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2023-11-30-accounts

REGISTERED COMPANY NUMBER: 04590133 (England and Wales) REGISTERED CHARITY NUMBER: 1096411

TRUSTEES' REPORT AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2023

FOR

FOOD & SHELTER FOUNDATION

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

FOOD & SHELTER FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2023

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Page
Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 10
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FOOD & SHELTER FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH NOVEMBER 2023

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||| |---|---| |TRUSTEES|Mr F A Member Director| |Mr Y A M Member Director| |Mr I Member Director| |REGISTERED OFFICE|109 Coleman Road| |Leicester| |LE5 4LE| |PRINCIPAL ADDRESS|72-74 Forest Road| |Leicester| |LE50DG| |REGISTERED COMPANY|04590133 (England and Wales)| |NUMBER|

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REGISTERED CHARITY NUMBER 1096411

INDEPENDENT EXAMINER Watergates Ltd 109 Coleman Road Leicester LE5 4LE

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FOOD & SHELTER FOUNDATION

TRUSTEES' REPORT FOR THE YEAR ENDED 30TH NOVEMBER 2023

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 30th November 2023. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objective of the charitable company is to carry on as a non-profit making body in particular to relieve poverty, advance education, preserve and protect health worldwide.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Food and Shelter foundation has continued working mainly in Africa through British Charities thus avoiding duplicity in management and administration; thereby giving the maximum benefit to the recipients of the funds.

The charity has donated a large percentage of its funds to British Registered Charities of which a large amount of its funds have been utilised in Africa.The charity has also participated in helping individuals in England who have fallen into hardship during the recession.

The following is a brief summary of the achievements and performance:

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FOOD & SHELTER FOUNDATION

TRUSTEES' REPORT FOR THE YEAR ENDED 30TH NOVEMBER 2023

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The general fund represents donations received from UK companies.

FINANCIAL REVIEW

Reserves policy

The director and trustees endeavour to distribute all income received in the year to charitable causes. The level of reserves held at the year end is considered to be adequate to continue to support it charitable causes as well as meeting its ongoing support and governance costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Food & Shelter Foundation is a charitable company limited by guarantee, incorporated on 14 November 2002 and registered as a charity on 7 March 2003.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

....................................................................

Mr F A Member - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOOD & SHELTER FOUNDATION

Independent examiner's report to the trustees of Food & Shelter Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th November 2023.

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 ERROR - relevant professional body must be completed, 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.

Nazir Malida

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

Date: .............................................

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FOOD & SHELTER FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
30/11/23
30/11/22
Unrestricted
Total
fund
funds
£
£
333,139
370,000
EXPENDITURE ON
Charitable activities
Provision of education
Alleviation of poverty
Other
68,376
29,242
334,760
403,451
155
-
Total 403,291
432,693
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
(70,152)
(62,693)
543,081
605,774
TOTAL FUNDS CARRIED FORWARD 472,929
543,081

The notes on page 0 form part of these financial statements

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FOOD & SHELTER FOUNDATION

STATEMENT OF FINANCIAL POSITION 30TH NOVEMBER 2023

30/11/23
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
472,929
CREDITORS
Amounts falling due within one year
3
-
NET CURRENT ASSETS
472,929
TOTAL ASSETS LESS CURRENT
LIABILITIES
472,929
NET ASSETS
472,929
FUNDS
4
Unrestricted funds
472,929
TOTAL FUNDS
472,929
30/11/22
Total
funds
£
548,131
(5,050)
543,081
543,081
543,081
543,081
543,081

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 ............................................. and were signed on its behalf by:

............................................. Mr F A Member - Trustee

The notes on page 0 form part of these financial statements

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FOOD & SHELTER FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2023

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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.

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FOOD & SHELTER FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2023

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th November 2023 nor for the year ended 30th November 2022.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 30th November 2023 nor for the year ended 30th November 2022.

3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals and deferred income
4.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At
1.12.22
£
543,081
543,081
Incoming
resources
£
333,139
333,139
At
1.12.21
£
605,774
605,774
30/11/23
30/11/22
£
£
-
5,050
Net
movement
At
in funds
30.11.23
£
£
(70,152)
472,929
(70,152)
472,929
Resources
Movement
expended
in funds
£
£
(403,291)
(70,152)
(403,291)
(70,152)
Net
movement
At
in funds
30.11.22
£
£
(62,693)
543,081
(62,693)
543,081

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FOOD & SHELTER FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2023

4. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
370,000
370,000
Resources
Movement
expended
in funds
£
£
(432,693)
(62,693)
(432,693)
(62,693)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At
1.12.21
£
605,774
605,774
Net
movement
in funds
£
(132,845)
(132,845)
At
30.11.23
£
472,929
472,929

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
703,139
703,139
Resources
Movement
expended
in funds
£
£
(835,984)
(132,845)
(835,984)
(132,845)

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FOOD & SHELTER FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2023

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th November 2023.

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