OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-11-30-accounts

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

Company registration number: CE036239 Charity registration number: 1208343

East Grinstead Foodbank

Annual Report and Financial Statements for the Year Ended 30 November 2025

Lucraft Hodgson & Dawes LLP Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 18

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Reference and Administrative Details

Trustees Julian John Spencer, Chair of Trustees Philip Brown, Treasurer Brigid Mary Armstrong Rachel Sarah Flynn Dominic Anthony Byrne Lorraine Fernandes Principal Office Jubilee Community Centre Charlwoods Road East Grinstead West Sussex RH19 2HL Company Registration Number CE036239 Charity Registration Number 1208343 Independent Examiner Lucraft Hodgson & Dawes LLP Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Page 1

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Trustees' Report for the Year Ended 30 November 2025

The Trustees present the Annual Report together with the financial statements of the charitable company for the year ended on 30 November 2025.

Incorporation

The charity was registered as a Foundation Charitable Incorporated Organisation on 21 May 2024 (number 1208343). The charity was established to enable the transfer of the activities of the East Grinstead Foodbank which operated as an unincorporated registered charity (number 1154256). The agreement to transfer the activities was dated 30 November 2024. The cash balances were transferred on 3 December 2024.

Objectives and activities

Charitable objects

The prevention or relief of poverty in East Grinstead and the surrounding areas or such wider area as may seem appropriate from time to time by providing grants, items and services to individuals in need and/or charities or other organisations working to prevent or relieve poverty and in particular by providing emergency food supplies and to help those in crisis including signposting to other agencies.

Mission Statement

The foodbank is part of the Trussell network, which exists so everyone in the UK can be free from hunger and to ensure no one needs a foodbank to survive. Until that happens, we will provide emergency food and practical support for people in East Grinstead and the surrounding areas for people left without enough money to live on.

Activities

a) providing emergency food parcels containing a minimum of three days’ supply of balanced and nutritional foodstuffs and household items to individuals in need and for distribution by charities and other organisations working to prevent, or provide relief from, poverty.

b) the provision of such other help and comfort for the beneficiaries and signposting to relevant information to other advisory services, as may be required.

Public Benefit

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Activities during the year

The charity took over responsibility for the activities of East Grinstead Foodbank from 1 December 2024. The statistics below relate to the activities for the year with the comparatives shown relating to the activities of the previous charity.

Page 2

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Trustees' Report for the Year Ended 30 November 2025

During this year:

• We fed 2,359 people (compared to 2,645 people in the previous year) - an average of over 197 people per month.

• We helped 1,516 adults (compared to 1,642 adults in the previous year) and 843 children (compared to 1,003 children in the previous year).

• We took in approximately 29,867 kgs (compared to 37,047 kgs in the previous year) of food and other items.

• Surgeries, Schools, MSDC Housing Needs Team, Early Help Service, and Christians Against Poverty made the majority of referrals.

• Main reasons given for needing to visit the foodbank were rising cost of essentials, debt issues and mental health issues.

We continue to promote the BanktheFood smart phone app, which is very simple to use giving real time updates on what food and hygiene items we need donating. Donors can open the app ahead of going shopping and can receive notifications when visiting a supermarket. We have added the foodbank to the online shop Give Today where donors can purchase our most needed items, from the comfort of home or on-the-go and the team at Give Today then pick and deliver direct to us.

We continue to encourage our clients to come into the foodbank and engage with the Citizens Advice adviser who is working alongside our Client Support Coordinator assisting our clients to maximise their income and no longer need to use our foodbank. This service was funded through the three-year Financial Inclusion grant from Trussell which ended on 2 October 2025. We have secured funding to continue the project through to the end of 2026 from an additional Trussell grant and donations.

Given our ability to only provide non-perishable items we provide supermarket vouchers for clients to enable them to visit the local supermarket to purchase fresh produce. We continued with our local shop voucher initiatives with a butcher, a laundrette and a charity shop. We applied for and were awarded funding from the Household Support Fund in December 2024 and again in June 2025. These funds contributed to our being able to provide the supermarket and local shop fresh meat vouchers.

Since the end of the financial year, we are seeing continued demand while food donations are more volatile. We have also been informed that the West Sussex County Council discretional LAN funding of some £8,000 which we expected in May 2026 would not be received this year and is unlikely to be received going forward. Whilst disappointing we have a diverse number of individuals and organisations that support us. This together with our reserves will enable us to continue to support those in need.

Page 3

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Trustees' Report for the Year Ended 30 November 2025

Structure, governance and management

Nature of governing document

Foundation Charitable Incorporated Organisation Constitution adopted 21 May 2024.

Reserves Policy

East Grinstead Foodbank is committed to ensuring that it retains sufficient financial reserves to protect the charity against falls in income and, ultimately, to cover the costs of an orderly dissolution if the foodbank is no longer to continue. This policy is not contractual but sets out the way in which East Grinstead Foodbank aims to manage financial reserves.

This policy applies to the Trustees of East Grinstead Foodbank as a whole, with specific responsibilities for the Treasurer as detailed below.

Definition of funds

The policy requires retention of a minimum level of “unrestricted funds”.

“Restricted funds” are those received from donors or other sources where the expenditure is limited to specified items, projects or personnel costs. All other income of the East Grinstead Foodbank is “unrestricted funds”.

Policy

The Trustees should ensure that the East Grinstead Foodbank retains adequate “unrestricted funds” to cover six months of anticipated overheads:

• The measurement of “adequate unrestricted funds” should be made and reported upon with each financial report from the Treasurer to the Trustees and not less than twice a year.

• In preparing the Annual Budget for approval by the Trustees, the Treasurer should demonstrate that the Reserves Policy requirements will be satisfied if the budgeted income and expenditure are met.

• In the event of there being no “unrestricted funds” at any reporting date or shown in an Annual Budget, the Trustees should hold a General Meeting to determine the actions required to either recover the required level of reserves or to arrange the orderly dissolution of the East Grinstead Foodbank.

• In the event of the unrestricted funds being significantly in excess of the “adequate” measure, the Trustees should consider whether this is due to a short-term situation or a longer-term issue and consider actions to spend reserves if the latter. The determination of what level of unrestricted funds forms an excess is a matter for the judgement of the Trustees, but unrestricted funds equal to more than two years’ average overheads can be taken as an indication.

Page 4

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Trustees' Report for the Year Ended 30 November 2025

Responsibility for this policy

The overall responsibility for implementing and monitoring the effectiveness of this policy rests with the Trustees of East Grinstead Foodbank. The Treasurer has responsibility for monitoring and reporting on the policy on a timely basis.

Communication of this policy

All new Trustees will be made aware of this policy.

We would like to thank all of our employees, volunteers and supporters without whom we would not be able to provide the services to those in crisis in East Grinstead and the surrounding areas.

We would like to thank Rob Bothwell and his team at Lucraft Hodgson and Dawes for their assistance in independently examining our accounts pro bono.

14-07-2026 The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Julian John Spencer Trustee

......................................... Philip Brown Trustee

Page 5

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

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

14-07-2026

Approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Julian John Spencer Trustee

......................................... Philip Brown Trustee

Page 6

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Independent Examiner's Report to the trustees of East Grinstead Foodbank

I report on the accounts of the charity for the year ended 30 November 2025 which are set out on pages 8 to 18 .

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

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

Independent examiner's statement

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

have not been met; or

...................................... Robert Bothwell FCA ICAEW

Ground Floor 19 New Road Brighton East Sussex BN1 1UF

14-07-2026 Date:.............................

Page 7

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Statement of Financial Activities for the Year Ended 30 November 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total
Note funds funds 2025
£ £ £
Income and Endowments from:
Donations and legacies 3 81,579 67,096 148,675
Investment income 4 2,025 - 2,025
Total Income 83,604 67,096 150,700
Expenditure on:
Raising funds (6,378) (10,610) (16,988)
Charitable activities 5 (76,578) (7,776) (84,354)
Services provided 6 - (30,570) (30,570)
Total Expenditure (82,956) (48,956) (131,912)
Net income 648 18,140 18,788
Net movement in funds 648 18,140 18,788
Reconciliation of funds
Total funds brought forward 173,524 39,336 212,860
Total funds carried forward 14 174,172 57,476 231,648

Page 8

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Statement of Financial Activities for the Year Ended 30 November 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total
Note funds funds 2024
£ £ £
Income and Endowments from:
Donations and legacies 3 81,068 46,693 127,761
Investment income 4 3,047 - 3,047
Total Income 84,115 46,693 130,808
Expenditure on:
Raising funds (5,049) (17,070) (22,119)
Charitable activities 5 (70,945) (7,308) (78,253)
Services provided 6 - (42,112) (42,112)
Total Expenditure (75,994) (66,490) (142,484)
Net income/(expenditure) 8,121 (19,797) (11,676)
Net movement in funds 8,121 (19,797) (11,676)
Reconciliation of funds
Total funds brought forward 165,403 59,133 224,536
Total funds carried forward 14 173,524 39,336 212,860

Page 9

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

(Registration number: CE036239) Balance Sheet as at 30 November 2025

Note 2025
£
2024
£
Fixed assets
Tangible assets 11 8,604 13,324
Current assets
Cash at bank and in hand 229,548 200,763
Creditors: Amounts falling due within one year 12 (6,504) (1,227)
Net current assets 223,044 199,536
Net assets 231,648 212,860
Funds of the charity:
Restricted funds 57,476 39,336
Unrestricted income funds
Unrestricted funds 174,172 173,524
Total funds 14 231,648 212,860

The financial statements on pages 8 to 18 were approved by the trustees, and authorised for issue on .................... 14-07-2026 and signed on their behalf by:

......................................... Julian John Spencer Trustee

......................................... Philip Brown Trustee

Page 10

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

1 Charity status

The charity is a Charitable Incorporated Organisation (CIO) established under the Charities Act 2011 and registered with the Charity Commission for England and Wales. It is governed by its constitution and is a non-profit making entity. The charity is registered as a charity with the Charity Commission and meets the definition of a public benefit entity as set out in the Charities Act 2011.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

The financial statements have been prepared on an accruals basis in accordance with 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) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

East Grinstead Foodbank meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

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

Investment income

Interest is recognised when earned.

Page 11

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Plant and machinery Straight line @ 25%
Fixtures and fittings Straight line @ 25%
Computer equipment Straight line @ 33%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 12

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Donations from individuals and organisations

3
**Donations from individuals and **
organisations
Unrestricted
funds
General
£
Restricted
funds
£
Total
2025
£
Total
2024
£
Donations;
Donations from individuals and
organisations
81,579 67,096 148,675 127,761
81,579 67,096 148,675 127,761

4 Investment income

4
Investment income
Unrestricted
funds
General
£
Total
2025
£
Total
2024
£
Interest receivable and similar income;
Interest receivable on bank deposits 2,025 2,025 3,047

5 Governance and support costs

Unrestricted
funds
Note General
£
Restricted
funds
£
Total
2025
£
Total
2024
£
Governance
costs
and support 7 76,578 7,776 84,354 78,253

Page 13

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

£76,578 (2024 - 70,945) of the above expenditure was attributable to unrestricted funds and £7,776 (2024 - £7,308) to restricted funds.

6 Other expenditure

Restricted Total Total
Note funds 2025 2024
£ £ £
Cost of services provided
Cost of services provided 30,570 30,570 42,112
30,570 30,570 42,112

7 Analysis of governance and support costs

Governance and support costs

Governance and support costs
Unrestricted
funds
General
£
Restricted
funds
£
Total
2025
£
Total
2024
£
Staff costs
Wages and salaries 50,289 7,776 58,065 50,412
Pension costs 251 - 251 226
Other staff costs - - - 490
Legal fees - - - 1,555
Marketing and publicity 258 - 258 -
Depreciation, amortisation and other
similar costs
6,963 - 6,963 6,004
Other governance costs 18,817 - 18,817 19,566
76,578 7,776 84,354 78,253

8 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

2025 2024
£ £
Depreciation of fixed assets 6,963 6,004

Page 14

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

9 Staff costs

The aggregate payroll costs were as follows:

2025 2024
£ £
Staff costs during the year were:
Wages and salaries 58,065 50,412
Pension costs 251 226
Other staff costs - 490
58,316 51,128

The monthly average number of persons employed by the charity during the year expressed as full-time equivalents was as follows:

2025 2024
No No
Administration 2 2

No employee received emoluments of more than £60,000 during the year.

None of the trustees received remuneration, during the year. No trustee received reimbursement of expenses during the year.

The total employee benefits of the key management personnel of the charity were £Nil (2024 - £Nil).

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 15

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

11 Tangible fixed assets

11
Tangible fixed assets
Furniture
and Total
equipment £
£
Cost
At 1 December 2024 29,843 29,843
Additions 2,243 2,243
Disposals (4,082) (4,082)
At 30 November 2025 28,004 28,004
Depreciation
At 1 December 2024 16,519 16,519
Charge for the year 6,963 6,963
Eliminated on disposals (4,082) (4,082)
At 30 November 2025 19,400 19,400
Net book value
At 30 November 2025 8,604 8,604
At 30 November 2024 13,324 13,324
12
Creditors: amounts falling due within oneyear
2025 2024
£ £
Other taxation and social security 1,604 1,227
Accruals 4,900 -
6,504 1,227

13 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £251 (2024 - £226).

Page 16

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

14 Funds

14
Funds
Balance at 1
December
2024
£
Incoming
resources
£
Resources
expended
£
Balance at
30
November
2025
£
Unrestricted funds
General 173,524 83,604 (82,956) 174,172
Restricted funds 39,336 67,096 (48,956) 57,476
Total funds 212,860 150,700 (131,912) 231,648
Balance at 1
December
2023
£
Incoming
resources
£
Resources
expended
£
Balance at
30
November
2024
£
Unrestricted funds
General 165,403 84,115 (75,994) 173,524
Restricted funds 59,133 46,693 (66,490) 39,336
Total funds 224,536 130,808 (142,484) 212,860

The specific purposes for which the funds are to be applied are as follows:

During the year the charity received a restricted grant from the Trussell Trust in the amount of £20,846 (2024: £41,693) and received restricted donations in the amount of £31,250 (2024: £nil) which must be spent on the charity's financial inclusion project. During the year £38,346 (2024: £49,240) of the sums received were spent on the financial inclusion project with the balance of £53,086 (2024: £39,336) carried forward to the following financial year.

During the year the charity received £15,000 (2024: £5,000) from West Sussex County Council which must be spent on the charity's household support project. During the year £10,610 (2024: £17,070) of the sums received were spent on the household support project with the balance of £4,390 (2024: £nil) carried forward to the following financial year.

Page 17

Docusign Envelope ID: 161358FE-3559-8419-8316-FA003750766C

East Grinstead Foodbank

Notes to the Financial Statements for the Year Ended 30 November 2025

15 Analysis of net assets between funds

Unrestricted
funds
General
£
Restricted
funds
£
Total funds
£
Tangible fixed assets 8,604 - 8,604
Current assets 167,172 62,376 229,548
Current liabilities (1,604) (4,900) (6,504)
Total net assets 174,172 57,476 231,648

16 Analysis of net funds

16
Analysis of net funds
At 1 December
2024
£
Cash at bank and in hand
200,763
Net funds
200,763
Cash flow
£
28,785
28,785
At 30
November
2025
£
229,548
229,548

17 Related party transactions

There were no related party transactions requiring disclosure for the year under review.

Page 18