**Eat United volunteers and Food Bank members, Las Jaguitas, Managua, 2020** TRUSTEES ANNUAL REPORT 2020 ## EAT UNITED ## Also known as "Comamos Juntos" ## TRUSTEES ANNUAL REPORT AND ACCOUNTS This report covers Eat United’s activities in the UK and Nicaragua from 1st January 2020 to 31 December 2020. Charity Registration Number: 1165017 www.comamosjuntos.org | comamosjuntos@gmail.com ## **Index** ## **Trustees’ Annual Report** ## **Annual Accounts** |**0.1**|**Introduction**|**Introduction**|2| |---|---|---|---| |**1**|**Objectives and Activities**||3| ||1.1|Objects|| ||1.2|Vision, Mission, Values|| ||1.3|Word from the Chair|| ||1.4|Declaration of Trustee Duty|| ||1.5|Overview of Activities|| ||1.6|Risk Assessment and Mitigation|| ||1.7|Context|| **2 Achievements and Performance** 10 - 2.1 Food Rescue 2.2 Community Food Banks 2.3 Community Support Program 2.4 Volunteer Programs 2.5 Fundraising **3 Financial Review** 26 - 3.1 Review 3.2 Reserves Policy 3.3 Risk Management and Going Concern **4 Structure, Governance and Management** 28 |**A**|**Statementof Financial Activities**|30| |---|---|---| |**B**|**Balance Sheet**|31| |**C**|**Notes to the Accounts**|32| Note 1: Basis of Preparation Note 2: Analysis of Income Note 3: Analysis of receipts of government grants Note 4: Donated goods, facilities and services Note 5: Analysis of expenditure Note 6: Support Costs Note 7: Paid employees Note 8: Debtors and Prepayments Note 9: Creditors and Accruals Note 10: Cash at bank and in hand Note 11: Fair value of assets and liabilities Note 12: Events after the end of the reporting period Note 13: Charity funds Note 14: Transactions with trustees and related parties - 4.1 Governing Document and Constitution - 4.2 Recruitment and Training of Trustees - 4.3 Induction and Training of Trustees ||4.1
Governing Document and
Constitution
4.2
Recruitment and Training of
Trustees
4.3
Induction and Training of Trustees|| |---|---|---| |**5**|**Reference and Administrative Details**|29| |**6**|**Additional Information**|29| |**7**|**Declarations**|29| ## 0.1 INTRODUCTION Eat United, or ‘Comamos Juntos’ became a registered Charitable Incorporated Organisation with the Charities Commission of England and Wales on 4th January 2016. The name of the organisation in Spanish is “Comamos Juntos” (literally, “Let’s Eat Together”). ## WHAT ARE THE ORIGINS OF EAT UNITED? Eat United began life as a grassroots community-based initiative operating in Managua, Nicaragua in 2013. It was driven by the idea that food waste and food insecurity shouldn’t coexist. It began as the first and only initiative in Nicaragua that creates a solution to food waste and urban food insecurity in one go. Eat United (the CIO) was formally established in the UK in 2016 to manage and formalise the activities of the Eat United Nicaragua project as a response to food security and food management. On the date of registration 4th January 2016, Eat United took on all the responsibilities and assets of Eat United Nicaragua. Since its beginning, leadership of the charitable activities has come from the those on the ground in Nicaragua. This continued after registration, with the Board of Trustees providing guidance and input to the Management team in Nicaragua. In December 2017 the charity opened an official branch in Nicaragua. During 2018 the Nicaraguan branch continued the process of formalising operations with Nicaraguan institutions, and began official operations as an independent branch in May 2019. 2 ## 1: OBJECTIVES AND ACTIVITIES ## 1.1 OBJECTS The objects of Eat United are set out in the charity’s constitution and are summarised as follows: ## 1.2 (i) VISION Our vision is a fair food system that guarantees access to ample nutritious food for all while keeping the planet healthy and harmonious. 1. The relief and prevention of poverty in socially and economically disadvantaged communities through: - Providing or facilitating provision of food on a sustainable basis ## 1.2 (ii) MISSION Our mission is to generate conditions for families to access and enjoy healthy and nutritious food, and minimize food waste, in low-income urban and semi-rural areas. - Promoting the reduction of food waste and use of surplus food - Instigating projects within communities that allow them to meet their own needs, in particular with relation to food supply 2. The advancement of education of the public about all aspects of the food cycle: food production, food management, healthy consumption, food wastage ## 1.2 (iii) VALUES COMMUNITY PARTICIPATION: facilitate inclusive practises of design, decision-making + execution ADAPTABILITY: respect and respond to the differences of each place, people and changing circumstances SELF-SUSTAINABILITY + RESILIENCE: purposefully encourage practices that can be continued independently. 3 ## 1.3 WORD FROM THE TRUSTEES 2020 was an unprecedented year in many respects. The global COVID-19 pandemic presented great challenges for the families and communities involved in Eat United, as well as for the organization. The continued functioning of the organization throughout has been a testament to the resilience of volunteers and team members. ## 1.4 DECLARATION OF TRUSTEE DUTY Every quarter the Trustees review the objectives, strategies and activities of the organisation to ensure that they continue to reflect the aims as set out in the constitution. In carrying out this review the Trustees have considered the Charity Commission’s general guidance on public benefit. ## 1.5 OVERVIEW OF ACTIVITIES ## 1.6 RISK ASSESSMENT & MITIGATION During the reporting period the specific objectives were realised through the execution . of the project “Eat United Nicaragua” The Eat United Nicaragua project comprises the following Social Action activities: 1. Food Rescue 2. Community Food Banks 3. Community Support Program 3. Volunteering programs Additional activities were: 5. Fundraising A description of each activity, and summary of the achievements and performance of each follow below. ## Key risks identified and steps taken to adapt or mitigate. Key Risk #1: Economic impact of socio-political crisis combined with COVID-19 pandemic diminishes supply of surplus food in local markets, while increasing families' need. Steps taken: [Adapt] Re-focused programs using community-led methods to ensure priorities and needs were met, without requiring large quantities of rescued food. Key Risk #2: Operation of social activities spreads COVID-19 among volunteers or community members. Steps taken: [Adapt] Apply the newly developed Covid-19 decision making tool for Covid-safe Social Action operation that takes into the priorities and preferences of all participants. Key Risk #3: Unstable environment, decreased funding + increased administrative burden put pressure on existing programs and capacity. Steps taken: [Mitigate] Maximized impact of existing resources by continuing community-led approach to program design & adaptation. 4 ## 1.7(I) RESPONSE TO COVID-19 Between Jan-March 2020, Eat United team prepared its response to the pandemic in the following ways: - Participated in the preparatory meeting held by the Nicaraguan Exterior Ministry on 18 Mar 2020 to prepare all foreign-registered NGOs for the arrival of the virus in the country; establishing protective and preventative measures all NGOs operating in the country should take and promote. - Established and adopted protective and preventative measures for both office and external operations, in accordance with international and national guidelines. Shared training on these measures with the working team. - Developed a consensus-based decision-making tool, to make decisions on a rolling basis as to whether the activities of the Social Action would continue to operate (in use from 23 March 2020). - Strengthened digital community support groups to share information and mutual support via Whatsapp channels. - Released a statement setting out Eat United's response to the pandemic on 27 March (via email and website), agreed through dialogue among the working team. 5 TEAM TRAINING O C-19 MEASURES 4￿5 QWW X IXL - Ci&iOO 4L Po￿1 G1￿Clas PDP SEP +*.+44 N éPISM5 r)L Pl.iVC_l!Li PRK11CAS IAWXX) OL HAKYJS J v cA￿A Y AhiLR T N4DRMIICIo￿ 11 CUIOO 4L PRO L! VlEruo GRACldS Pop lKLSFD￿S- B CJrttE.S. 'oTf QITDPf CrtLW4 ## STRENGTHEN DIGITAL COMMUNITY SUPPORT Eat United used existing WhatsApp groups with community members and volunteers to: - Share our experiences and photos of how we are preparing in our homes - Solve doubts and bust myths - Share and reinforce official sources of information - Transmit calm, share well-being and mental health practices - Strengthen these virtual spaces for mutual support and friendship ## _**COVID-19 response:**_ _Sharing tips, and busting myths in Whatsapp groups with community food bank members and volunteers._ 7 ## C-19 DECISION-MAKING TOOL How do we decide whether to run a Social Action activity? ## Compliance with local laws and international recommendations: Is the activity we propose aligned with the laws of the country and the recommendations from national and international bodies that govern us? (WHO, PAHO, MINSA) If yes, then... ## Compliance with health and hygiene guidelines: Can we ensure that the activity is executed in compliance with the strict hygiene measures and prevention guidelines of local + international health organizations? If yes, then... ## Team Consensus: The proposal is discussed among the team of people in charge of coordinating and implementing the activity (in particular: the Community Leaders who provide the space to implement the food bank; and the Coordinators of the activity). Do we all agree that it should go ahead? If yes, then... ## Community Agreement: We talk to the people who use the space and participate in the service (volunteers and/or community members). Do they want the activity to go ahead? We reinforce that participation in the activity is completely voluntary. If yes, then...the activity can go ahead only if it passes all 4 stages. 8 ## 1.7(II) CONTEXT: ## Food, economic access and health in urban Nicaragua ## FOOD SECURITY AND POVERTY ## CHRONIC HEALTH CONDITIONS ## In Nicaragua: The average minimum wage is U$ 182 per month (Mintrab, 2018) and the average cost of basic household goods for a family of 6 are U$ 430 per month (INIDE,2018). That means that even 2 people working full time would not be able to cover the cost of basiic household needs. Food that is high in sugar and low in nutritional value is cheap and easy to access in low-income urban neighbourhoods. - The "double burden" of malnutrition (undernutrition + obesity) disproportionately affects poorer communities - Chronic illnesses due to low dietary diversity and lack of micronutrients are on the rise (FAO, 2017). ## LISTENING TO COMMUNITY MEMBERS Members of Eat United's programs, who are principally women in urban and semi-rural "barrios" of Managua, reported the following: - All have an income below minimum wage - 63% depend on unstable sources of income (such as washing clothes, street selling, etc) Each has between 2-5 people economically dependant on them: including children, elderly relatives or family members with disabilities. ## Additional observations included: - Women do not experience food security as separate from economic insecurity; the effect is compounded. Many are also affected by chronic health conditions; either personally or a family member under their care. Food banks improve access to healthy food, however they do not ensure resilience in the long term. - Women are more motivated to find longer term solutions through increasing income streams rather than participating in food bank management. 9 2. ACTIVITIES AND ACHIEVEMENTS 10 ## Activity Outline ## 2.1 FOOD RESCUE ## DESCRIPTION Stop nutritious food from going to waste by rescuing and re-distributing surplus fresh produce. ## TARGET GEOGRAPHY Focal points of fresh food commerce in urban environment. ## OBJECTIVES - Reduce the amount of food waste; and in so doing reduce the negative impact of food waste on the - environment - Re-direct the nutritious food saved to local - communities ## BENEFICIARIES Reduction of food waste benefits the general public and planet. - The provision of food to local communities via Eat United’s Food Banks benefits the users of the services. **----- Start of picture text -----**
11
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## Achievements & Performance ## 2.1 FOOD RESCUE ## SCORECARD ## AMOUNT OF FOOD COLLECTED: **1,910 kgs** - # COLLABORATING VENDORS: **32** - # COMMUNITIES DISTRIBUTED TO: **1** **----- Start of picture text -----**
COVID-19 impact:
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_The Food Rescue + Food Bank activity proposed for Fri 27 March did not pass the Decision-Making tool, and was therefore cancelled._ AVERAGE FREQUENCY OF COLLECTION: **1x per week** 12 ## Activity Outline ## 2.2 COMMUNITY FOOD BANKS ## DESCRIPTION Community Food Banks ensure low-income families have access to fruits, vegetables and highly nutritious food through a weekly food-sharing service, led by community members in partner centres. It promotes balanced family nutrition and shares and socialises information about healthy and safe food conservation and consumption. ## TARGET GEOGRAPHY Villa Guadalupe, Villa Reconciliacion, Las Jaguitas: all urban and semirural sectors of Managua that present characteristics of food insecurity. ## OBJECTIVES - Increase access to affordable, varied, nutritious fresh produce for low-income families Introduce and motivate consumption of varied, nutritious fresh produce Raise awareness about how to use and consume the produce provided by the food bank ## BENEFICIARIES Community members with at least 2 of the following characteristics are invited to register as Members: 1. [economic instability] No formal employment, or stable source of income in the family unit 2. [caregivers] Is a primary caregiver for children (priority given for young children and large families) 3. [old age] Is over the age of 55 4. [nutritional deficit] presents conditions of ill health related to nutritional deficit 13 ## Achievements & Performance ## 2.2 COMMUNITY FOOD BANKS ## SCORECARD ## FREQUENCY OF FOOD BANK SERVICE: **WEEKLY** ## # PORTIONS* OF FRUITS AND VEGGIES: **14,325 portions** # COMMUNITIES WORKED WITH: Villa Guadalupe, Las Jaguitas, **3** Villa Reconciliacion VALUES IN ACTION: SELF-SUSTAINABILITY Food bank members increased participation and self-responsibility in managing their local food banks: collecting donations, preparing food packs and noting their attendance. FOOD BANK USERS DONATE TO SUPPORT RUNNING COSTS. AMOUNT OF FRESH PRODUCE SHARED: 1,910 kgs **COVID-19 IMPACT** _The Food Rescue + Food Bank activity proposed for Fri 27 March did not pass the Decision-Making tool, and was therefore cancelled._ 14 ## Activity Outline ## 2.3 COMMUNITY SUPPORT PROGRAM ## TARGET GEOGRAPHY Las Jaguitas, Managua ## DURATION Feb - Mar 2020 ## OBJECTIVES - To develop the skills and competencies of adult women and men, specific to entrepreneurship and micro-business development - To promote the economic independence and self- - sustainability of Nicaraguan families ## Description: The objectives of the Community Support Program was to engage a select group of Eat United's Food Banks members in collectively developing a prototype micro social business that could be subsequently put into practice, and to equip participants with the foundational skills and knowledge needed to create a foodrelated micro-business. Participants were guided through introductory entrepreneurship workshops; including business creation, market research, marketing, and finance. At every stage, the content of the workshops was put into practice as the group collectively developed an actionable food-related business model. PARTICIPANTS Women without sources of stable or formal income, who are primary care-givers, elderly and / or people with chronic illnesses. 15 ## Achievements & Performance ## 2.3 COMMUNITY SUPPORT PROGRAM ## SCORECARD ## # PARTICIPANTS: **4** ## SESSIONS COMPLETED: Community meeting: First meeting with the focus group to find out participants' interests, needs and level of business knowledge. Workshop: Addressing the concept of business; ideas, formats and examples. Workshop: Intro to market research, marketing and advertising strategy. Workshop: Development of business plan & product prototype; creation of "Elevator Pitch"; intro to finance (how to make a budget). VALUES IN ACTION: COMMUNITY PARTICIPATION The Program was born from the insights shared by community members. Community meeting: Feedback from users, evaluation of expectations vs. results and consensus on sustainability to follow up the project. 16 ## 2.3 COMMUNITY SUPPORT PROGRAM ## Achievements & Performance Session 1: Value Proposition Session 4: Marketing & Technology Ground Rules Identifying Problem and Competencies Sales pitch Developing Budget and Financial model 17 ## 2.4 VOLUNTEER PROGRAMS DID YOU KNOW...? From its beginning, Eat United has been executed, managed and developed by young volunteers, and was created by women under 25 years old. We believe it's a prime example of the importance and impact of empowering youth and women to drive social innovation. 2518 ## 2.4 VOLUNTEER PROGRAMS ## Activity Outline Volunteering is central to the work of the Eat United Nicaragua project. Volunteers are responsible for the delivery of the Food Rescue and Community Food Banks, as well as various support activities. Volunteers range from the community members who use the services, to local young people, to international contributors. ## CONTRIBUTIONS MADE BY VOLUNTEERS: Vendors - voluntarily donate surplus produce - “Food Justice Activists” Volunteers “FJAs” - collect, sort and distribute food. - Social Action Coordinators “CCs” - guide the Food Rescue, lead the FJA volunteer team, train - volunteers, organise community and volunteer events, assist in delivery of Community Food Banks. Community Leaders - voluntarily lead implementation of Community Food Bank and coordinate community volunteers. - Community Volunteers - voluntarily assist in the delivery of Community Food Bank. - Volunteers and Interns on the internal team - contribute in areas of Marketing and Communication, Fundraising, Finance, Volunteer Admissions, Social Action Management and Funding. - Trustees - oversee operations, activities and finances, ensure compliance and accountability. The knowledge and skills that Volunteers acquire through their training and experience with Eat United are additional benefits to the public that Eat United provides, which are incidental to the objects of the charity. We recognise the contrbution of volunteers as essential to the operation of Eat United Nicaragua. The value of any voluntary help received is not included in the accounts. 19 ## Achievements & Performance ## 2.4 VOLUNTEER PROGRAMS ## SCORECARD ## **# FOOD JUSTICE ACTIVISTS** 8 Heyling Padilla Lara Fernando Galo Livinston Almendarez Kenia Flores Greg Fernandez Winnie Narvaez Vanessa Prado Glenda Peralta **# SOCIAL ACTION COORDINATORS:** Virginia Sevilla 2 Daniel Berrios **# INTERNATIONAL VOLUNTEERS:** 1 Regina Jorde ## **# INTERNS & REMOTE** 1 Juan Breinlinger **----- Start of picture text -----**
2 07
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## EDUCATION PROGRAM 2.3 VOLUNTEER PROGRAMS Achievements & Performance The Education Program for Social Action Coordinators continued during Q1 2020. Daniel Berrios began a course in Nursing Virginia Sevilla continued English studies. ## Achievement: Through the Education Program, Daniel Berrios has improved his English skills to the point of qualifying in "Advanced" level, and using his skills to teach English classes. "I also want to inform you that I continue to teach English, in part thanks to CJ because that is where I have managed to improve a lot, and not only in English but in other areas such as: communication, interpersonal relationships, and it has helped me to have more confidence in myself, thanks to all the team. I have 9 students at the moment and well I am very busy but motivated and happy because I feel that my personal project is going very well." Daniel Berrios 21 ## 2.3 VOLUNTEER PROGRAMS Achievements & Performance Regina Jorde joined the team as an intern in December 2019. She worked with Eat United for 20 weeks from 02 Dec - 24 April. The focus of her internship was on Marketing, Communication and Fundraising. Key results of her internship contributed to: “SDGs and sustainability” social media campaign: codesigning of campaign concept, co-creation of content, programming posts on social networks ## **COVID-19 IMPACT** _Following discussion of the risks posed by the C-19 pandemic, Regina decided to return to her home country early._ “Taste the Change” fundraising products: coordinating content creation, compiling and creating content for recipes + newsletters in Eng and Span. Establishing Eat United on LinkedIn Establishing Monitoring+Evaluation process for Phase 2 of the PAC project _She left Nicaragua on 2 Apr 20, and continued her internship remotely._ 22 2.5 FUNDRAISING ACTIVITIES 23 ## 2.5 FUNDRAISING Activity Outline ## FUNDRAISING INITIATIVES 2020: Taste the Change launched on 5 Jan 2020. It's an ongoing fundraising initiative centred on donation-based subscriptions, in which subscribers receive monthly recipe cards with recipes presented by the women participating in Eat United's Cooking Clubs. **----- Start of picture text -----**
Taste the Change
launched!
**----- End of picture text -----**
24 ## 2.5 FUNDRAISING ## Activity Outline ## VOLUNTEER FUNDRAISING: International Volunteers created personal fundraising campaigns to raise funds for Eat United among their networks before joining as volunteers or interns. ## DONATIONS FROM INDIVIDUAL SUPPORTERS: Individual supporters made voluntary contributions to Eat United. ## MERCHANDISE SALES: Individual supporters purchased promotional Eat United products. 25 26 ## **3. Financial Review** ## **3.1Review** ## **Income Sources: Fundraising** Unrestricted funding: **100%** Unrestricted funding was self-generated; the main sources were fundraising, gift aid and individual donations. ## _**Figure 1: Breakdown of Income Sources**_ **----- Start of picture text -----**
Income Source Donations
Raised (U$)
Crowdfunding Campaigns U$18,865
Gift Aid U$5.524
Donations from Individual
U$858
Supporters
Other U$479
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## **Expenditure** **98%** of expenditure went towards the execution of charitable activities (Eat United Nicaragua), and 2 **%** towards the execution of fundraising activities. ## **Figure 2: Breakdown of Expenditure on Charitable Activities** **----- Start of picture text -----**
Expenditure on Charitable Activities (U$)
Eat United Nicaragua – Direct
U$12,584
Costs
Eat United Nicaragua – Support
U$2,148
Costs
Fundraising
Direct Costs U$308
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_Note: “_ _**support costs** ”, defined by the Charities Statement of Recommended Practise (FRS 102) as “costs incurred to facilitate an activity”, have been apportioned to Charitable Activities according to the proportion of time dedicated to their execution; see Financial Statement for a complete breakdown._ 27 ## **3.2 Reserves Policy:** The Trustees have reviewed the financial situation of the charity and decided that it is appropriate to hold reserves sufficient for three months of the project Eat United Nicaragua’s activities, equivalent to £3,000. The reserves are kept as unrestricted funds held in the charity’s bank account. Should the charity need to use the reserves for any reason, a Trustee meeting will be called to review the financial position of the charity and make sure that steps are being taken to guarantee the continued financial stability. ## **3.3 Risk Management and Going Concern** The Trustees have assessed the major risks to which the charity is exposed and are satisfied that appropriate arrangements are in hand to manage the risks identified. Funds are held mainly in GBP but spent primarily in USD; and therefore are subject to changes in the valuation of the Pound against the Dollar. The financial situation is monitored quarterly by the trustees and budget approval is required prior to spending. 28 ## 4. Structure, governance and management ## **4.1 Governing Document and Constitution** Eat United is constituted as a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales, charity number 1165017. The governing document is the constitution. Eat United became a registered Charitable Incorporated Organisation on 4th January 2016. ## **4.2 Recruitment and Appointment of Trustees** Existing trustees are responsible for the appointment of new trustees, but in doing so seek the views and recommendations of the management team. This approach ensures that new trustees will bring relevant experience and skills to help further the charity’s purpose. Potential trustees are invited to attend trustee meetings as observers. They are provided with more information about the aims and activities of the Charity, and if all agree are appointed as a new trustee in a subsequent trustees’ meeting. This process allows due consideration of the person’s skills, knowledge and experience and overall fit for the charity. ## **4.3 Induction and Training of Trustees** New trustees are provided with copy of Eat United’s constitution and a copy of the latest Trustee’s Annual Report and statement of accounts. They are also provided with publications from the Charity’s Commission to ensure that trustees are aware of the scope of their responsibilities under the Charities Act. 29 ## 5. Reference and Administrative Details **Name of Charity:** Eat United **Other names the Charity is known by:** Comamos Juntos **Registered charity number:** 1165017 **Charity’s principal address:** Manor Farm House, Cooks Lane, Walderton, Chichester, PO18 9EF, England **Trustees who served during the year:** Katie Alesbury (chair, appointed 26/05/2020) Rebeca Morcuende Guzman Alina Gassen Florence Batten-Turner Alun Alesbury (retired 26/05/2020) ## 6. Additional Information **Directors of Operations:** Katie Alesbury (retired March 2020) Camila Wilford (retired July 2020) Virginia Sevilla Garcia (appointed August 2020) ## 7. Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the Charity’s Trustees: ||**Signature**|**Full Name**|**Position**|**Date**| |---|---|---|---|---| |||Katie Alesbury|Chair of the Trustees|31.10.2021| |||||| 30 ## **Eat United: Annual Accounts** **Name of Charity** Eat United **Other names the Charity is known by** Comamos Juntos **Charity Number** 1165017 **Reporting period** 1st January 2020 to 31 December 2020 ## **A. Statement of financial activities** |**Recommended categories by activity**
Notes
**Incoming resources**
2
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Other
**_TOTAL_**
**Resources expended**
5
**Expenditure on:**
Raising funds
Charitable activities
Other
**_TOTAL_**
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Other recognised gains/(losses):**
Other gains/(losses): Foreign Exchange
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_TOTAL FUNDS CARRIED_**
**_FORWARD_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**U$**
**U$**
**U$**
F01
F02
F03
25,248
-
-
-
-
-
-
-
-
479
-
-|**Total funds**
**U$**
F04|**Prior year funds**
**U$**
F05
15,799
1,917
825
88| |---|---|---|---| |||25,248|| |||-|| |||-|| |||479|| ||25,726
-
-|25,726|18,629| ||308
-
-
14,732
-
-
-
-
-||1,462
20,167
-| |||308|| |||14,732|| |||-|| ||15,040
-
-|15,040|21,629| ||||| ||10,686
-
-|10,686|-3,000| ||||| ||||| ||10,686
-
-|10,686|-3,000| ||||| ||-
-
-|-|440| ||10,686
-
-|10,686|-3,000| ||8,356
-
-||11,356| |||8,356|| ||||| ||**19,043**
**-**
**-**|**19,043**|**8,356**| ||||| 31 ## **B. Balance sheet** ||Notes
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**U$**
**U$**
8
1,813
-

10
17,229
-
19,043
-

9
-
-
19,043
-
19,043
-
19,043
-
13
-
-
13
19,043
-
-
-
**19,043**
**-**|Notes
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**U$**
**U$**
8
1,813
-

10
17,229
-
19,043
-

9
-
-
19,043
-
19,043
-
19,043
-
13
-
-
13
19,043
-
-
-
**19,043**
**-**|**Endowment**
**funds**
**U$**
-
-|**Total this**
**year**
**U$**|**Total last year**
**U$**
4,957
3,400| |---|---|---|---|---|---| |**Current assets**|||||| |Debtors
Cash at bank and in hand
**_Total current assets_**
Creditors: amounts falling due within one
year:
**_Net current assets/(liabilities)_**
**_Total assets less current_**
**_liabilities_**||||1,813|| |||||17,229|| |||19,043
-|-|19,043|8,356| |||-
-|-|-|-| |||19,043
-|-|19,043|8,356| ||||||| |||19,043
-|-|19,043|8,356| ||||||| |**_TOTAL NET ASSETS OR_**
**_LIABILITIES_**||19,043
-|-|19,043|8,356| |||-
-
19,043
-
-
-|-
-
-||879
7,477
355| |**Funds of the Charity**|||||| |Restricted income funds
Unrestricted funds
Revaluation reserve||||-|| |||||19,043|| |||||-|| |**_TOTAL FUNDS_**||**19,043**
**-**|**-**|**19,043**|**8,356**| |Signed by one or two trustees on
behalf of all the trustees|||||| |||Signature|Print Name||Date of approval
dd/mm/yyyy| ||||Katie Alesbury||31/10/2020| ||||||| 32 ## **C: Notes to the Accounts** ## **Note 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. The accounts have been prepared in 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 Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The accounts present a true and fair view and the accounting policies adopted are outlined in the policy notes which are set out immediately following the Note to which each policy relates. The accounting policies adopted are (unless indicated) standard accounting policies. Other standard accounting policies which have no application to the current financial activities of this charity have not been included. 33 ## **Note 2: Analysis of income** |**Analysis**
**Donations and legacies: **
Gift Aid
Donations through crowdfunding campaigns
Donations from individual supporters
**_Total_**
**Charitable activities:**
Eat United Nicaragua: Community Support
Program
Eat United Nicaragua: Community Food
Banks (Voluntary Contributions)
**_Total_**
**Other trading activities:**
Fundraising Events
Merchandise Sales
**_Total_**
**Other:**
**Other**
**_Total_**
**_TOTAL INCOME_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
5,524
-
-
18,865
-
-
858
-
-|**Total funds**
**U$**|**Prior year**
**U$**
-
13,403
2,396| |---|---|---|---| |||5,524|| |||18,865|| |||858|| ||25,248
-
-|25,248|15,799| ||-
-
-
-
-
-||1,334
582| ||||| |||-|| ||||| ||||| |||-|| ||||| ||-
-
-|-|1,917| ||-
-
-
-
-
-||48
777| |||-|| |||-|| ||-
-
-|-|825| ||479
-
-||| ||||88| |||479|| ||479
-
-|479|88| ||||| ||**25,726**
**-**
**-**|**25,726**|**18,629**| ## _**INCOME: Accounting Policies**_ _Income is recognised and included in the Statement of Financial Activities (SoFA) when:_ - _the charity becomes entitled to the resources;_ - _it is more likely than not that the trustees will receive the resources; and_ - _the monetary value can be measured with sufficient reliability._ ## _**Offsetting**_ _There has been no offsetting of assets and liabilities, or income and expenses, in these accounts._ ## _**Grants and donations**_ _Income from donations is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Entitlement arises immediately on receipt of the donation._ ## _**Performance related grants**_ _In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services, and is only included in the Statement of Financial Activities once the performance related conditions have been met._ 34 ## **Note 3: Analysis of receipts of government grants** ## _**Government Grants**_ _The charity has not received government grants in the reporting period._ ## **Note 4: Donated goods, facilities and services** ## _**Donated goods**_ _The value of rescued food received as a donated good and distributed to beneficiaries through the activities of the Eat United Nicaragua project has not been included in the accounts, because of the impracticalities of measuring fair value of the goods donated. The amount of food donated is reflected (in kilograms) in the Trustees' Annual Report.[ 1]_ _Other goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the Statement of Financial Activities as incoming resources when receivable._ ## _**Volunteer help**_ _The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Annual Report.[ 2]_ > 1 _Non-standard accounting policy_ > 2 _Non-standard accounting policy_ 35 ## **Note 5: Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**
Incurred seeking donations
Other trading activities
**_Total expenditure on raising funds_**
**Expenditure on charitable**
**activities**
Eat United Nicaragua
**_Total expenditure on charitable_**
**_activities_**
**_TOTAL EXPENDITURE_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
308
-
-
-
-
-|**Total funds**
**U$**|**Prior year**
**U$**
1,351
111| |---|---|---|---| |||308|| |||-|| ||308
-
-|308|1,462| ||14,372
-
-||20,167| |||14,372|| ||14,372
-
-|14,372|20,167| ||||| ||**15,040**
**-**
**-**|**15,040**|**21,629**| ## **Other information: Analysis of expenditure on charitable activities** |**Activity or**
**programme**
Eat United Nicaragua
**_TOTAL_**|**Activities undertaken**
**directly**
**U$**
12,583.74|**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**_Total prior_**
**_year_**
**U$**
**U$**
**U$**
**U$**
2,147.85
14,731.59
20,166.84| |---|---|---| ||12,583.74|-
2,147.85
14,731.59
20,166.84| ## **Prior year expenditure on charitable activities can be analysed as follows:** |**Activity or**
**programme**
Eat United Nicaragua
**_TOTAL_**|**Activities undertaken directly**
**Grant funding**
**of activities**
**U$**
**U$**
17,900.29
455.27|**Support Costs**
**U$**
1,811.28|**Total this**
**year**
**U$**| |---|---|---|---| ||||20,166.84| ||17,900.29
455.27|1,811.28|20,166.84| 36 ## **EXPENDITURE AND LIABILITIES: Accounting Policies** ## _**Liability recognition**_ _Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty (although in this case the charity does not have any such liabilities at the end of its first operational period)._ ## _**Governance and support costs**_ _Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice._ _Support costs include central functions which do not vary according to the Activities of the charity. Support costs have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage._ ## _**Basic Financial Instruments**_ _If there is a nil amount for a particular balance sheet heading in the current reporting period, a corresponding amount for the reporting period must still be disclosed unless that amount is also nil. If the amount for both the current and previous reporting periods is nil, then the heading should be omitted from the balance sheet._ _**Current assets and current liabilities** are measured at the cash value._ ## _**Creditors**_ _The charity has creditors which are measured at settlement amounts less any trade discounts_ ## **ASSETS** ## _**Tangible fixed assets for use by charity**_ _Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least U$650. They are valued at cost.[3]_ The charity has no tangible fixed assets valued at _U$650_ or more for this reporting period. ## _**Debtors**_ _Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received._ > 3 _Non-standard Accounting Policy_ 37 ## **Note 6: Support Costs** ||**DIRECT**|**ACTIVITIES**||**Basis of allocation**
Direct allocation| |---|---|---|---|---| |**Support cost**|**Raising**
**funds**|**Activity 1: Eat**
**United**
**Nicaragua**|**Grand total**|| ||**U$**|**U$**|**U$**|| |FX losses||1,130|1,130|| |Staff time on other
Support Activities||1,018|1,018|| |Marketing|137||137|| |Fees on
Fundraising
Platforms|171||171|| |**Total**|308|2,148|2,456|| ## **Support costs have been apportioned on the following basis:** _Support costs have been apportioned to an Activity when the support cost facilitated the execution of the Activity._ 38 ## **Note 7: Paid employees** ## **7.1 Staff Costs** |**Salaries and wages**
**_TOTAL STAFF COSTS_**|**Thisyear**|**Lastyear**| |---|---|---| ||**U$**|**U$**| ||1,488|8,791| ||1,488|8,791| Total amount paid to key management personnel (includes trustees and senior management) for their services to the charity was U$1,488. This was paid to staff Katie Alesbury, in the UK and Camila Wilford, staff in Nicaragua. Note that the donations made to Comamos Juntos Nicaragua covered operational and staff costs in Nicaragua. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. |**7.2 Average head count in the year**||| |---|---|---| |**The parts of the charity in**
**which the employees**
**work:**
Fundraising
Charitable Activities
Governance
Other
**_TOTAL_**|**This year**
**Number***|**Last year**
**Number**| ||0.00|0.23| ||0.5|1.55| ||0.5|0.11| ||0.00|0.11| ||1.00|2.00| *Staff number is apportioned across activities according to percentage of (paid) time that staff spent on the activity. ## **Note 8: Debtors and prepayments** **8.1 Analysis of debtors** |Trade debtors
Prepayments and accrued income
Other: Pledged Donations
**_TOTAL_**|**Thisyear**|**Lastyear**| |---|---|---| ||**U$**|**U$**| ||-|-| ||1,813|2,416| ||-|2,540| ||1,813|4,957| ## **Note 9: Creditors and accruals** ## **9.1 Analysis of creditors** |Accruals
Other creditors
**_TOTAL_**|**Amounts falling due within oneyear**|**Amounts falling due within oneyear**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**U$**|**U$**| ||-|-| ||-|-| ||-|-| 39 ## **Note 10: Cash at bank and in hand** |**n hand**||| |---|---|---| |**Cash at bank and on hand**
**_TOTAL _**|**This year**
**U$**|**Last year**
**U$**| ||17,229|3,400| ||17,229|3,400| ## **Note 11: Fair value of assets and liabilities** ## **Details of liquidity risk exposure and management:** The Trustees hold reserves sufficient for three months of the charity’s activities; equivalent to U$3,600. The reserves are kept as unrestricted funds held in the charity’s bank account. Should the charity need to use the reserves for any reason, a Trustee meeting will be called to review the financial position of the charity and make sure that steps are being taken to guarantee the continued financial stability. ## **Note 12: Events after the end of the reporting period** No events of note after the end of the reporting period 40 ## **Note 13: Charity funds** ## **13.1 Details of material funds held and movements during the CURRENT reporting period** ## _*** Key:**_ ## _**PE - permanent endowment funds; EE - expendible endowment funds;**_ ## _**R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type**
*****|**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**
**U$**|**Income**
**U$**|**Expenditure**
**U$**|**Transfers**
**U$**|**Gains and**
**losses**
**U$**|**Fund**
**balances**
**carried**
**forward**
**U$**| |---|---|---|---|---|---|---|---|---| |Eat United|UR|Advancing the
purposes of the
charity|8,356|25,726|-15,040|-|-|19,043| |**_TOTAL FUNDS_**|||8,356|25,726|-15,040|-|-|19,043| There have been no movements in funds, and no designated funds. ## **13.2 Details of material funds held and movements during the PREVIOUS reporting period** ## _*** Key:**_ _**PE - permanent endowment funds;**_ _**EE - expendible endowment funds;**_ ## _**R - restricted income funds, including special trusts, of the charity; and**_ ## _**U - unrestricted funds**_ |**Fund names**|**Type**
*****|**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**
**U$**|**Income**
**U$**|**Expenditure**
**U$**|**Transfers**
**U$**|**Gains and**
**losses**
**U$**|**Fund**
**balances**
**carried**
**forward**
**U$**| |---|---|---|---|---|---|---|---|---| |Eat United|UR|Advancing the
purposes of the
charity|11,356|17,295|-21,174|-|-|7,477| |Community
Support
Program|R|Execution of the
Community
Support Program|-|1,334|-455|-|-|879| |**_TOTAL FUNDS_**|||11,356|18,629|-21,629|-|-826|8,356| 41 **Note 14: Transactions with trustees and related parties 14.1 Trustee remuneration, benefits and expenses** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. No trustee expenses have been incurred. ## **14.2 Transaction(s) with related parties** _These are transactions undertaken by the charity in which a related party has a material interest, including where funds have been held as agent for related parties_ _**.**_ |**Name of the**
**trustee or related**
**party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance**
**at period**
**end**|**Provision for bad**
**debts at period**
**end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**U$**|**U$**|**U$**|**U$**| |Katie Alesbury|Staff member
during Jan-Feb
2020,
subsequently
Trustee|Salary|1,018|||| |Camila Wilford|Staff member in
Nicaragua|Salary|470|||| |Katie Alesbury|Staff member
during Jan-Feb
2020,
subsequently
Trustee|Advance for
operations of
Comamos Juntos
Nicaragua in 2019|1,813|1,813||| ## _**Terms and conditions of the above transactions (including any security and the nature of any payment (consideration) to be provided in settlement.)**_ The advance is held for the operations of the charity in 2021 and will be closed in January 2021. ## **Details of any guarantees given or received for any related party:** Not applicable.