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2023-02-28-accounts

World Food Aid Ltd World Food Aid Ltd World Food Aid Ltd World Food Aid Ltd Charity No
(ii any) 1148371
Annual accounts for the period CC~7a
Period start date l
i
01/03/2022 Period end
date
28/02/2023
Restricted
Recommended
categories
by activity
Details of own
analysis
zo Unrestricted
funds
income
funds
Endowment
funds
Total this year Total last
year
F E
Incoming resources
Incomtng resources rrom
(Note 3) F01 F02 F03 F04 F05
generated
funds
Voluntary
income
Activities for generating
funds
Donations/Legacies
Charity shops sales
S01
S02
57,426
37,613
57,426
37,613
17,806
29,870
Investment
income
S03
incoming resources from
charitable
activities
S04
Other incoming resources Gain on Asset Disposal S05
Govemrrient Grants 4,763
Totalincoming resources s08 95,039 95,039 52,439
Resources expended (Notes 4-8)
Costs ofGenerating
Funds
Costs ofgenerating
voluntary
income S07 900
Fundraising
trading costs .
Investment
management
costs
S08
Sog
40,751 40v?51 38,542
Charitable
activities
S10 48,160 48,160 27,109
Governance
costs
S11 354 2,959
Other resources expended S12
Total resources expended
Netincomingl(outgoing)
resources before
st3 -89,266 89,266. 69,509
transfers s14 5„773 5,774 17,070
Gross transfers
between funds
S15
Netincomingl(outgoing) resources before
other recognised gainsl(losses) s18 5,7?3 ' 5,773 1?,070
Other recognised
gains/(losses)
Gains and losses on revaluation offixed assets for
the charity's
own use
$17
Gains and losses on investment assets . S18
Net movement in funds s19 5,773 5,773 17,070
Total funds brought
forward
S20 78,575 78,575 95,645
Total funds carried forward s21 84,348 84,348 78,575
Note 2
Accounting
policies
Note 2
Accounting
policies
This sta'ndard
list ofaccounting policies has been applied by the charity except for those deleted.
Where
additional
policy has been adopted then thisis detailedin
the box below.
a different or
INCOMING RESOURCES
Recognition ofincoming These are included
in the Statement
of Financial Activities (SoFA) when:
resources ~
the charity becomes entitled to the resources;
~
the trustees are virtually
certain they will receive the resources;
and
Grants and donations ~
the monetary
value can be measured
with sufficient
reliability.
Grants and donations
are only included
in the SoFA when the charity has unconditional
en'titlement
to the resources.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive
obligation
committing
the
charity to pay out resources.
Governance costs Include costs ofthe preparation
and examination
ofstatutory
accounts, the costs
oftrustee
meetings
and cost ofany legal advice to trustees
on governance
or constitutional
matters.
ASSETS
Tangible fixed assets for use
by charity
All assets are valued at histroical cost and the depreciation
is charged
on an accumulation
basis. The depreciation
policy is 10%per annum
on a straight
line basis for Plant, Machinery
and Motor Vehicles and 33%per annum
on a straight
line basis for Office Equipment.
Incoming resources may be f urther analy sed ifthis would help th e reader ofthe accounts.
This year Last year
Analysis F
Voluntary income Donations 5?,426 17,806
Total 57,426 17,806
Activities for generating funds Charity shops sales 37,613 29,870
Total 37,613 29,870
Investment income
Total
Incoming resources from
charitable activities
Other incoming resources Gain on asset disposal
Government Grants received 4,763
Total 4,763
Costs ofgenerating Costs ofgenerating Costs ofgenerating Printing
and Stationery
Printing
and Stationery
Analysis This year
F
.
. Last year
F
voluntary income Sales Promotion 900
Total 900
Fundraising
costs
trading Purchases
Gross Wa es
Rent and Rates
Heat,
Li ht and Power
20,256
12,957
1,129
1,005
15,929
14,043
:1,017
Travelling
Printing
and Stationery
Telephone
and Com
uter char es 891 899
Maintenance
Softwaie subcriptions
Bank Char es
De reciation
General Ex enses
1,902
1,440
1,439
737
1,335
1,531
1,670
1,113
Total 40,751 38,542
Investment
management costs
Total
Charitable activities Gross Wa es
Rent and Rates
Donations
made
7,581
40,579
11,035
10,108
5,966
Total 48,160 27,109
Governance costs Gross Wages
Professional
Fees
2,759
200
Total 354 2,959

pport c osts. y g as
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type E F
- Total'

This year Last year
None None
None None
None None

please give details ofthe institution
su
Sufficient information
should be given
supported.
pported,
purpose ofthe grant and total paid to each
toprovide a reasonable
understanding
ofthe range
institution
listed.
ofinstitutions
Names ofinstitutions Purpose Total amount of
grants paid F
HARWICH
COMMUNITY NURSERY
THE RELIEFOF POVERTY
REFUGEE ACTION COLCHESTER THE RELIEF OF POVERTY 136
PARKESTON WELFARE PARK THE RELIEF OF POVERTY 291
ABBACUS THE RELIEF OF POVERTY 495
BRITISH HEART FOUNDATION THE RELIEFOF SICKNESS 550
STPETERS CHURCH THE RELIEF OF POVERTY 2,496
COLCHESTER FOODBANK THE RELIEF OF POVERTY 3,392
THE FELIXPROJECT ENFIELD THE RELIEF OF POVERTY 9,406
COLCHESTER TO UKRAINE THE RELIEF OF POVERTY 23,769
Total grants toinstitutions 40,579

Freehold land Other land 5 Plant, Fixtures, Payments on Total
&buildings buildings machinery and fittings and account and
motor vehicles equipment . assets under
construction
Balance brought 5,010 5,010
forward
Additions
Revaluations
Disposals
Transfers *.
Balance camed 5,010 5,010
forward
9.2Accumulated depreciation' and impairment provisions
Basis SLor RB SLor RB SL SL . SLorRB
,
Rate 10% 33%
Balance brought 5,010 5,010
forward
Depreciation charge
for year
.
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried 5,010 5,010
foiwal d
9.3Net book value
Brbught forward
Carried forward

Carrying
(market). value at beginning
ofyear
Add: additions
to investments
at cost
Less: disposals at carrying value
Addi(deduot):
net gain/(loss)
on revaluation
Carrying
(market) value at end ofyear

'
Analysis ofinvestme nts 10.2 10.3
Market value at Income from
year end mvestments for
the year
F
Investment properties
Investments listed on a recognised stock exchange or held in common
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies
Securities not listed on a recognised Stock Exchange
Cash held as part ofthe investment portfolio
Other investments
Total

Note 11 . Debtors and prepayments
Please complete this note if the charity has any debtors or re a ents.
Analysis ofdebtors Amounts
within
falling due
one year
Amounts
more
falling due after
than one year
This year Last year This year Last year
E
Trade debtors
Amounts
due
from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total


12.1Analysis ofcreditors
y .
Amounts falling due Amounts falling due after
within one year more than one year
This year
F
Last year This year Last year
f
Loans and overdrafts
Trade creditors 2,985 3,904
Amounts
due to subsidiary
and associated
undertakings
Other creditors 34'T 222
Accruals and deferred income
Total

Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
'forward resources resources Transfers losses forward
Fund names f f f f

Name of trustee or connected party Legal authority
(eg order,
governing
document)
This year
Last year
f
Amounts
paid or benefit value

Name oftrustee or Amou'nt owing
connected
party
Legal authority This year Last year
Name ofthe trustee Relationship
to
Description ofthe Description ofthe This year Last year
or related party charity transaction(s)
Flying Trade Ltd Harjit Singh Dulai is
Trustee ofWFA and
Donations
Received
Flying Trade Ltd
from 29,026 17,079
Direr'or of Flying
Trade Ltd
Flying Trade Ltd Harjit Singh Dulai is
Trustee ofWFA and
Goods purchased
at cost
price from Flying Trade Ltd
12,890
' Director of Flying for donations
Trade Ltd
Flying Trade Group
PLC
Harjit,Singh Dulai is
Trustee ofWFA and
Director ofFlying
WFA rented commercial
for charity shops from
Trade Group Pfcat
units
Flying
12,500 12,500
Trade Grou
Plc
discounted
market value
rate

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ofconcern (see CC32,
and guidance
for
ofconcern (see CC32,
and guidance
for
Give here brief detaiis of
any items that the
examiner vrishes to
disclose.