Charlty number. 1179092
Meals & More (a charitable incorporated organisation)
Trustees. Report and Financial Statements
For the Year Ended 30 June 2023

Meals & More
Contents
Page
Rgfvrgncg and A(knlnlstratlv• Dètalls of tho Charlty, Its Trust•os and Advls•r8
Chalrfs Statemenl
Tnwts•s' Roport
3-10
Ind•p•nd•nt Examln•r's R•port
stat•m•nt of Flnanclal Actlvltl•s
12
Balanco ShMt
13
Statsment of Cash Flows
14
Notes to the Flnanclal Statemènts
15-23

Meals & Morè
Reference and adminlstratlve details of tho Charity, Its Trusts88 and Advisers
Forthe Year Ended 30 Jun• 2023
Tru¥t8eS
Katherine Ann Wotsdhouse, Chair
James Paul ManneTing
Helen Margaret Evans Ireslgned 13 December 20231
Barry Bolton
Peter Statham (appointed 27 September 20231
Ranjini Bhattacharya lappoinled 27 September 20231
Richard Cooper (appointed 27 September 20231
Tony Fitton lappointed 6 December 20231
Chris Martin lappolnted 6 December 20231
Nicola Sampson (appointed 6 December 20231
Laura Wyatt (resigned 26 May 2023)
Cha￿ty registered numbor
1179092
Principal offic
Enterprise House, Nicholas Road
Eureka Science Park
Ashford
Kent
TN25 4AG
Accountants
Kreslon Reeves LLP
Chartered Accountant$
37 St Margaret's Street
Canterbury
Kent, CT1 2TU
Indepondent examlner
Samantha Rouse
Kreston Reeves LLP
Chartered Accounlanls
37 St Margaret's Street
Canterbury
Kent, CT12TU
Bankers
CAF Bank Ltd
25 Kings Hill Avenu2
Kings Hill
West Malling
Kent. ME19 4JQ
Page 1

## **Meals & More** 

## **Chair's Statement For the Year Ended 30 June 2023** 

The challenge for children and young people continues against a backdrop of uncertainty in the UK. The impact of the ongoing cost-of-living crisis remains. It is adding pressure onto families, especially those living in areas of social deprivation. As a charity, we are acutely aware of our responsibilities and the benefits that our partners can deliver with our ongoing support. 

Aligned with our plans for sustainable growth, we are pleased with our progress. We have created and grown our "Big Day Out" initiative and we continue to extend our holiday meal provision to more children, and more communities, across the UK. The charity added a further 9 delivery partners this year. We now support a total of 29. 

The "Big Day Out" pilot was a success and was embraced by our partners. It gave the opportunity to many children, young people, and adults to experience a day away from their usual surroundings. In many cases, experiencing something new and something for the children to talk about when they returned to school. It is an intervention that the Charity intends to continue in future years. 

Income generation for the Charity has progressed despite challenging times for business & industry. With the appointment of a Fundraiser, we were successful in retaining support and expanding our fundraising activity. For the first time, places were secured at both the London Marathon and the London Landmarks Half Marathon, which brought in valuable income to enable the Charity to meet is goals. However, we rely on and owe so much to the organisations who continue to support the work we do. 

I would like to personally thank all our supporters. Without you, none of what we have achieved would be possible. 


**Katherine Ann Woodhouse** Chair of Trustees Date: ( _-3_ / y / 2-L.: 

Page 2 



Moals & Morè
Trust•ès' R•port
For the Year Endgd 30 June 2023
The TnJstÈès present their annual report together with the financial statements of Meals & More la Charitsble
Incorporated 0rgan15ab.onl for the from 1 July 2022 10 30 June 2L123.
Objoctives and a¢tlvltlès
Pollcles and obj•¢tiv*$
Meals & More la Charitable Incorporated Organisationl provldes 5UPPOrt to children And thebr familiès who live
whh poverty and soaal isolation and have limited access to adequate food provision anfj activity throughout
school holiday pertods. Meals & More's vision is lo improve their quality of life by eliminating holiday hunger.
Since Meals & More was established in 2015, it has supporterj the delivery of over 1.7 milion meals. We have
reviewed our initial meals largel 8nd wll continue to focus on supporting a total of 2.5 million meals by 2025.
To further this objective. Meals & More la Charitable Incorporated Oryanisafjonl was focused on the followng
key activities during the reporting period..
Partnering with Ioc81 ¢harilies and community organi$alion5 Idelivery partners) by providing funding to
allow them to address the need for meal provision and holiday clubs during the school holidays, with a
view to providing nutritious meals and enriching activities to children.,
Working with industry partner5 to raise funds and gather resources %thich 3r6 then provided to our delivery
partners to either distribute or use al their holiday clubs acros$ the United lfj'ngdom.,
To explore and M3￿MIse fundraislng adivilies",
Enabling delivery partners lo build on Ihe'more" element of their delivery, and
Ralsing awareness of holiday hunger and ￿CIal isolation.
Meals & More {a Charitable Inwrporated Organisationl Ss focused on developing working partnership$ that
underpin our aims and make a difference lo each child we reach. The Charity is a catalyst for p0511ive eh8nge.
bringing like-minded people together, creating the opportunity to improve life chances, contributing to happier,
healthier children and families. Through provision of nUtr￿OuS food and enriching a¢tivili¢s. Mea15 & More's la
Charrtable Incorporated Organisalionl delivery partnerships eonlrfbute lo supportive environments, boosting
health, self-belief, and aspirations.
Every child matters and deseNes to have a good start in lrfe not only al school, bul also throughout the year. We
ernbrace all opportunities to wod( wlh organisations and buslnesses that have similar goals and want to make a
drfference.
Mea15 & More la Charitable Incorporated Organisalionl has recognised the importance of minirnising risk and
maintains dear policies such as con)lict of interest. risk management. privacy, and dats prDlecb'on to provide
secure platform for achieving its objectives.
In setting objectives and planning for ils grant giving activities, the Trustees have given due Gonslderation to
general guidance published by the Charity Commission relating to public benefit. including the guidance 'Public
benerrt. running a charity IPB2)'.
Page 3

M&al$ & More
Trustees. R•port {continufrdl
F¢rthe Year Endèd 30 June 2023
Obje¢llvg5 and actlvitieB lcontin￿dI
b. Strategles for achlevlng objectiv•s
Acts'vS1ies were undertaken around the key objectives listed below..
Raising Awarene8s of Holiday Hunger
Creating a movement lo end holiday hunger by collaborative partherships lo increase awareness of the
issues and the need for holiday provi$ion.
Supply of Holiday Provision Imealsl
Reduce the impact of holiday hunger on chlldrèn and their families by improving access to tasty, nutritious
food during the school holidays, helping to improve the lives and prospects of children.
Health and Well-being (The 'More')
The promtsb.on of health and well-being wlhin the clubs we support, through the provisitsn of activities and
advice, as a way of mitigating holiday hunger and its effects.
Research
Support the provision of evidencè lo educate stakeholders and the public on the implications of holiclay
hunger induding the detrimental educab'onal outcome$ and impact on sodety.
Achl8v8m•nts and p•rformance
. Koy perfomianc• indlcator8
The Trustees have idents'fied several key performance Indicators {KPI'sl as measures for monitoring the
performance of the Charity and our delivery partner5. The Charrty is continually developing proce5se5 for
reporting on these KPI'S. The KPI'S identi￿ed include..
Number of dellvery partners
Number of clubs
Number of mea15
Hours of aclivilies delivered.
b. R*vl¢w of actlvltl?s
Aclivilles that have taken place for Ihe period to meet our key obiectlves are as follows..
Raising Awareness of Holiday Hunger
Meals & More la Charitable Incorporated Organ18alionl continues to be represented at All Party Parfiamentsry
Group meeting5 relating to Holiday provIs￿n.
The govemmenl Hollday Ath'vity & Food IHAFI programme continues, and the Charity has received anecdotal
mixed reports from several involved delivery partners. These Continue lo highlight funding and communication
challenges. Delivery partners have also reported a fall in the number of clubs they directly fund, as many clubs
move toward the HAF programme managed by local authorities. Meals & MO￿ cont.inues lo fund several
organisalions Ihal are a part of the HAF programme, as our funding is allo¢ated to those not eligible for Free
School Meals bul who are sts'll living in Challenging condition8.
The charity joined Local Authority Cal8ring Association ILACAI in 2022 and attended th&r Main event in July lo
showcase the challenges and Progress the Charity has made. This also offers the opportunity to engage directly
with existing and potential supporters and delivery partners. Paruy due lo these efforts, Local authori￿eS are now
increasingly aware of the need and the specific challenges of holiday provision.
Page4

Meals & More
Trustees. Roport leontinuedl
Forthe Year EndÈd 30 Jun• 2023
Achlevgments and performance Icontinuodl
Supply of Holiday Provlsion (Meals)
This year saw the Charity work with 29 delivery partners across the UK, an increase of 9 from last year. Al
delivery partners are required to sign an agreement wth the Charity setting out our expectations gf them and
what they c8n expect from us in return. In the past 12 months, the Charity has supported the work of these
delivery partners and contributed SLJPPOrt to aPpr0￿matelY 215 holiday clubs provi(Jed by those 29 delivery
partners. Our delivery partner nebNork exlends acr05S the UK. Through this neiwork of delivery partners and
their Clubs we directly funded circa. 355,000 meals via grants in the last year. The￿ has been a reduction of the
pmportion of rneals provided by food parcéls or packed meals. as dubs are now fully reopened aftèr the
pandemic disruption. However, this does remain a cost-effecbve method of meal provision and a small number
of delivery partners continue lo support famllie5 in need with food parcels.
The Trustees havÈ #greed plans for an additional grant lo support the provision of over 8000 meals. Our intent is
lo continue to provide similar levels of increase In 5UPPOrt in fuiure years should il be needed.
Hearth and We114Jeing Ilhe'more'l
The Charity continues lo work wlth delivery partners lo sh8re best practice on health, well-being, and enriching
activities. We airn to support delivery partners lo develop bespoke activrties to support attendees at their club5.
Our delivery partners offered a large range of activities over the last 12 months. with over 15,000 hours recorded
during holid8y periods.
Within our delivery partner agreement, we ask what type of activities (the More,? are provided during the holiday
club provision sessions. Thèse are very broadly evenly splrt between sport, game5 lincl. Arts and Crafts), well-
being and cooking. This range is well balanced and offer children and young people the opportunity for fijn. while
being active and engaged. Importantly. these activities are also educational and infomiats've. It is pleasing to see
a focus on wellb*ing knowledge and skills. These wlll aid 8 young persons continuad development and help
m6tlgating the learning gap during holldays.
The Trustees have also heard our delivory partners and families asking us lo ¢onsSder requests for additional
funding lo provide support lo children and families during the wnter li.e. warm space provision), Due lo the cost-
ol-living crisis and incieased ènergy bills in the UK. one of our delivery partners has opened their doors lo offer
wami space, wlh additional food and amenities. This creates a place children and young people Can meet
and carry out aclivrtles. Where possible wth access to technology lo help ￿th homework and skill development.
Research
Given the Govemmenl's Holiday Actlvlly & Food programme intervention has been launched, the Trustees felt
that there is not a pressing requirement for further academic research at this time. However. Meals and More la
Charitable Incorporated Organisationl continues to monitor this Garefully, weighing the cost and potential impact
of such research.
Visits to clubs are made ragularly 10 See the provision we support in action and to offer Support and guidance.
We were privileged to witness excellent provision by our partner5. in Croydon. Enfield. Southend, Bamsley,
Oldam and MiddlesbDrough.
The chaTity also carried out f(s first annual delivery partner 3urvey as part of our ongoing alm to support our
delivery partners and ensure the charity is as effective as possible. The insights gained were valuable inputs for
our future planning and improvement. as they assist us to understsnd the needs. expectations, and per¢epkn'on$
of the people we 5UPPOrt.
Our suryey results were strong wlh scores lending towards excellent in all areas on average. Despite these
positive ratings, il is vllal lo give an opportunlly for comment and continue to better understand the areas where
the charity needs to fo¢us in the future.
Page 5

M•als & More
Trustees. Rèport leontlnuedl
For the Year Ended 30 Jun• 2023
Flnanclal rèvlow
a. Going concem
After making appropriate enquirle5, the Trustees have a reasonable expectation th81 the Charty, has adequate
resources to continue in operational existence for Ihe foreseeable future. For this rea50n, they continue to adopt
the going concern ba515 in preparing the financial 51alemenls. Further details regarding the adoption of the golng
concem basis can be found in the accounb'ng policies.
b. Res•Thi•s poll¢y
11 is the pollcy of the Charity to maintain unrestricted funds, which are free reserves of the Charity and cash held
at bank and in hand, which equate lo al least 6 month$ of unrestricted expenditure. This ensures that the Charity
can continue to operate if difficulties in recovering future income are encountered in the short term. If
unrestricted expendf(ure in FY241$ projected to be similar lo FY23, this would amount to circa £330,00012022'.
£260.0001 at peak periods.
The Trustees monitor this quarterly and speofically rewew compliance with the reserves policy at each B03rd of
Tru51ees meeting. If the re$eNes poli¢y is exceeded at any quarter end, this musl be reported to the Board of
Trustees al the next meeting. If it is anticipated that the reserves policy will be exceeded in lulure quarters, this
musl be approved in advance by the Board of Tru$tee$ at the next scheduled Trustee Meeting.
Actual unrestricted reserves held at the year-end amounted to £889,244 {2022.' £458,107). The increase in
unrestricted resetves reflects the recognllion in the year of future multi-year cornmitments to the Ch8rity made by
Brakes under ihe new support agreement signed in FY23. Cash at bank and in hand al the year-end amounted
to £40B,92212022'. £422,685).
The Trustees are aware of the level of reserve and understand the need to maintain these at appropriate levels.
Given the rising cost of food and increasing demand IOT SUPPOrt, it is the Charity's objective to engage with More
delivery partners and increase the number of dubs supported. Therefore, we expect lo utilise our resetve5 as
additional grants to be awarded in ftjlure years. The Trustees are also mindful of the challenging times our
supporters are experiencing, and that gener81ing income may prove challenging in the short term. There needs
to be a ba13n¢ed approach lo ￿llIsing our reseryes and enabling the Charity to be able to give clear
commitments on future levels of funding to our delivery partners. Thi5 wll ensure that we can continue to grow
sustainably together.
c. Prlnclpal rjsks and unc•rtalntl•$
Risks are identified using a risk management process whlch is reviewed quarterly by the Trustees. This includes
Finance, Govemance, Operational, Extemal and Compliance risks. Risks which are assessed to be either high
or medium are identified and Set out in a risk action plan. which is assigned lo each Trustee by sects'on and
SUPPOrted by the Secretary to the Board of Trustees. Financial risk management has been a priority for Trustees
and several policies and procedures have been implemented to manage these TS$ks, induding a delegation of
authority-
Additional or increased fihanclal risk5, resulting from the wder global financial climate. have been identified. The
most significant of these in the short-lerm is credit rlsk. This may arise from default on financial commitments
made lo the Charity by supporters. The Trustees believe that the Charity has enough reserves and cash to
mits.gate the impact of any short-temi disrupts.on to income. In addition. the Charty operates mutti-year grant
agreements wlh many of our corporate supporters. This ensures a degree of long-temi funding commiknent and
certainty. The Trustees will continue lo monitor the risks and lake appropriate aeth.ons as required.
Page 6

Moals & More
Trusteès. Report Icontlnuedl
For the Year Ended 30 June 2023
d. Ro$ults for the year
This Is the fifth financial period &nc8 the Charity has been reglstwed a5 an independent Charitable Incorporated
Organisation ICIO).
In this period, the Charity has generated £711.094 12022.. £324,354) in total income. The increase in income
reflects Dur increasing focus on fiJndr4l$ing and the recognition In the year of future mulu-year commitments lo
the Charity made by Brakes under the new support agreement signed in FY23.
Brake Bros Ltd I'Brakes'} is a le8ding food service company in the UK. Brakes founded Meals & More and is
key supporter of Meals & More la Charitable Incorporated Organisation). Mea15 & More la Charitable
Incorporated Organisationl operates enkn'rely independenuy from Brakes. However, agreements are in place that
sees Brakes Provide funding and operational support lo Meals & More la Charitable Incorporated Organisationl.
During the financial year. a new Support Agreement has been entered into, Ihis wll ensure continued support
until 30th June 2025.
The Charity has beÈn focused on building its supporter netAork and estsblishing donation commitmÈnts from a
ider base of supporters. Since 2021, the Charity has engaged professional fijndraisers wlh a remit lo improve
its support netmork. With a focus on..
Ensuring Current supporters extend their existing commitments
Confirrning new supporter5 and their level of commiimenl
Identifying potential additional ¢orporale 5UPPOrters
Researchin9 Potential fundraising activities
Improving communication wth potential supporter8
In FY23, a number of our existing supporters renewed their support agreements lo the Charity for a further >
year period. We were also successftjl in gaining addrtional new supporters with a 3-year commitment to the
Charity. Several other supporters have recommilled lo shorter-term 5UPPOrt.
The Charity a150 benefit from the laund) of Pennies from Heaven in FY23. This is a salary giving scheme
Introduced by Brakes whereby employees can easily donate the pennies from their payslip lo Meals & More la
Charitable Incorporated Organisationl. The donation does not exceed 99p per month. There are over 800
Blakes employees committed lo the scheme.
Meals & More's la Chantsble Incorporated Organisalionl model is lo support the delivery of projtcls through
delivery partners. As the attached accounts show, Meals & More commilled grants to delivery partners of
£349,861 12022.. £260,203}. The increase of funding allocated was due lo the 9 new delivery partner5. The
Charity intends to increase the arnounl ol grants made to delivery partner5 oveT the next year, wlh a focus on
building on existing partnerships where there Is the capacity and scope to grow in a stepped and sustainable
way. This approach mitigates risk thilst improving our reach lo more children. In addition. work is ongoing to
idenb'fy new delivery partners that meet our Criteria and are not necessarily benefiting from the national (England
only) HAF programme.
Total expenditure on support eostg in the year was £130,09612022'. £148.1291.
The net surplus for the year ended 30th Jun& 2023, Saw the Charty increase its loial reserves by £231,137
12022 saw a decrease of £83,978), meaning that the total reserves were £689.244 12022.. £458,107). The
Charity aim5 to use this surplus to further all its charitable alms, Including by expanding the number of delivery
partners it works wth and the number of dubs and rneals funded. This Mll increase the reach of our work and
the number of children that can benefit from our charitable activities.
Page 7

Moals & Moro
Trustees, Report (eontlnuèdl
Forthe Year Ended 30 June 2023
structure> govemanco and manag•m•nt
a. Constltutlon
Meals & More is a registered charity, number 1179092. Meals & More is a Charitable Incorporated Organisation
ICIO) and governed by ils conslitulion.
b. Mothods of appolnlmant or olactlon of Trusto•8
As per the conslilution. the original ChaNty TTUStees have been appointed for a period of up lo 3 years. Additional
Trustees must be appointed by a resolution passed at a properly convened meeting of the Charity Trustees. In
selecting individuals for appointment as Charity Trustees, the Trustees must have regard lo the skills, kno￿edge
and experience needed for the effective admlnistration of the CIO.
c. Oryanl$atlonal $tructuro and de¢lslon-maklng poll¢leg
Meals & More la Charitable Incorporated Organisationl 13 managed by the Operations Director, supported by a
Cerporale Partnerships Adminlslrator and an Administrator. In addition, the Secretary to the Trustees suppotts
the Trustees and the Operations Director as needed.
The Charity's colleagues and Trustees are guided by the Financial ProceduTe5 Policy and Delegation of
Authority. All decisions in respect of financial commitment are made in line with a set authority process set oui in
these documents.
d. Polici•s adopl•d for th• induction and training of Trusto•s
Meals & More (a Charitable Incorporated Oryani5ation) has the following policies to ensure ils TTUStee5 are
inducted and trained appropriately and lo reduce the Charity's exposure to external and inlemal risk factors.
Risk Management policy and Risk Register.,
Complaints Handling..
Prlvacy policy..
Equalily and Diversity policy.,
Crisis Management policy..
Financial Procedures and Delegallon of Authorlty".
Donations..
Conffic15 of Interest.,
Trustee Handbook,. and
Trustee Code of Condud.
e. Rlsk Managemgnt
The Tnjstees have assessed the malor risks to which the Charity is exposed. in particular those related lo the
operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate
exposure to major risks.
Risk is assessed on a qu8rterly basis at ead) Trustee Meeting but is monitored regularty by the Secretary to the
Board of Trustees. There Is a risk action plan in place which highlights medium lo high risk areas which require
immediate to short term attention. This act40n plan is a150 reviewed al each Tru51ee Meeting and monitored
regularly by the Secretary lo the Trustees.
Page 8

M•als & Morn
Tru•t••$' Réport (Gontlnuodl
For th• Y￿r Ended 30 Jun• 2023
Plans for firtur¢ perlods
Whilst the UK Govemmenl's Holiday AdiW & Food programme ha$ been introdLKed. this 1$ avadable for
school aged ¢hildren from recepts.on lo year 11 {inclusivel rèceive benefi￿related free school meals. 11 is
hoped that government will rev7ew and extend the programme to rtath all children of families in ￿ceipt of
universal ¢redit in the ftjture. However. with an estimated 4 million children liv￿ng in poverty in the UK, the need in
communllles remaing hi01.
The Chanty wll contiryje to focus on areas of social deprivatim, %￿rkIng partners ¥tho make a drfferen¢e in
thos* community"e3.
From a dellvery per5pectSve, the focus %%ill be to extend our reach further. We will increase the work we do to
$upport delivery partners in areas of social deprivation. We VAII do this both by Idenllfying new delivery partners.
and by extending greater support lo existing programmes. In FY22, the Charity reaehed its inhoal goal of
supportlng 1 million meals and has now increased its target to support 1.5 Million meals by 2025.
The Trustees are also conscious of the need lo do more of the 'more' elemant of our charitable purpose as we
move forward, This is eSpe￿allY important as many ¢ommunilie$ face an uncertain future, due lo cost.of-living
ncreases. We VAII èxamlne ways to generate even more benefil to the communilles and lives of Iho$e we
8UPPOrt.
One new Iniliatr've we pul In place was 'The Big Day Out.. Thls involved supporting our delivery partners
additional funding lor a day trip vth the children. A chance for everyone invofved lo explore, hève fun and make
memorfe8.
No matwial events have occurred since the statement of finan¢ial p0s￿on dat• vkni¢h would affect the finandal
statements of the Charty.
Stat•m•nt of Truste&8' v••poMlbllities
The Trustees are responsible for preparing Ihe Trustees. Report and the financlal stalemenl$ Sn accordan¢e
applicable law and United Kingdom Accounting Standards IUnr(ed Kingdom Generally Accepted Accounting
Practice).
The law applicable to tharitle8 In England & Wales requires the Trustees to prepare financlal y14lemenl$ for
each financial which give a true and fair view of the stsle of affairs of the Charity and of its income and
application of resouice5, including ils Income and expenditure. for that period. In preparing these finanrjal
statemen15, the Trustees are required to..
select 5uilable a¢eounling policles and Ihtsn apply them con5Islently',
observe the methods and prtncI￿eS of ihe Charities SORP IFRS 1021.,
make judgements and accounllng eslimales that are reasonable and prudent.,
slate whether appllcable UK Accountlng Standards IFRS 1021 have been followed. subject to any material
departures disclosed and explained in the financlal statements.,
prepare the financial 5talemenls on the going concem basis unless it is inappfopriate lo presume that th•
Charity wll conllnue in business.
The Trustees are responsible for keeping adequate accounting records that are suffirjent lo show and explain
the Charrws transactiens and disdosé reasonable accuracy at any time the finan¢i81 posifjon of the Charlly
and enable them to ensure that the financial statement5 ¢omply with the Charities Act 2011, the Charlty
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Chartty and hence for taking Teasonable steps for the prevents'on and detectyon of
frauil and other irregularities.
Page 9

## **Meals & More** 

## **Trustees' Report (continued) For the Year Ended 30 June 2023** 

Approved by order of the members of the board of Trustees and signed on their behalf by: 


**Katherine Ann Woodhouse** Chair of Trustees Date: ( _-3_ / y / 2-L.: 

Page 10 



Meals & MOT•
Indapondent Examlner's Report
For the Yoar Ended 30 Juna 2023
Independent Examiner's Report to thg Trustses of Meals & Mor• Ilhe Charlty,)
I report to the Charity Trustee8 on my examination of the finanual statemènts of the Charity for the year ended
30 June 2023, which are Sel out on pages 15 to 22.
Rgsponsibllltle$ and Basls of Report
As the Trustees of the Charty you a￿ responsible for the preparation of the financlal slalements in accordance
vjilh the requirements of the Charits'es Act 2011 rthe 2011 Act'l.
I report In respect of my examlnation of the Charitls financial statements caffied out under section 145 of the
2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity
Commission ijnder section 14515llbl of the 2011 Act.
Independent Examln¢r's Statement
Since the Charills gross income exceeded £250,000 your examiner must be a member of a body listed in
$e¢tion 145 of the 2011 Act. I confirm that l am qualffied to undertake the examinatson because l am a member
of Association of Chartered Cerbfied Accountan15, which is one of the listed bodies.
I have completed my examinab'on. I confirm that no matters have come to my attention in connection wth the
examination giving me cause lo believe that in any malerial respect..
accounting records were not kept In respect of the Chanty as required by Section 130 of the 2011 Act". or
the financlal statements do not accord with those recoTd5,' or
the financial statèments do not comply with the applicable requirements concerning the fom and conlenl
of financial slalemenls set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial statements give a Iru8 and falrf view which is not a matter Considered as
part of an independent examination.
I have no concerns and have come across no other matters in conne¢lion wth the examination to which
attention should be drawn in this report in order to enable a proper under8tsnding of the accounts to be reached.
Thi$ report 15 made solely lo the Charfly's Tru51ees, as a body, in accordance with Part 4 of the Charities
{Accounls and Reports} Regulations 2008. My work has been undertaken so that I might stste to the Charity's
Trustees those matter5 1 am required to slate lo them in an Independent ExamineV$ Report and for no Other
purpose. To the fullest extent pemilled by law, I do not accept tsr assumè responsibility to anyone other than the
Charity and the Charity's Trustees a5 a body. for my work or for this report.
Signed..
Dated.. 18 April 2024
Samantha Rouse FCCA DChA
Kreston Reeves LLP
Chartered Accountsnls
37 St Margaret's Street
Canterbury
Kent
CT12TU
Page11

M*als & More
Statement of flnanclal actlvltlos
For the Year Ended 30 Jun8 2023
Unrostrlcted
funds
2023
Total
funds
2023
Total
lunds
2022
Nots
Incoma from:
Donations and legacles
Investments
710,174
920
710,174
920
324,312
42
Totsl Income
711.094
711.094
324,354
Expenditur• on:
Charitable activibes
479.957
479,957
408.332
Total expenditur•
479,957
479,957
408,332
Not movement in funds
231,137
231,137
183,978)
Ro¢on¢lllatlon of funds-
Total fund$ brought fotward
Net movement in fijnds
458,107
231,137
458,107
231,137
542,085
183,9781
Total funds carri•d foThvard
689,244
689,244
458,107
The Statement of Finandal Activibes includes all gains and losses recognised in the year.
The notes on page¥ 15 to 23 form part of these )Inancial statements.
Page 12

Mèals & More
Balance Sheet
As at 30 June 2023
2023
2022
Not•
Current assets
Debtors
305.180
408.922
85,884
422,685
Cash Al bank and In hand
714,102
508,569
Credltors.. amounts faSIing due vithin one
year
10
124,8581
{50.4621
Net current assets
689,244
458,107
Totsl net assets
689,244
458,107
Charity funds
Unreslricled lunds
689,244
458.107
Total funds
689,244
458,107
The financial statements were approved and aulhorlsed for Issue by the Trustees and slgned on theSr behalf by:
IA
Kath8rlne Ann Woodhouse
Chair of TrtJStees
Dale..
Ig 11.11211
The notes on pages 15 to 23 form part of these financial stalemenls.
Page 13

Meal8 & More
Statemgnt of Ca8h Flow8
For the Year Ended 30 Junè 2023
2023
2022
Cash flows from op•ratlng actlvities
Nel cash used in operating activitieg (see note 131
113.7631
15,0811
Change in cash and cash gqulvalonts In the yoar
Cash and cash equivalents al the beginnlng of the year
113.763
422,685
15,0811
427,766
Cash and cash equlval•nt$ at the end of the year {$99 nole 141
408,922
422,685
The note$ on page5 15 10 23 form part of these financial statements
Page 14

Meals & More
Notgs lo the Financlal Statements
For the Year Ended 30 Juno 2023
GÈnÈr81 Infom7ation
Meals & More Ilhe Charity'l is a Charllable Incorporated organisatson registered on 6th July 2018 with the
charity registration number 1179092 and the company registration number CE014575. The address of the
registered office is Enterprise House. Nicholas Road, Eureka Science Park, Ashford, Ken( TN25 4AG.
Accountlng pollcleJ
2.1 B8?is of preparation of flnonelal $tatsments
The financial statemen15 have been prepared in accordance wth ihe Ch8rf1ies SORP IFRS 1021
Accoun￿￿9 and Reporbng by Charrties.. Staternent of Recommended Pract1¢0 applicable lo charities
preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011 and the Charities
(Accounts and Reports) Regulations 2008.
Meals & ma￿ la Charitable Incorporated Organi$ationl meets the deffnition of ¥ public benefit entity
under FRS 102. Assets and liabilitie5 are initially recognised at hlslorical cost or transa¢lion value
unless otherwise staled in the relevant accounting policy.
The financial statements have been prepared to give a Irue and fairf view and have departed from
the Charlties (Accounts and Reportsl Reyulations 2008 only lo the extent required lo provide a 'true
and fairf vlew. Thi3 departure has involved following the Chaiilies SORP IFRS 1021 published in
O¢tober 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effectiv& from 1 April 2005 which has since been wthdrawn.
The finan¢lal stslements are presented in UK sterfing, ￿1¢h is the functional cuThency. rounded to
the nearest pound.
2.2 Golng ¢on¢em
The Trustees assess vthether the use of going concern is appropriate, i.e. whether there are any
material uncertainties related lo events or conditions that may cast signiffcanl doubt on the ability of
the Charity lo continue as a going concem. The Trustees makè this assessment in respect of a
period of al least one year Irom the dale of authorisation for issue of tt)e financial statements 8fbd
have concluded that the Charity has adequate resources to continue in operational existence for the
foreseeable future and there are no material uncertainties about Ihe Charity's abilty lo Continue as a
going coneern, Ihuy they continue to adopt the goin9 concern basis of accDunting in preparing the
financial statements.
2.3 Fund accounting
General funds are unrestricted fvnds which are avallable for use at the discretion of the Trustees in
furtheran¢e of the general objecbves of the Charity and which have not been designated for other
purposes.
Investment in¢ome, gains and losses are allocated to the appropriate fund.
Page 15

Meals & More
Motss to tho Flnan¢lal Statements
Forthe Year Endod 30 June 2023
Accountlng poliei8s Icontinuedl
2.4 Incomg
All income is recognised once the Charity has entitlement to the income. il is prOba1￿e that the
ncome will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Acliwties on a receivable basis. The balance of
income received for specific purposes bul not expended during Ihe period is shown in the relevant
funds on the Balance Sheet. Where income Is receNed in advance of entillemenl of receipt, its
recognition is deferred and included in creditors as deferred income. Where entrtlernenl occurs
before income is received, the income ￿8 accrued.
On receipt, donated professional service8 and facilities are recognised on the basis of the value of
the gift lo the Charity which is the amount it would have been willing to pay lo obtain services or
facilities of equivalent ewnomic benefit on the open markel,. a corresponding amount is then
recognised in expenditure in the period of receipt.
Income tax recoverable In relatlon to donations received under Grft Aid or deeds of Covenant Is
re¢ognlsed at the tsme of the donation.
On receipt, donated prDfes5ional services and facilities are recognised on the basis of the v81ue of
the gift to the Charity which Is the amount It would have been ￿Alling to pay lo obtain services or
facilities of equivalent economic benefit on the open maikel,. a corresponding amount is then
recognised In expenditure in the period of receipt.
Income lax recoverable in relation to investment income is recognised at the time th& investment
income is receivable.
2.$ Exp8ndltur
Expenditure is recognised once there 15 a legal or conslruclive obligation to transfer economic benefit
lo a third party, it is prob8ble that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be MeaSu￿d ieliat4y.
Expenditure on charitable activities is incurred on directly undertaklng the activities which fvrther the
Charty's objectives, as well as any associated support costs.
All expenditure is inclusive of Irrecoverable VAT.
2.6 Intere$t recelvable
Interest on lunds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon nolificatSon of the Interest paid or payable by the
institution whom the fund5 are deposited.
2.7 Dgbtors
Trade and other debtors are recognised al the settlement amount Prepayments arè valued al the
amount prepaid.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short.term highly Ilquid Investments ￿th a short maturity
of three months or less from the dale of acqui5I1ion or opening of the deposit or similar account.
Page 16

M•al• & More
Not•$ to the Flnanclal Statements
For the Year Ended 30 JU￿ 2023
Accounting pollcies Icontinu8d)
2.9 Ll•bllities and provl$lon8
Lia￿lIti.eS are re¢ognlsed when there is an obligab'on at the Balance Sheet dale as a result of a past
event. il is probable that a transfer of economic benefit will be requlred in 5etllemenl, and the amount
of the setdemenl can be estimated reliably.
Liabilities are recognised al the amount that the Charty anticipates rt will pay to $etUe the debt or the
amount li h8$ receNed as advan¢ed payments for the goods or services il must Provide.
Provisions are measured al the best eslmale of the amounts required 10 settle the obligallon. Where
the èffect of the lime value of money is material. the provision 15 based on the present value of those
amounts, discounted at the pre-tax discount rale that reflects the risks specific to the liability. The
unwnding of the discount Is recogni5ed in the Statement of Financial Ath'vitios as a finance cost.
2.10 Flnanelal Instruments
The Charity only has finanaal assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are inibally recognised at transacts'on value and subsequenuy
measured al their sethemenl value.
Critlcal accountlng o$Umatss and ar8a$ of Judgemant
Eslimales and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances. The Charlty does not currently have any significant accounlin9 estimates or are8s of
ludgement.
Page 17

Meals & hlore
Notes to tho Flnan¢lal Ststsments
For tho Y•ar Endod 30 June 2023
Incom& from donation$ #nd legacias
Unrostrlctsd
funds
2023
Total
funds
2023
Total
funds
2022
Donations
Grants
259,646
450.528
259,646
450,528
204,939
119,373
710,174
710,174
324,312
Totsl 2022
324.312
324,312
Investment Income
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Inlere8t recavable
920
920
42
Total 2022
42
42
Page18

Meals & More
Motos to the Financial Statements
Fortho Year Ended 30 June 2023
Analysis of expandlture by actlvltltrs
Dlre¢t
costs
2023
Support
costs
2023
Total
funds
2023
Total
funds
2022
Charitable activities
349,861
130,096
479,957
408.332
Total 2022
260,203
148,129
408,332
Analysls of dlrect costs
Unrnstrfcted
funds
2023
Total
funds
2023
Total
nds
2022
Payments to contracted partners
349.861
349,861
260.203
Totsl 2022
260.203
260,203
Analysi5 of support costs
Unrestrict•d
funds
2023
Total
funds
2023
Total
funds
2022
Donated senhces and facilities - Stsff costs
Stsff expenses
Independent examinerfs fees
Marketing
Legal and con¥uhancy
Bank charges
Donated seNices and facilities- Rent and ultilitie5
Miscellaneous
Bad debt provision
Trustees, insurance
98.131
1.712
3,993
1.563
98,131
1,712
3.993
1,S63
105,488
2,039
4,350
4,667
6,745
246
19,500
410
4,334
360
291
291
19.SOO
489
4.417
19,500
489
4,417
130,096
130.096
148,129
Totsl 2022
148.129
148,129
Page 19

Meals & More
Notgs to thg Flnanclal Statsments
For tha Ygar Ended 30 June 2023
staff costs
2023
2022
Donated services and facilities- Staff costs
98,131
105,488
98.131
105,488
The average number of persons employed by the Charity during the year was as follows-.
2023
No.
2022
No.
Donated services and facilities Staff members
No employee recelved remuneratson amounting to more than £60.000 in either year.
The Charity's Trustees are considered to be the key management personnel. As noted in note 9, none of
the Trustees were remunerated during the year12022'. £Nill.
Trust••s' r•muneration and expenses
Durfng the year, no Trustees received 8ny remuneratl¢)n or other benefits12022 - £NILI.
During the year ended 30 June 2023, there ¥￿ no expenses reimbursed or paid directty lo any of the
TnJstees12022 £Nil>.
Dobtors
2023
2022
Debtors due after more than 1 year
Due wlthln onè yaar
Trade debtors
100.000
92,908
112,272
85,884
other debtors
305.180
85,884
Page 20

Mo01$ & More
Notes to thè Financial Statgments
For the Year Ended 30 June 2023
10. Crèdltor5: Amounts falllng duo vAthln on• y•ar
2023
2022
Trade credltors
other creditors
Accruals
20,866
46,321
511
3,630
3,993
24,858
50,462
11. Stat•m8nt of funds
Statement of funds - current year
Balance at
30 Juno
2023
Balancè #t 1
July 2022
Income Expndlture
Unr•strictgd funds
General Funds
458,107
711.094
1479,9571
689.244
Statement of funds- prlor yèar
Balance al
30 June
2022
Balance at
1 July 2021
Income Expenditure
Unro$trl¢tod funds
General Funds
542,085
324,354
1408,332
458,107
Page21

Meals & Mor8
Notgs to the Flnanelal Ststements
Forth& Yoap Ended 30 June 2023
12. Analysls of net aS￿ts bo1￿0n funds
Analys18 01 net assets betsveen funds - current year
Unrestricted
funds
2023
Total
funds
2023
Debtors due after more than one year
Current assets
Creditors due vlthln one year
100.000
614,102
124,8581
100,000
614,102
124,8581
Total
689,244
689.244
Analysls of not assots ￿tween funds- prior yegr
Unrestricted
fund5
2022
Total
funds
2022
Current asset$
Creditors due wthSn onè year
508,569
(50.4621
508,569
150,4621
Total
458,107
458,107
13. RKon¢lllatlon of not movgmgni In fvnds to n•t cash flow from operallng actlvltles
2023
2022
Net incomelexpendilure for Ihg year las per Statement of Financial
Activitiesl
231.137
183,978}
AdJu$tments for:
(Increaselloecrease In debtors
Decrease in creditors
1219,296}
{25.604}
110.438
131.5411
N•t cash u$gd In operating octlvltles
{13,7631
15,081)
Page 22

Meals & Moro
Notes to the Flnancial Sl•l•monts
For the Yèar Ended 30 June 2023
14.
Analysis of cash and cash oquivalents
2023
2022
Cash In hand
408.922
422,685
Totsl cash arKI cash equlvalents
408,922
422.685
15. Analysls of chang•s in net debt
At 1 July
2022 Ca8h flows
At 30 Jun•
2023
Cash al b8nk and in hand
422,685
113.7631
408,922
422,685
113,7631
408,922
16. Rfrlatfrd party tran$act•ons
Meals & More la Charitable Incorporated Organisalion) was originally sel up by Brake Bros Limited
(Brakes), which continues to support the Charity. There is an operational support agreement in place
betsveen the two entities. Al the year end Brakes owe the Charity £212,272, wlh £100,000 of this falling
due in more than one year. 12022., the Charity owed £511 to Brake51. Brakes continue lo ma81 119
exi$ling commitments lo the Charty under the grant agreement in place, with annual cash contributions
of £120,00012022.. £100,000).
Brakes has also granted the Charlty u$e of 51$ own gtaff members, plus provides office space, utilitleg and
use of equipment lo the Charity free of charge, during the financial period. The value of this staff time,
rent. ulililies and equipment amounts lo an additional donation of £117,631 {2022.' £124,988). This has
been accounted for as donated services and facilities in these financial stslements.
Page 23