## **MANNA MEALS**
## **REPORT AND FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2024**
_________________________________________
**REGISTERED CHARITY NUMBER: 1165147**
MANNA MEALS
## **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**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 2024**
The Trustees present their annual report and financial statements for the year ended 31 March 2024. 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, Brentwood Baptist Church and Trinity Church).
We continue to provide grocery bags to the Lighthouse Project for them to distribute along with the frozen meals 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 (plus a vegetarian option) for anyone in the community to receive. We also offer free grocery bags at this event 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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## **Financial review**
Unrestricted donations to the charity during the year amounted to £8,842 (2022-23 - £41,836). Our unrestricted expenditure in the year totalled £32,774 (2022-23 - £28,240), generating an overall deficit on our unrestricted funds of £23,932.
Generous donations received in previous years have enabled us to finance this deficit and continue our activities without any curtailment. We are grateful to all our donors for their support, both this year and in earlier years.
The Trustees seek to manage the charity with a minimum of cost and external financial commitment. Our unrestricted reserves totalled £35,847 at 31 March 2024 (2023 - £59,779).
Although the charity’s income in 2023-24 did not reach the level at which an independent examination was required, the Trustees decided to continue with this form of examination in the expectation that it will rise again in future years to above the minimum level of income at which an examination is required by law.
## **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 2024, the unrestricted reserves of £35,847 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 2024 and signed on their behalf by:
Anna Cope
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MANNA MEALS**
I report to the Trustees on my examination of the accounts of Manna Meals (the charity) 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 in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the charity’s accounts under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commissioners under section 145 (5) (b) of the Act.
## INDEPENDENT EXAMINER’S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in any material respect:
- 1- accounting records were not kept 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 no concerns and 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
Needham Cottage Needham Green Hatfield Broad Oak Bishops Stortford CM22 7JT
2024
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MANNA MEALS
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024**
|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 2023
FUNDS AT 31 MARCH 2024|
Unrestricted
Funds
Restricted
Funds
2024
£
£
£
8,842
-
8,842
-
-
-
-
-
-
8,842
-
8,842
28,859
-
28,859
-
-
-
3,590
-
3,590
325
-
325
32,774
-
32,774
(23,932)
-
(23,932)
-
-
-|2023
£
41,836
-
369|
|---|---|---|
|||42,205|
|||24,234
-
5,611
535|
|||30,380|
|||11,825
-|
||(23,932)
-
(23,932)
59,779
-
59,779
35,847
-
35,847|11,825
47,954|
|||59,779|
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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## **BALANCE SHEET 31 MARCH 2024**
|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|2024
£
2,118
-
34,054
34,053
(325)
33,729
35,847
35,847
-
35,847|2023
£
3,177
-
57,137
57,137
(535)
56,602
59,779
59,779
-
59,779|2023
£
3,177
-
57,137
57,137
(535)
56,602
59,779
59,779
-
59,779|
|---|---|---|---|
||34,053
(325)|57,137
(535)||
|||||
||||59,779|
||||59,779
-|
||||59,779|
The financial statements were approved, and authorised for issue, by the Trustees on 2024 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 2024**
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 25% 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 (2022-23 - none).
3. SUPPORT COSTS
|PPORT COSTS|||
|---|---|---|
|Office rent
Printing, stationery, and postage
IT costs
Insurance
Training
Promotional materials
Books
Subscriptions
Cleaning
Travel
Phone
Donations and gifts
OVERNANCE COSTS
Independent Examiner’s fee|2024
£
360
71
665
352
-
265
-
35
-
1,382
240
220
3,590
325|2023
£
690
110
1,640
300
433
635
530
36
80
882
275
-|
|||5,611|
|||535|
4. GOVERNANCE COSTS
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MANNA MEALS
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
|5. FIXED ASSETS
EQUIPMENT
Cost at 1 April 2023
Additions
Disposal
Depreciation at 1 April 2023
Depreciation charge for the year
Depreciation eliminated on disposal
Net book amount at 31 March 2024
**,**
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income|2024
£
4,236
-
-
1,059
1,059
-
2,118
2024
£
535
535|2023
£
2,185
4,236
(2,185)
619
(1,059)
(619)|
|---|---|---|
|||3,177|
|||2023
£
300|
|||300|
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MANNA MEALS
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
7. STATEMENT OF FINANCIAL ACTIVITIES FOR 2022-23 SPLIT BY FUND DESIGNATION
|INCOME
Donations
Other
TOTAL INCOME
EXPENDITURE
Expenditure on charitable
activities:
Activities
Grants
Support costs
Governance
TOTAL EXPENDITURE
SURPLUS OF INCOME
TRANSFER OF FUNDS
NET MOVEMENT IN FUNDS
FUNDS AT 1 APRIL 2022
FUNDS AT 31 MARCH 2023|Unrestricted
Funds
Restricted
Funds
Total
£
£
£
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)
-
18,201
(6,376)
11,825
41,578
6,376
47,954|
||59,779
-
59,779|
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