BRISTOL FOOD NETWORK CIC

Company limited by guarantee

Company Registration Number:
08838348 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2026

Period of accounts

Start date: 1 February 2025

End date: 31 January 2026

BRISTOL FOOD NETWORK CIC

Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

BRISTOL FOOD NETWORK CIC

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Principal activities of the company

The principal activity of the company during the year under review was promoting a sustainable food strategy for Bristol.



Directors

The directors shown below have held office during the whole of the period from
1 February 2025 to 31 January 2026

H.F. Blame
L.J. Blake
J.K. Carey
C.L. Mackay


The directors shown below have held office during the period of
1 February 2025 to 1 December 2025

E. Harrison
D.S. Rochman


Secretary D.J. Finch

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 September 2026

And signed on behalf of the board by:
Name: L.J. Blake
Status: Director

BRISTOL FOOD NETWORK CIC

Profit And Loss Account

for the Period Ended 31 January 2026

2026 2025


£

£
Turnover: 9,805 5,653
Cost of sales: ( 67,984 ) ( 42,102 )
Gross profit(or loss): (58,179) (36,449)
Distribution costs: ( 6,711 ) ( 12,974 )
Administrative expenses: ( 48,203 ) ( 40,081 )
Other operating income: 98,545 90,576
Operating profit(or loss): (14,548) 1,072
Profit(or loss) before tax: (14,548) 1,072
Tax: 147 ( 147 )
Profit(or loss) for the financial year: (14,401) 925

BRISTOL FOOD NETWORK CIC

Balance sheet

As at 31 January 2026

Notes 2026 2025


£

£
Current assets
Debtors: 3 465 397
Cash at bank and in hand: 71,915 50,024
Total current assets: 72,380 50,421
Creditors: amounts falling due within one year: 4 ( 66,343 ) ( 29,983 )
Net current assets (liabilities): 6,037 20,438
Total assets less current liabilities: 6,037 20,438
Total net assets (liabilities): 6,037 20,438
Members' funds
Profit and loss account: 6,037 20,438
Total members' funds: 6,037 20,438

The notes form part of these financial statements

BRISTOL FOOD NETWORK CIC

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 18 September 2026
and signed on behalf of the board by:

Name: L.J. Blake
Status: Director

The notes form part of these financial statements

BRISTOL FOOD NETWORK CIC

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: - the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; - it is probable that the economic benefits associated with the transaction will flow to the Company; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

    Other accounting policies

    Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in the income and expenditure account, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Leased assets Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income and expenditure account, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. Defined contribution pensions The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. Grants Grants are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. Provisions Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

BRISTOL FOOD NETWORK CIC

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 4 3

BRISTOL FOOD NETWORK CIC

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Debtors

2026 2025
£ £
Trade debtors 0 90
Prepayments and accrued income 465 264
Other debtors 0 43
Total 465 397

BRISTOL FOOD NETWORK CIC

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Creditors: amounts falling due within one year note

2026 2025
£ £
Trade creditors 3,669 269
Taxation and social security 1,422 780
Accruals and deferred income 61,252 28,678
Other creditors 0 256
Total 66,343 29,983

Deferred income includes £60,752 (2025: £25,771) in respect of grants received not yet expensed.

COMMUNITY INTEREST ANNUAL REPORT

BRISTOL FOOD NETWORK CIC

Company Number: 08838348 (England and Wales)

Year Ending: 31 January 2026

Company activities and impact

Bristol Food Network C.I.C. supports, informs and connects individuals, community projects, organisations and businesses who share a vision to transform Bristol into a sustainable food city. In 2023-24 Bristol Food Network was involved in the following projects: Bristol Good Food 2030 Bristol Good Food 2030 (BGF2030) has continued to be our main area of focus in the past year. We have now moved into delivering the five 2025-27 Action Plans under four of the programme’s theme (Local Food Economy has two separate action plans for Procurement and Economy): - Eating Better (healthy, climate-friendly diets and food skills) - Local Food Economy – Procurement and Economy - Urban Growing - Food Waste The BGF2030 Partnership has grown significantly in the past year, with 134 organisations now signed up and with participation in thematic Working Groups having grown from 37 individuals in 2023 to 129 individuals from 58 organisations in 2025. Within the Action Plans, of 114 agreed and aspirational actions scheduled for delivery in 2025 and/or 2026: - 22 are completed - 70 are in progress or ongoing - 22 are not yet started Of those 114 actions, 7 were newly created in 2025 - the Action Plans’ first year - and 22 were developed as aspirational actions - subject to the availability of resources and capacity. To support effective programme management and delivery of the Action Plans, we have run: - Regular Working Group meetings across five themes to monitor delivery of the Action Plans and to coordinate projects to support these - Quarterly Steering Group meetings to ensure work is on track, identify new strategic opportunities on food systems work, such as policy development, funding opportunities etc. We have also delivered various projects and initiatives to support the BGF2030 goals, with a particular focus on including and supporting a more diverse range of communities. For example: Community Growers’ Network Impact Workshop - Based on needs identified by Bristol’s Community Growers we scoped and delivered an impact workshop for 15 community growing organisation in March 2026. - This involved learning from two exemplar projects and then peer learning and sharing in a workshop style, to help the growing organisations to identify ways for them to improve how they evaluate and report on their impact. - Participant feedback rated the workshop 4.85/5, all participants agreed or strongly agreed that they gained practical ideas or approaches for improving their evaluation and impact reporting, with strong agreement that learning from peers was valuable. Community Growers: Diversifying Participation in Community Growing - This project is a research piece to understand how the city can achieve more diverse communities being involved in growing their own good. It’s currently in scoping stage. Youth Voices in Food Partnership Work - Following conversations with young people representing partner organisations, and in consideration of the Eating Better Action Plan aspirational actions to embed young peoples' voices in food education and cooking initiatives’, we have identified a gap in how young people’s voices are surfaced in shaping the BGF partnership’s work. This work is currently being scoped. Developing additional actions to improve community-based food skills - We are working with a range of food education and community partners to identify new actions which can be taken to expand the provision of food skills such as cooking classes across Bristol’s community settings. Engaging more businesses in surplus food redistribution - Collaborative research initiative between Bristol Food Network, the University of Bristol and local surplus food organisations, including FareShare SouthWest, seeks to better understand how businesses and surplus food organisations can work together more effectively to redistribute food. Public Communications & Engagement We have continued our work on public communications, achieving consistently high engagement statistics for our newsletter (with a click through rate of over 20%, and an open rate of almost 50%) and now with around 2000 subscribers to our monthly newsletter. We have published 70+ good food stories, 200+ good food events and 200 good food jobs with our subscribers and followers. We continue to grow our subscriber base each month and have used our events this year to promote the website and newsletter. We have started to run public facing events such as film screenings and talks by food systems experts which have all sold out. We have focused on showcasing diverse organisations and communities' food work (e.g. refugee owned businesses, BPOC community growers) - these have often been our most popular social media posts. Thanks to our grants from various sources, in particular our three-year grant from the National Lottery Reaching Communities fund, we have expanded the team to introduce a Projects & Impact Coordinator, to support partnership coordination, project delivery and measuring our impact. Current team roles are: - Communications and Engagement Coordinator - Content Coordinator - Partnership Manager - Projects & Impact Coordinator - CEO - Finance Manager Other activities Bristol’s Get Growing Garden Trail 2025: We ran this annual event in September 2025 with over 30 sites participating. We had a smaller budget for the project this year but still delivered a very successful trail with positive feedback. For the first time, we successfully captured visitor feedback at a number of sites, as well as from the community growers themselves. Around 40% of visitors had not been to a community growing space before and 80% rated their experience as excellent. 60% of visitors surveyed felt inspired to grow food or engage in community projects. Supporting Bristol’s Food Equality Action Plan: we have also continued to work closely with Feeding Bristol to support their delivery of the city’s Food Equality Action Plan and the development of a new version of this plan. This work supports the Food Justice theme of Bristol Good Food 2030. Food Disaster Risk Planning Project: this collaborative project with Feeding Bristol, and the city’s two universities, sits under the Good Food Governance theme of BGF2030 and has continued this year with a fourth workshop being held in October 2025. This project has worked with diverse communities and stakeholders in Bristol to capture learnings from the pandemic’s emergency food provision, to shape an approach for preparing for future food disaster scenarios. A report with recommendations and a policy briefing will be published and shared via national webinars. Carbon Literacy Training: BFN team trained to deliver food carbon literacy training, which we then provided free to 20 organisations, of which 50% were third sector or community organisations and 15% were public sector institutions. This training has supported participants in creating food carbon reduction plans for their organisations and feedback shows that confidence in understanding climate impacts of food and how to address them has increased significantly. Hospitality Event Series with the Business Improvement District (BID) We have agreed with the BID to run 4-6 events for their hospitality members in the coming year on sustainability topics (environmental, social and economic sustainability). The first event will be in May 2026 on the subject of inclusive recruitment and retention. Working with partners, extending our reach and influence: Bristol Food Network continues to extends its reach by being represented on several city-wide organisations – directors participate in the One City Environment Board and the Economy and Skills Board, and Bristol Advisory Committee on Climate Change (BACCC) and we have continued to participate in the Bristol One City Gatherings. We have also participated in a new regional food network, bringing together local authorities and food partnership organisations across Bristol, North Somerset, Bath & NE Somerset, S Glos and Gloucestershire to share info and ideas and work together on food systems change in the West of England. We continue to share our knowledge and expertise via the national Sustainable Food Places network, including our learnings from the Food Disaster Risk Planning project.

Consultation with stakeholders

- We consulted with Steering Group and Working Group members on a regular and used their feedback to shape new initiatives and projects for the year. Working Groups were active for Local Food Economy, Eating Better and Urban Growing, Procurement and Food Waste. As mentioned above, we have well over 100 Working Group members now who contribute to shaping and delivering the work. We have also expanded Steering Group membership, to ensure representation from all themes, with different Working Group members rotating in this Steering Group role. This has allowed diverse viewpoints and input and very fruitful discussions at Steering Group level to shape the BGF2030 programme’s direction. - We also consulted with over 40 stakeholders, to develop the Food Disaster Risk Planning project, with increased participation from the Civil Protection team at the local authority, the UK Health Security agency and local authority councillors. - We expanded our pool of volunteers to over 10 this year, and their input has been valuable in helping to shape how we design and deliver our work. - We have continued our active approach to improving equity, diversity and inclusion (EDI) within our work, and have developed deeper relationships and engagement with many communities to help co-produce work which benefits them. For example: The Bristol LGBTQ+ Coalition, Disabled Communities, via Bristol Climate & Nature Partnership’s Disability Community Climate Action Plan, young and diverse communities, via Bristol Future Talent Partnership and the UK Youth Food and Farming Forum; non-food organisations such as those delivering training or employment skills, Global Majority and refugee communities involved in food production, and academics in Bristol and beyond. - Through the work of our new Impact Coordinator, we have continued to evolve how we collect feedback and use this to learn from and shape future work. We identify impact criteria as the start of all projects and seek feedback from stakeholders at the end of all events and projects, also capturing EDI data from them. Using this survey data and through event/project de-brief sessions with stakeholders, we are gaining valuable insight to shape our future work. Adaptations in the light of stakeholder consultation - We have adjusted the content and format of our events based on feedback to ensure they are as relevant and useful as possible, and to allow more networking time which many participants say they value highly. - We have adapted how we gather data for tracking the progress of BGF2030 based on stakeholder conversations. - We have identified and shaped new project ideas based on stakeholder feedback, such as the Youth Voices and Diversifying Community Growing projects outlined above. - We used feedback from growers and visitors to the Get Growing Trail to adapt how we collect visitor feedback and how we advertise the trail, providing more marketing assets to the growing groups themselves to help promote locally. - We have continually adapted the structure, content and regularity of Steering Group and Working Group meetings based on member feedback.

Directors' remuneration

The aggregate amount paid to directors (including via auto-enrolment pension contributions) during the period was £30,565.62. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed. All transactions are identified in the accounts.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
18 September 2026

And signed on behalf of the board by:
Name: L. Blake
Status: Director