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2021-05-01-accounts

REGISTERED CHARITY NUMBER: 1190382

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

FOR

JEDIDIAH UK

Gary J Cansick & Co Chartered Accountants Janelle House

6 Hartham Lane Hertford Hertfordshire SG14 1QN

JEDIDIAH UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9 to 10

JEDIDIAH UK

REPORT OF THE TRUSTEES FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

The trustees present their report with the financial statements of the charity for the period 1 May 2020 to 31 May 2021. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our objectives and aims are the prevention or relief of poverty by providing items or services to individuals in need, and/or charities or organisations working to prevent or relieve poverty, particularly; Provision of food parcels to vulnerable families as identified by schools; Provision of fresh food to vulnerable individuals;

Provision of hampers for Christmas to selected vulnerable families identified through schools.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We set out to provide 100 families with fortnightly support. By the end of the first year we were supporting 5,306 families with fortnightly food parcels, operating in 105 schools. We ultimately provided the equivalent of over 1,000,000 meals.

Fundraising activities

We did not have a specific fundraising plan in place but, through donors and government grants, we met all of our commitments.

FINANCIAL REVIEW

Financial position

Our financial position at the end of the year is satisfactory, with the most significant overhead, being rent, being covered for the ensuing six months.

Principal funding sources

Principal funding sources are; Individual donors - currently X2. Government grant - HCF

Reserves policy

Funds are held in reserve for the fulfilment of statements of intent made when applying for the grants. We maintain strict end of grant reporting to ensure the funds are always used, or reserved for, the original purpose. Should there be a potential material change in the use, we communicate with the grantor and obtain their permission first.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Charity constitution

Registered Unincorporated Charity.

Recruitment and appointment of new trustees

Trustees are appointed from trustworthy individuals with relevant experience in poverty relief, who have knowledge of the local area and sector, and are unrelated individuals.

Key management remuneration

No remuneration was paid to key management, all of whom are Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1190382

Page 1

JEDIDIAH UK

REPORT OF THE TRUSTEES FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

Principal address

138 Fore Street Hertford SG14 1AJ

Trustees

Mrs C Stroud Ms D Hayward Ms C R Johnson Ms L Hine

Independent Examiner

Gary J Cansick ICAEW Gary J Cansick & Co Chartered Accountants Janelle House 6 Hartham Lane Hertford Hertfordshire SG14 1QN

Approved by order of the board of trustees on 24 February 2022 and signed on its behalf by:

Mrs C Stroud - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JEDIDIAH UK

Independent examiner's report to the trustees of Jedidiah UK

I report to the charity trustees on my examination of the accounts of Jedidiah UK (the Trust) for the period 1 May 2020 to 31 May 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) 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 other 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.

Gary J Cansick ICAEW Gary J Cansick & Co Chartered Accountants Janelle House 6 Hartham Lane Hertford Hertfordshire SG14 1QN

25 February 2022

Page 3

JEDIDIAH UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 80,564
EXPENDITURE ON
Charitable activities
General
40,055
Other 24,915
Total 64,970
NET INCOME 15,594
TOTAL FUNDS CARRIED FORWARD 15,594

The notes form part of these financial statements

Page 4

JEDIDIAH UK

BALANCE SHEET 31 MAY 2021

Unrestricted
fund
Notes £
FIXED ASSETS
Tangible assets 3 4,762
CURRENT ASSETS
Cash at bank 11,433
CREDITORS
Amounts falling due within one year 4 (601)
NET CURRENT ASSETS 10,832
TOTAL ASSETS LESS CURRENT
LIABILITIES 15,594
NET ASSETS 15,594
FUNDS 5
Unrestricted funds 15,594
TOTAL FUNDS 15,594

The financial statements were approved by the Board of Trustees and authorised for issue on 24 February 2022 and were signed on its behalf by:

Mrs C Stroud - Trustee

The notes form part of these financial statements

Page 5

JEDIDIAH UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance Fixtures and fittings - 15% on reducing balance

Taxation

The charity is exempt from 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. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 May 2021.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 May 2021.

Page 6

continued...

JEDIDIAH UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

3. TANGIBLE FIXED ASSETS

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£ £ £
COST
Additions 1,519 4,263 5,782
DEPRECIATION
Charge for year 380 640 1,020
NET BOOK VALUE
At 31 May 2021 1,139 3,623 4,762
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 1
Other creditors 600
601
5. MOVEMENT IN FUNDS
Net
movement At
in funds 31.5.21
£ £
Unrestricted funds
General fund 15,594 15,594
TOTAL FUNDS 15,594 15,594
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 80,564 (64,970) 15,594
TOTAL FUNDS 80,564 (64,970) 15,594

continued...

Page 7

JEDIDIAH UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 May 2021.

Page 8

JEDIDIAH UK

£

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

INCOME AND ENDOWMENTS

Donations and legacies
Donations
Total incoming resources
EXPENDITURE
Charitable activities
Packaging
Purchases
Transport
Other
Rent
Travel and subsistence
Computer expenses
Annual celebration event
Support costs
Management
Light and heat
Advertising
Finance
Bank charges
Plant and machinery
Fixtures and fittings
Information technology
Repairs and renewals
Human resources
Insurance
Postage and stationery
Sundries
No description
Governance costs
Accountancy and legal fees
80,564
80,564
4,668
28,685
10,863
44,216
12,228
85
25
411
12,749
67
228
295
19
380
640
1,039
4,376
122
743
681
149
1,695
600

This page does not form part of the statutory financial statements

Page 9

JEDIDIAH UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 MAY 2020 TO 31 MAY 2021

£ Total resources expended 64,970 Net income 15,594

This page does not form part of the statutory financial statements

Page 10