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. 


## **INTERNATIONAL AID** 

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


**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. 




**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 

- International Aid Programmes 

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. 

- Disaster Relief Programmes 

- ● UK Emergency Food 

- Community Pantries 

- NOUR:SH 

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: 

- Sustainable Economies 

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** 


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** 


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. 



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** 

- This equates to 500 tonnes of aid (22 containers were sent in 2022) 


**----- Start of picture text -----**<br>
Credit: US Department of State<br>TURKEY-SYRIA<br>Earthquake Response<br>**----- End of picture text -----**<br>


**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. 


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_ 

- 16 through Romania supporting Ukraine, Turkey and Romania (4 from UK, 10 from Italy, 1 from Netherlands, and1 from Spain) 

- 7 through Czechia supporting Ukraine (5 from UK, 1 from Italy, and 1 from Netherlands) 

- 1 to Nicaragua from UK 

- 5 to Zimbabwe (4 from Italy and 1 from UK) 

- 2 to Burkina Faso from UK 

- 1 Somaliland / 1 India (NHS UK) 

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. 


**----- Start of picture text -----**<br>
UKRAINE<br>Feeding in a War Zone<br>**----- End of picture text -----**<br>


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 



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. 


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.’_ 

- _‘Wonderful staff and welcomed with a smile.’_ 

_‘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.’_ 


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** 


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: 

- Providing food security initially in schools and communities in rural areas and poverty-stricken areas of urban conurbations 

- Developing progressive Business and Agricultural learning 

- Develop agricultural and small business enterprises supported by microfinancing 

- Create Urban Partnerships for Poverty Reduction; the emphasis of this is to create a place that has an economic vitality, is equitable, and in which people are able to thrive 

## **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), 


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. 



## **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. 


## 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: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that  the charitable company will continue in business. 

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. 


In so far as the trustees are aware: 

- There is no relevant audit information of which the charitable company's auditors are unaware 

- The trustees have taken all steps that they ought to have taken to make themselves aware of any  relevant audit information and to establish that the auditors are aware of that information. 

## **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 

20 

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## 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.”_ 

22 

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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: 

- Give a true and fair view of the state of the charitable company’s affairs as at 31st December 2023, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended: 

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 

- The charitable company has not kept adequate accounting records; or 

- The financial statements are not in agreement with the accounting records and returns; or 

- We have not received all the information and explanations we require for our audit 

## **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**<br>**Income from:**<br>Donations and Legacies<br>3<br>Charitable Activities<br>4<br>Income from<br>investments<br>5<br>Other income<br>6<br>**Total income**<br>**Expenditure**<br>Raising Funds<br>7<br>Charitable Activities<br>Direct costs of charitable<br>activities<br>8<br>Support costs for<br>charitable activities<br>9<br>Other<br>10<br>**Total expenditure**<br>**Excess of income over**<br>**expenditure**|**Unrestricted**<br>**Funds (£)**<br>**Restricted**<br>**Funds (£)**<br>**Total Funds**<br>**(£)**<br>**Total Funds**<br>**(£)**<br>**2023**<br>**2023**<br>**2023**<br>**2022**<br>2,155,218<br>266,905<br>2,422,123<br>1,731,421<br>53,877<br>665,412<br>719,290<br>720,972<br>3,284<br>469<br>3,753<br>453<br>1,212<br>400<br>1,611<br>2,548|
||**2,213,591**<br>**933,186**<br>**3,146,777**<br>**2,455,394**<br>39,479<br>1,655<br>41,134<br>37,840<br>1,421,790<br>773,628<br>2,195,418<br>1,481,248<br>249,607<br>203,866<br>453,473<br>357,681<br>403,391<br>54,625<br>458,016<br>392,300|
||**2,114,268**<br>**1,033,773**<br>**3,148,041**<br>**2,269,069**<br>99,324<br>(100,587)<br>(1,263)<br>186,325|
|||
|Transfer between funds<br>21|(40,520)<br>40,520<br>-<br>-|
|||
|**Net movement in funds**|**58,804**<br>**(60,067)**<br>**(1,263)**<br>**186,325**|
|||
|**Total fund brought**<br>**forward**<br>**21**|**315,016**<br>**327,994**<br>**643,010**<br>**456,685**|
||**373,819**<br>**267,928**<br>**641,747**<br>**643,010**|
|**Total funds carried**<br>**forward**<br>**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**<br>**Fixed Assets**<br>16<br>**Current Assets**<br>Cash at bank and in hand<br>Stocks<br>17<br>Debtors<br>18<br>**Total Current Assets**<br>**Current Liabilities falling**<br>**due <1 year**<br>19<br>**Net Current Assets**<br>**Net Assets**|**2023 (£)**<br>**2023 (£)**<br>**2022 (£)**<br>**2022 (£)**<br>56,554<br>54,717<br>216,697<br>405,121<br>346,994<br>192,583<br>109,715<br>73,830|
||**673,405**<br>**671,534**<br>(88,212)<br>(83,241)|
||**585,193**<br>**588,293**|
||**641,747**<br>**643,010**|
|||
|**Funds**||
|Unrestricted Funds<br>21|373,819<br>315,016|
|Restricted Funds<br>21|267,928<br>327,994|
|||
|**Total Funds**|**641,747**<br>**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: 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. 

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

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 

30 

31 



## CASH FLOW STATEMENT **FOR THE YEAR ENDING 31ST DECEMBER 2023** 

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



## NOTES TO THE CASH FLOW STATEMENT 

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



32 

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. 

34 

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**<br>**Donations and Legacies**<br>Donations<br>Legacies<br>Goods donated<br>Tax recovered on giving<br>**4**<br>**Income from Charitable**<br>**Activities**<br>Grants : Provision of Aid<br>Government Grants :<br>Provision of Aid|**Unrestricted**<br>**Funds 2023 (£)**<br>**Restricted**<br>**Funds 2023 (£)**<br>**Total**<br>**Funds 2023 (£)**<br>**Total**<br>**Funds 2022 (£)**<br>540,353<br>261,947<br>802,300<br>666,315<br>28,116<br>-<br>28,116<br>22,500<br>1,520,763<br>-<br>1,520,763<br>981,609<br>65,986<br>4,958<br>70,944<br>60,997|
||**2,155,218**<br>**266,905**<br>**2,422,123**<br>**1,731,421**<br>26,326<br>188,894<br>215,220<br>224,139<br>9,707<br>242,618<br>252,325<br>335,289|
|Events Income|4,149<br>178,019<br>182,168<br>116,922|
|Community Pantry<br>Membership Fee|-<br>55,881<br>55,881<br>30,753|
|Hire of Facilities|13,695<br>-<br>13,695<br>13,869|
||**53,877**<br>**665,412**<br>**719,290**<br>**720,972**|
|||
|**5**<br>**Income from**<br>**Investments**||
|Bank Interest|**3,284**<br>**469**<br>**3,753**<br>**453**|
|||
|**6**<br>**Other Income**||
|Gain on sale of tangible<br>fxed assets|-<br>-<br>-<br>500|
|Other Income|1,212<br>400<br>1,611<br>2,048|
||**1,212**<br>**400**<br>**1,611**<br>**2,548**|
|||



|||
|---|---|
|**7**<br>**Raising Funds**<br>Fundraising publicity<br>Postage and stationery<br>PR Agency<br>**8**<br>**Direct Costs of**<br>**Charitable Activities**<br>Gifts in kind distributed<br>Food and other items<br>purchased<br>Freight Costs|**Unrestricted**<br>**Funds 2023 (£)**<br>**Restricted**<br>**Funds 2023 (£)**<br>**Total**<br>**Funds 2023 (£)**<br>**Total**<br>**Funds 2022 (£)**<br>28,137<br>1,556<br>29,693<br>12,796<br>7,562<br>99<br>7,661<br>11,844<br>3,780<br>-<br>3,780<br>13,200|
||**39,479**<br>**1,655**<br>**41,134**<br>**37,840**<br>1,360,542<br>-<br>1,360,542<br>939,337<br>3,645<br>311,515<br>315,160<br>176,642<br>1,308<br>136,023<br>137,331<br>95,089|
|Events Costs|1,953<br>67,796<br>69,749<br>22,022|
|Warehouse costs|37,548<br>6,178<br>43,726<br>55,597|
|Grants made (Provision<br>of Aid)|16,794<br>252,116<br>268,910<br>192,562|
||**1,421,790**<br>**773,628**<br>**2,195,418**<br>**1,481,248**|
|||
|**9**<br>**Support Costs**||
|Salary Costs|202,619<br>172,829<br>375,448<br>273,149|
|Volunteer costs|977<br>343<br>1,321<br>2,078|
|Utilities|29,687<br>-<br>29,687<br>22,778|
|Travel and subsistence|4,133<br>22,381<br>26,514<br>22,141|
|Small Plant and<br>Equipment < £500|9,819<br>7,131<br>16,950<br>31,799|
|Staff Clothing|1,131<br>453<br>1,584<br>2,204|
|Staff Training|1,241<br>728<br>1,969<br>3,531|
||**249,607**<br>**203,866**<br>**453,473**<br>**357,681**|
|||



36 

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**<br>**Other Costs**<br>Salaries :<br>Administration<br>Bank and Card<br>Charges<br>Software and IT<br>Rates<br>Insurance<br>Telephone<br>Postage and<br>stationery<br>Sundries<br>Depreciation of<br>tangible fxed assets<br>Vehicle expenses<br>Entertaining<br>Rent<br>Cleaning<br>Repairs and<br>Renewals<br>Equipment expenses<br>Health and Safety<br>Subscriptions<br>Contractors<br>Consultancy<br>Legal & Professional<br>Auditors'<br>Remuneration<br>Accountancy|**Unrestricted**<br>**Funds 2023 (£)**<br>**Restricted**<br>**Funds 2023 (£)**<br>**Total**<br>**Funds 2023 (£)**<br>**Total**<br>**Funds 2022 (£)**<br>167,992<br>-<br>167,992<br>117,064<br>5,717<br>1,457<br>7,175<br>6,708<br>5,273<br>1,056<br>6,328<br>14,333<br>11,367<br>-<br>11,367<br>6,080<br>6,459<br>-<br>6,459<br>4,339<br>5,482<br>2,019<br>7,501<br>6,211<br>2,695<br>583<br>3,278<br>2,476<br>2,737<br>851<br>3,588<br>5,023<br>19,681<br>8,098<br>27,779<br>17,947<br>22,140<br>7,325<br>29,464<br>26,335<br>1,022<br>1,197<br>2,219<br>1,982<br>67,800<br>7,500<br>75,300<br>64,800<br>2,142<br>151<br>2,294<br>2,273<br>2,081<br>-<br>2,081<br>1,586<br>1,104<br>840<br>1,944<br>16,547<br>626<br>105<br>731<br>-<br>2,111<br>117<br>2,228<br>1,383<br>59,351<br>23,326<br>82,677<br>89,591<br>202<br>-<br>202<br>412<br>3,175<br>-<br>3,175<br>1,445<br>4,800<br>-<br>4,800<br>5,000<br>9,435<br>-<br>9,435<br>764|
|---|---|
||**403,391**<br>**54,625**<br>**458,016**<br>**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. 

38 

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: 

- Blankets (1775 units) 

- Baby Milk (177 cases) 

- Rainsuits (7992 units) 

- Powder Meals (473 cases) 

- Soap (72 cases) 

- Bicycles and Helmets (18 units of each) 

40 

41 



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

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



42 

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 

- Support of Joseph Foundation in Harare in providing a feeding program for 16,000 Children in Harare. 

## **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 





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