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2025-10-31-accounts

Registered Charity No.1207333

Resurrected Bites CIO

Trustees' Annual Report and Accounts

Year Ended 31st October 2025

Resurrected Bites CIO

Year Ended 31st October 2025

Contents Page

Page
Legal and Administrative Information 1
Trustees' Annual Report 2
Independent Examiner's Report 13
Statement of Financial Activities 14
Statement of Financial Position 15
Notes to the Financial Statements 16

Resurrected Bites CIO

Year Ended 31st October 2025

Legal and Administrative Information

Reference

The Charity is called 'Resurrected Bites CIO' and was registered with the Charity Commission for England and Wales on the 6th March 2024.

Registered Charity Number 1207333 Registered Office Unit i4a Hornbeam Park Oval Harrogate HG2 8RB Website www.resurrectedbites.co.uk Trustees Richard Hall Elaine Danielle Joy Richard Wheeldon Caitlin Storey Appointed March 2025 Primary Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

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Resurrected Bites CIO

Year Ended 31st October 2025

Trustees’ Annual Report

Objectives and Activities

Resurrected Bites CIO was established to address the critical intersection of food poverty and environmental degradation within the former Harrogate District. While the region is often perceived as affluent, significant pockets of deprivation persist. Our dual-mission model focuses on:

Through the application of Christian principles, we provide a holistic support system that includes signposting and educational courses to address the root causes of food insecurity.

Public Benefit

The Charity currently operates a warehouse and two community groceries. One is located at New Park Primary School, which has the highest number of children in Harrogate on free school meals. The New Park community grocery also serves people in the Woodfield area, which is in the top 10% of deprived areas in England (Indices of Deprivation: 2019) and one of the most deprived areas in Harrogate.

The second grocery operates from Gracious Street Methodist Church in central Knaresborough. Both groceries are based in locations which were identified as areas of significant need when Resurrected Bites CIC operated a free food delivery provision for 17 months during the pandemic. We have observed a significant number of people in food poverty across the former Harrogate District needing to access our services.

Where possible the Charity aims to employ people with lived experience of food poverty, who can empathise with those wanting to benefit from what the Charity has to offer. The grocery manager in particular has the training and skills required to carry out a carefully curated assessment process to ensure those benefitting from the organisation have a genuine, charitable need for the services being provided. Other members of the team are also trained in conducting the assessment.

The community groceries aim to ensure that households in food poverty can eat a balanced diet and avoid skipping meals. A membership fee of £5 per annum entitles members to shop once a week at their community grocery and choose a set number of items including fresh fruit and vegetables, bakery, chilled and frozen food, store cupboard and non-food items. Members are also able to access essential non-food items such as pet food, detergent, toiletries, nappies etc. From 1 May 24 the charge per shop has been £5, with larger families (4 or more individuals) paying £10 for twice as many goods. We have intentionally kept the charge at this amount to make it affordable despite our need to fundraise to cover the costs of operating the service

In addition to the groceries provision, members are offered free access to other services such as budgeting, cookery courses and, where possible, other training needs that our members identify. We also signpost our members to other organisations where appropriate. Through our groceries, the grocery manager has provided sessions to advise on energy savings. Christians Against Poverty provide a regular session to support with debt. The groceries support a diverse community including refugees, people who are struggling with physical or mental health issues and loneliness, pensioners, people with disabilities; families who have escaped domestic violence, people struggling with addiction and people who are working part or full-time but cannot make ends meet.

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Trustees’ Annual Report

Grocery information is translated to make it more accessible for the refugee population. We also offer support with shopping for people who need it such as people with mental or physical health issues.

Our team members are trained to identify safeguarding concerns and to escalate them to the Resurrected Bites Safeguarding Officer and on to appropriate agencies where necessary.

Public Benefit Confirmation

The Trustees have complied with the duty in section 17 (5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

Volunteers

Our mission was delivered through the dedication of 108 volunteers contributing over 10,500 hours. We would like to thank the team for their hard work and dedication to our mission to fill bellies, not bins.

Our volunteers include:

We encourage all of our grocery members to become volunteers to enable them to build their skills and confidence and to feel ownership of the groceries. Currently six grocery members also volunteer in the Charity.

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Year Ended 31st October 2025

Trustees’ Annual Report

Achievements and Performance

Charitable Activities

Environmental Impact: Directing Surplus to Sustenance

This year, Resurrected Bites achieved significant milestones in carbon reduction and waste diversion:

Surplus Interception: Successfully diverted 71.1 metric tonnes of good quality food surplus from landfill or anaerobic digestion, demonstrating our commitment to reducing waste and environmental harm.

By addressing food waste, we are contributing to a more sustainable future and supporting the fight against climate change.

Our community grocery model empowers households to maintain a healthy diet while managing rising living costs

Our efforts ensure that families experiencing food insecurity can access the support they need with dignity, enabling them to focus on other critical areas of their lives.

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Year Ended 31st October 2025

Trustees’ Annual Report

Operational Excellence

Conclusion

Resurrected Bites continues to make a significant difference by preventing food waste, reducing carbon emissions, and supporting people experiencing food poverty. These achievements are a testament to the hard work of our volunteers and staff, the generosity of our supporters, and the strength of our community partnerships.

We remain committed to our vision of a world where food is valued and accessible to all. Together, we can continue to tackle food waste, alleviate food poverty whilst maintaining dignity, and protect the environment.

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Trustees’ Annual Report

Grants

We have been successful in obtaining grant funding to allow us to extend our provision. We would like to thank our generous donors, for providing grants to cover some of our operational & grocery purchasing costs:

Donors of Grocery Stock

We would like to thank the following organisations that regularly donate grocery surplus to Resurrected Bites CIO:

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Year Ended 31st October 2025

Trustees’ Annual Report

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Trustees’ Annual Report

Donations & Fundraisers

We are extremely grateful for the support of many individuals, businesses and organisations who donate on a regular or one-off basis.

We were very grateful to receive donations from the following:

Fundraisers

We are grateful to the following people and organisations who organised fundraisers for Resurrected Bites this year:

All of our fundraising complies with the Code of Fundraising Practice, and we did not receive any complaints regarding our fundraising practices. The two fundraisers were conducted by our CEO & Operations Manager with the support of volunteers. We do not use third-party fundraisers and did not conduct any street collections or door-to-door fundraising.

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Trustees’ Annual Report

Stakeholder feedback

Our customers have reported their gratitude for the service. We hear from one of our customers who is also a volunteer in this video:

https://www.youtube.com/watch?v=sLJHphZxbrQ

Here are a few comments from our customers:

“One of the great things about Resurrected Bites is the amount of food you get. I have a growing son and to shop at a Supermarket would cost a small fortune. I used to fear how I would put food on the table, but with coming to the Community Groceries it has removed that anxiety. Also, the range is great, I know I can get fresh fruit & veg so we can eat healthily and there is always plenty of choice.

All my bills keep going up and I used to have to make decisions on paying the bills or buying food. Now what I save on my groceries, I can put towards my bills, which has removed a huge amount of anxiety. I can also budget better, as when I have money I can pay ahead, so I know I’ll have food for the full month.

It’s such a positive environment compared to a Supermarket. I rarely leave the house, but look forward to coming to Resurrected Bites, as it feels such a safe environment. The volunteers know my name and ask how I am doing and they really care.

They also provide a hot drink and chance to stay and chat after I’ve shopped which is so nice just to have some time to relax and meet other people”.

“Resurrected Bites have helped us massively. We don’t like to see food waste. The quality of the food is excellent. We have got three young children and knowing that they are getting fresh produce for a good price for us. It has really helped us, 100%.”

“ The shop has removed a huge financial stress of feeding 6 people.”

“I am eating better quality food, less processed food.”

“ I have been thankful for the service and I am pleased that I have been able to give back by volunteering at the grocery.”

“Very helpful as get so much for money, couldn't manage without it. Helps pay other bills which removes the stress.”

“Can eat a nutritious diet - couldn't afford this in supermarket. Removes stress of not being able to

pay bills.”

“Staff treat the customers with dignity.”

Our volunteers have also shared some feedback:

“Volunteering with Res Bites is a joy, it feels very worthwhile from both helping people in food poverty to rescuing food from landfill. I look forward to my volunteering shift every week and have met some wonderful people.”

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Trustees’ Annual Report

“Very impressed with Res Bites and ensuring good food doesn’t go to waste. Agree with the ethics and ethical stance of Res Bites. Everyone, paid staff and volunteers are exceptionally friendly helpful and working together is a really positive experience.”

“I really love volunteering at Resurrected Bites. It gives me a sense of purpose and I enjoy working with like-minded people. I have made lots of new friends. I have built up a good rapport with a lot of the customers too, which I feel is very important.”

“Working for the charity brings me great happiness. Such a diverse snapshot of local society. A fantastic example of how our politicians could learn from this example..... To be able to mix Business, Charity. Cafes, Events, Distribution, And much, much, much more, takes a dynamic/diverse group of people.”

“Excellent organisation. Well led and supported. Very good communication.”

“Volunteering here is an opportunity to show love and care and give a sense of value to others, whether they are going through hard times or not.”

Financial Review

Following a successful fundraising year, the charity generated a surplus of £80,807 (2024 8 months: £110,508) resulting in total funds at year end of £191,315 (2024: £110,508). This leaves the charity in a good position to navigate the challenges of an uncertain economic climate.

Reserves Policy

In accordance with charity law, all income received by the charity is applied towards charitable purposes within a reasonable period of receipt. In meeting this obligation, the Trustees take into account the need to maintain reserves commensurate with the Charity’s financial circumstances. The Trustees monitor the level of reserves throughout the year and review the reserves policy regularly to ensure that it meets the Charity’s changing needs and circumstances. At 31 October 2025 the Charity had total reserves of £191,315 of which £18,071 were restricted and £173,244 were unrestricted.

The Trustees have set a policy which aims to ensure that the Charity maintains unrestricted reserves at a level that covers a minimum of three to nine months of gross salary expenses and ongoing fixedterm contract commitments. As at 31 October 2025, the Charity held free reserves (unrestricted reserves less designated funds and fixed assets) of £149,771. The minimum level of free reserves required under the policy was £34,719.

Going Concern

On the date of signing the accounts the Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

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Trustees’ Annual Report

Risk Management

The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure that appropriate controls are in place to provide mitigation. The Trustees have identified the key risks as financial failure, key person risk and food safety. The Trustees maintain a risk register which is updated regularly and includes mitigation actions.

The Trustees are also required to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees consider that adequate arrangements have been made to safeguard the Charity’s assets.

Future Plans

Looking toward 2026, the Trustees have outlined the following strategic objectives:

Structure, Governance and Management

Structure

On 6 March 2024, the Charity Commission confirmed that charity status would be approved for some, but not all, of the activities formerly carried out by Resurrected Bites Community Interest Company (CIC). From 1 May 2024, the CIC transferred assets, and made a cash donation, to the Charity to facilitate the commencement of the new operating model. Since 1 May 2024, the Charity has taken over the running of two community groceries and the food interception from the CIC. The CIC, which runs three pay-as-you-feel cafés, is asset locked to the CIO and therefore can donate its profits to the charity.

The Trustees are responsible for overseeing and governing the Charity. They meet with the CEO, Michelle Hayes, every two to three months. The Trustees have delegated the day-to-day operations of the Charity to the CEO.

Trustee Selection

All Trustees give their time voluntarily and receive no benefits from the charity. Trustees are recruited by word of mouth or by advertisement and sign up for a minimum term which can be extended to a second term if appropriate. Terms have been set so that Trustees retire and are appointed on a rolling basis.

The Board follows the Charity’s Trustees Operating Policy. Appointments aim to ensure that the board of Trustees benefits from a broad range of personal and professional skills and has experience that is appropriate to the nature and size of the Charity.

The following are considered to be desirable:

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Trustees’ Annual Report

The Trustees particularly welcome applications from those with lived experience of food poverty and aim to have a Board which reflects the diversity of its service users.

The Trustees have a basic DBS check and need to confirm that they are eligible to be a Trustee by completing a Trustee Eligibility Declaration. New Trustees will receive an induction from the Chair of Trustees and the CEO and will be provided with the constitution, latest annual accounts, the Charity’s Trustees Policies and Procedures and the Charity Commission Guidance: The Essential Trustee (CC3).

Trustees’ Responsibilities in Relation to Financial Statements

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practices:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity, which enables them to ascertain its financial position, and which enable them to ensure the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Trustees Approval

Name of Trustee: Danielle Joy Signed on Behalf of the Trustees:

Date of Approval: 07/06/2026

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Independent Examiner's Report

I report to the trustees on my examination of the financial statements of Resurrected Bites CIO for the accounting period ending 31st October 2025.

Responsibilities and Basis of Report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements 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 Act.

Independent Examiner's Statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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 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.

Nigel Wyatt BSC FCA Date: 08/06/2026 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

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Statement of Financial Activities

Statement of Financial Activities
8 month
period
2025 2024
Unrestricted Restricted Total
Funds Funds Funds Total Funds
Note £ £ £ £
Income
Donations and legacies 63,277 101,597 164,874 61,758
Charitable activities 54,440 - 54,440 97,761
Investment income 2,381 - 2,381 400
Other income 38 - 38 -
────────── ────────── ──────────
──────────
Total Income 2 120,136 101,597 221,733 159,919
────────── ────────── ──────────
──────────
Expenditure
Expenditure on charitable activities 53,559 87,367 140,926 49,411
────────── ────────── ──────────
──────────
Total Expenditure 3 53,559 87,367 140,926 49,411
────────── ────────── ──────────
──────────
────────── ────────── ──────────
──────────
Net Income / (Expenditure) 66,577 14,230 80,807 110,508
────────── ────────── ──────────
──────────
Net Income and Net Movement in Funds
Total funds brought forward 11 96,667 13,841 110,508 -
Transfers 10,000 (10,000) - -
────────── ────────── ──────────
──────────
Total Funds Carried Forward 173,244 18,071 191,315 110,508
────────── ────────── ──────────
──────────

All income and expenditure derive from continuing activities.

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Statement of Financial Position

Statement of Financial Position
2025 2024
Note £ £
Fixed Assets
Tangible fixed assets 8 10,473 7,259
Current Assets
Debtors 9 7,132 15,134
Stock 2,117 10,000
Cash at the bank and in hand 173,836 81,039
──────────
──────────
183,085 106,173
Creditors: Amounts Falling Due Within One Year 10 2,243 2,924
──────────
──────────
Net Current Assets 180,842 103,249
────────── ──────────
──────────
──────────
Net Assets 191,315 110,508
────────── ──────────
Funds of the Charity
Restricted funds 11 18,071 13,841
Unrestricted funds 11
Unrestricted general 160,244 60,047
Designated funds 13,000 36,620
──────────
──────────
173,244 96,667
──────────
──────────
Total Charity Funds 191,315 110,508
──────────
──────────
These financial statements were approved by the board of trustees and authorised for issue:
Name of Trustee: Danielle Joy
───────────────────────────────────────────
Signed on Behalf of the Trustees:
───────────────────────────────────────────
Date of Approval: ───────────────────────────────────────────
07/06/2026

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Notes to the Financial Statements

1 Accounting Policies

Basis of Preparation

Resurrected Bites CIO is a registered charity with the Charity Commission for England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.

The current financial statements cover the year ended 31 October 2025. The comparative figures relate to the period from the charity’s formation on 6 March 2024 to 31 October 2024, being an 8- month accounting period.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling, which is the functional currency of the charity, and are rounded to the nearest £.

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

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

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 set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the charity.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

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Notes to the Financial Statements

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from members of the charity are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants, where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

• Donated services and facilities are included at the value to the charity where this can be quantified.

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

• Volunteer time, the value of voluntary support for the work of the charity, is not included in the accounts but is described in the Trustees Annual Report.

Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation to commit the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Stock

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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Notes to the Financial Statements

Tangible Fixed Assets

All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time and estimated useful life of the asset.

The depreciation policies of the organisation are as follows:

Vehicles 3 years straight line Equipment 3 years straight line

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight-line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Judgements and Key Sources of Estimation

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no critical judgements (apart from those involving estimations) that management has had to make in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements.

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Notes to the Financial Statements

2 Analysis of Income

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations and legacies
Donations 60,259 2,608 62,867
Gift Aid 3,018 - 3,018
Grants - 98,989 98,989
────────── ────────── ──────────
63,277 101,597 164,874
Charitable activities
Activity income 38,430 - 38,430
Events income 16,010 - 16,010
Transfer of assets - - -
────────── ────────── ──────────
54,440 - 54,440
Investment Income
Bank interest 2,381 - 2,381
────────── ────────── ──────────
2,381 - 2,381
Other Income
Other income 38 - 38
────────── ──────────
──────────
38 - 38
────────── ────────── ──────────
Total Income 120,136
──────────		 101,597
──────────		 221,733
──────────

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Notes to the Financial Statements

8 month
period
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations and legacies
Donations 8,509 1,000 9,509
Gift Aid 1,089 - 1,089
Grants - 51,160 51,160
────────── ────────── ──────────
9,598 52,160 61,758
Charitable activities
Activity income 17,847 - 17,847
Events income 4,255 - 4,255
Transfer of assets 75,659 - 75,659
────────── ────────── ──────────
97,761 - 97,761
Investment Income
Bank interest 400 - 400
────────── ────────── ──────────
400 - 400
Other Income
Other income - - -
────────── ──────────
──────────
- - -
────────── ────────── ──────────
Total Income 107,759
──────────		 52,160
──────────		 159,919
──────────

3 Expenditure on Charitable Activities by Fund Type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Administration 11,896 2,848 14,744
Communications 24 302 326
Depreciation 7,586 - 7,586
Events 2,714 - 2,714
Food costs - 20,685 20,685
Fundraising 4,438 - 4,438
Giving 125 - 125
Salaries 14,306 48,154 62,460
Staff related costs 3,041 945 3,986
Transport 299 955 1,254
Volunteer costs 229 - 229
Warehouse 8,901 13,478 22,379
────────── ────────── ──────────
53,559
──────────		 87,367
──────────		 140,926
──────────

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Notes to the Financial Statements

8 month
period
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Administration 4,118 3,350 7,468
Communications 46 - 46
Depreciation 3,575 - 3,575
Events 131 - 131
Equipment 30 59 89
Food costs 1,250 1,250
Fundraising 738 90 828
Giving - - -
Salaries 5,564 22,231 27,795
Staff related costs (470) 1,108 638
Transport 263 - 263
Volunteer costs 192 - 192
Warehouse 6 7,130 7,136
────────── ────────── ──────────
14,193
──────────		 35,218
──────────		 49,411
──────────

4 Volunteers

The charity benefits greatly from the voluntary contributions of time and money. Please refer to the trustees' report for further details about volunteer contributions to the organisation.

5 Independent Examination Fees

Fees payable to the independent examiner for:

Independent Examination Fees
Fees payable to the independent examiner for:
2025 2024
£ £
Independent examination and preparation of the financial
statements		 1,320 1,200

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Notes to the Financial Statements

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

8 month
period
2025 2024
£ £
Wages and salaries 59,589 27,023
Employers national insurance 1,089 -
Employer contributions to pension plans 1,782 772
────────── ──────────
62,460
──────────		 27,795
──────────

The average headcount of employees during the year was as follows:

2025 2024
Average Head Count 4 4

The number of employees who received employee benefits (excluding NIC and Pensions) of more than £60,000 during the year was as follows:

2025 2024
More than £60,000 - -

Key Management Personnel

The charity considers its key management personnel to comprise the Chief Executive Officer and the Operations Manager.

The total employee benefits (including employer National Insurance and pension contributions) received by key management personnel during the year were £49,865 (2024 8 month period: £27,453).

The charity recharges staffing resources with its related subsidiary, Resurrected Bites CIC. Employment costs are apportioned between the charity and the subsidiary based on a time spent basis. The amount disclosed above represents approximately 70% of the total employment costs for these roles, being the proportion attributable to the charity.

7 Trustee Remuneration, Expenses and Donations

During the year no trustee (2024: one) incurred any out-of-pocket expenses (2024: £18 for the cost of a DBS check).

Donations totalling £900 were received from members of the trustee board during the year (2024: £nil). These donations were made in an individual capacity and without conditions.

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Notes to the Financial Statements

**8 ** Tangible Fixed Assets
Vehicles Equipment Total
£ £ £
Cost as at 31st October 2024 1,125 9,709 10,834
Additions 10,800 - 10,800
────────── ────────── ──────────
Cost as at 31st October 2025 11,925 9,709 21,634
────────── ────────── ──────────
Depreciation as at 31st October 2024 371 3,204 3,575
Depreciation Charge 4,350 3,236 7,586
────────── ────────── ──────────
Depreciation as at 31st October 2025 4,721 6,440 11,161
────────── ────────── ──────────
────────── ────────── ──────────
Net Book Value as at 31st October 2025 7,204 3,269 10,473
────────── ────────── ──────────
Net Book Value as at 31st October 2024 754 6,505 7,259
────────── ────────── ──────────
**9 ** Debtors
2025 2024
£ £
Gift Aid recoverable - 226
Other debtors 5,595 12,924
Prepayments 1,537 1,984
────────── ──────────
7,132 15,134
────────── ──────────
**10 ** Creditors: amounts falling due within one year
2025 2024
£ £
Other Tax and Social Security 359 -
Accruals 1,320 1,538
Trade creditor 564 1,386
────────── ──────────
2,243
──────────		 2,924
──────────

23

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

11 Analysis of charitable funds

Analysis of charitable funds
1 Nov 31 Oct
2024 Income Expenditure Transfers 2025
£ £ £ £ £
Unrestricted Funds
General 60,047 81,696 (44,438) 62,939 160,244
────────── ────────── ────────── ────────── ──────────
60,047 81,696 (44,438) 62,939 160,244
────────── ────────── ────────── ────────── ──────────
Designated
Gracious Street Grocery 10,515 20,488 (4,725) (26,278) -
New Park Grocery 12,423 17,952 (4,396) (25,979) -
Future Wages 13,682 - - (13,682) -
Reserves - - - 13,000 13,000
────────── ────────── ────────── ────────── ──────────
36,620 38,440 (9,121) (52,939) 13,000
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 96,667 120,136 (53,559) 10,000 173,244
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Arnold Clark Community Fund cost
of living support		 2,500 - (2,500) - -
Knaresborough Relief in Need
(KRIN)		 1,000 - (1,000) - -
Other small grants for core costs 1,280 - (1,280) - -
The Liz & Terry Bramall Foundation 9,061 - (9,061) - -
The Benevity UK Online Giving
Foundation		 - 2,108 (2,005) - 103
The Big Give Green Match Fund
2025		 - 9,889 (5,703) - 4,186
The National Lottery Community
Fund		 - 20,000 (11,959) - 8,041
North Yorkshire Council Household
Support Fund Food Support Grant		 - 15,000 (11,859) - 3,141
The ASDA Foundation Foodbank
Fundamentals		 - 600 - - 600
North Yorkshire Council Locality
Budget Cllr Walker		 - 500 - - 500

24

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

1 Nov 31 Oct
2024 Income Expenditure Transfers 2025
£ £ £ £ £
Restricted Funds(Continued)
North Yorkshire Council Locality
Budget Cllr Gostlow		 - 500 - - 500
Real Markets Yorkshire - 500 - - 500
Sainsbury's Good for All of Us
Community Grant		 - 500 - - 500
The Knaresborough Lions Fund - 1,000 (1,000) - -
Harrogate Brigantes Rotary Legacy
Fund		 - 10,000 - (10,000) -
The George A Moore Foundation - 1,000 (1,000) - -
North Yorkshire Council Household
Support Fund Food Support Grant		 - 10,000 (10,000) - -
Margaret's Charitable Trust - 2,500 (2,500) - -
The Banks Community Fund - 2,000 (2,000) - -
Sainsbury's Good for All of Us
Community Grant		 - 500 (500) - -
The Northern Powergrid Social
Impact Programme Fund		 - 25,000 (25,000) - -
────────── ────────── ────────── ────────── ──────────
Total Restricted 13,841 101,597 (87,367) (10,000) 18,071
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds 110,508 221,733 (140,926) - 191,315
────────── ────────── ────────── ────────── ──────────

25

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

Material Fund Transfers

Designated funds

During the year, the trustees undertook a review of the charity’s designated funds. As part of this process, a number of historic designated funds were closed, and the balances previously held within these funds were transferred back to the general fund.

Following this review, the trustees established a single designated reserve fund to better reflect the charity’s current financial strategy. A total of £13,000 was designated from the general fund to create this reserve.

These transfers represent a reallocation of unrestricted funds and do not affect the overall level of funds held by the charity.

Harrogate Brigantes Rotary Legacy Fund

A transfer of £10,000 was made from the restricted Harrogate Rotary fund towards the purchase of a van during the year. The van is held as a fixed asset within the general fund. The transfer reflects the application of restricted funds for their intended purpose.

26

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

6 Mar 31 Oct
2024 Income Expenditure Transfers 2024
£ £ £ £ £
Unrestricted Funds
General - 89,886 (8,694) (21,145) 60,047
────────── ────────── ────────── ────────── ──────────
- 89,886 (8,694) (26,145) 60,047
────────── ────────── ────────── ────────── ──────────
Designated
Gracious Street
Grocery - 9,128 (3,882) 5,269 10,515
New Park Grocery - 8,745 (1,617) 5,295 12,423
Future Wages - - - 13,682 13,682
────────── ────────── ────────── ────────── ──────────
- 17,873 (5,499) 24,246 36,620
────────── ────────── ────────── ────────── ──────────
────────── ──────────
──────────		 ────────── ──────────
Total Unrestricted - 107,759 (14,193) (1,899) 91,667
────────── ──────────
──────────		 ────────── ──────────
Restricted Funds
Arnold Clark Community Fund cost
of living support		 - 2,500 - - 2,500
Knaresborough Relief in Need
(KRIN)		 - 1,000 - - 1,000
Other small grants for core costs - 2,280 (1,000) - 1,280
National Lottery Awards For All - 20,000 (20,000) - -
New Park Grocery (restricted) - - (2,429) 2,429 -
North Yorkshire Council household
support fund		 - 10,000 (5,000) (5,000) -
North Yorkshire Council, Locality
grant		 - 3,380 (3,380) - -
The Liz & Terry Bramall Foundation - 10,000 (939) - 9,061
The Two Ridings Community
Foundation local fund		 - 3,000 (2,470) (530) -
────────── ────────── ────────── ────────── ──────────
Total Restricted - 52,160 (35,218) (3,101) 13,841
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds -
──────────		 159,919
──────────		 (49,411)
──────────		 -
──────────		 110,508
──────────

27

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

Fund Transfers

General Fund

The Two Ridings Community Foundation local fund

North Yorkshire Council Household Support Fund

When the transfer of funds from CIO were received into the general fund, these were distributed across the designated funds and NPG restricted fund.

A Thermometer was purchased with this grant funding and then transferred to the general fund to be held as an asset.

This fund relates to grant funding received to support households in need. During the year, £5,000 was transferred from this fund to the general fund to reflect the application of the funding towards stock held within the general fund. The fund was fully utilised during the year, with no balance remaining at the year end.

Fund Descriptions

Designated Funds

Future Wages Funds set aside for future salary costs. Gracious Street Funds to be spent on the running of this grocery site. The Grocery income represents grocery sales and membership at the grocery.

New Park Grocery Funds to be spent on the running of this grocery site. The income represents grocery sales and membership at the grocery.

Restricted Funds

Arnold Clark Community Fund Cost A restricted grant given to cover food costs for the community of living support groceries.

Knaresborough Relief in Need A restricted grant to support Knaresborough grocery members (KRIN) with food for Christmas. The Liz & Terry Bramall Foundation A restricted grant to cover operational costs. The Benevity UK Online Giving A restricted fund to cover our operational costs. Foundation The Big Give Green Match Fund A restricted grant given to pay for warehouse rent. The National Lottery Community A restricted fund to cover operations manager salary. Fund

North Yorkshire Council Household A restricted fund to cover essential food and non-food items Support Fund Food Support Grant and van fuel, tax & MOT. The ASDA Foundation Foodbank A restricted fund to purchase food and basic hygiene items for Fundamentals the community groceries. North Yorkshire Council Locality A restricted grant to buy food and essential items for New Park Budget Cllr Walker grocery. North Yorkshire Council Locality A restricted grant to buy food and essential items for Gracious Budget Cllr Gostlow St grocery. Real Markets Yorkshire A donation to cover van running costs. Sainsbury's Good for All of Us A restricted grant to purchase food for the community groceries. Community Grant

28

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

Fund Descriptions (Continued)

The Knaresborough Lions Fund Harrogate Brigantes Rotary Legacy Fund The George A Moore Foundation

North Yorkshire Council Household Support Fund Food Support Grant Margaret's Charitable Trust The Banks Community Fund Sainsbury's Good for All of Us Community Grant

The Northern Powergrid Social Impact Programme Fund

A restricted grant to fund purchase of food for Gracious St A restricted fund to purchase a replacement van.

A restricted to fund to pay for energy costs at Gracious St Grocery.

A restricted fund to cover essential food and non-food items and a month's warehouse rent.

A restricted grant in furtherance of our charitable activities. A restricted grant to build a new website. A restricted grant to buy food for the groceries.

A restricted fund to cover costs of running the community groceries.

12 Operating Lease Commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2025

2025
£
No later than 1 year 13,688
Later than 1 year but less than 5 years 42,203
Greater than 5 years -
──────────
55,891
──────────

13 Analysis of Net Assets Between Funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Fixed assets 10,473 - 10,473
Current assets 165,014 18,071 183,085
Creditors less than 1 year (2,243) - (2,243)
────────── ────────── ──────────
173,244 18,071 191,315
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Fixed assets 7,259 - 7,259
Current assets 87,332 18,841 106,173
Creditors less than 1 year (2,924) - (2,924)
────────── ────────── ──────────
91,667
──────────		 18,841
──────────		 110,508
──────────

29

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

14 Related Party Transactions

There were no related party transactions which took place during the year other than the transactions between Resurrected Bites CIC and Resurrected Bites CIO which are described below.

15 Subsidiary undertaking

The charity has a trading subsidiary, Resurrected Bites CIC (company number 12137481), which is incorporated in the United Kingdom. The charity is the sole member of the CIC and therefore exercises control over its activities.

The subsidiary undertakes trading activities which support the charitable objectives of the charity.

The charity has not prepared consolidated financial statements as it qualifies as a small charity under the Charities SORP (FRS 102) and consolidation is not required.

During the year, the subsidiary transferred profits of £26,620 (2024: £nil) to the charity by way of gift aid. This amount is included within income in the Statement of Financial Activities.

The charity shares resources with the subsidiary. A number of expenditure recharges were conducted between the two organisations during the year, reflecting that certain overhead costs are initially incurred by the charity. These recharges include salaries, communications, administration, warehouse costs, and transport.

Costs are allocated on a proportional and systematic basis to ensure a fair and reasonable apportionment of shared resources. The total costs recharged to the subsidiary during the year amounted to £35,090 (2024: £14,868).

At the year end, an amount of £5,595 (2024: £nil) was owed to the charity by its subsidiary, Resurrected Bites CIC, in respect of recharged costs. This balance is included within debtors in the Statement of Financial Position.

In May 2024, the trade and associated net assets of Resurrected Bites CIC were transferred to the charity as part of the transition of activities into the charitable entity. The transfer, valued at £75,660, comprised a combination of cash, stock, and fixed assets and is reflected within the prior year financial statements.

30

Resurrected Bites CIO

Year Ended 31st October 2025

Notes to the Financial Statements

16 Prior Period Adjustment

During the year, the trustees identified a matter relating to the prior period treatment of the North Yorkshire Council Household Support Fund.

In the prior year, an amount of £5,000 was retained within restricted funds. This arose as a result of stock being recorded within the general fund, whilst the corresponding restricted fund balance was not released through an appropriate fund transfer.

As a result, restricted funds were overstated and unrestricted funds understated by £5,000 as at 31 October 2024.

The comparative figures have been restated to reflect the appropriate fund classification. The impact of the adjustment on fund balances at 31 October 2024 is as follows:

Unrestricted funds previously reported: £55,047 Unrestricted funds restated: £60,047 Restricted funds previously reported: £18,841 Restricted funds restated: £13,841

There is no impact on the total funds of the charity.

The adjustment reflects the appropriate treatment of the expenditure of restricted funds and the allocation of stock within the general fund.

31