ERSFL
fiRVEST
UNIVERSAL HARVEST
Annual Report and Flnanclal Statements
For the year ended 30 November 2024
Charity Number: 1164628

Contents
Trustees. Report..............................................
Independent Examinerfs Report.....................
Statement of Financial ActNf(ies (SOFA) ........
BaEane8 Sheet .. . .
Notes to the Financial Statgments................ 10- 12
Glossary of Financial Terms.......................... 13

Charlty Nam•: Universal Harvest
Oth•r Nam•s: UH
Charlty Numb•r. 1164628
Start of Financial Year: 01 December 2023
End of Financial Y•ar. 30 November 2024
Tru8la•s at 30 Novèmb•r 2024:
- Emmanuel Fal￿ ICE0}
Jeffrey Nketia (Chair)
Damibla Falusi (Trustee)
- Sarah Appiah (Trustee)
Cecilia FalU￿ (Trustee)
- Lull Adewunmi (Trustfr•)
Govemlng InstrumenL"
CIO (Association) registered with the Charity Commission.
Objects.. Reli8f of povety by provision of non-perishabl8 in41ate f(KMJ for tl)ose in need
by reason of sickness, age or economic har(Ishlp.
Offi¢0: 182-184 High Street North. London. E6 2JA
Primary 8ank•rn: Barclays Bank, 55158 8roa(hvay, London, E15 1XJ
Ind•pend•nt Examlnor. Vthr Oshin, 7 Coronation CourL Hamfrith Road, London.

TRUSTEES, REPORT
Objertives and activities
Universal Harvest is a Charitsble In¢oTporated Organlsation (CIO). Our charltabl
purposes are for the public benefft.. the relief of wvety by providing non-perishable and
in-date food items to people in the UK who are in conditions of need by reason of
sickness, age. or economic circumstances. In d8livÈring these purposes we mobilise
volunteers and local partners to ensure that fo¢)J support reathes indtviduals and
families facing hardship.
Artivities undertaken to achleve objectives
Buikling on 2022123, the Charity continued its wre actsvities of food procurement,
packnng and distrsbution. Operations were conwlidat8d in Newham and scaled across
Tower Hamlets, Barking & Dagenham and Greenwch. The model comprkses weekly
procurement of non-perishable f(￿, volunteer-led packing hubs, and scheduled
deliveries to partner Organisat￿nS and directly to benefioaries identified through
referrals. Advisory signposting and light-touch workshops w&re offered alongside
dislributh)ns to address drivers of f(￿ povety (budgeting, benefits, empk)yment
readiness and wellbeing).
A typical food pack o)mprises nutritionalty-fo¢us8d staplos (e.g. rice. pasta. b8ans,
cereals. UHT milk. lsnned vegetables. sauces, oil and teal. Logisttcs routes and safe
storage procedures wer8 fomialksed to improv• timolinoss. trac•abilty and cost control.
Current programming
• Weekly Food Support.. regu18r distribution to househol￿ in Newham and partner hubs
in thr88 additional boroughs.
• Partnership Hubs: coll8￿rSt10n with community organisalh)ns to identify and support
vulnerable househokls.
. Advisory services.. Signposting during d￿Very arKI distribution days.
. Volunt08r Devèlopment.. structu¥ed induction. safeguarding. manual handling and food
hygiene awaren￿.
Achlevements and performance
Key outcomes in the year induded:
- Seale.. over 1.500 food packs distributed (2022123: c.1,(th).
. Reach.. four London boroughs $aNed,. 20+ partners active.

. Voluntèèrs.. 20+ active volunleers.
. Advisory touchpoints: >200 benèfiuary interact¥Jn8 for bUdgelin￿￿gnpo$tI￿.
. servi￿ quality: improved scheduling and feedback mechanism8.
Publlc benefit
In setting our obJ'edNes arKI planning adivities the trustees have had due regard to the
Charty Commi8sion's guidance on public benefft. The prin￿paI public benefit delivered
is the allaviation of poverty and food insecurty among people exp8rienong hardship,
induding those affected by illness, disability, age. unemployment or low income.
Structure. governance and management
The CIO is govemed by its constitution. Twstees are appointed for thre&ye8r tarms by
resolution of the board. The trustees oversee strategy, risk, safeguarding and financial
managèmènt. meeting regularty lo review operational and financial performance. The
charity had no empFoyees during the year, activities were delivered by trained
volunteers. Policies reviewed included safeguarding, data protection, volunteer
manag8men{ health and safety. and financaal o)ntrol$.
Financial review
Total incoming resources"'(net of refundslcharges)" were £114,917.22, comprlslng:
donations & legacies £113,286.95. tharttable adivitigs £0.00, inv8$tmènt incomé £0.00.
and other income £1,630.27. Total resources expended were £113,540.60. Net
movement in funds was £1,376.62. Year-end unrestrthd funds werB £1,715.62
(opening £339.00).
Reserves policy
The trustees aim to maintain unrvstricted reserves equivabnt to approximately three
months, C£¢re operating costs. At year end, unrestricted reserves were below this target.,
the trustees intend to build reseN89 prudènty through fundraislng and effidency gains
while prioritising delivery to beneficiaries.

Responsibilities of Trustees
The trustees are responsible for pr8parfng the Trustees, Report and the financial
statements in accordan￿ wtth applicable18w arKI United Kingdom Accounting
Standards. They must not approve the financial ststements unless satlsfied that they
give a true and fair vi8w. The tnjslees are responsible for keeping propef accounting
records and for safeguarding the assets of the charity.

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trusts8s of Univèrsal Harvest on th8 accounts for the year ended 30
November 2024.
Resp•ctlv• rospon8lblllllo8 of Irusto08 and examln•r
The chariws trustees are reswnslble for the preparation of the ac￿unts. The trustees
cOn￿der that an audr( is not required for thi% year under secbon 144 of the Charit￿$ Act
2011 las amended> and that an independent examinatp)n is needed. It is my
responsibility to examine the accounts under seGtion 145, to follow thè procedures laMI
down in the general Directions given by the Charity CommissK)n, and to state whethor
particular matters have come to my attentK>n.
8a818 of Ind•p8nd•nt •xamlnorf8 Stat•m•nt
My examinati￿ was carrbed out in ar£ortlanc8 WFth the genoral Dwections. An
examinatK)n includes a reviaw of the accounting records kept by the Charity and a
¢omparison of th¢ accounts presented wrth those records. It also includes consid•ration
of any unusual items or disclosufes and seeking &xplanatKJns from the trustees. The
procedures undertak&n do not Provide dl the evidènce that woukl be raquirod in an audit
and consequently no oplnk)n is given as to whether the ac£ounts give a Iwe and fairf
view.
Indépond•nt •x•mln•rfs slat•m•nt
In connectKJn with my exaMinat￿n. rK) matter has come lo my attent￿n to gfve me
asonable cause to believe that, in any material rèspect, thè requrrements to keep
proper accounting records and to preparè a¢￿Unts wh￿h accord wtth those re￿rdS
hav8 not bgèn met.
Sbgned.. Vlctor Oshln
Independent Examiner
Date.. 8 s8ptem￿r 2025
7 Coronation Court, Hamfrith Road, London. E15 4JS

STATEMENT OF FINANCIAL ACTIVITIES
Unrastricted R8strict•d
(£)
113.286.95
Total
Totsl
2023124 (£) 2022123 (£)
113.286.95 77.762.00
(£)
Income:
Donations &
lggacies
Income:
Other inc£Jm8
1,630.27
1.630.27
19.441.(kl
Total in(¥Jme 114,917.22
Expenditure
60,9)).24
on charitable
actNitie$
114,917.22 97,203.00
60,900.24
Support &
administrative
52.640.36
52.640.36
{overt￿ad8}
Totsl
axpèndituro
Net
movement in
funds
113.540.60
113.540.60 97,298.ts)
1,376.62
1.376.62
(-95.00)
Funds
brought
fofward
339.00
339.00
339.IXI
Funds carried 1,715.62
forward
1.715.62
244.00

BALANCE SHEET
ASAT 30 NOVEMBER 2024
2024 [£)
2023 (Q
Tangible fixed ￿Sets
Current assets
Debtors & prepayments
Cash at bank and in hand
1.715.62
339.00
Creditors.. amounts falling
due within one year
Net assets
1.715.62
339.00
Funds ofthe charlty
Unrestrirted general fvnds
Restrirted ￿ndS
1.715.62
339.00
Total funds
1,715.62
339.00
The finan¢ial statèments were approved by thè trustees on {datel and signed on their
behalf by-
l.-e-f-L￿￿EMmanUej Falusi (Trustee)
Damilola Falusi (Trustee)

NOTES TO THE FINANCIAL sfATEME
l. Accounting policies
1.1 Basls of preparatlon
The financial statements have been prepared ro Eive a'true and fair. view and have
departed from the Charities (Accounts and Reports) Regulattons 2008 only to the extent
required to provide a't￿e and fairf view. This departure has involved following the
Charities SORP (FRS 102) published on 16 luly 2014 rather than the Accounting and
Reporting by Charities.. Statement of Recommended Practlce effecttve from l April 2005
which has since been withdrawn.
The finan￿ statements have been prepared under the historical cost convention with items
recognized at cost or transartlon value unless otherwise stated fftn the relevant notes to
these accounts. The financtal statements have been prepared in accordance with the
Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance wlth the Flnancial Reporting Standard applicable the United
Kingdom and Republic of Ireland (FRS 102) and Charities Art 2011.
Universal Harvest conSti￿teS a public benefitentity as defined by FRS 102.
1.2 Income reco8nltlon
Income is recognised when the charity has entitlemenL receipt is probable and the amount
can be measured reliably. Donations and legacies are recognised on receipt Other income
includes small contributions related to charitable activities.
1.3 Expendlture recognldon and allocatEon
Expenditure is recognised on an accruals basis when a legal or construrtlve obllgation
arise& Costs dirertly attributable to an activity are allocated to thar activity. Support and
governance costs are allO￿ted to charitable activities on a reasonable basis reflerting usage.
1.4 Fund a¢coundn8
Unrestricted funds are avallable for use at the dlscretion of the trustees in furtherance of
the general objectives. Restricted funds are subject to conditions imposed by don0￿ No
restrlrted funds were held in the year.
1.5. Tanglble flxed assets
No capital addltlons were made during the year and no fix¢d assets were held at year end.
l.& Flnanclal Instruments
The charity only has basic finanaal instruments being cash and short-term recelwdbles and
payables measured at amortised cosL
10

2. Income analysis
Income category
Donations & ¢hatitable
giving
Charitable activiti88
Investment incom6
Other inctme
2023124 (£)
113,286.95
20221231£)
77.762.00
1.630.27
114.917.22
19.441.00
97,203.00
Total income
3, Expenditure analysts
Expenditure category
Charitable activities-
dellv8ry
Support & administratlve
costs (overheads)
Raising funds
Other costs
2023124 (£)
60.900.24
2022123 {£)
23,410.00
52,640.36
73,888.00
Totsl 6xp8nditure
113,540.60
97.298.005
4. Staff costs and numbers
No staff were ernployed during the period {2023r24). Adivltles were dellvered by
volunteèrs.
5. Trustees and other related parties
No trustèe receNed remuneration or bènofits from the charity in the year (2023124}. No
Èxpens8s were reimbursed to trustees12023124). No reLqted party transactions.
6. Risk assessment
Principal risks include funding volatiltty. supply chain disruption, safeguarding in
community settings. and volunteer capaaty. Mitigations include dtverstfied fundraising,
supplier altematives, Safeguarding policy and training. and active volunteer
managament.
7. Reserves policy
The trustees tsjnsider a target of approximately thre8 months. core costs to be prudent.
At year end unrestricted reserves were £1,715.62. below tsrget,. a plan is in place lo
build reseryes.
8. Public benefft
See Trustees. Report- Public Benefft for narrative disdosure.

Detailed Statement of Financial Actlvitles
For the year ended 30 November 2024
ncome
Donations and Charitsble GNing.' £113.286.95
Other Income: £1,630.27
Total Income: £114.917.22
Expenditure
Detailed Expense
Amount 1£)
Expenditure- Charitable Activitses
Gr￿n6$ & Programmo Supplies
Travel
30.331.34
3.606.51
Purchases
26.962.39
Expenditure - Support Costs
IAdminlOv8rheadsl
Office & General Supplles
7,021.74
Telecoms & Intemet
2,371.30
Motor Vehide
22,876.08
Software & Subscriptions
1.389.77
Insurance
1.799.99
Utilities- Energy
1,971.19
Office Rent & Storage
10.428.75
Post Office
943.80
Food & Hospitallty
3,837.74
Tolal Expendlture: £113.540.60
Summary
Total Income: £114.917.22
Total Exp8ndltur8: £113,540.60
Nat Movemenl in Funds.. £1,376.62
12

Glossary of Financlal Terms
SOFA {Stal•mont of Flnanelal Actlvluos): A summary of the charivs income and
expendlture.
Unr08trlct•d Funds: Money that ean be used at the trustees, dwetlon for thè charws
objectlv8S.
Ro8trlct•d Funds: Money given lor a SF£ofic purpose that must b• used acurdingly.
R•serv•s: Unspent funds hehd for stablllty and futur8 n88ds.
Ind•p•ndfrnt Examlner. A person who revieY43 the acwunts to ensur8 they are
prepared property bul without a full audit.
13