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2024-09-30-accounts

Charity Registration No 1125396

THE BREADSTICKS FOUNDATION

Trustees’ Annual Report

&

Financial Statements

For the Year Ending 30 September 2024

THE BREADSTICKS FOUNDATION

Contents

1 Charity Information 2 - 6 Annual Report

10 - 15 Notes to the Accounts

THE BREADSTICKS FOUNDATION

CHARITY INFORMATION

Charity Name: The Breadsticks Foundation Charity Registration No.: 1125396 Governing Document: Declaration of trust signed 31 May 2008 Correspondence Address: The Breadsticks Foundation 35 Canonbury Square London N1 2AN Trustees: Ms Beatrix Payne (Chairwoman) Dr Paul Ballantyne (Secretary and Treasurer) Ms Beatrice Roberts Joe Payne Independent Examiner: Peter Saltiel Church & Charity Accounts Service Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France Bankers: The Co-operative Bank Pic 1 Balloon Street Manchester M60 4EP

1

THE BREADSTICKS FOUNDATION

Trustees’ Report for the year ended 30 September 2024

The Trustees present their report and accounts for the year ended 30 September 2024.

The financial statements comply with the Charities Act 2011, the Foundation’s governing document and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Objectives and activities

The objects of the Foundation are to advance education and to protect and preserve good health with a particular focus on the UK, Africa and India.

The Trustees confirm that they have referred to the guidance contained within the Charity Commission’s general guidance on public benefit when reviewing the Foundation’s aims and objectives and in planning future activities and setting the grant making policy for the year. In so doing, the Trustees have complied with the duty in section 17 of the Charities Act 2011.

The Foundation carries out its objectives by:

 funding community programmes whose efforts enable the provision of education or healthcare support

 funding programmes that are small-scale activities embedded in local communities, or largescale organisations

 funding programmes whose recipients are often marginalised

 funding programmes in the focus geographical areas.

By focussing on these areas, the Foundation achieves its strategic priorities of:

 helping communities to create sustainable futures through support for and provision of education and healthcare

 building long-term partnerships with the organisations it supports.

Grant Making Policy

Grant applications are by invitation only and must fit within the Foundation’s objectives described above. We aim to build close, long-term partnerships with the organisations we support. Where possible we aim to provide partner organisations with long-term core funding but will also provide project-related grants. Grants made by the Breadsticks Foundation clearly fall within the thirteen “Heads of Charity” outlined by the Charity Commission for England and Wales and defined in the Charities Act 2011.

The countries in which the Foundation currently works directly are the United Kingdom, India, Kenya, South Africa and South Sudan. The Foundation will not fund work with animals,

2

medical research or capital and building projects, nor will we fund faith-based programmes unless they work with beneficiaries from all faiths and none.

We participate closely in monitoring and evaluation with our partners and, in order to achieve this, require half-yearly progress reports on each grant. In assessing a grant application, we will analyse each applicant's financial reports and accounts and will conduct telephone and face-toface interviews. The Trustees are open to collaborative funding of organisations and programmes with other grant-making bodies.

Achievements and performance

During the year, the Trustees made site visits to Freedom from Torture, Mary’s, Oasis Project, School Home Support, Three2Six, Sacred Heart College and Holy Family College and had executive meetings with CPSO/BNK and Hope and Homes for Children. We were generally pleased to see the progress achieved with the assistance of grants from the Breadsticks Foundation.

The following summarises our active grants in the year ending September 2024:

Grants in Africa

3

academically good and nurturing high schools. We thank HFC and SHC for their support in this programme.

Grants in Asia

Grants in the United Kingdom

4

Future Plans

The Trustees believe that long-term support to a focussed portfolio of around six grant partners is optimal. So we do not expect much change from the current portfolio. However, as described above, the Three2Six scholarship programme is expected to expand by two learners a year until it reaches its maximum size of 10 in 2026. Funding has been set aside to cover the estimated costs of these scholarships.

Financial Review, Reserves and Investment Policy

During the financial year the Foundation earned £189,834 in bond interest and £915 in bank interest, resulting in a total income of £190,749. Grants amounting to £187,545 were made to the organisations described above. In the course of disbursing funds, the Foundation incurred expenses that amounted to 2.6% of grants disbursed, mostly investment management fees. The cash balance at year end was £85,610.

The Foundation holds funds (Reserves) in the form of cash and long-term corporate bonds. The reserves are held to provide an income stream to fund future liabilities, being grants made to partner organisations to further the objectives of the Foundation. These reserves will not be invested in the securities of companies that are not aligned to the Foundation’s mandate such as companies linked to the arms, tobacco or gambling industries.

Risk Management

The Foundation’s assets are invested in a diverse portfolio of low-risk, UK corporate bonds. Cash is kept to match the near-term financial obligations of the Foundation to its partner organisations and is held on deposit with a UK clearing bank. Operational risk we define as funding disbursed that gives rise to outcomes that are not in line with the Foundation’s objectives. We aim to mitigate this risk by thorough, detailed appraisal of the integrity, capacity, capability and governance of potential recipients of funding prior to disbursement of that funding. We also assess the political, economic, social, technological, legal and environmental risks in each country where we fund organisations, with a view to assessing the ability of our partner organisations to conduct their activities freely.

Risks associated with the safeguarding of children, young people and vulnerable adults are important for the Foundation to take account of as, in many cases, the beneficiaries will be those who are particularly vulnerable. Whilst the responsibility for detailed action on safeguarding must lie with the organisations and individuals directly delivering services, we think that it is essential that the Foundation takes a broad overview and awards grants in ways that enhance safeguarding.

In the award of grants the Foundation will seek evidence of: a safeguarding policy; a named person responsible for dealing with concerns or allegations of abuse; clear guidance on what action to take if allegations are made; a rigorous recruitment process for staff and volunteers who work with children and vulnerable adults; a written code of behaviour which outlines good practice when working with children and vulnerable adults; information for children, vulnerable people, their parents and carers about where to go for help and a protective culture which ensures that if individuals have concerns someone will listen and take them seriously.

5

Structure, Governance and Management

The trustees who served during the year were:

Beatrix Payne, Chairwoman Paul Ballantyne, Treasurer and Secretary Bea Roberts Joe Payne

The Breadsticks Foundation is registered with the Charity Commission in England and Wales, constituted under a declaration of trust signed on 31 May 2008. The Breadsticks Foundation has a minimum of three Trustees appointed for various terms of at least two years. New Trustees are recruited by the existing Trustees on the basis of their experience, empathy with and knowledge of the Foundation’s work. On appointment, new Trustees meet with the Chairwoman, Secretary and Treasurer and are given a welcome pack consisting of the governing document, latest Trustees Annual Report and accounts, the Foundation’s Operations Manual and the Charity Commission’s guidance booklet “The Essential Trustee: What you need to know.”

The Trustees meet three times a year to agree strategy and grant making and oversee reserves and risk management policies. Day-to-day management of grants and initial consideration of applications are delegated to the Executive Committee consisting of the Chairwoman, Secretary and Treasurer.

All Trustees give of their time freely and no Trustee received remuneration during the year. Travel expenses incurred when visiting projects and to attend Trustee board meetings are reimbursed.

Accountant: Peter Saltiel, CCAS Ltd, Planchadeau, 23460 Saint-Pierre-Bellevue, France.

Bankers: The Cooperative Bank Plc., 1 Balloon Street, Manchester, M60 4EP.

Signed on behalf of all the trustees

on the 20[th] March 2025

6

Independent Examiner’s Report to the Trustees / Members of The Breadsticks Foundation for the year ended 30 September 2024

I report to the trustees on my examination of the accounts of The Breadsticks Foundation for the year ended 30 September 2024.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Peter Saltiel Church & Charity Accounts Service Ltd 7 Planchadeau 23460 Saint Pierre Bellevue France

Dated 25[th] March 2025

7

THE BREADSTICKS FOUNDATION

Statement of financial activities for the year ended 30 September 2024

Notes
Income and endowments
3
Investments
3.1
Total incoming resources
Expenditure on
4
Raising funds
4.1
Charitable activities
4.2
Total resources expended
Net gains/(losses) on investments
Net Incoming / (outgoing) resources
before transfers
Fund transfers
11
Total funds balance brought forward
11
Total funds balance carried forward
11
Unrestricted
Endowment
Total
Total
Funds
2024
2023
£
£
£
£
915
189,834
190,749
156,024
915
189,834
190,749
156,024
5,637
-
5,637
4,035
2,304
187,546
189,850
185,397
7,941
187,546
195,487
189,432
-
63,056
63,056
337,546
(7,026)
65,344
58,318
304,138
3,786
(3,786)
-
-
122,574
2,673,014
2,795,588
2,491,450
119,334
2,734,572
2,853,906
2,795,588

All activities are regarded as continuing.

The above statement includes all recognised gains and losses during the year.

The Notes to the Accounts from part of these Financial Statements

8

THE BREADSTICKS FOUNDATION

Balance Sheet as at 30 September 2024

2024 2023
Notes £ £ £ £
Fixed Assets
Investments 6 2,734,572 2,673,014
Current Assets
Cash at bank and in hand 77,850 65,405
Debtors 7 43,690 57,844
121,540 123,249
Liabilities
Amounts falling due within one year
Creditors: amounts falling 8 2,206 675
Net Current Assets 119,334 122,574
Total Assets Less Current
Liabilities 2,853,906 2,795,588
Funds
Unrestricted Funds
General Fund 119,334 122,574
Endowment Funds 2,734,572 2,673,014
11 2,853,906 2,795,588

Signed on behalf of all the trustees

on the 20[th] March 2025

9

THE BREADSTICKS FOUNDATION

Notes to the Accounts

1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

1.2 Judgements and Estimations

The Trustees have not made any significant judgements in the process of applying accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

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THE BREADSTICKS FOUNDATION

Notes to the Accounts (cont’d)

2 Accounting policies

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THE BREADSTICKS FOUNDATION

Notes to the Accounts (cont’d)

3 Analysis of income


3.1
4.1
4.2
Analysis of expenditure
Investments
Income from listed investments
Interest
Total income
Raising funds
Investment management
Charitable activities
Grant funding (see note 5)
Support costs
Support costs
Bank charges
Website
Governance
Trustee travel
Accountancy
Total expenditure
Unrestricted
Endowment
Total
Total
Fund Fund General
Funds
Funds
2024
2024
2024
2023
£
£
£
£
-
189,834
189,834
155,815
915
-
915
209
915
189,834
190,749
156,024
915
189,834
190,749
156,024
Unrestricted
Endowment
Total
Total
Fund
Fund
Funds
Funds
2024
2024
2024
2023
£
£
£
£
5,637
-
5,637
4,035
5,637
-
5,637
4,035
-
187,546
187,546
184,477
2,304
-
2,304
920
2,304
187,546
189,850
185,397
-
-
-
-
122
-
122
245
1,507
-
1,507
-
675
-
675
675
2,304
-
2,304
920
7,941
187,546
195,487
189,432

4 Analysis of expenditure

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THE BREADSTICKS FOUNDATION

Notes to the Accounts (cont’d)

5 Grants payable

Basic Needs Basic Rights Kenya / CPSO
Freedom From Torture
Holy Family College
Hope and Homes for Children
Oasis Project
Sacred Heart College
School Home Support
St Mary Islington Community Partnership
The Banyan
Three2Six
2024
2023
£
£
10,525
15,111
40,000
-
15,119
10,589
30,000
60,000
23,592
23,129
10,904
6,351
25,000
25,000
-
12,000
17,899
17,384
14,507
14,913
187,546
184,477

6 Fixed asset investments

Cost of valuation
At 1 October 2023
Additions
Valuation changes
Disposals
At 30 September 2024
Carrying amount
At 30 September 2024
At 30 September 2023
Listed
Cash in
Total
investments
portfolio
investments
£
£
£
2,673,014
-
2,673,014
838,631
-
838,631
63,927
-
63,927
(841,000)
-
(841,000)
2,734,572
-
2,734,572
2,734,572
-
2,734,572
2,673,014
-
2,673,014

7 Debtors

Accrued dividends 2024
2023
£
£
43,690
57,844
43,690
57,844

13

THE BREADSTICKS FOUNDATION

Notes to the Accounts (cont’d)

8 Creditors

Other payables 2024
2023
£
£
2,206
675
2,206
675

9 Trustee remuneration

None of the Trustees (or any persons connected with them) received any remuneration during the year.

Trustee meeting travel costs of £1,507 (2023 £nil) were met by the charity.

10 Staff costs

There were no employees during the year.

11 Funds

Endowment fund
Unrestricted fund
Fixed assets
Bank and cash
Debtors
Creditors
Unrestricted fund
Endowment Fund
Balance at
Incoming
Resources
Fund
Investment
Balance at
01-Oct-23
resources
expended
transfers gains/(losses)
30-Sep-24
£
£
£
£
£
£
2,673,014
189,834
(187,546)
(3,786)
63,056
2,734,572
122,574
915
(7,941)
3,786
-
119,334
2,795,588
190,749
(195,487)
-
63,056
2,853,906
Unrestricted
Restricted
Total 2024
Total 2023
Funds
Funds
Funds
Funds
-
2,734,572
2,734,572
2,673,014
77,850
-
77,850
65,405
43,690
-
43,690
57,844
(2,206)
-
(2,206)
(675)
119,334
2,734,572
2,853,906
2,795,588
01-Oct-23
Income
Expenditure
Transfers Gains/(losses)
30-Sep-24
£
£
£
£
£
122,574
915
(7,941)
3,786
-
119,334
2,673,014
189,834
(187,546)
(3,786)
63,056
2,734,572
2,795,588
190,749
(195,487)
-
63,056
2,853,906
2,795,588
190,749
01-Oct-23
Income
£
£
122,574
915
2,673,014
189,834
2,795,588
190,749

14

THE BREADSTICKS FOUNDATION

Notes to the Accounts (cont’d)

12 Commitments

Each grant has different performance-related conditions attached to future funding commitments and grant funding can be suspended if, in the view of the Trustees, the terms of the grant funding agreement are not met. The Trustees reasonably expect that the Foundation will have sufficient funds from current cash reserves and future investment income to meet all foreseeable commitments. If not, the Trustees will ensure that appropriate donations are made to the Foundation to ensure that funds are available.

Basic Needs Basic Rights Kenya
Basic Needs Basic Rights Kenya / CPSO
Freedom From Torture
Holy Family College
Hope & Homes for Children
Oasis Project
Sacred Heart College, Johannesburg
School Home Support
St Mary Islington Community Partnership
The Banyan
Three2Six
2024
2023
£
£
-
3,801
10,438
11,470
40,000
-
15,611
14,963
-
30,000
23,592
23,592
10,721
8,933
25,000
25,000
12,000
12,000
16,573
17,885
14,813
14,696
168,748
162,340

13 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

15