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2023-03-31-accounts

MANNA MEALS

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

REGISTERED CHARITY NUMBER: 1165147

MANNA MEALS

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CONTENTS PAGE Reference and administrative information Trustees' report 4-5 Independent Examiner’s report Statement of financial activities Balance sheet Notes to the financial statements 9-11

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MANNA MEALS

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Anna Cope Chair Victoria De Coster Abigail Gowland

Charity registration number

1165147

Registered office address

77a Coxtie Green Road Pilgrims Hatch Brentwood CM14 5PS

Independent Examiner

Alan C Radford FCA DChA Needham Cottage Needham Green Hatfield Broad Oak Bishops Stortford CM22 7JT

Bankers

Barclays Bank PLC 75 High Street Brentwood CM14 4RP

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MANNA MEALS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report and financial statements for the year ended 31 March 2023. The Trustees confirm that the annual report and financial statements of the Charity comply with the accounting policies set out in Note 1 to the financial statements, the requirements of the Charity's governing document and the Statement of Recommended Practice - Accounting and Reporting by Charities - (Charities SORP FRS102).

Structure, governance and management

The charity adopted its constitution on 11 January 2016 and was registered as a foundation Charitable Incorporated Organisation by the Charity Commission for England & Wales on 13 January 2016.

The current Trustees, who have all served throughout the year and since, are: Anna Cope (Chair) Victoria De Coster Abigail Gowland

The constitution requires the charity to have a minimum of three Trustees. The initial Trustees were appointed on registration and can serve without restriction as to term. Subsequently appointed Trustees will be appointed for three-year terms.

Objectives and Activities

The objects of the Charity are to promote the benefit of the public by-:

The charity’s activities are carried out in Brentwood, Essex and the surrounding area and are aimed at fulfilling our objectives through loving our community and the provision of food.

Achievements and Performance

We continue to partner with the Hope Mums project in Brentwood, providing them with regular grocery and recipe bags.

We continue to cook, freeze, and maintain stock at our various freezer hubs in the community on a regular basis (Brentwood Baptist Church, St Peter’s Church, Hutton, Dodd Road Church, Brentwood, St George’s Church, Brentwood and Trinity Church).

We continue to provide grocery bags to the Lighthouse Project for them to distribute as and when they meet those who need extra food.

We continue to run a regular Sunday lunch at Bishops Hall Community Centre in partnership with Pilgrims Hatch Baptist Church. This is a free 2 course hot meal for anyone in the community to attend.

We continue to run our free ‘Tea-Time Together’ events every other Wednesday afternoon/evening from the Bishops Hall Community Centre. This event offers free tea-time snacks, sandwiches and soup along with a 2 course hot meal f( plus a vegetarian option) for anyone in the community to receive. We also offer free grocery bags at these events for those in need of additional food.

All Manna Meals events are free to anyone in the local community.

We continue to engage with different churches and organisations around the Brentwood area to see how we can partner and support our community.

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MANNA MEALS

Financial review

Unrestricted donations to the charity during the year amounted to £41,836 (2021-22 - £14,243). Our unrestricted expenditure in the year totalled £28,240 (2021-22 - £10,287), generating an overall surplus on our unrestricted funds of £13,965.

During the year, we spent the balance of grant funding received in earlier years from Brentwood Borough Council for the purchase of kitchen equipment. We have been most grateful for their support.

The Trustees seek to manage the charity with a minimum of cost and external financial commitment. After a successful year, our unrestricted reserves totalled £59,779 at 31 March 2023 (2022 - £41,578).

Reserves policy

In line with Charity Commission guidelines, the Trustees have developed a reserves policy to cover their financial responsibilities should the charity suffer an unexpected fall in income.

The Trustees have agreed that they should maintain a figure of £3,000 in unrestricted funds to enable the payment of insurance, rent, mobile phone charges, professional fees, replenishment of freezers and other expenses. At 31 March 2023, the unrestricted reserves of £59,779 comfortably exceeded that sum.

The Trustees will review this figure annually at the Annual General Meeting.

Public benefit statement

The Trustees confirm that, in reviewing their aims and objectives and in planning future activities, they have complied with their duty in Section 17 of the Charities Act 2011 to have due regard to the guidance on public benefit published by the Charity Commission.

The public benefit of the Charity's activities is outlined in relation to its objects set out under 'Objectives and Activities’ above and detailed in terms of its execution in the report of ‘Achievements and Performance’.

This report was approved and authorised for issue by the Trustees on 19 November 2023 and signed on their behalf by:

Anna Cope

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MANNA MEALS

Independent Examiner’s report to the Trustees of Manna Meals for the year ended 31 March 2023.

I report on my examination of the accounts of Manna Meals for the year ended 31 March 2023, which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEE AND EXAMINER

The Charity’s Trustees are responsible for the preparation of the financial statements. They consider that an audit is not required for this year (under section 145 of the Charities Act 2011 (the Act) and that an independent examination is needed. It is my responsibility to examine the financial statements (under section 145 (1) (a) of the Act), to follow procedures laid down in the General Directions given by the Charity Commissioners under section 145 (5) (b) of the Act and to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINRER’S REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:

I have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alan C Radford FCA DChA

Chartered Accountant

.

. Needham Cottage Needham Green Hatfield Broad Oak Bishops Stortford CM22 7JT

19 November 2023

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MANNA MEALS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note
INCOME
Donations
Fundraising
Other
TOTAL INCOME
EXPENDITURE
Expenditure on charitable
activities:
Activities
Grants
Support costs
3
Governance
4
TOTAL EXPENDITURE
SURPLUS OF INCOME OVER
EXPENDITURE
TRANSFER OF FUNDS
NET MOVEMENT IN FUNDS
FUNDS AT 1 APRIL 2022
FUNDS AT 31 MARCH 2023
Unrestricted
Funds
Restricted
Funds
2023
£
£
£
41,836
-
41,836
-
-
-
369
-
369
42,205
-
42,205
22,094
2,140
24,234
-
-
-
5,611
-
5,611
535
-
535
28,240
2,140
30,380
13,965
(2,140)
11,825
4,236
(4,236)
-		 2022
£
19,243
94
-
19,337
7,752
1,715
3,086
300
12,853
6,484
-
18,201
(6,376)
11,825
41,578
6,376
47,954
59,779
-
59,779		 6,484
41,470
47,954

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities .

The annexed notes form part of these financial statements

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MANNA MEALS

BALANCE SHEET 31 MARCH 2023

Note
FIXED ASSETS
5
CURRENT ASSETS
Debtors
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: Amounts falling due
within one year
6
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted funds
Restricted funds
7		 2023
£
3,177
-
57,137
57,137
(535)
56,602
59,779
59,779
-
59,779		 2022
£
1,566
1,550
45,138
46,688
(300)
46,388
47,954
41,578
6,376
47,954		 2022
£
1,566
1,550
45,138
46,688
(300)
46,388
47,954
41,578
6,376
47,954
57,137
(535)		 46,688
(300)
47,954
41,578
6,376
47,954

The financial statements were approved, and authorised for issue, by the Trustees on 19 November 2023 and signed on their behalf by:

...........................................

Anna Cope

The annexed notes form part of these financial statements

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MANNA MEALS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. ACCOUNTING POLICIES

  2. a) Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) – ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’ and the Charities Act 2011.

The Trustees consider that there are no material uncertainties over the charity’s ability to continue as a going concern.

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes. Restricted funds are those held with donor-imposed conditions attached.

d) Fixed Assets

Equipment with an individual cost over £1,000 is capitalised as a fixed asset. Depreciation is charged at 20% per annum to write off the cost over four years.

e) Donations

Donations represent the amount receivable for the year, including gift aid recovery.

2. TRUSTEE REMUNERATION AND REIMBURSED EXPENSES

During the year, no Trustees received any remuneration, and no expenses were reimbursed to them (2021-22 - none).

  1. SUPPORT COSTS
PPORT COSTS
Office rent
Printing, stationery, and postage
IT costs
Insurance
Training
Promotional materials
Books
Subscriptions
Cleaning
Travel
Phone
Sundries
OVERNANCE COSTS
Independent Examiner’s fee (2022 - Accountant’s fee)		 2023
£
690
110
1,640
300
433
635
530
36
80
882
275
-
5,611
535		 2022
£
450
388
247
293
389
-
295
178
140
616
-
90
3,086
300
  1. GOVERNANCE COSTS

Independent Examiner’s fee (2022 - Accountant’s fee)

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MANNA MEALS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. FIXED ASSETS
5. FIXED ASSETS
EQUIPMENT
Cost at 1 April 2022
Additions
Disposal
Depreciation at 1 April 2022
Depreciation charge for the year
Depreciation eliminated on disposal
Net book amount at 31 March 2023
,
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income		 2023
£
2,185
4,236
(2,185)
619
1,059
(619)
3,177
2023
£
535
535		 2022
£
2,185
-
-
(182)
(437)
-
1,566
2022
£
300
300

7. RESTRICTED FUNDS

At 1 April 2022, Manna Meals held funds totalling £6,376 received from Brentwood Borough Council in respect of projects for the purchase of kitchen and catering equipment. During the year, the full sum was spent, leaving a nil balance at 31 March 2023. The major items of expenditure incurred covered an oven and a water heater. These have been capitalized as fixed assets in these accounts and included as part of general funds.

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MANNA MEALS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. STATEMENT OF FINANCIAL ACTIVITIES FOR 2021-22 SPLIT BY FUND DESIGNATION
INCOME
Donations
Fundraising
TOTAL INCOME
EXPENDITURE
Expenditure on charitable
activities:
Activities
Grants
Support costs
Governance
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
FUNDS AT 1 APRIL 2021
FUNDS AT 31 MARCH 2022		 Unrestricted
Funds
Restricted
Funds
Total
£
£
£
14,243
5,000
19,243
94
-
94
14,337
5,000
19,337
5,186
2,566
7,752
1,715
1,715
3,086
-
3,086
300
-
300
10,287
2,566
12,853
4,050
2,434
6,484
37,528
3,942
41,470
41,578
6,376
47,954

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