## **Manna - UK Branch of Meir Panim**
**Charity No. 1129738**
**Company No. 06772130**
**Trustees' Report and Unaudited Accounts**
**31 December 2025**
**Manna - UK Branch of Meir Panim Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 4||
|Independent Examiner's Report||5|
|Statement of Financial Activities||6|
|Balance Sheet||7|
|Notes to the Accounts|8 to|13|
|Detailed Statement of Financial Activities|14 to|15|
Page 1
**Manna - UK Branch of Meir Panim Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 06772130**
## **Charity No. 1129738**
## **Registered Office**
3 - 4 Sentinel Square London NW4 2EL
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
D. Raveh G. Zucker
## **Accountants**
Pollock Accounting Ltd 3 - 4 Sentinel Square London NW4 2EL
## **OBJECTIVES AND ACTIVITIES**
Manna is the UK branch of Israeli charity, Meir Panim. We solely support the work of Meir Panim in Israel. First and foremost, we feed Israel's hungry. As one of Israel's largest relief organisations our work alleviates poverty among children, families and Holocaust survivors. Poverty does not discriminate and nor do we. We feed ALL Israel's poor and hungry irrespective of background.
Manna is all about dignity and practical solutions. Our Food Centres are styled as restaurants. Our Food Shopping Cards allow the needy to shop with self-respect at regular supermarkets with no embarrassment at the till. But we also deliver Challa for Shabbat and Food Packages for Chagim as well as operating After School Clubs for underprivileged children.
It's no secret that Israel needs a high budget for security & defence.
But 2 million Israelis - equivalent to 25% of the population - live below the poverty line. Research has shown a direct impact on these individuals and families. The uncomfortable truth is that Israel has one of the highest poverty rates in the developed world. Double the poverty rate of the UK.
Page 2
**Manna - UK Branch of Meir Panim**
## **Trustees Annual Report**
Manna fights hunger by offering free, dignified meals in warm, restaurant-like settings. We go beyond just food, providing support services to empower people and break the cycle of poverty.
## **ACHIEVEMENTS AND PERFORMANCE**
## Overview
2025 was a year of resilience, expansion, and deepened community impact. Amid the ongoing war, economic pressures and heightened social needs, Manna Panim strengthened our commitment to Meir Panim to assist restoring dignity and food security for vulnerable individuals and families across Israel. Through strategic growth, partnerships, and dedicated supporters, the organisation delivered both immediate relief and long-term support to tens of thousands of people.
Impact at a Glance (2025)
- Meals served: 650,600 hot, nutritious meals
- Food packages distributed: 185,000 holiday and weekly parcels
- Individuals supported: 48,000 unique beneficiaries
- Children reached through school programmes: 9,200
- Senior citizens supported: 6,500
- Volunteers engaged: 1,750
- Volunteer hours contributed: 96,000+
## Key Achievements
## 1. Expanded Food Security Programmes
Demand for meal services increased significantly in 2025. Manna responded by expanding operations at flagship restaurant-style centres and increasing delivery capacity for homebound seniors and families.
## 2. Holiday Campaign Growth
Holiday seasons remained a critical focus. The Passover and High Holiday campaigns saw record participation, ensuring families could celebrate with dignity. Increased corporate sponsorships helped expand parcel contents to include fresh produce and protein.
## 3. Youth & Family Support
School meal and after-school nutrition programmes expanded to additional municipalities, helping address child hunger and improving concentration and wellbeing in the classroom.
## 4. Volunteer Mobilisation
Volunteer engagement rebounded strongly, with corporate volunteer days and community groups playing a key role in meal preparation, logistics, and outreach. Enhanced training improved service quality and beneficiary experience.
## Stories of Impact
Throughout the year, Manna’s support continued to serve as a vital lifeline:
Page 3
**Manna - UK Branch of Meir Panim**
## **Trustees Annual Report**
- Families facing sudden financial hardship received consistent weekly support while working toward stability.
- Elderly individuals living alone benefited from regular meals and social connection.
- Children experiencing food insecurity gained reliable access to nutrition that supports learning and development.
2025 demonstrated the power of community, compassion, and consistency. Thanks to dedicated supporters, partners, and volunteers, Manna continued to bring light, nourishment, and dignity to those who need it most. The organization enters 2026 with renewed momentum and an unwavering mission to ensure that no one faces hunger alone.
## **FINANCIAL REVIEW**
Reserves policy
The charity's aim is to maintain reserves for at least 3 months of operational activities.
## **PLANS FOR FUTURE PERIODS**
Manna remains committed to supporting Meir Panim. We will remain committed to alleviating poverty and providing essential support to Israel's most vulnerable populations.
The continuing conflict in Israel directly influences much of the work we support, particularly help for displaced families who have been away from their homes, jobs and normal lives for over 18 months at the time of writing.
In the UK we have developed an attractive range of events throughout 2025 to connect with prospective donors and focused our fundraising towards contact with individuals and organisations that support Israel.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is controlled by its governing document, a deed of trust and constitues a limited company, limited by guarentee as defined by the Companies Act 2006
The company is constituted under a Memorandum of Association dated 12 December 2008.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
G. Zucker Trustee 13 March 2026
Page 4
**Manna - UK Branch of Meir Panim Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Manna - UK Branch of Meir Panim**
I report to the charity trustees on my examination of the financial statements of Manna - UK Branch of Meir Panim for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
David Pollock FCMA Chartered Institute of Management Accountants Pollock Accounting Ltd 3 - 4 Sentinel Square London NW4 2EL
13 March 2026
Page 5
**Manna - UK Branch of Meir Panim Statement of Financial Activities**
## **for the year ended 31 December 2025**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
**Total**
**Expenditure on:**
Raising funds
5
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
386,463|**Total funds**
**2025**
**£**
386,463|**Total funds**
**2024**
**£**
405,001|
|---|---|---|---|
||386,463
12,926
247,500
118,695|386,463
12,926
247,500
118,695|405,001
25,483
273,000
86,290|
||379,121
-|379,121
-|384,773
-|
||7,342
-|7,342
-|20,228
-|
||7,342|7,342|20,228|
||7,342
46,300|7,342
46,300|20,228
22,904|
||53,642|53,642|43,132|
Page 6
**Manna - UK Branch of Meir Panim Balance Sheet**
## **at 31 December 2025**
|**Company No.**
**06772130**
**Notes**
**2025**
**£**
**Fixed assets**
Tangible assets
9
-
**Current assets**
Cash at bank and in hand
54,963
54,963
**Creditors:**Amount falling due within one year
10
(1,321)
**Net current assets**
53,642
**Total assets less current liabilities**
53,642
**Net assets excluding pension asset or liability**
53,642
**Total net assets**
53,642
**The funds of the charity**
**Restricted funds**
11
**Unrestricted funds**
11
General funds
53,642
53,642
**Reserves**
11
**Total funds**
53,642|**2024**
**£**
-
47,620|
|---|---|
||47,620
(1,320)|
||46,300
46,300|
||46,300|
||46,300|
||46,300|
||46,300|
||46,300|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 13 March 2026
And signed on its behalf by:
G. Zucker Trustee 13 March 2026
Page 7
**Manna - UK Branch of Meir Panim Notes to the Accounts**
## **for the year ended 31 December 2025**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Manna - UK Branch of Meir Panim Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
**Manna - UK Branch of Meir Panim Notes to the Accounts**
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|3
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
Donations|**Unrestricted**
**£**
386,463
386,463|**Unrestricted**
**funds**
**2024**
**£**
405,001
405,001
25,483
273,000
86,290
384,773
20,228
20,228
20,228
22,904
43,132
**Total**
**2025**
**£**
386,463
386,463|**Total funds**
**2024**
**£**
405,001|
||||405,001
25,483
273,000
86,290|
||||384,773|
||||20,228|
||||20,228|
||||20,228
22,904|
||||43,132|
||||**Total**
**2024**
**£**
405,001|
||||405,001|
Page 10
**Manna - UK Branch of Meir Panim Notes to the Accounts**
5 **Expenditure on raising funds**
|_Costs of generating voluntary_
_income_
Donations
_Fundraising trading costs_
Fundraising activities
6
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Donations to Israel
_Governance costs_
7
**Other expenditure**
Employee costs
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs
8
**Staff costs**
Salaries and wages
No employee received emoluments in excess of £60,000.|**Unrestricted**
**£**
7,018
5,908
12,926
**Unrestricted**
**£**
247,500
247,500
**Unrestricted**
**£**
-
8,015
-
18,012
92,668
118,695
**2025**
-
-|**Total**
**2025**
**£**
7,018
5,908
12,926
**Total**
**2025**
**£**
247,500
247,500
**Total**
**2025**
**£**
-
8,015
-
18,012
92,668
118,695|**Total**
**2024**
**£**
10,050
15,433|
|---|---|---|---|
||||25,483|
||||**Total**
**2024**
**£**
273,000|
||||273,000|
||||**Total**
**2024**
**£**
22,000
932
5,005
12,805
45,548|
||||86,290|
||||**2024**
22,000|
||||22,000|
|||||
Page 11
**Manna - UK Branch of Meir Panim Notes to the Accounts**
|9
**Tangible fixed assets**
**Cost or revaluation**
At 1 January 2025
At 31 December 2025
**Depreciation and**
**impairment**
At 1 January 2025
At 31 December 2025
**Net book values**
At 31 December 2025
At 31 December 2024
10 **Creditors:**
amounts falling due within one year
Accruals
11 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Net current assets
13 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 January**
**2025**
46,300
46,300|**2025**
**£**
1,321
1,321
**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
386,463
386,463
**At 1 January**
**2025**
**£**|**£**
2,988
2,988
2,988
2,988
-
-
**Resources**
**expended**
**£**
(379,121)
(379,121)
**Unrestricted**
**funds**
**£**
53,642
53,642
**Cash flows**
**£**|**£**
2,988|
|---|---|---|---|---|
|||||2,988|
|||||2,988|
|||||2,988|
|||||-|
|||||-|
|||||**2024**
**£**
1,320|
|||||1,320|
|||||**At 31**
**December**
**2025**
**£**
53,642|
|||||53,642|
|||||**Total**
**£**
53,642|
|||||53,642|
|||||**At 31**
**December**
**2025**
**£**|
|||47,620|7,343|54,963|
|||47,620
47,620|7,343
7,343|54,963|
|||||54,963|
Page 12
**Manna - UK Branch of Meir Panim Notes to the Accounts**
## 14 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13