricted lunds 2025 Notes Income from. Donations and18g8UeS 96,396 Totsl In¢om• 96.3 Expendlture on: Charitable actiV8S 65,193 Total exndIture 65,193 Nèt Incorne and rnovement In funds 31,203 Recon¢iliatSon of fund5.' Fund balances at 27 Fobruary 2024 Fund balances at 31 March 2025 31,203 The statement of financial actiwtiès indudes all gairts and losses rec(MJnised in the year. All incorne and expenditure derive from continuing activibes.
FEEDING GLOUCESTERSHIRE BALANCE SHEEr ASAT31 MARCH 2025 2025 Currnnt ass8ts Cash al bank and in hand 33.C#)3 Cradltors: amounts falllng duè t*lthln on• yèar 10 11.800) Net current ass•ts 31,203 The funds of the CIO Unrestricted funcls 11 31,203 31.203 The financial statements were approved by the trustees on 21 January 2026 S. A. Avery Trustee
FEEDING GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountlng pollcles Charlty Infomiatlon Feeding Glou(stershire is a Charitable IrtCC¥P(nted Organisation ICIO}. The CIO was 1rrpOratad on tho 27th February 2025. 1.1 Ba$ls of preparation The finanoal stslements have been Prepared in accordance with Ihe CIO'S )VernIng document. the Charilies Act 2011. FRS 102 Tre Financlal R8n9 Standard 8pplieable in the UK and Republic of Ireland. and the Charities SORP 'AccountitYJ and Rgporbng by Charities: Statement of Recommended Pr8Ctice applicable lo charities preparing their accounts in accordance with thè Fin8ncial Repwting Standard applicable In the UK an(J Republlc of Ireland {FRS 1021.. The CIO is a Publ Benefit Entity as definod by FRS 102. The CIO has tsken advantsge of the provisic in the SORP for tharthes nol to prepare 8 ststemenl of cash Th& finanaal statemants have d$part from the Charibes IAccwnts and Reports) Regulations 2008 only to thg Oxtent qU[red to provide a tNe and fair Vlew. This departure has invdved followng the Statemènt of Recommended Practice for charities apptwng FRS 102 rather than the version of the Statement of Recommended Prdctsce whith is referred tr) in the Reguktions trxrt which has since been withdrawn. The financial statements are prepa in sterting. which is Ihe fvnclional curmw of the CIO. Monetary arnounts in these nanal statements are rcAJnded to the nearest £. The financial statements have been preparwJ under the histori1 LY)5t convention. [modTrled to include the revaluation of treeh)Id propeeS and to indude investment properties and certain financial Instrum8nts at f8lr valuel. The pri1paI a(Unting policies r4)tl are set below. 1.2 Going concern Al the time ol approwng the financial stat&rt)8nts. the trustees have a reasonable expgctation that the CIO has adequate resources to continue irb operational eStence for the foreseeable fiJture. Thus the trustees continue to adopt the going (CeM basis of ac(nting in preparing the finanryol ststgmsnts. 1.3 charILe funds Unrestricted funds are 8vailat)le for use at the discretion of the trustees in fijrthorance of their charitable objectives. R8str¢ted funds are subjert to spe¢ffi¢ COndonS by dotK)rs or grantors as to how thEy may bg usgd. The purposes and uses of the restricted fvnts are set out in Ihe notes to the financial statements. Endowment fvnds are subiect to speofic crxK1tyls ty th the rapital musl maintained by the CIO. 1.4 Income Income is recognised when the CIO is alty enttued to it after any perfornance condiboris have been met, thè amounts can be measured reliabty, an¢J it is probable that inc£Kn8 wlll be 1ved. Cash don8fjons are recognised on receipt Other donations are recognlsed once the CIO has been notified of the donation. unless perfonnance COndonS require deferral of the amounL Inwme tax recoverable in relation to donatlons receNed under Gift Akl or d$ of ¢ovenant is reccgnisgd at the time of the ¢JonatiC. Legacies are rec¥Jgnised on receipt or otherwise rf the CIO tS been notrfied of an impending dislributKJn, the amount is known, and recerpt is exp&#ed. tf the amount is not known, the legacy is treated as a conlingenl assgt.
FEEDING GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Aceountlng polleiès (Continued) 1.5 ExndItUre Expenditure is recognised cmce there ts a legal or ¢x)nstructive obligalion to transfer economic benefit lo a third party. it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can te ffleayjred r8lk4bty. Expenditure is dasslfied by acbvity. Tr costs of aclivity 8ra made up of the total of dir&ct costs and shared costs, induding support costs invdved in undertaking eath 8Ctivty. Direct o)sts attributablo to a single a¢tivity are allocated direthy to thal adivity. Shar&1 ¢xists whic o)ntribute to morg than one activity and support costs whlch are not attributable to a single aCtity arg apporboned belween those activities on a basls consistent the use ol SoUrCes. Centr81 staff t¥)sts are allocated on the ba515 of lime spent and tl8pr8cialion charges are allorated on the wrti¢yJ of the 8sseVs use. 1.6 Cash and cash equivalents Cash and cash equivalents indude 12sh in h8nd, depo8Tt3 held at call banks, other short-tom liquid inveslrnents vthh original maturittes of thr88 rnth$ or less. and bank overdrafts. Bank overdrafts ar8 shown within borrovAngs in (Jjrrgnt li8bilili$s. Baslc Ilnan¢ial assets Basic financi81 assets, which indude debtLNS and cash and bank balances, are initially measured al transaction pricè including transaction costs and are 5ubsequenly carried at amorbs8d cost using the effectlve interest method Unl the arrangemwt constilutes a finanung transaction, where the transaction is measured al the present value of the future receipts discounted at a math8t rate of int8rèsL Financial assets classified as receivable within one year are not amorbsed. Basic financialliabiliti8s Basic financial liabilities, indutjing ¢Mlitors and bank loans a intkna1 rtsxonised al transacton pric6 unless th8 arrangement constitutes a finanung transa¢tK)n, where the debt instrument is measured at the present value of the fvlure paynnls tliscountwj al a market rats of interesL FinancAal liat)ililies dassified as payable thin one year are not amortised. Debt instruments are subsequenty caffled at amorlised (aJsL LTrsing the effective interest rala mathod. Trade creditors are oblig81i¢)ns to pay for gorxls or serviLs that have been acquired in the ordinary coursa of operations from suppliers. Amounts payable are dassffied as ojrrent liabilities if payment is due within one year or less. If noL they are presenled as non-wrrent liabilities. Trade edItorS are recognised inrtially at transaction price and subsequently measurgj at amorbsed cost using the effectiv& interest method. Dern¢ogrtition of finan¢i•l li•bilities Fin8nci81 li8biliti85 are derec¥Jgni5ed when the CIO'S contrdciual obligalions expire or are dischargad or cancelled. 1.7 Empl¢ye• benefits The cost of any unused holiday entitlement is recognis•J in tho in which the ewnployee's seNS are receivèd. Termination beneffts are recoJnised immediately as an expense when the CIO Is demonstrably commltted to temiinate the employment of an employee or to prov*Je temiination benefits.
FEEDING GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltl¢aS a¢¢ountlng tIm4$ and ludgements In the application of the CIO'5 8ccounting KKJli¢ies. Ihe trustees are rgquired to make judgements. estimates and assump0$ about the carrying amount of a&8ets arml liabdTbes that are not readily apparent from other sources. The estimales and assoaated assurnptions are based on histoiic81 experien¢& and other factors that are considered to b8 r818vant. Actual resutts may drffer from these estimates. The estimate5 and urKlertying assumptK)ns are re¥ on an ongoing basis. Revisions to accounting eslimales are recognised in the ptrriod in vthich th8 esb.mate is revised where the revision affects only that pariod, or In the perlfxj of the revision and fvttEre periods where the rewsion affecls both wrrent future periods. Income from donations and 1oga¢l•s Unrestrlcted Unrgstrlctèd funds fund$ 2025 Grants (Xher 52,000 44,396 96.396 Expgndlturn on charftable a¢tivill•$ Support 2025 Direct costs Contract costs Direct costs & gxponses Gleaning Project Grant admin fee Website & l.T. (L)sts 47.100 6.316 1,535 7.156 854 62,961 Share of support and govemance costs (S note 51 Support Goveinance 432 1,800 65,193 An8lysls by fund Unrestricted funds 65,193
FEEDING GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support Costs all¢xated to acthiltl8s 2025 Insurance Accountsncy 432 1.800 2,232 Anatysed betn.. Support 2.232 Ngt M0ment In fund6 2025 Thè net movgmont in fvnds is stated after chargi@{credrfing}'. Faes payable for the independent examination of the charitys finanual stst8m8nts 1.800 Trusta•s None of the tntstees (or any persons nnected wrth them) receiv&J any remungration or benefits from the CIO during the year. Employws The average monthly number of eMoYeeS during the ye8rwas: 2025 Number Total There were no employe8s whose annual rgmuneration was nre than £60,). Ramuneration ot key management personnel TatIon The charity is exempt from laxation on ils acli¥rities because all its in)Me is applied for charitable purposes. 10 Credltors: amounts falllng due wlthlTr one yoar 2025 Accru8i8 and deferred ino)me 1.800
FEEDING GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Unrostrl¢tsd funds The unrestrrcted fijnds of the ch8rrty comprise the Xended balances of donations and grants which are not subjeca lo specific conditions by donors and gfantors as to how they may be used. These indude desKJnated funds which have been set aside out of unrestn.cied funds by the trustees for specific purposes. At27 F•bruary 2024 Incomlng rèsour R8¥ources At 31 March expendod 2025 General funds 96,396 {65.193} 31,203 12 Related party transaetions There were no ¢Jlsthsable related party tran5aclions during Ihe y88r (- n<&). 10-