## **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** 2 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 3 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 advancement of the Christian faith, through sharing and teaching the Gospel of Jesus Christ. - • The relief of poverty and the promotion of social inclusion by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society, through the provision of food, practical advice and other forms of Christian care. 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. 4 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 5 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: - 1- accounting records were not kept in respect of the charity as required by section 130 of the Act. - 2- the accounts do not accord with those accounting records. - 3- the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Repots) Regulations 2008 other than any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination. 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 6 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 7 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 8 MANNA MEALS ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 1. ACCOUNTING POLICIES - 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. - b) Going concern The Trustees consider that there are no material uncertainties over the charity’s ability to continue as a going concern. - c) Fund accounting 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. - f) Expenditure - Expenditure is included in the Statement of Financial Activities on the accruals basis. ## 2. TRUSTEE REMUNERATION AND REIMBURSED EXPENSES During the year, no Trustees received any remuneration, and no expenses were reimbursed to them (2021-22 - none). 3. 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| 4. GOVERNANCE COSTS Independent Examiner’s fee (2022 - Accountant’s fee) 9 MANNA MEALS ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 5. 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. 10 MANNA MEALS ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 8. 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| 11