REGISTERED CHARITY NUMBER: 1190382
## REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
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 YEAR ENDED 31 MAY 2024
|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet||6||
|Notes to the Financial Statements|7|to|12|
|Detailed Statement of Financial Activities|13|to|14|
JEDIDIAH UK
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024
The trustees present their report with the financial statements of the charity for the year ended 31 May 2024. 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 pet food, hygiene products and winter warmth products to the most vulnerable beneficiaries..
## ACHIEVEMENT AND PERFORMANCE
## Charitable activities
This year has been one of deep growth, stability, and gratitude. Across our three branches, we now welcome over 200 regular visitors, supported by a wonderful, committed team of volunteers who selflessly give their time, vehicles and resources to make our service work. We distributed 350 generous Christmas hampers to families, complete with toys for the children, and provided warm winter essentials like hot water bottles, duvets and fleeces.
We continue to far outreach what was previously thought possible for a small, young charity - with over 36,000 visits to our branches this past year. We are constantly humbled by the countless messages of thanks we receive from beneficiaries. We're also so encouraged by our incredibly loyal donors, whose practical and moral support spurs us on.
Our branch management has stabilised, and each site continues to respond to local need with agility and care. Across all branches, in addition to fresh food support, we now also offer pet food and hygiene products to better meet the full range of needs our clients face. We have also been working closely with Citizens Advice and domestic violence charities to support vulnerable individuals and families with tailored, wraparound care.
Hertford
Visitors numbers at our Hertford branch have grown significantly, now reaching 80 - 100 people each day. We open every weekday at noon, and remained open all year, closing only for three days over the Christmas period.
We prioritise fresh food provision, expanding our partnerships with local supermarkets to reduce waste and increase access to nutritious options.Protein remains our most sought-after and under-supplied item, which we continue to purchase directly whenever needed.
We have been blessed with committed volunteers and new offers for help - including the use of personal vehicles and financial contributions.
We're grateful to our committed, fantastic volunteer coordinator, who has maintained structure and expanded our care to visitors with most known by name and therefore able to offer a hand of genuine care and equity beyond initial cursory conversation.
## Buckingham
The Buckingham pantry now opens Wednesdays to Saturdays, with daily visitors ranging between 20 - 50. The branch continues to thrive thanks to the dedication and heart of our team.
We saw a rise in donations as local supermarkets built trust in our reliability, though demand continues to exceed supply, especially for protein items. We regularly supplement with cross branch support.
As with our other branches, we now offer pet food and hygiene products in addition to our fresh food support. Christmas and winter support included hampers, toys, and warm essentials for families in need.
Northampton
Our Northampton branch, opened in February 2023, has now stabilised and consistently welcomes 40 - 50 visitors each day. A paid coordinator oversees the branch, and the collections are also done by a paid team.
The branch now also offers pet food, alongside its focus on fresh food provision through supermarket partnerships. We are proud to see the branch growing steadily, with a strong foundation and deepening local trust.
Page 1
JEDIDIAH UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024
## ACHIEVEMENT AND PERFORMANCE
## Fundraising activities
During the year we organised a local christmas market, where local businesses were given the opportunity to rent a stall to sell products to the local community.
All funds raised by the sale of stalls were used to help fund the charitable activities and make improvements to our premises at each at our sites.
## 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 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.
## FUTURE PLANS
We remain committed to our mission - to serve, love, and feed our communities with dignity and compassion. We could not do this without our volunteers, donors, and supporters. Thank you for being part of this journey.
## 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
Principal address 138 Fore Street Hertford SG14 1AJ
Page 2
JEDIDIAH UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024
Trustees Mrs C Tooley Ms D Hayward Ms C R Johnson Ms L Hine
Independent Examiner Gary J Cansick Gary J Cansick & Co Chartered Accountants Janelle House 6 Hartham Lane Hertford Hertfordshire SG14 1QN Approved by order of the board of trustees on 27 March 2025 and signed on its behalf by:
Mrs C Tooley - Trustee
Page 3
## 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 year ended 31 May 2024.
## 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
Gary J Cansick & Co Chartered Accountants Janelle House 6 Hartham Lane Hertford Hertfordshire SG14 1QN
28 March 2025
Page 4
JEDIDIAH UK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024
|||||31.5.24|31.5.23|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM||||||
|Donations and legacies||26,628|-|26,628|12,728|
|Charitable activities||||||
|General||||||
|||70,898|-|70,898|66,236|
|Other trading activities|2|-|-|-|983|
|Investment income|3|4,750|-|4,750|1,950|
|Total||102,276|-|102,276|81,897|
|EXPENDITURE ON||||||
|Charitable activities||||||
|General||||||
|||68,298|-|68,298|19,318|
|Other||53,155|-|53,155|30,690|
|Total||121,453|-|121,453|50,008|
|NET INCOME/(EXPENDITURE)||(19,177 )|-|(19,177 )|31,889|
|RECONCILIATION OF FUNDS||||||
|Total funds brought forward||62,442|-|62,442|30,553|
|TOTAL FUNDS CARRIED FORWARD||43,265|-|43,265|62,442|
The notes form part of these financial
Page 5
## JEDIDIAH UK
## BALANCE SHEET 31 MAY 2024
|||||31.5.24|31.5.23|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|FIXED ASSETS||||||
|Tangible assets|6|13,845|-|13,845|14,925|
|CURRENT ASSETS||||||
|Debtors|7|9,640|-|9,640|5,996|
|Cash at bank||21,652|-|21,652|44,939|
|||31,292|-|31,292|50,935|
|CREDITORS||||||
|Amounts falling due within one year|8|(1,872 )|-|(1,872 )|(3,418 )|
|NET CURRENT ASSETS||29,420|-|29,420|47,517|
|TOTAL ASSETS LESS CURRENT||||||
|LIABILITIES||43,265|-|43,265|62,442|
|NET ASSETS||43,265|-|43,265|62,442|
|FUNDS|10|||||
|Unrestricted funds||||43,265|62,442|
|TOTAL FUNDS||||43,265|62,442|
The financial statements were approved by the Board of Trustees and authorised for issue on 27 March 2025 and were signed on its behalf by:
Mrs C Tooley - Trustee
The notes form part of these financial
Page 6
JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
## 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.
Short leasehold - in accordance with the property 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.
## Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 7
JEDIDIAH UK
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
## 2. OTHER TRADING ACTIVITIES
|2.|OTHER TRADING ACTIVITIES|||
|---|---|---|---|
|||31.5.24|31.5.23|
|||£|£|
||Fundraising events|-|983|
|3.|INVESTMENT INCOME|||
|||31.5.24|31.5.23|
|||£|£|
||Rents received|4,750|1,950|
## 4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.
## 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||
|---|---|
|Unrestricted
Restricted
Total fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
12,728
-
Charitable activities
General
66,236
-
Other trading activities
983
-
Investment income
1,950
-
Total
81,897
-
EXPENDITURE ON
Charitable activities
General
19,318
-
Other
30,690
-
Total
50,008
-
NET INCOME
31,889
-|funds
£
12,728
66,236
983
1,950|
||81,897|
||19,318
30,690|
||50,008|
||31,889|
continued...
Page 8
JEDIDIAH UK
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
|5.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|||
|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|
|||||fund|fund|funds|
|||||£|£|£|
||RECONCILIATION OF FUNDS||||||
||Total funds brought forward|||30,553|-|30,553|
||TOTAL FUNDS CARRIED FORWARD|||62,442|-|62,442|
|6.|TANGIBLE FIXED ASSETS||||||
||||||Fixtures||
|||Short||Plant and|and||
|||leasehold||machinery|fittings|Totals|
|||£||£|£|£|
||COST||||||
||At 1 June 2023|8,459||4,365|8,396|21,220|
||Additions||-|2,794|-|2,794|
||At 31 May 2024|8,459||7,159|8,396|24,014|
||DEPRECIATION||||||
||At 1 June 2023|2,537||1,368|2,390|6,295|
||Charge for year|1,692||1,281|901|3,874|
||At 31 May 2024|4,229||2,649|3,291|10,169|
||NET BOOK VALUE||||||
||At 31 May 2024|4,230||4,510|5,105|13,845|
||At 31 May 2023|5,922||2,997|6,006|14,925|
|7.|DEBTORS: AMOUNTS FALLING DUE WITHIN|ONE YEAR|||||
||||||31.5.24|31.5.23|
||||||£|£|
||Other debtors||||3,750|4,846|
||Prepayments||||5,890|1,150|
||||||9,640|5,996|
continued...
Page 9
JEDIDIAH UK
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
## 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|Other creditors
9.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
10.
MOVEMENT IN FUNDS
At 1.6.23
£
Unrestricted funds
General fund
62,442
TOTAL FUNDS
62,442
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
102,276
TOTAL FUNDS
102,276|31.5.24
31.5.23
£
1,872
£
3,418
31.5.24
£
18,000
31.5.23
£
13,800
72,000
104,100
90,000
117,900
Net
movement
At
in funds
31.5.24
£
£
(19,177 )
43,265
(19,177 )
43,265
Resources
Movement
expended
in funds
£
£
(121,453
)
(19,177 )
(121,453
~~)~~
(19,177 )|
|---|---|
continued...
Page 10
JEDIDIAH UK
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
## 10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.6.22|in funds|31.5.23|
||£|£|£|
|Unrestricted funds||||
|General fund|30,553|31,889|62,442|
|TOTAL FUNDS|30,553|31,889|62,442|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|81,897|(50,008 )|31,889|
|TOTAL FUNDS|81,897|(50,008 )|31,889|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.6.22|in funds|31.5.24|
||£|£|£|
|Unrestricted funds||||
|General fund|30,553|12,712|43,265|
|TOTAL FUNDS|30,553|12,712|43,265|
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
TOTAL FUNDS|Incoming
resources
£
184,173
184,173|Resources
expended
£
Movement
in funds
£
(171,461 )
12,712
(171,461 )
12,712|Resources
expended
£
Movement
in funds
£
(171,461 )
12,712
(171,461 )
12,712|
|---|---|---|---|
||||12,712|
continued...
Page 11
JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
## 11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2024.
Page 12
JEDIDIAH UK
|DETAILED STATEMENT OF FINANCIAL ACTIVITIES|||
|---|---|---|
|FOR THE YEAR ENDED 31 MAY 2024|||
||31.5.24|31.5.23|
||£|£|
|INCOME AND ENDOWMENTS|||
|Donations and legacies|||
|Donations|26,628|12,728|
|Other trading activities|||
|Fundraising events|-|983|
|Investment income|||
|Rents received|4,750|1,950|
|Charitable activities|||
|Grants|70,898|66,236|
|Total incoming resources|102,276|81,897|
|EXPENDITURE|||
|Charitable activities|||
|Hire of plant and machinery|345|-|
|Purchases|25,570|-|
|Contractors|15,205|5,726|
|No description|262|-|
||41,382|5,726|
|Other|||
|Rent|52,810|29,990|
|Computer expenses|345|700|
||53,155|30,690|
|Support costs|||
|Management|||
|Rates and water|2,724|2,069|
|Light and heat|5,421|1,618|
|Advertising|654|1,178|
||8,799|4,865|
|Finance|||
|Telephone|656|403|
|Bank charges|5|2|
|Short leasehold|1,692|1,692|
|Carried forward|2,353|2,097|
This page does not form part of the statutory financial
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JEDIDIAH UK
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024
|DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2024|||
|---|---|---|
||31.5.24|31.5.23|
||£|£|
|Finance|||
|Brought forward|2,353|2,097|
|Plant and machinery|1,281|531|
|Fixtures and fittings|901|852|
||4,535|3,480|
|Information technology|||
|Repairs and renewals|8,200|1,436|
|Human resources|||
|Insurance|384|173|
|Postage and stationery|1,301|1,159|
|Sundries|2,707|1,597|
||4,392|2,929|
|Governance costs|||
|Accountancy and legal fees|990|882|
|Total resources expended|121,453|50,008|
|Net (expenditure)/income|(19,177 )|31,889|
This page does not form part of the statutory financial
Page 14