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← Feed The Hungry, UK

2023-12-31-accounts

FEED=HUNGRY A full life feels g00d-. FEED THE¢FIUNGRY UK ANNUAL REPORT 2023 .

FEED THE HUNGRY, UK

CORRESPONDENCE ADDRESS

CONTENTS

TRUSTEES ANNUAL REPORT - INCORPORATING THE DIRECTOR’S REPORT

The Halo Centre, Progress Way, Binley Industrial Estate, Coventry, CV3 2NT

PHONE EMAIL 01455 618455 info@feedthehungry.org.uk

WEB feedthehungry.org.uk

SOCIAL MEDIA

facebook.com/fthuk instagram.com/feedthehungryuk

LEGAL & ADMINISTRATIVE

CHARITY NAME Feed The Hungry, UK

REGISTERED OFFICE

The Halo Centre, Progress Way Binley Industrial Estate, Coventry, CV3 2NT

REGISTERED CHARITY NUMBER 1112955

REGISTERED COMPANY NUMBER 05537293

GOVERNANCE

Our Impact in 2023 4
Introduction, Our Objectives, Fulflling our Aims 6
Main Activities of the Charity during the Year 7
Looking to the Future 16
Values 18
Governance 19
REPORT OF THE INDEPENDENT AUDITORS 24
FINANCIAL STATEMENTS
Statement of Financial Activities (SOFA) 30
Balance Sheet 31
Cash Flow Statement 32
Notes to the Financial Statement s 34

TRUSTEES

Martin Goodchild (Chair) Dr Jaime Garande Nigel Roberts (resigned)

Susan Goodchild Sarah Garande Stefan Radelich

Amanda Conner Andrew Richardson

SENIOR MANAGEMENT TEAM

Gwyn Williams (Chief Executive Director) Canon Gavin Kibble MBE (Projects Director) Christopher Edwards (Operations Director)

AUDITORS

BANKERS

Sachdev & Co., Chartered Accountants 5 Albany Road Coventry CV5 6JQ

Barclays Bank Wellingborough 2 Branch Northampton

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COVENTRY FOODBANK

FEEDING THE HUNGRY OUR IMPACT IN 2023

221 TONNES

OF FOOD HAS PASSED THROUGH THE WAREHOUSE, WHICH HAS FED 23,012 PEOPLE FACING FOOD CRISIS IN COVENTRY.

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INTERNATIONAL AID

BY THE END OF 2023, 503,311 CHILDREN & YOUNG PEOPLE WERE RECEIVING REGULAR HOT MEALS THROUGH THE EVERY CHILD, EVERY DAY PROGRAMME

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PATHFINDER FOODBANK CLIENTS HAVE RECEIVED

ALIVE 2023

OVER £745,000 OF FINANCIAL BENEFIT FROM HELP GIVEN THROUGH PATHFINDER AND 5,808 FOODBANK CLIENTS HAVE BEEN HELPED THROUGH PATHFINDER SUPPORT SERVICES AND SIGNPOSTING.

7,600 SCHOOL STUDENTS AND 1,400 TEACHERS TOOK PART IN ALIVE 2023 AND HEARD ABOUT THE WORK OF FEED THE HUNGRY.

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THE COMMUNITY PANTRY

OVER 400 PEOPLE EACH WEEK ARE SUPPORTED BY THE COMMUNITY PANTRY.

33 CONTAINERS OF FOOD AND RESOURCES HAVE BEEN SENT BY FEED THE HUNGRY UK

IN 2023, THE OPENING OF THREE NEW SITES NOW MEANS THAT COMMUNITY PANTRIES RUN FOUR DAYS EACH WEEK IN SIX DIFFERENT LOCATIONS.

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TRUSTEES’ ANNUAL REPORT INCORPORATING THE DIRECTOR’S REPORT

INTRODUCTION

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 December 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).

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, Companies Act 2006, Charities Act 2011 and 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 published in October 2019.

OUR OBJECTIVES

Feed The Hungry, UK exists to relieve poverty and the distress caused by it, including, but not limited to, the collection and distribution of food, clothing and other relief items in local communities in areas around the world as the trustees may consider suitable.

To advance the Christian faith in such parts of the world as the Trustees may from time to time think fit and other such purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity.

FULFILLING OUR AIMS

To assist the achievement of these objects, we aim to bring impact in these communities in five distinct but related strategic ways:

  1. We provide food to those communities in greatest need overseas and, more recently, in the UK (through our foodbank and Community Pantries)

  2. We help create projects which will ultimately become self sufficient

  3. We provide environments and facilities to care for and educate the young

  4. We provide clothing, relief pack and other humanitarian aid to those displaced by disaster or conflict

  5. We assist in supporting teams on the ground with ministry and pastoral support and care

We achieve these aims and objectives by :

  1. Receiving donations from individuals and organisations through appeals using radio, newsletters, website, social media and packing events.

  2. Creating partnerships with schools, churches and corporate entities to support the work of Feed The Hungry, UK. “NOUR:SH” food packing programmes are designed to encourage engagement with the projects of Feed The Hungry, UK by picking and packing the essential ingredients needed for the charity’s humanitarian aid programmes around the world.

  3. Developing partnerships with other charitable organisations to leverage expertise and synergy in the delivery of humanitarian aid.

  4. Providing financial assistance to Feed The Hungry, UK projects in Zambia, Nepal, Bolivia, Kenya and Zimbabwe as examples and supporting the development and build of community farms, orphanages, schools and other programmes intended to create sustainable programmes.

MAIN ACTIVITIES OF THE CHARITY DURING THE YEAR

Feed The Hungry, UK continued to expand rapidly in 2023. In doing so the charity began to refocus its attention away from simply providing food and other physical interventions to working with communities to develop holistic solutions with the long-term aim of eliminating poverty.

The interventions required with each project varies but the diverse and creative talents of the Feed The Hungry, UK team enables the charity to respond to each situation in a timely and innovative fashion. The work of the charity has been consolidated into 6 project areas:

Each of these project areas, and examples of the work undertaken, is described in more detail in this report.

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INTERNATIONAL AID PROGRAMMES

BOLIVIA

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With financial support from Feed The Hungry, Isaac and Anali Butcher have developed a outreach programme to street children in Santa Cruz. Buying land 100km away from the city, they are creating resource centre for children and families in crisis . Although the resource centre is about halfway through construction, Isaac and Anali are preparing and distributing hot meals to over 250 hungry children every Friday in Santa Cruz.

BURKINA FASO

Feed The Hungry, UK sent two containers of food and resources to Burkina Faso.

KENYA

Feed The Hungry, UK supports The Soweto Academy in Kibera to support with their feeding programme and school development.

INDIA

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Feed The Hungry,UK sends financial support to Pastor Samuel Sudarshan, a Church Planter, and supplied one shipping container of medical supplies to India in 2023.

NICARAGUA

Feed The Hungry, UK sent a container of resources to Feed The Hungry Nicaragua.

NEPAL

In Nepal, Pastor Ruben Rasaili runs a school for the children and orphans. Currently 650 children attend ‘Innovative Academy’, free of charge. At school, the children are taught the English language which can help them to access higher paid jobs in the future.

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Feed The Hungry has supported Pastor Ruben for several years. This includes his regular work in the school and also disaster relief, in response to an earthquake and severe flooding in the past 5 years. The food that is provided by Feed The Hungry and served at Innovative Academy is all sourced or grown locally through a farming programme established with Pastor Ruben. With support from Feed The Hungry, Ruben feeds the children from the farm and sells the extra food to support the school.

PAKISTAN

Feed The Hungry, UK supports Adeel Safder with their Sunday School feeding programme for street children.

ROMANIA

Feed The Hungry, UK works closely with Bread of Life in Romania. We send regular shipments of resources and food to their warehouse in Bucharest which then either gets used in Romania or redistributed to neighbouring countries such as Moldova and Ukraine. This partnership has proved critical during the war in Ukraine and also in responding to the Turkey-Syria earthquake.

SOUTH AFRICA

Feed The Hungry, UK has started working in South Africa with Pastor Victory Godspower in the area of Princess; a shanty town in Johannesburg. Over 450 people have come to know Jesus through an outreach project there, and over 450 families have been regularly supported with food. The community has continued to grow, and have initiated further community projects and Bible Study groups.

ZAMBIA

Feed The Hungry, UK, supported by the US office, sends food to 5,984 children in Zambia. Financial support is provided to the Lukkomano Christian Academy to pay for teacher’s salaries and transportation of food to the school.

ZIMBABWE

Feed The Hungry, UK, working with Rise Against Hunger, regularly sends containers of food to support the feeding programme in Zimbabwe, which is operated by Pastor Elna Mukamuri of the The Joseph Foundation. In 2023, 5 containers were sent to Zimbabwe. The Feed The Hungry USA office donates the shipping costs to the UK and therefore attributed to Feed The Hungry.

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IMPACT REPORT: DISASTER RELIEF

DURING 2023, FEED THE HUNGRY, UK SHIPPED 33 CONTAINERS

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Credit: US Department of State
TURKEY-SYRIA
Earthquake Response
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Following the 7.8 magnitude earthquake that struck Turkey and Syria on 6[th] February, and the subsequent quakes that have shaken the region since, Feed The Hungry has been working to get food and emergency resources into affected areas.

afternoon and night distributing blankets, food cans, sandwiches and mattresses to displaced Syrians in four different centres and to those sleeping outdoors under open skies on the highways and roads.”

With him was Pastor Hami. “There is little food or water, and it is very cold.” he shared. “The churches are filled with women and children seeking shelter. Most of the men are helping with rescue efforts, trying to find survivors under the rubble.”

As the initial quake struck, Feed The Hungry’s CEO, Gwyn Williams, was en route to Bucharest in Romania, as part of the charity’s latest mercy mission to support Ukrainian refugees.

With generous financial donations from companies in the UK, such as Amtico, and physical donations of food from Heinz in Europe, resources were quickly able to be sent by lorry, through Eastern Europe, into Turkey. Food parcels began to be prepared in the UK, which will be sent as a second load later in March.

He said: “As we were traveling to Bucharest early on Monday morning to arrange delivery of aid to Izmail in Ukraine, we never imagined that our plans for the week would take a dramatic turn. We journeyed to the main distribution warehouse straight from the airport and immediately began planning how we were going to respond to this tragedy.”

Although the initial impact of this disaster has passed, rebuilding the lives of those affected is going to take years.

The warehouse in Romania is operated by Feed The Hungry’s partner, Bread of Life and regularly receives shipments of aid, sent from the UK and elsewhere around Europe.

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At the same time, Feed The Hungry in the UK, USA and Germany began conversations with partners in Syria and Turkey who were already working on the ground, to see what resources were required and how aid could be shipped to them. Feed The Hungry’s partner in Lebanon, Pastor Said, quickly took resources into Syria in the days immediately following the first quake. He shared, “We’ve arrived in Aleppo, after distributing aid in Homs and Edleb. We’ve spent all

Feed The Hungry, UK is grateful for the continuing relationship with Heinz and Rise Against Hunger in being able to deliver much of this vital aid.

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UKRAINE
Feeding in a War Zone
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Since the start of the war in Ukraine, Feed The Hungry International have been responsible for sending over 180 lorries of food and aid into Ukraine, amounting to over 4,500 pallets; that is around 3000 tonnes of aid.

The trip began in Bucharest, Romania, where Feed The Hungry, UK partner Bread of Life operates a warehouse. This has acted as a strategic location for the storage of aid. Five vehicles were being prepared, carrying about 25 tonnes of food and other resources for Ukraine. Volunteers helped to move trays and bags of food in preparation for the long and risky journey.

In July, Gwyn Williams, CEO of Feed The Hungry, UK, was invited by Pastor Yan Hrosu to come and see the impact that these resources were having. He travelled with an Army Chaplaincy Team, who were sharing hope and giving support to the people of Ukraine, as well as to those fighting for the country’s freedom.

The convoy set off in the middle of the night in order to get to Reni for a 6am ferry crossing. Arriving in Ukraine in the early morning, Gwyn met with Pastor Yan, who runs a Church in a basement.

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The journey continued up to Izmail, where Gwyn met the Chaplaincy Team, led by Pastor Gennadiy Mokhnenko. Pastor Gennadiy is a Church Leader in Ukraine and had been featured in documentaries about serving and ministering to those on the frontline.

conflict in locations which could quickly become the frontline of the fight.

As they moved out of Izmail the team passed through checkpoints until there was barely anything or anyone except for light armoured vehicles protecting key junctions. Orders were given; phones switched off, point people declared, action plans described and evacuation procedures noted.

The team met in a makeshift hut of sorts with chairs made of pallets. A hotchpotch of vehicles including supply trucks and a mobile kitchen. Around 30 men and women gathered for a time of worship, shared stories of people they had met, circumstances they had faced and heartache over tragedies they had come across.

The first drop-off was a small village which had a number of damaged properties. Bags of groceries were provided to the 40 residents still living in the area.

Two trucks were prepared for visits to the ‘Red Zone’; taking provisions to those cut-off by the

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Stopping in front of a block of flats, Gwyn noticed that had every window had been blasted out; curtains and furniture hung out of the gaping holes in the building. The place appeared deserted, yet out of a narrow cellar door came a smiling woman glad to see the team. As food was unloaded, shells began to drop, distant at first and then closer. The order came to ‘bunker down’, and so the team grabbed the food and descended to the cellar, which consisted of two main rooms, one with beds and the other a living area. Cooking was done on a two ring gas stove in the corridor to allow the smoke to go out of the cellar door. Gwyn noticed empty food boxes with Feed The Hungry labelling around the place; for this lady and the people living in this underground shelter, this food is a lifeline.

Eventually, the noise of the shelling ceased, and when the all-clear was given, the team proceeded on their way.

A Community Church had been set up as a social outreach centre, with showers, barbers and creche for children. However, all that remained of it was the ruined shell of the building; in an attack on the area, eight people had died while serving others.

On the way back, Gwyn remarked that he was amazed that combine Harvesters were out in the fields bringing in the crops. The war was on their doorstep but for some, it seemed there was little else they could do but continue on with life.

In Zaporizhia, Gwyn visited a mobile food van, which had been donated by Bread of Life. Hot

food was cooked and served to local people. Some of the food that Feed The Hungry, UK had been sending into Ukraine was being prepared and served here. About 50 people were gathered around the van, many grateful for the soup and bread being given out.

Summarising his trip, Gwyn remarked that in the few short days that he’d been there, he’d seen broken buildings, decimated towns and war-torn landscapes. And yet he’d also seen hope; hope that this time will pass and that there will be a brighter future for the people of Ukraine.

From the very beginning of the war, Feed The Hungry has supported Ukrainians living in the country and refugees who had fled the situation. We are positioned where we can help and where God has continually provided for us.

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Hot meals are served from a mobile kitchen to people living in Zaporizhia.

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UK EMERGENCY FOOD

COMMUNITY PANTRIES

With funding both from Warwickshire County Council and Cadent Gas, Feed the Hungry, UK’s Community Pantries expanded to 6 locations across Warwickshire and Leicestershire. Both projects received continuation funding.

COVENTRY FOODBANK

The cost-of-living crisis worsened in 2023 with the consequence that there was a significant reduction in food donations from the general public. Coventry foodbank was forced to give priority to those in need of emergency food and redirect others through the City Council’s Household Support Fund into the network of Community Pantries across the city. Over 6 months this reduced demand such that across the whole year 23,000 people were fed (a 25% decrease on 2022) This strategy enabled the foodbank to recover its stock to near normal levels by the year end.

The pantries provide access to food based on a membership fee of £5 per visit. This dignified shopping experience is backed up in-community support from agencies such as Citizens Advice, Helping Hands and Family Information Services as example.

The mobile pantry van (lovingly called ‘Lazarus’) now travels to small rural communities where, for users, travelling to a large supermarket is difficult and expensive.

However the long term shift is definitely towards more food being purchased to make up the shortfall.

However, some of the pantry locations have extended the community engagement and support to include fun days (with local support organisations on site) and Christmas hampers. In the words of users from a survey conducted at the end of 2023:

PATHFINDER

The roll out of the Pathfinder project accelerated during the year. This project is based on a developed app (“STEP”) which gives clients access to information and signposting support mechanisms across the city. Information can be sent from STEP to the client’s phone in a language of their choice, which given the multi-national diversity of the city, has proved invaluable.

‘All the staff and volunteers are incredible. I feel confident and comfortable here as I know it is a good place.’

‘There is a family feel and everyone is very supportive. The Pantry has made Camp Hill feel more like a community.’

The initial contact between Pathfinder and the client is made in the foodbank centres and is followed up by a support call from a central team. This personal approach has proved an effective way of supporting people navigate the complexities of the welfare and support systems in the city.

‘Everyone is very friendly and I feel listened to. Issues are resolved quickly. Always offered other things to help at home.’

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In 2023 it was estimated that Pathfinder had signposted clients to agencies and support with a client benefit of around £750k. By dealing with the root causes of poverty, Pathfinder is demonstrating that people who have engaged with the project do not need to return to foodbank.

NOUR:SH

Feed The Hungry, UK has created a state-of-the-art commercial kitchen at The Halo Centre in Coventry. The underlying philosophy of the kitchen is to repurpose surplus and near end-of-life food into health and nutritious meals.

In 2023, the NOUR:SH team and volunteers developed a plot of land at the back of the Halo Centre to produce fruit and vegetables which were then provided as lunches for corporate events at the Halo centre or converted into soups and meals and distributed through the local emergency food network.

This provided learning opportunities to students (for example from Coventry Adult Education). The team are now developing relationships with local allotment growers to ensure that surplus fresh produce finds its way to those people in our community who most need it.

As a project, NOUR:SH is very much in it’s infancy but considerable opportunities to develop social programmes based on growing and cooking are being explored.

ALIVE 2023

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In June, Feed The Hungry were prime partners with Imagine Ministries and the Coventry Diocesan Board of Education in running ‘Alive 2023’. This mammoth event took place at Stoneleigh Park over two days, in which 7,600 school students and 1,400 teachers were invited to take part in a praise party.

Based around the theme of being ‘World Changers’, the staff of Feed The Hungry, UK were able to share about the work that we are doing around the globe to help change people’s lives for the better. This multi-activity worship

event was a place where children listened, sang, danced, prayed and praised. A magnificent outdoor picnic took place each day for the 9,000 who attended.

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LOOKING TO THE FUTURE

MOVING OUR INTERNATIONAL PROJECTS TO SUSTAINABLE ECONOMIES

Transformational and impactful projects cannot succeed without looking at, working through and developing programmes that take into consideration a number of elements and parties that bring about change that will create a pathway from survival to significance.

In developing countries, shanty town dwellers and rural farmers are some of the most foodinsecure members of society. The availability of food and farm yields are constrained by the availability and affordability of quality seeds, fertilisers and pest control.

New Feed The Hungry programmes in South Africa, Zimbabwe, Zambia and Somaliland will provide measurable outcomes of improved health, wealth and education by the simple application of providing good healthy food security whilst developing integrated community programmes that consider social structures, agricultural development, education and micro businesses that enables community to thrive.

Families and individuals facing hunger around the globe still have basic immediate needs. Feed The Hungry, UK and it’s in-country trusted partners (churches and NGOs) will support safety net programmes that provide nourishment, encourage education through feeding programmes, vocational business training and community farming initiatives.

As 2024 progresses, we are now supporting new school build programmes and providing meals (prepared and cooked in schools) to encourage increased attendance.

Feed The Hungry aims to increase incomes by developing businesses and agricultural production programmes promoting improved business opportunities by teaching business skills.

Training programmes will look at the following main areas of development:

NJANJA COMMUNITY FARMING

Njanja is a rural community, some four hours drive from the capital city of Harare. The people who live there face increasing challenges as increasing temperatures and unpredictable rainfall leeds to poor crop yields and an increasingly insecure food supply system. Working with farming charity, Foundations for Farming, and our local partner in Zimbabwe, The Joseph Foundation, Feed The Hungry, UK has begun a community farming programme to help the communities living in Njanja to farm in these increasingly challenging conditions.

To help the Njanja farmers cultivate their land, Feed The Hungry are supplying farming kits (containing fertiliser and nutrients) to help the first season of growth. These farming kits cost just £50 and supply all the resources to grow enough food to feed a family for an entire year. In addition, Feed The Hungry, UK is building a transformation centre for the local community so that farmers can develop collaborative partnerships, learn together through training as well as providing a place for the local community and church to meet.

Njanja provides a template for transforming communities that is being repeated in projects in Mazabuka (Zambia), Princess (Johannesburg SA),

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and Hargeisa (Somaliland). As Feed The Hungry, UK moves communities from survival to significance, it also transfers the dependence on external support and intervention to incommunity sustainable long-term economies.

DISASTER RELIEF

Feed The Hungry’s support for the Ukraine is long term. It works with Rise Against Hunger and Heinz to supply food via its on-the-ground Romanian partner Bread of Life Ministries to ship food to trusted partners in the Ukraine.

UK EMERGENCY FOOD

Coventry foodbank and Pathfinder

As demand rises again Coventry foodbank has been fortunate to receive a number of large grants to purchase food. With further funding, the signposting app, STEP, is being implemented with our referral agents (the organisations that send clients to the foodbank with a food voucher). This is an interesting development as it brings the signposting process to the front end of the foodbank system and should shorten the length of time that a foodbank intervention is required.

Community Pantries

Demand for the community pantries (and especially the Mobile service) has increased the number of locations served to seven. Both Warwickshire County Council and Cadent Gas have committed to fund these projects until 2026. The potential to expand the Community Pantry service is huge; this year alone, interest in the Mobile Pantry has been received from community groups in Rugby, Wigston (Leicester) and South Leamington (as examples). As a result,

Feed the Hungry, UK has purchased a second Mobile Community Pantry vehicle (called “Martha”).

However, finding new funding partners for these projects continues to be the barrier to the rapid expansion of this vital service.

NOUR:SH

The NOUR:SH catering team in the new commercial kitchen facility at The Halo Centre have been repurposing surplus and near end-oflife food for the pantry projects, as well as providing nutritious lunches to corporate partners on experience days at The Halo Centre.

The “Sow-to-Grow” programme, consisting mainly of volunteers, has supported this work with home grown produce. This will be expanded in 2024, both at The Halo Centre and also in partnerships with local allotment growers. There are 4,400 allotment holders in the city of Coventry, and Feed The Hungry, UK hopes to partner with some of these growers to provide a sustainable source of surplus produce.

Food Packing Events and Schools Engagement

Food Packing events are an engagement tool for churches , businesses, schools and community groups. Many of these packing events are conducted on behalf of our international partner Rise Against Hunger. Some food packs also take place in our events area at The Halo Centre.

Feed The Hungry’s Million Meal Miracle food pack is a schools engagement programme designed to give (mainly primary) school children the experience of packing food (rice, soya, lentils and a nutrient pack) that will be received and eaten by children in our partner schools in and around Harare (Zimbabwe). The structured lesson plan will educate students about the critical global hunger challenges faced by children of a similar age in more deprived communities.

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VALUES

As a Christian charity we are committed to supporting the physical, emotional and spiritual needs of people in crisis. The values are based on our Christian heritage and we desire to be an organisation that acts in ways that reflects these values.

SIGNIFICANT

AFFIRMING

JOYFUL

We develop people to recognise, realise and release their full potential.

We positively encourage everyone to be the best they can be in all circumstances.

We express our exuberance for doing life together through words and actions.

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RELATIONAL

COMPASSIONATE

We build relationships together based on trust, love, respect and accountability.

We empathise with those who are suffering and we work for a better outcome.

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GOVERNANCE

ORGANISATIONAL STRUCTURE

There is a requirement for a minimum of three Trustees, and there is no maximum. There is no requirement for rotation of the Trustees. The Trustees meet quarterly and annually at the AGM. Due to the international mix, locations and occupations we run a mixed format of conference calls in addition to the face-to-face meetings.

The charity pays for administration work in order to be able to raise funds, the Trustees oversee this work.

INDUCTION AND TRAINING OF NEW TRUSTEES

Newly appointed Trustees are provided with a copy of the governing document and the latest set of published accounts. Questions regarding the charity’s activities, assets or funding can be asked at any time or at the quarterly Trustees meetings.

KEY MANAGEMENT REMUNERATION

The pay of staff is reviewed annually and normally increased in accordance with average earnings and the level of responsibility required. In view of the charitable nature of the charity the Trustees remuneration benchmark is determined through comparative research into similar local salaries with the living wage as the minimum hourly rate.

During the year the three senior management team received remuneration of £86,023 (2022: £81,063)

RELATED PARTIES

None of our trustees receive remuneration or other benefit from their work with the charity.

Any connection between trustees or senior manager of the charity and any contractual relationship with a related party must be disclosed to the full board of Trustees.

RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular, those relating to operations and finances of the charity. They are satisfied that systems are in place to mitigate exposure to the major risks.

The Trustees have a risk management strategy which comprises:

An annual review of the principal risks and uncertainties the charity faces.

  1. The establishment of policies, system and procedures to mitigate the risks identified in the annual review and

  2. The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial stability is still the major risk for Feed The Hungry, UK. The charity continues to look for ways to expand its individual donor base, and increase donations through legacies. Large contracts with local authorities and the development of strong corporate relationships have also provided a level of financial stability sufficient to significantly grow the infrastructure of the organisation which has enabled a major expansion of operations over the last 2 years. A dedicated fundraising team has been recruited to support the efforts of the charity to provide long term sustainable income.

SAFEGUARDING

Feed The Hungry, UK recognises the importance of safeguarding in its work with children, young people, and vulnerable adults. We follow the requirements of UK legislation in relation to vulnerable adults, children and young people, and the best practice standards advice of ThirtyOne

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Eight, an established charity committed to assisting churches and Christian organisations with safeguarding, with whom we have taken membership. All staff are all required to take safeguarding training on a regular basis.

FUNDRAISING

Feed The Hungry, UK relies on a mix of employed staff and fundraising agencies to raise funds. They adhere to strict guidelines, to ensure that the donor experience is a clear, fair, enjoyable and unobtrusive experience. Every possible measure is taken to ensure that personal data is stored correctly to comply with current legislation and, in so doing, has signed up to receive suppression under the Fundraising Preference Service.

PUBLIC BENEFIT

In shaping our objectives for the year and planning our activities the Trustees have considered the Charity Commission guidance on public benefit including the guidance "Public Benefit: Running a Charity (PB2)". The Charity relies on donations, both financial and Gifts in Kind, to cover its operating costs and to provide the food and other goods to the end beneficiaries. The public benefit is to the people who live in areas where hunger occurs due to famine, conflict, natural disasters or poverty, be that in the UK, Europe, Africa or other areas of the world.

FINANCIAL REVIEW

Income from donations of £2,724,048 increased on 2022 (£1,731,421). Overall income increased to £3,448,702 (2022 : £2,455,394 ) and the deficit for the year was £1,263 (2022: surplus of £186,325).

Internationally, Gifts in Kind consists of packed meals, clothing, medical and school supplies which are then shipped to our various project sites for distribution to those in need. In the UK Gifts in Kind consists of food donations to Coventry foodbank.

RESERVES POLICY

It is the aim of the Trustees to hold in general reserves sufficient cash to equate to one months' running costs plus an additional month of salary costs.

At the year end, free reserves, being unrestricted funds of £373,819 (2022:£315,016) less fixed assets of £56,544 (2022 : £54,717) totalled £317,275 (2022: £260,299)

STATEMENT OF TRUSTEE’S RESPONSIBILITIES

The trustees (who are also the directors of Feed The Hungry, UK for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial

position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

==> picture [274 x 693] intentionally omitted <==

In so far as the trustees are aware:

AUDITORS

The auditors, Sachdevs & Co. will be proposed for re-appointment at the forthcoming Annual General Meeting.

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

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 10/07/24 and signed on the board's behalf by Martin Goodchild.

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

Martin Goodchild, Chair of Trustees

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==> picture [506 x 396] intentionally omitted <==

IMPACT REPORT: PREPARING FOOD TO FEED THE HUNGRY

NOUR:SH FOOD PACKS

UKRAINE

Churches, Companies and Community groups around the UK take part in food packing events, where rice-based meals are packaged into bags, ready to be sent abroad.

In January 2023, at The Halo Centre in Coventry, a group of 40 Ukrainian refugees living in the West Midlands, came together to pack food parcels for Ukrainians still living in Ukraine (pictured above). Over the course of a few hours, over 500 food parcels were packed, each containing dried and canned food; enough to support a family for a few days.

Pictured top-left, Hope Church in Newtown, Wales, have hosted several NOUR:SH food packing events. Their congregation love to take part, knowing that the food that they pack will go to help someone facing hunger.

Alina, who has lived in the UK since June last year, shared that the area of Ukraine in which she lived had been a battleground since the start of the war, having been occupied from March and then liberated in September. Her house had been destroyed in the conflict.

SOUTH AFRICA BAKERY

Using the knowledge and expertise of Gwyn Williams, CEO of Feed The Hungry, UK, in 2023, Feed The Hungry South Africa started in Roodepoort, Johannesburg. One of the first projects started was a community bakery (pictured bottom-left), which provides employment and low-cost food for those living in the area of Princess, Roodepoort.

“It has been a horrible time,” said Alina, “Some of my friends have died. I respect Ukrainian volunteering and I want to be a part of this flow - it’s good to help people.”

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23

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FEED THE HUNGRY, UK FOR THE YEAR ENDING 31[ST] DECEMBER 2023

under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FEED THE HUNGRY, UK FOR THE YEAR ENDED 31[ST] DECEMBER 2023

OPINION

We have audited the financial statements of Feed The Hungry, UK (the 'charitable company') for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

In our opinion the financial statements:

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

● Have been properly prepared in accordance with United Kingdom The other information comprises the information Generally Accepted Accounting included in the Report of the Directors/Trustees, Practice: and other than the financial statements and our Auditors report thereon. The trustees are ● Have been prepared in accordance with responsible for the other information contained the requirements of the Companies Act within the Report of the Directors/Trustees. Our 2006. opinion on the financial statements does not cover the other information and, except to the BASIS FOR OPINION extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities

Our responsibility is to read the other information and, in doing so, consider whether

24

25

the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

The information given in the financial statements is inconsistent in any material respect with the Report of the Directors/Trustees: or

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustees' Responsibilities statement set out on page 20, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material

misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The audit process includes an assessment of the entity’s risk environment, through enquiry of and discussion with management and those charged with governance, including an assessment of any

key laws and regulations with which the charitable company must comply in the ordinary course of its operations.

Additionally, the overall risks of irregular transactions occurring are assessed following our observations and confirmation of the design and implementation of management's controls. Whilst we are mindful of these risks, our audit focus is geared towards the risk of material misstatement in the financial statements as a whole.

As such, our procedures cannot guarantee that all transactions have been fully compliant with all relevant laws and regulations, including those regulations relating to fraud, as our procedures are not designed to detect all instances of noncompliance. By definition, the risk of our detection of non-compliance is greater where compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. The risk is also greater regarding irregularities due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

USE OF OUR REPORT

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company's trustees as a body, for audit work, for this report, or for the opinions we have formed.

Dr R Sachdev BSc MSc PhD FCCA ACA Senior Statutory Auditor

Sachdev & Co

5 Albany Road

Earlsdon Coventry CV5 6JQ

Date :

Sachdev & Co is eligible to act as an auditor in terms of section 1212 in terms of the Companies Act 2006

26

27

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31ST DECEMBER 2023

28

29

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31ST DECEMBER 2023
Note
Income from:
Donations and Legacies
3
Charitable Activities
4
Income from
investments
5
Other income
6
Total income
Expenditure
Raising Funds
7
Charitable Activities
Direct costs of charitable
activities
8
Support costs for
charitable activities
9
Other
10
Total expenditure
Excess of income over
expenditure		 Unrestricted
Funds (£)
Restricted
Funds (£)
Total Funds
(£)
Total Funds
(£)
2023
2023
2023
2022
2,155,218
266,905
2,422,123
1,731,421
53,877
665,412
719,290
720,972
3,284
469
3,753
453
1,212
400
1,611
2,548
2,213,591
933,186
3,146,777
2,455,394
39,479
1,655
41,134
37,840
1,421,790
773,628
2,195,418
1,481,248
249,607
203,866
453,473
357,681
403,391
54,625
458,016
392,300
2,114,268
1,033,773
3,148,041
2,269,069
99,324
(100,587)
(1,263)
186,325
Transfer between funds
21		 (40,520)
40,520
-
-
Net movement in funds 58,804
(60,067)
(1,263)
186,325
Total fund brought
forward
21		 315,016
327,994
643,010
456,685
373,819
267,928
641,747
643,010
Total funds carried
forward
21

The statement of financial activities includes all gains and losses recognised during the year. All income and expenditure derive from continuing activities.

BALANCE SHEET AS AT 31ST DECEMBER 2023
Note
Fixed Assets
16
Current Assets
Cash at bank and in hand
Stocks
17
Debtors
18
Total Current Assets
Current Liabilities falling
due <1 year
19
Net Current Assets
Net Assets		 2023 (£)
2023 (£)
2022 (£)
2022 (£)
56,554
54,717
216,697
405,121
346,994
192,583
109,715
73,830
673,405
671,534
(88,212)
(83,241)
585,193
588,293
641,747
643,010
Funds
Unrestricted Funds
21		 373,819
315,016
Restricted Funds
21		 267,928
327,994
Total Funds 641,747
643,010

For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under Charity Act 2011.

Directors responsibilities:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the board on ……………………….. 2024

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31

CASH FLOW STATEMENT FOR THE YEAR ENDING 31ST DECEMBER 2023
Note
Cash fows from operating
activities
Cash generated from
operations
1
Net cash provided by
operations
1
Cash fows from investing
activities
Purchase of tangible fxed
assets
Sale of tangible fxed assets
Interest received
Net cash used in investing
activities
Change in cash and cash
equivalents
in the reporting period		 2023
2022
(£)
(£)
(162,561)
114,903
(162,561)
114,903
(29,616)
(31,688)
-
3,500
3,753
453
(25,863)
(27,736)
(188,424)
87,168
Cash and cash equivalents at
the start
of the reporting period
2		 405,121
317,953
Cash and cash equivalents at
the end
of the reporting period
2		 216,697
405,121

NOTES TO THE CASH FLOW STATEMENT
1. Reconciliation of Net
Income to Net Cash Flow from
Operating Activities
Net income for the reporting
period (SOFA)
Adjustments for :
Depreciation Charges
Loss/(proft) on disposal of
fxed assets
Interest received
(Increase)/ Decrease in stocks
(Increase)/ Decrease in debtors
Increase/ (Decrease) in
creditors
Net cash provided by
operations
2: Analysis of Change in Net
Funds		 2023
2022
(£)
(£)
(1,263)
186,325
27,779
14,447
-
-
(3,753)
(453)
(154,411)
(39,368)
(35,885)
(25,790)
4,972
(20,258)
(162,561)
114,903
01-Jan-23
Cash Flow
31-Dec-23
(£)
(£)
(£)
Cash at Bank 405,121
(188,424)
216,697

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33

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Feed The Hungry, UK is an incorporated charity, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on Page 2.

2. 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.

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

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.

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and 'Income from other trading activities'. Upon sale, the value of the stock is charged against 'Income from other trading activities' and the proceeds are recognised as 'Income from other trading activities'. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within 'Income from other trading activities'.

The charity receives donations of food and clothing which are then distributed as part of a relief program. Donated goods are valued at their fair value to the charity.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

GOVERNMENT GRANTS

Government grants receivable in relation to the job retention scheme are recognised as income over the periods necessary to match them against the related costs which they are intended to compensate, on a systematic basis. Other Government grants received are recognised at the point of receipt. Government grants are shown separately.

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.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost Plant and machinery -25% on cost Leasehold Improvements. – 25% on cost

STOCKS

Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula.

TAXATION

The charity is exempt from corporation tax on its charitable activities. Expenses are inclusive of VAT where applicable.

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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

PENSION COSTS AND OTHER POSTRETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

GOING CONCERN

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

DEBTORS AND CREDITORS RECEIVABLE/PAYABLE WITHIN ONE YEAR

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents comprise cash in hand and cash on deposit.

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35

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
3
Donations and Legacies
Donations
Legacies
Goods donated
Tax recovered on giving
4
Income from Charitable
Activities
Grants : Provision of Aid
Government Grants :
Provision of Aid		 Unrestricted
Funds 2023 (£)
Restricted
Funds 2023 (£)
Total
Funds 2023 (£)
Total
Funds 2022 (£)
540,353
261,947
802,300
666,315
28,116
-
28,116
22,500
1,520,763
-
1,520,763
981,609
65,986
4,958
70,944
60,997
2,155,218
266,905
2,422,123
1,731,421
26,326
188,894
215,220
224,139
9,707
242,618
252,325
335,289
Events Income 4,149
178,019
182,168
116,922
Community Pantry
Membership Fee		 -
55,881
55,881
30,753
Hire of Facilities 13,695
-
13,695
13,869
53,877
665,412
719,290
720,972
5
Income from
Investments
Bank Interest 3,284
469
3,753
453
6
Other Income
Gain on sale of tangible
fxed assets		 -
-
-
500
Other Income 1,212
400
1,611
2,048
1,212
400
1,611
2,548
7
Raising Funds
Fundraising publicity
Postage and stationery
PR Agency
8
Direct Costs of
Charitable Activities
Gifts in kind distributed
Food and other items
purchased
Freight Costs		 Unrestricted
Funds 2023 (£)
Restricted
Funds 2023 (£)
Total
Funds 2023 (£)
Total
Funds 2022 (£)
28,137
1,556
29,693
12,796
7,562
99
7,661
11,844
3,780
-
3,780
13,200
39,479
1,655
41,134
37,840
1,360,542
-
1,360,542
939,337
3,645
311,515
315,160
176,642
1,308
136,023
137,331
95,089
Events Costs 1,953
67,796
69,749
22,022
Warehouse costs 37,548
6,178
43,726
55,597
Grants made (Provision
of Aid)		 16,794
252,116
268,910
192,562
1,421,790
773,628
2,195,418
1,481,248
9
Support Costs
Salary Costs 202,619
172,829
375,448
273,149
Volunteer costs 977
343
1,321
2,078
Utilities 29,687
-
29,687
22,778
Travel and subsistence 4,133
22,381
26,514
22,141
Small Plant and
Equipment < £500		 9,819
7,131
16,950
31,799
Staff Clothing 1,131
453
1,584
2,204
Staff Training 1,241
728
1,969
3,531
249,607
203,866
453,473
357,681

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37

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

10
Other Costs
Salaries :
Administration
Bank and Card
Charges
Software and IT
Rates
Insurance
Telephone
Postage and
stationery
Sundries
Depreciation of
tangible fxed assets
Vehicle expenses
Entertaining
Rent
Cleaning
Repairs and
Renewals
Equipment expenses
Health and Safety
Subscriptions
Contractors
Consultancy
Legal & Professional
Auditors'
Remuneration
Accountancy		 Unrestricted
Funds 2023 (£)
Restricted
Funds 2023 (£)
Total
Funds 2023 (£)
Total
Funds 2022 (£)
167,992
-
167,992
117,064
5,717
1,457
7,175
6,708
5,273
1,056
6,328
14,333
11,367
-
11,367
6,080
6,459
-
6,459
4,339
5,482
2,019
7,501
6,211
2,695
583
3,278
2,476
2,737
851
3,588
5,023
19,681
8,098
27,779
17,947
22,140
7,325
29,464
26,335
1,022
1,197
2,219
1,982
67,800
7,500
75,300
64,800
2,142
151
2,294
2,273
2,081
-
2,081
1,586
1,104
840
1,944
16,547
626
105
731
-
2,111
117
2,228
1,383
59,351
23,326
82,677
89,591
202
-
202
412
3,175
-
3,175
1,445
4,800
-
4,800
5,000
9,435
-
9,435
764
403,391
54,625
458,016
392,300
2023 (£) 2022 (£)
11 Net Income / (Expenditure)
Auditors Remuneration 4,800 5,000
Depreciation - owned assets 27,779 17,947
Surplus on disposal of fxed assets - 500
12 Staff Costs
Salary 499,720 357,480
Employers NI 34,096 23,059
Employers Pension 8,593 6,358
Statutory Maternity Pay Recovered (2,241) -
Other staff costs 3,271 3,315
543,439 390,213
Management and Administration 31 20
(Head-count)

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

13. TRUSTEES’ REMUNERATION AND BENEFITS

No trustee received any remuneration or benefit from the charity. No trustee was reimbursed expenses from the charity.

14. AUDITORS REMUNERATION

The total amount paid to the auditor for the audit services was £4,800 (2022: £5,000). Other fees paid to the auditor were £nil (2022: £nil) for other accountancy services.

15. RELATED PARTY DISCLOSURES

The following transactions occurred during the year with LeSea Global, a charity in which Mr. S Radelich is a trustee. A total of £130,229 (2022: £19,868) was received in donations from LeSea Global.

Donations of £1,000 (2022: £1,000) were received from Dr. Jaime Garande without conditions during the year.

All transactions were carried out at arms-length and in the normal course of business.

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39

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

16 Tangible Fixed Leasehold Motor Fixtures and Plant and Total
Assets Improvements Vehicles Fittings Machinery
(£) (£) (£) (£) (£)
Cost
As at 1st January 8,000 57,275 15,168 39,639 120,082
2023
Additions 13,062 - - 16,554 29,616
Disposals - - - - -
As at 31st 21,062 57,275 15,168 56,193 149,698
December 2023
Depreciation
As at 1st January 1,000 33,361 12,796 18,208 65,365
2023
Charge for the 4,076 11,240 2,372 10,091 27,779
year
Disposals - - - - -
As at 31st 5,076 44,601 15,168 28,299 93,144
December 2023
Net Book Value
As at 1st January 7,000 23,914 2,372 21,431 54,717
2023
As at 31st 15,986 12,674 - 27,894 56,554
December 2023
2023 (£) 2022 (£)
17 Stocks
Stocks 346,994 192,583
2023 (£) 2022 (£)
18 Debtors
Amounts falling due
within one year:
Trade debtors 26,466 12,737
Other debtors 1,000 1,000
Prepayments and 82,248 60,093
accrued income
109,715 73,830
19 Creditors
Amounts falling due
within one year:
Trade creditors 60,146 57,157
Social security and other 10,458 7,469
taxes
Other Creditors 5,675 4,172
Accruals and deferred 11,933 14,443
income
88,212 83,241
20 Operating Lease
Commitments
Due within one year 63,000 63,000
Due between one and 123,000 186,000
fve years
186,000 249,000

The following donated items are not included in the valuation of stock or Gift in Kind as the charity was unable to accurately assess their value:

40

41

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

21
Movement of
Funds
Balance as at
01/01/2023
(£)
Income
(£)
Expenditure
(£)
Transfers
(£)
Restricted
Funds
Alive Festival
1,050
(1,408)
358
Bolivia
1,348
(9,000)
7,653
Burkina Faso
140
16,221
(23,454)
7,093
Burundi
-
1,000
-
-
Capital Grants
29,375
-
(3,787)
-
Coventry Food
Network
40,000
-
(30,000)
(5,000)
Coventry
foodbank
30,483
63,646
(51,151)
(15,940)
Disaster Relief
-
123,381
(109,272)
-
Every Child
Every Day
-
5,999
(16,610)
10,611
Emergency
Food
-
16,038
(7,875)
-
Halo Centre
Development
9,502
(4,310)
(4,719)
Hand to Hand
-
25,038
(20,699)
(4,339)
Hinckley
Grants
14,853
3,000
(12,853)
(5,000)
India
-
25
(2,338)
2,313
Kenya
3
3,912
(3,593)
1,119
Kenya Kibera
1,119
-
-
(1,119)
Lebanon
-
812
-
-
Morocco
-
448
-
-
Nepal
5
1,917
(12,898)
12,630
Online gift
catalogue
8
-
-
(8)
UK Pantries
101,171
413,520
(303,233)
(40,235)		 Balance as at
31/12/2023
(£)		 21
Movement of
Funds
(Continued)
Balance as at
01/01/2023
(£)
Income
(£)
Restricted
Funds		 Expenditure
(£)
Transfers
(£)
Balance as at
31/12/2023
(£)
- Pakistan
-
-		 (4,935)
4,935
-
Pathfnder
61,320
11,424		 (75,430)
2,686
-
- Portugal
-
-		 (1,066)
1,066
-
1,000 Rise Against
Hunger
9,478
153,765		 (133,523)
(29,720)
-
25,588
Romania
2,586
5,550		 (8,648)
512
-
5,000
Somaliland
-
-		 (1,060)
1,060
-
27,038 South Africa
-
-		 (36,290)
36,290
-
Uganda
-
40		 (14,767)
14,727
-
14,109
Ukraine
26,319
19,871		 (35,212)
-
10,978
-
Zambia
-
467		 (20,105)
19,638
-
8,163 Zimbabwe
583
65,764		 (90,256)
23,909
-
Total
Restricted
Funds
327,994
933,186		 (1,033,773)
40,520
267,927
473
- Unrestricted
Funds
315,016
2,213,591		 (2,114,268)
(40,520)
373,819
-
Total Funds
643,010
3,146,777		 (3,148,041)
-
641,746
-
1,441
-
812
448
1,654
-
171,223

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43

21. MOVEMENT OF FUNDS (CONTINUED)

Alive Festival A joint event with Coventry Diocese which happened in June 2023.

Bolivia Funds to support Mission Bolivia’s outreach programmes. Burkina Faso Funds received to cover the costs of freight containers and import duties.

Burundi Funds used for the ‘Every Child Every Day’ programme.

Capital Grants Grants given for specific capital purchases such as a new van for Coventry Foodbank.

Coventry Food Network Funds held for Coventry food network.

Coventry Food Bank Support of provision of food and resources for 13 foodbank centres as well as the support of Coventry foodbank warehouse provision to resource the food banks.

Disaster Relief Support for Bread of Life Foundation in specifically for receiving and delivery of aid into Ukraine, Turkey, Bulgaria and Romania. Also supporting one-off provisions for Samara’s Aid and Feeding Cork.

ECED: Every Child Every Day Support of daily Feeding Programmes and Emergency Disaster Relief in various countries around the world. Halo Centre Development Grants, donations and legacies received to develop the facilities at the Halo Centre.

Hand to Hand Funds received and spent for food packing events.

Hinckley Grants Grants received to support emergency relief in the Hinckley area.

India Christ Compassion Care Ministry in support of poverty-stricken villages in the Rangampeta district of India.

Kenya / Kenya Kibera Support of Soweto Academy School in Kibera, to provide funds and resources for empowering and educating children and youth in the Kibera Slums.

Morocco Support after the devastating earthquake on the 8th September, 2023.

Funds to set up and operate pantries in Leamington and South Warwickshire.

UK Pantries

Pakistan

Support of a feeding program for street kids in partnership with Adeel Safder Masih in Karachi.

Pathfinder

Grants awarded from Trussell Trust to fund the development of advice signposting for Coventry foodbank.

Portugal

Support for Sagar Bishwokarma in the early part of the year before his move to Nepal (see Nepal narrative).

Partnership with Rise against Hunger Italia to provide meal packing events in the UK & Ireland.

Rise Against Hunger Romania

Support of Bread of Life Foundation in a feeding program for 3,000 children throughout Romania. Provision of new playground equipment.

Somaliland

New programme investigatory work.

Uganda Support of Bright Futures Foundation in building and resourcing an orphanage and community feeding program for 500 children as well as building an orphanage for 75 children.

Ukraine

Support of refugees affected by the 2022 war in Ukraine. Provision of food, clothing and other essential items.

Supporting Lukkomano Charity Organization in providing finances to build a school for 300 street kids, resourcing a sustainable farming program and providing food support for the school and finances for teachers’ salaries.

Zambia

Zimbabwe

22. TRANSFERS BETWEEN FUNDS

A transfer of £40,520 (2022: £188,340) was made from unrestricted funds for completed projects to restricted funds. The charity has chosen to spend in excess of donations received.

Myanmar Support of Living Word Ministries who provide assistance to Karen refugees.

Nepal Support of Mission for Tribes and Nations in the feeding program of 350 children in schools for Dhalit Children through local farming programs and the provision of fresh water in Dhalit Villages. Support of Sagar Bishwokarma, part of the Mission for Tribes and Nations team of pastors, an outreach community worker developing community farm programs in the villages he serves in.

44

45

23. STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDING 31ST DECEMBER 2022

Note Unrestricted Restricted Total Total
Funds 2022 Funds 2022 Funds 2022 Funds 2021
(£) (£) (£) (£)
Income from:
Donations and Legacies 3 1,586,382 145,039 1,731,421 1,768,542
Charitable Activities 4 72,522 648,450 720,972 504,494
Income from 5 289 164 453 287
investments
Other income 6 1,907 641 2,548 423
Total income 1,661,100 794,294 2,455,394 2,273,746
Expenditure
Raising Funds 7 34,505 3,335 37,840 13,565
Charitable Activities
Direct costs of 8 980,175 501,073 1,481,248 1,408,402
charitable activities
Support costs for 9 158,153 199,528 357,681 185,111
charitable activities
Other 10 333,862 58,438 392,300 347,132
Total expenditure 1,506,696 762,373 2,269,069 1,954,210
Excess of income over 154,404 31,921 186,325 319,536
expenditure
Transfer between funds 21 (188,339) 188,339 - -
Net movement in funds (33,934) 220,259 186,325 319,536
Total fund brought 21 348,950 107,735 456,685 137,149
forward
Total funds carried 21 315,016 327,994 643,010 456,685
forward

46

47

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Feed The Hungry, UK is a company limited by guarantee registered in England & Wales (5537293) and a charity registered in England and Wales (1112955).

Registered Office Address: Feed The Hungry, UK, The Halo Centre, Progress Way, Coventry, CV3 2NT

Phone: 01455 618 455 Web: feedthehungry.org.uk