**REGISTERED COMPANY NUMBER: 10632756 (England and Wales) REGISTERED CHARITY NUMBER: 1178574** ## REPORT OF THE TRUSTEES AND ## FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023 ## FOR LET'S FEED BRUM LIMITED Ark Aurora Ltd Chartered Accountants & Chartered Tax Advisers The Maltings 2 Anderson Rd Bearwood Birmingham West Midlands B66 4AR LET'S FEED BRUM LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023 |||Page|| |---|---|---|---| |Report of the Trustees||1|| |Independent Examiner's Report||2|| |Statement of Financial Activities||3|| |Balance Sheet||4|| |Notes to the Financial Statements|5|to|8| |Detailed Statement of Financial Activities||9|| LET'S FEED BRUM LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 February 2023. The trustees have adopted the provisions of 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 10632756 (England and Wales) ## **Registered Charity number** 1178574 ## **Registered office** 5 Deansway Worcester Worcestershire WR1 2JG ## **Trustees** Ms H A Petersen D'Souza Director Katherine Margaret Ann Strang Director Mr Alan Martin Strang Director MR Rajeev Paul Rana Director (appointed 13.6.22) Mrs Nichola Lucy D'Souza Director Mrs Tara Samantha Tomes Director (appointed 13.6.22) Mr Andrew Currah Director (appointed 28.10.22) Mr Thibaut Yves Marechal Director (resigned 13.6.22) ## **Independent Examiner** Balvinder Singh Ark Ark Aurora Ltd Chartered Accountants & Chartered Tax Advisers The Maltings 2 Anderson Rd Bearwood Birmingham West Midlands B66 4AR Approved by order of the board of trustees on ............................................. and signed on its behalf by: 28 November 2023 ........................................................................ Mr Andrew Currah - Trustee Page 1 INDEPENDENT FXAMINER'S REPORT TO THE TRUSTEES OF -EF.D BRUM LIMIT- IndepcndctLt examiner's rtporl to the trustees of L¢t'$ Feed Brum Llmlted I'th¢ Con]pany') l Tcpon to the charity trustees on Tny examination of the accounts of the Cornpany for the year ended 28 February 2023. Responsihilitses and bAsls trf report As the ehdrirj's trustc¢s of Ihe Company land also its directors for the purposes of ¢ompany lawl you are r¢spon5Eble for the pr¢para¢ion olth¢ accounis in accordance widi the requir¢ments of the Conipanies Act 20061'tlie 2fft6 Acv). Having satisfied myself that tlie acc¢)wits of the Company are iiot required to be audiied under Part 16 of ihe 2006 Act and are eligible for independent examination, I report in respeci of i7)y exllminaiion of your charritys accounL% as Carried L)Ut undcr Scction 145 of ti)e Cliarilies A¢1 2011 I'the 2011 A¢i'l. In ca]rying our my cxaniination I Iiave followed tht Dircctioiis givcii by the Cliarity Coinmi551011 undcr Secltojj 14515} {b) of the 201 L Acl. ITLdepeKdent ¢xaThiner'5 Statem¢nt I liawe coinpl¢od my cxainindtioii. I cojjlirm thai no matters have comt to my aiienlion in coNieclioii WLth Ihc examination giving me cause lo believe.. accounting IEcord* wrrc not kept in rcspe£t of the Cornpany as Tequir¢d by Section 386 of the 2006 A¢ or tjic accollnis do not accord witli thosc record5. or Ilie accounts do not comply willi the accounting requiremtnis of Section 396 of tlic 2006 Act oilier Iliaii any requireinenl that the accounts ¥ive a true and fair view which is not a mattcr considcred a$ port of an indcpcndcnt exarninalion. or the accouiits have not been pjrpared iii accordance with the m¢thuds ￿ld principlcs of th¢ Sthieine]]l or Recotninended Pjaclite for accouiiling aiid reportiiig by chaTilie5 (applicable io chariiies preparing iheir accounts ii) accordance with the Financial R¢wTrrttng StarLd31'd applicable in the UK aiid R¢pllblit tsf Iirland IFRS 1021). I hav¢ no coo¢¢ms aiid liave com¢ a¢ross no otiicr i￿atte￿ tn ¢oiine¢tion with the cxamination to whidi att¢iition should be drawtt in this report in order 10 ¢nabl¢ a proper und¢r$tandin¥ of the accouiils to be reaclied. Balvinder Singli Ark Ark Aurord Ltd aiariered A¢Counts￿ts & Chartered Tax Advisers Ie Maltin& 2 Andcrson Rd Bt&nvood Biiiniiigham Wesl Midlands B664AR Datc.. Pagc 2 LET'S FEED BRUM LIMITED ## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2023 |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**135,697**
**EXPENDITURE ON**
Raising funds
2
**78,653**
**Charitable activities**
Sundry expenses
**24,973**
**Total**
**103,626**
**NET INCOME**
**32,071**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**66,099**
**TOTAL FUNDS CARRIED FORWARD**
**98,170**|Restricted
fund
£
**7,560**
**-**
**-**
**-**
**7,560**
**-**
**7,560**|**28.2.23**
**Total**
**funds**
**£**
**143,257**
**78,653**
**24,973**
**103,626**
**39,631**
**66,099**
**105,730**|28.2.22
Total
funds
£
129,537| |---|---|---|---| ||||86,799
23,968| ||||110,767| ||||18,770
47,329| ||||66,099| The notes form part of these financial statements Page 3 LET'S FEED BRUM LIMITED ## BALANCE SHEET ## 28 FEBRUARY 2023 |Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
**98,170**
**NET CURRENT ASSETS**
**98,170**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**98,170**
**NET ASSETS**
**98,170**
**FUNDS**
5
Unrestricted funds:
General fund
Restricted funds:
Restricted fund
**TOTAL FUNDS**|Restricted
fund
£
**7,560**
**7,560**
**7,560**
**7,560**|**28.2.23**
**Total**
**funds**
**£**
**105,730**
**105,730**
**105,730**
**105,730**
**98,170**
**7,560**
**105,730**|28.2.22
Total
funds
£
66,099| |---|---|---|---| ||||66,099| ||||66,099| ||||66,099| ||||66,099
-| ||||66,099| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 28 November 2023 ............................................. Mr Andrew Currah - Trustee The notes form part of these financial statements Page 4 LET'S FEED BRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. RAISING FUNDS** ## **Investment management costs** |**Investment management costs**|||| |---|---|---|---| ||**28.2.23**|28.2.22|| ||**£**|£|| |Support costs|**689**||-| Page 5 continued... LET'S FEED BRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2023 ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 28 February 2023 nor for the year ended 28 February 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 28 February 2023 nor for the year ended 28 February 2022. |**4.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||| |---|---|---|---|---| |||Unrestricted|Restricted|Total| |||fund|fund|funds| |||£|£|£| ||**INCOME AND ENDOWMENTS FROM**|||| ||Donations and legacies|129,537|-|129,537| ||**EXPENDITURE ON**|||| ||Raising funds|86,799|-|86,799| ||**Charitable activities**|||| ||Sundry expenses|23,968|-|23,968| ||**Total**|110,767|-|110,767| ||**NET INCOME**|18,770|-|18,770| ||**RECONCILIATION OF FUNDS**|||| ||Total funds brought forward|47,329|-|47,329| ||**TOTAL FUNDS CARRIED FORWARD**|66,099|-|66,099| |**5.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1.3.22|in funds|28.2.23| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|**66,099**|**32,071**|**98,170**| ||**Restricted funds**|||| ||Restricted fund|**-**|**7,560**|**7,560**| ||**TOTAL FUNDS**|**66,099**|**39,631**|**105,730**| Page 6 continued... LET'S FEED BRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2023 ## **5. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
**135,697**
**Restricted funds**
Restricted fund
**7,560**
**TOTAL FUNDS**
**143,257**
**Comparatives for movement in funds**
At 1.3.21
£
**Unrestricted funds**
General fund
47,329
**TOTAL FUNDS**
47,329
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
129,537
**TOTAL FUNDS**
129,537|Resources
Movement
expended
in funds
£
£
**(103,626)**
**32,071**
**-**
**7,560**
**(103,626)**
**39,631**
Net
movement
At
in funds
28.2.22
£
£
18,770
66,099
18,770
66,099
Resources
Movement
expended
in funds
£
£
(110,767)
18,770
(110,767)
18,770| |---|---| continued... Page 7 LET'S FEED BRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2023 ## **5. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: ||||Net|| |---|---|---|---|---| ||||movement|At| ||At 1.3.21||in funds|28.2.23| |||£|£|£| |**Unrestricted funds**||||| |General fund|47,329||50,841|98,170| |**Restricted funds**||||| |Restricted fund||-|7,560|7,560| |**TOTAL FUNDS**|47,329||58,401|105,730| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
265,234
7,560
272,794|Resources
Movement
expended
in funds
£
£
(214,393)
50,841
-
7,560
(214,393)
58,401|Resources
Movement
expended
in funds
£
£
(214,393)
50,841
-
7,560
(214,393)
58,401| |---|---|---|---| ||||58,401| ## **6. OTHER FINANCIAL COMMITMENTS** Included in Donations and legacies is an amount of £7,560 being Syria-Turkey Earthquakes appeal funds received in the year. The funds were only disbursed in the following financial year. ## **7. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 28 February 2023. Page 8 LET'S FEED BRUM LIMITED ## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2023 ||28.2.23|28.2.22| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|**143,257**|129,537| |**Total incoming resources**|**143,257**|129,537| |**EXPENDITURE**||| |**Other trading activities**||| |Purchases|**77,964**|86,298| |**Charitable activities**||| |Sundry expenses|**24,973**|23,968| |**Support costs**||| |**Finance**||| |Bank charges|**689**|501| |Total resources expended|**103,626**|110,767| |**Net income**|**39,631**|18,770| This page does not form part of the statutory financial statements Page 9