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
GIOu￿Ster
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& ac￿Unting 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 every￿8 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 aC￿S to nutritrous and afford8bl8
. Built partnerships with local authoribes, h8allh servitxs. and VCSE 0nJanisati￿S It￿llY 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 GIou￿stershiTe.
. Advocacy.. Conth"buted lo county-wide strategiès on f￿1 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 supp￿t.
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 fund￿lSIng strategy is dNersrfying Income streams and explorlng
longer-lemi sustsinability-

FEEDING GLOUCESTERSHIRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ReSen￿S 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 equlv8￿nt 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 GroU￿sterShI[e inter￿S to=
. Strengthen the wunty-wide food partnership and devglop 8 lon*tenn fcoj strategy.
. Expand knowledge sh8rfng, training and twlkrts for ￿Mmunity woiects.
. Pilot plac&b8sed social SU￿mi8Tket model in are8$ of h*Jh need.
. Advocate nationally and I￿llY for systemic change to tsckle food insp￿rity andPr0r￿t8 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 c1￿￿J11ants 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 prepa￿tiL￿ of the finarrial statements In a(￿r￿anCe 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 aC￿rdan￿ with the
relevant version of the Slatemnt of Reeommended PractFce applicable lo charities preparing their financial
stalerrEnts in accordance Mth the Financial Reporting Standard ap￿Icable 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 COm￿led my exarnination. l LX)nfimi that no m*ters have come to my attentlon In cOnn￿￿On 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 reqU1￿ments c4)ncerning the form 8nd ¢ontent of
finanaal statements Set out in the Charites {Accounts and Reports) RegUlat￿OnS 2008 other than any
requirement that the financial statements give a true and fair ￿ew. wh￿h 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 en8￿e 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 actiV￿8S
65,193
Total ex￿ndIture
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 1r￿rpOratad on tho
27th February 2025.
1.1 Ba$ls of preparation
The finanoal stslements have been Prepared in accordance with Ihe CIO'S ￿)VernIng document. the Charilies
Act 2011. FRS 102 Tre Financlal R8￿￿n9 Standard 8pplieable in the UK and Republic of Ireland. and the
Charities SORP 'AccountitYJ and Rgporbng by Charities: Statement of Recommended Pr8Ctice applicable lo
charities preparing their accounts in accordance with thè Fin8ncial Repwting Standard applicable In the UK
an(J Republlc of Ireland {FRS 1021.. The CIO is a Publ￿ Benefit Entity as definod by FRS 102.
The CIO has tsken advantsge of the provisic￿ in the SORP for tharthes nol to prepare 8 ststemenl of cash
Th& finanaal statemants have d$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 ￿nan￿al statements are rcAJnded to the nearest £.
The financial statements have been preparwJ under the histori￿1 LY)5t convention. [modTrled to include the
revaluation of treeh)Id prope￿eS and to indude investment properties and certain financial Instrum8nts at f8lr
valuel. The pri￿1paI a(￿Unting policies ￿r4)t￿l 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 e￿Stence for the foreseeable fiJture. Thus the trustees continue
to adopt the going (￿CeM basis of ac(￿nting in preparing the finanryol ststgmsnts.
1.3 charIL*￿e 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¢ COnd￿onS 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 crxK1￿tyls 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 COnd￿onS 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 t￿S 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 Ex￿ndItUre
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 aCti￿ty 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 rn￿th$ 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 transact*on pric6 unless
th8 arrangement constitutes a finanung transa¢tK)n, where the debt instrument is measured at the present
value of the fvlure payn*nls 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 serviL*s 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 seN￿S 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 assump￿0￿$ 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 bet￿￿n..
Support
2.232
Ngt M0￿ment 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 eM￿oYeeS during the ye8rwas:
2025
Number
Total
There were no employe8s whose annual rgmuneration was n￿re than £60,￿).
Ramuneration ot key management personnel
Ta￿tIon
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 ￿￿X￿ended 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-