2022-12-31-accounts

•J TRUSTEES ANNUAL REPORT 2022 EAT UNITED Ciij COMAMOS JIJNTOS

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 2022 to 31 December 2022.

Charity Registration Number: 1165017

www.comamosjuntos.org | [e-mail]

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 7

	2.1	Community Food Rescue and
		Food Bank
3	Financial Review		12

3.1	Review
3.2	Reserves Policy
3.3	Risk Management and Going
	Concern

4 Structure, Governance and Management 14

• 4.1 Governing Document and Constitution

• 4.2 Recruitment and Training of Trustees

• 4.3 Induction and Training of Trustees

A	Statementof Financial Activities	16
B	Balance Sheet	17
C	Notes to the Accounts	18

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
5	Reference and Administrative Details	15
6	Additional Information	15
7	Declarations	15

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.

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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.

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1.3 WORD FROM THE TRUSTEES

During 2022, the impacts of the global COVID-19 pandemic continued to present 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 consists of Community Food Rescue and Food Banks.

A description of activities and summary of the achievements is shared in the following pages.

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: Closing civic space and increased restrictions for international NGOs operating in Nicaragua inhibit operations Steps taken: [Adapt] Remain responsive to changes in the operating environment and requirements

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.

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1.7 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 basic 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.

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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.

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1. ACTIVITIES AND ACHIEVEMENTS

Activity Outline

COMMUNITY FOOD RESCUE AND FOOD BANK

DESCRIPTION

Community Food Rescue and Food Banks ensure low-income families have access to fruits, vegetables and highly nutritious food through a weekly food-sharing service, while avoiding unnecessary food waste. The initiative is led by volunteer community members, who organise the food bank and collect the surplus food. It promotes balanced family nutrition and shares and socialises information about healthy and safe food conservation and consumption.

TARGET GEOGRAPHY

Barrio Bismarck Martinez, a semi-urban, semi-rural sector of Managua that present characteristics of food insecurity.

OBJECTIVES

Increase access to affordable, varied, nutritious fresh produce for low-income families

Increase motivation and ability to consume a varied diet of nutritious fresh produce

• Re duce the amount of food waste; and in so doing reduce the negative impact of food waste on the environment

PARTICIPANTS

The service is available to all community members, with no conditionalities imposed

INTENDED IMPACT

Reduction of food waste results in lower environmental impact

The availability, motivation to use and knowledge of how to consume nutritious food benefits the participants, with spillover benefits among the population (e.g., children of participants)

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Achievements & Performance

COMMUNITY FOOD RESCUE AND FOOD BANK SCORECARD

FREQUENCY OF FOOD BANK SERVICE: WEEKLY

# PORTIONS OF FRUITS AND VEGGIES: 25,911 portions

• COMMUNITY WORKED WITH: Barrio Bismarck Martinez

FOOD BANK USERS DONATE TO SUPPORT RUNNING COSTS.

VALUES IN ACTION: SELF-SUSTAINABILITY

Food bank members increased participation and self-responsibility in leading the food collection , as well as managing their local food banks: collecting donations, preparing food packs and noting their attendance.

AMOUNT OF FRESH PRODUCE SHARED:

2,670 kgs

*using the WHO recommended portion size

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Achievements & Performance

COMMUNITY FOOD RESCUE AND FOOD BANK

SCORECARD

Volunteering is central to the work of the Eat United Nicaragua project. Volunteers are responsible for the delivery of the Food Rescue and 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.

TYPE OF VOLUNTEER

# VOLUNTEERS:

COMMUNITY PARTICIPANTS

Collect, sort and distribute food and support the Food Bank

COMMUNITY COORDINATORS

Organise community participants to run the Food Rescue and Food Bank

VENDORS

Donate surplus produce

16 2 15

Community selfsufficiency milestone: In 2022, all Food Bank and Food Rescue volunteers were community members.

SOCIAL ACTION COORDINATORS:

Guide the Food Rescue, lead the volunteer team, train volunteers, organise events, assist delivery of Community Food Banks.

2

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.

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2.1 COMMUNITY FOOD RESCUE AND FOOD BANK

Achievements & Performance

Community members in Bismarck Martinez in an organising circle

Community members of all ages were involved in the activities

The community members self-organised meetings to discuss running the food banks and food collection

Community members carring out the food An exciting find! collection in the market

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3. Financial Review

3.1Review

Income Sources: Fundraising

Unrestricted funding: 100%

Unrestricted funding was self-generated; the main sources were individual donations.

Figure 1: Breakdown of Income Sources

Income Source Donations Raised (U$) Donations from Individual U$6,928 Supporters Other U$10

Expenditure

86% of expenditure went towards the execution of charitable activities (Eat United Nicaragua), and 1% towards the execution of fundraising activities.

Figure 2: Breakdown of Expenditure on Charitable Activities

Expenditure on Charitable Activities	(U$)
Direct Costs Eat United Nicaragua – Direct Costs Eat United Nicaragua – Support Costs Fundraising	U$10,900 U$1,622 U$141

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.

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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.

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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.

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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) Rebeca Morcuende Guzman Alina Gassen

6. Additional Information

Directors of Operations: Virginia Sevilla Garcia

7. Declarations

The trustees declare that they have approved the trustees’ report above.

	Signed on behalf of the Charity’s Trustees:	Signed on behalf of the Charity’s Trustees:
	Signature	Full Name	Position	Date
		Katie Alesbury	Chair of the Trustees	15/10/2022

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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 2022 to 31 December 2022

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 6,928 - - - - - - - - 10 - -	Total funds U$ F04	Prior year funds U$ F05 4,733 - - 1,315
		6,928
		-
		-
		10
	6,938 - -	6,938	6,047
	141 - - 12,522 - - - - -		147 13,319 -
		141
		12,522
		-
	12,663 - -	12,663	13,466
	-5,725 - -	-5,725	-7,419
	-5,725 - -	-5,725	-7,419
	- - -	-	-
	-5,725 - -	-5,725	-7,419
	11,624 - -		19,043
		11,624
	5,899 - -	5,899	11,624

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B. Balance sheet

	Notes Unrestricted funds Restricted income funds U$ U$ 8 2 - 10 13,262 - 13,265 - 9 7,365 - 5,899 - 5,899 - 5,899 - 13 - - 13 5,899 - - - 5,899 -	Notes Unrestricted funds Restricted income funds U$ U$ 8 2 - 10 13,262 - 13,265 - 9 7,365 - 5,899 - 5,899 - 5,899 - 13 - - 13 5,899 - - - 5,899 -	Endowment funds U$ - -	Total this year U$	Total last year U$ 16 11,608
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				2
				13,262
		13,265 -	-	13,265	11,624
		7,365 -	-	7,365	-
		5,899 -	-	5,899	11,624
		5,899 -	-	5,899	11,624
TOTAL NET ASSETS OR LIABILITIES		5,899 -	-	5,899	11,624
		- - 5,899 - - -	- - -		- 11,624 -
Funds of the Charity
Restricted income funds Unrestricted funds Revaluation reserve				-
				5,899
				-
TOTAL FUNDS		5,899 -	-	5,899	11,624
Signed by one or two trustees on behalf of all the trustees
		Signature	Print Name		Date of approval dd/mm/yyyy
			Katie Alesbury		15/10/2022

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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.

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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 - - - - - - 6,928 - -	Total funds U$	Prior year U$ - - 4,733
		-
		-
		6,928
	6,928 - -	6,928	4,733
	- - - - - -		- -
		-
		-
	- - -	-	-
	- - - - - -		- -
		-
		-
	- - -	-	-
	10 - -
			1,315
		10
	10 - -	10	1,315
	6,938 - -	6,938	6,047

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.

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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.[ 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

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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 141 - - - - -	Total funds U$ 141 -	Prior year U$ 147 -
	141 - -	141	147
	12,522 - -	12,522	13,319
	12,522 - -	12,522	13,319
	12,663 - -	12,663	13,466

Other information: Analysis of expenditure on charitable activities

Activity or programme Eat United Nicaragua TOTAL	Activities undertaken directly U$ 10,900.02	Grant funding of activities Support Costs U$ U$ 1,622.22	Total this year U$	Total prior year U$ 13,319.31
			12,522.24
	10,900.02	1,622.22	12,522.24	13,319.31

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$ 13,253.73 -	Support Costs U$ 65.58	Total this year U$ 13,319.31
	13,253.73 -	65.58	13,319.31

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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

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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		1,622	1,622
Staff time on other Support Activities		-	-
Marketing	134		134
Fees on Fundraising Platforms	7		7
Total	141	1,622	1,763

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.

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Note 7: Paid employees

7.1 Staff Costs

Salaries and wages TOTAL STAFF COSTS	Thisyear	Lastyear
	U$	U$
	-	-
	-	-

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	0.00
	0.00	0.00
	0.00	0.00
	0.00	0.00
	0.00	0.00

*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$
	-	-
	2	16
	-	-
	2	16

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$
	-	-
	7,365	0
	7,365	0

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Note 10: Cash at bank and in hand

n hand
Cash at bank and on hand TOTAL	This year U$	Last year U$
	13,262	11,608
	13,262	11,608

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

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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	11,624	6,938	-12,663	-	-	5,899
TOTAL FUNDS			11,624	6,938	-12,663	-	-	5,899

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	19,043	6,047	-13,466	-	-	11,624
TOTAL FUNDS			19,043	6,047	-13,466	-	-	11,624

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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	Trustee	Advance for operations of Comamos Juntos Nicaragua in 2023	2	2

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 2023 and will be closed in January 2023.

Details of any guarantees given or received for any related party: Not applicable.