## **MANNA MEALS** ## **REPORT AND FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2025** _________________________________________ **REGISTERED CHARITY NUMBER: 1165147** MANNA MEALS ## **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** **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 2025** 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, Brentwood). 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 either a free 2 course hot meal or a free buffet style hot and cold breakfast selection. These events are free 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 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 have recently opened a Community Pantry at the Bishops Hall Community Centre. This pantry is a non-profit mini shop run by volunteers. The model works in such a way that the value of a basket of items will usually be up to 30% lower than local supermarkets. The pantry also offers regularly 4 MANNA MEALS ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** changing recipe bags at a reduced price for both 2 and 4 portions. These bags include all the ingredients and instructions to complete the recipe. The pantry is stocked with fresh fruit and vegetables, dairy products such as fresh milk and cheese, fresh bread, eggs and other general grocery items (currently stocking circa 180 products) and is open to the public twice a week. There is also a space at each session for people to pop in and have a free tea or coffee and a biscuit, regardless of whether they are purchasing from the pantry or not. Manna Meals continues to engage with different churches and organisations around the Brentwood area to see how we can partner and support our community. ## **Financial review** Our income increased this year to £34,916 from £8,842 in the previous year, largely thanks to a grant from Essex County Council to enable us to set up a Community Pantry. Our expenditure totalled £41,789 (2023-24 - £32,774), generating an overall deficit of £6,873. 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 £22,398 at 31 March 2025 (2024 - £35,847). ## **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 £5,000 in unrestricted funds to enable the payment of insurance, rent, mobile phone charges, professional fees, replenishment of freezers and other expenses. At 31 March 2025, the unrestricted reserves of £22,398 comfortably exceeded that sum. The Trustees review this policy 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’. 2025 and signed on their behalf by: Anna Cope 5 MANNA MEALS ## **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 2025, 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 18 September 2025 6 MANNA MEALS ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |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 2024
FUNDS AT 31 MARCH 2025|
Unrestricted
Funds
Restricted
Funds
2025
£
£
£
19,497
15,000
34,497
-
-
-
419
-
419
19,916
15,000
34,916
28,650
8,424
37,074
-
-
-
4,265
-
4,265
450
-
450
33,365
8,424
41,789
(13,449)
6,576
(6,873)
-
-
-|2024
£
8,842
-
-| |---|---|---| |||8,842| |||28,859
-
3,590
325| |||32,774| |||(23,932)
-| ||(13,449)
6,576
(6,873)
35,847
-
35,847
22,398
6,576
28,974|(23,932)
59,779| |||35,847| 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 2025** |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|2025
£
5,489
-
23,935
23,935
(450)
23,485
28,974
22,398
6,576
28,974|2024
£
2,118
-
34,054
34,054
(325)
33,729
35,847
35,847
-
35,847|2024
£
2,118
-
34,054
34,054
(325)
33,729
35,847
35,847
-
35,847| |---|---|---|---| ||23,935
(450)|34,054
(325)|| ||||| ||||35,847| ||||35,847
-| ||||35,847| The financial statements were approved, and authorised for issue, by the Trustees on 18 September 2025 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 2025** 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 of 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 (2023-24 - none). 3. SUPPORT COSTS |PPORT COSTS||| |---|---|---| |Office rent
Printing, stationery, and postage
IT costs
Insurance
Training
Promotional materials
Subscriptions
Cleaning
Travel
Phone
Donations and gifts
OVERNANCE COSTS
Independent Examiner’s fee|2025
£
744
-
985
413
78
314
75
200
1,100
300
56
4,265
450|2024
£
690
71
665
352
-
265
35
-
1,382
240
220| |||3,590| |||535| 4. GOVERNANCE COSTS 9 MANNA MEALS ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 5. FIXED ASSETS |XED ASSETS||| |---|---|---| |EQUIPMENT
Cost at 1 April 2024
Additions
Depreciation at 1 April 2024
Depreciation charge for the year
Net book amount at 31 March 2025
REDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income|2025
£
4,236
4,850
2,118
1,479
5,489
2025
£
450
450|2024
£
4,236
-
1,059
1,059| |||2,118| |||2024
£
325| |||325| 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR ## 7 RESTRICTED FUNDS During the year, Essex County Council provided funding of £15,000 as a Community Supermarket Programme Grant. This is part of a funded partnership programme to develop sustainable access to affordable food. Manna Meals delivers this through a transactional, retail experience, offering food and household items at a reduced cost to shoppers. The balance of the funds at 31 March 2025 after expenditure of £8,424 was £6,576. The fund balance comprises: |Fixed Asset
Cash at bank|2025
£
1,317
5,259
6,576|2024
£
0
0| |---|---|---| |||0| 10 MANNA MEALS **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 8. STATEMENT OF FINANCIAL ACTIVITIES FOR 2023-24 SPLIT BY FUND DESIGNATION |INCOME
Donations
TOTAL INCOME
EXPENDITURE
Expenditure on charitable
activities:
Activities
Grants
Support costs
Governance
TOTAL EXPENDITURE
NET DEFICIT IN FUNDS
FUNDS AT 1 APRIL 2023
FUNDS AT 31 MARCH 2024|Unrestricted
Funds
Restricted
Funds
Total
£
£
£
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)
59,779
-
59,779| ||35,847
-
35,847| 11