IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083037642023-03-31083037642024-03-31083037642023-04-012024-03-31083037642022-03-31083037642022-04-012023-03-31083037642023-03-3108303764ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-3108303764ns15:PoundSterling2023-04-012024-03-3108303764ns11:FRS1022023-04-012024-03-3108303764ns11:IndependentExaminationCharity2023-04-012024-03-3108303764ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-3108303764ns11:FullAccounts2023-04-012024-03-3108303764ns11:CharitiesSORP2023-04-012024-03-3108303764ns16:EnglandWales2023-04-012024-03-3108303764ns11:RegisteredOffice2023-04-012024-03-3108303764ns0:Trustee22023-04-012024-03-3108303764ns0:Trustee32023-04-012024-03-3108303764ns0:Trustee42023-04-012024-03-3108303764ns0:Trustee52023-04-012024-03-3108303764ns0:Trustee62023-04-012024-03-3108303764ns0:Trustee72023-04-012024-03-3108303764ns0:Trustee82023-04-012024-03-3108303764ns0:Trustee12023-04-012024-03-3108303764ns0:Trustee92023-04-012024-03-3108303764ns0:Trustee102023-04-012024-03-3108303764ns0:Trustee112023-04-012024-03-3108303764ns0:Trustee122023-04-012024-03-3108303764ns0:Trustee132023-04-012024-03-3108303764ns0:Trustee142023-04-012024-03-3108303764ns0:Trustee152023-04-012024-03-3108303764ns0:TotalUnrestrictedFunds2023-04-012024-03-3108303764ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3108303764ns0:Activity82023-04-012024-03-3108303764ns0:Activity8ns0:TotalUnrestrictedFunds2023-04-012024-03-3108303764ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3108303764ns0:Activity82022-04-012023-03-3108303764ns0:TotalUnrestrictedFunds2023-03-3108303764ns0:TotalRestrictedIncomeFunds2023-03-3108303764ns0:TotalUnrestrictedFunds2024-03-3108303764ns0:TotalRestrictedIncomeFunds2024-03-3108303764ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-3108303764ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-03-3108303764ns10:WithinOneYear2024-03-3108303764ns10:WithinOneYear2023-03-310830376422023-04-012024-03-310830376412023-04-012024-03-310830376412022-04-012023-03-3108303764ns10:OwnedAssets2023-04-012024-03-3108303764ns10:OwnedAssets2022-04-012023-03-3108303764ns10:LandBuildingsns10:ShortLeaseholdAssets2023-03-3108303764ns10:MotorVehicles2023-03-3108303764ns10:LandBuildingsns10:ShortLeaseholdAssets2023-04-012024-03-3108303764ns10:MotorVehicles2023-04-012024-03-3108303764ns10:LandBuildingsns10:ShortLeaseholdAssets2024-03-3108303764ns10:MotorVehicles2024-03-3108303764ns10:LandBuildingsns10:ShortLeaseholdAssets2023-03-3108303764ns10:MotorVehicles2023-03-31
REGISTERED COMPANY NUMBER: 08303764 (England and Wales)
REGISTERED CHARITY NUMBER: 1154716















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

Nourish Community Food Bank Ltd

Nourish Community Food Bank Ltd






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 8

Nourish Community Food Bank Ltd (Registered number: 08303764)

Report of the Trustees
for the Year Ended 31 March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08303764 (England and Wales)

Registered Charity number
1154716

Registered office
Unit 5
Kingstanding Way
Tunbridge Wells
Kent
TN2 3UP

Trustees
Ms N G Hill (resigned 14.5.23)
Ms A E Jordan (resigned 14.11.23)
Ms V B R Packer
Ms B Roy
Ms S L Smith
A Tofts
S P Vincent
P J Wooster
Ms L Mepham (resigned 30.4.24)
A Conroy
D S Robson (appointed 15.5.23) (resigned 16.1.24)
M Lowe (appointed 18.5.23)
M D Weller (appointed 12.3.24)
Ms S Puranik (appointed 14.3.24)
Ms E Hanham (appointed 13.3.24)

Independent Examiner
Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

Approved by order of the board of trustees on 2 September 2024 and signed on its behalf by:





P J Wooster - Trustee

Independent Examiner's Report to the Trustees of
Nourish Community Food Bank Ltd

Independent examiner's report to the trustees of Nourish Community Food Bank Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Richard Young ACA

Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

2 September 2024

Nourish Community Food Bank Ltd

Statement of Financial Activities
for the Year Ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 315,283 113,500 428,783 469,190

Charitable activities
Charitable activities 16,253 - 16,253 22,469

Investment income 3 10,693 - 10,693 2,605
Other income 2,478 - 2,478 315
Total 344,707 113,500 458,207 494,579

EXPENDITURE ON
Raising funds 37,271 - 37,271 22,123

Charitable activities
Charitable activities 310,913 113,500 424,413 414,953

Other 22,159 - 22,159 12,296
Total 370,343 113,500 483,843 449,372

NET INCOME/(EXPENDITURE) (25,636 ) - (25,636 ) 45,207


RECONCILIATION OF FUNDS
Total funds brought forward 470,715 - 470,715 425,508

TOTAL FUNDS CARRIED FORWARD 445,079 - 445,079 470,715

Nourish Community Food Bank Ltd (Registered number: 08303764)

Balance Sheet
31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 59,227 - 59,227 74,373

CURRENT ASSETS
Debtors 8 39,720 - 39,720 38,707
Cash at bank 354,935 - 354,935 367,196
394,655 - 394,655 405,903

CREDITORS
Amounts falling due within one year 9 (8,803 ) - (8,803 ) (9,561 )

NET CURRENT ASSETS 385,852 - 385,852 396,342

TOTAL ASSETS LESS CURRENT LIABILITIES 445,079 - 445,079 470,715

NET ASSETS 445,079 - 445,079 470,715
FUNDS 10
Unrestricted funds 445,079 470,715
TOTAL FUNDS 445,079 470,715

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 2 September 2024 and were signed on its behalf by:





P J Wooster - Trustee

Nourish Community Food Bank Ltd

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.



Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Donations 276,133 357,851
Grants 152,650 111,339
428,783 469,190

3. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 10,693 2,605


Nourish Community Food Bank Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 15,146 12,296

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Salaries 5 5

No employees received emoluments in excess of £60,000.

7. TANGIBLE FIXED ASSETS
Short Motor
leasehold vehicles Totals
£    £    £   
COST
At 1 April 2023 and 31 March 2024 43,476 43,193 86,669
DEPRECIATION
At 1 April 2023 8,696 3,600 12,296
Charge for year 4,346 10,800 15,146
At 31 March 2024 13,042 14,400 27,442
NET BOOK VALUE
At 31 March 2024 30,434 28,793 59,227
At 31 March 2023 34,780 39,593 74,373

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 36,369 34,539
Accrued income - 990
Prepayments 3,351 3,178
39,720 38,707


Nourish Community Food Bank Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Social security and other taxes 2,319 2,152
Other creditors 1,964 4,136
Accruals and deferred income 4,520 3,273
8,803 9,561

10. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 45,715 49,364 95,079
Cessation of activities 150,000 (25,000 ) 125,000
Funding shortfall 150,000 (50,000 ) 100,000
Warehouse Reserve 25,000 - 25,000
Hypothecated for Fuel Vouchers 100,000 (50,000 ) 50,000
Self-referral Project - 50,000 50,000
470,715 (25,636 ) 445,079
TOTAL FUNDS 470,715 (25,636 ) 445,079

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 294,707 (245,343 ) 49,364
Cessation of activities - (25,000 ) (25,000 )
Funding shortfall - (50,000 ) (50,000 )
Hypothecated for Fuel Vouchers - (50,000 ) (50,000 )
Self-referral Project 50,000 - 50,000
344,707 (370,343 ) (25,636 )
Restricted funds
Kent Community Foundation 21,000 (21,000 ) -
National Lottery 40,000 (40,000 ) -
Tunbridge Wells Community Support Fund 20,000 (20,000 ) -
Hollick Family Charitable Trust 15,000 (15,000 ) -
Colyer-Fergusson Charitable Trust 10,000 (10,000 ) -
Garfield Weston Foundation 7,500 (7,500 ) -
113,500 (113,500 ) -
TOTAL FUNDS 458,207 (483,843 ) (25,636 )


Nourish Community Food Bank Ltd

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 90,053 (44,338 ) 45,715
Cessation of activities 150,000 - 150,000
Funding shortfall 150,000 - 150,000
Warehouse Reserve 25,000 - 25,000
Hypothecated for Fuel Vouchers - 100,000 100,000
415,053 55,662 470,715
Restricted funds
Sainsburys Neighbourly Grant 455 (455 ) -
Kent Community Foundation 10,000 (10,000 ) -
10,455 (10,455 ) -
TOTAL FUNDS 425,508 45,207 470,715

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 394,579 (438,917 ) (44,338 )
Hypothecated for Fuel Vouchers 100,000 - 100,000
494,579 (438,917 ) 55,662
Restricted funds
Sainsburys Neighbourly Grant - (455 ) (455 )
Kent Community Foundation - (10,000 ) (10,000 )
- (10,455 ) (10,455 )
TOTAL FUNDS 494,579 (449,372 ) 45,207

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.