REGISTERED CHARITY NUMBER: 1190382
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
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 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
JEDIDIAH UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. 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:
-
the provision of food parcels to vulnerable families as identified by schools;
-
the provision of fresh food to vulnerable individuals;
-
the provision of pet food, hygiene products and winter warmth products to the most vulnerable beneficiaries.
IMPACT
In 2024–2025, Jedidiah UK:
-
Supported over 36,000 visits across three locations
-
Provided fresh food, hygiene products and pet food to each visitor in a dignified manner
-
Remained open 5 days a week at Hertford & Northampton branches and 4 days a week at the Buckingham branch
-
Referred vulnerable visitors to support charities and institutions
-
Provided 400 Christmas hampers to families in need
-
Delivered free and subsidised cooking courses, improving food confidence and reducing isolation
-
Served 250+ regular beneficiaries, many facing acute financial hardship
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JEDIDIAH UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
ACHIEVEMENTS AND PERFORMANCE Charitable activities
This year has been one of stability and gratitude. Across our three branches, we now welcome over 250 regular visitors, supported by a wonderful and committed team of volunteers who selflessly give their time, vehicles and resources to make our service work.
We distributed 400 generous Christmas hampers to families, complete with toys for children, and provided warm winter essentials such as 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 humbled by the countless messages of thanks we receive from beneficiaries. We are also encouraged by our incredibly loyal donors, whose practical and moral support continues to spur 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 abuse charities to support vulnerable individuals and families with tailored, wraparound care. In addition, our volunteers and core team had the opportunity to attend Samaritans suicide prevention training, helping us strengthen the support and signposting we are able to offer to those facing crisis.
During the year, we delivered a series of cooking courses aimed at individuals with limited cooking skills, many of whom were experiencing financial hardship, social isolation, or low confidence around food preparation.
The courses were designed not only to teach practical cooking skills, but also to improve nutritional knowledge, support healthier eating habits, and empower participants to make better use of low-cost ingredients. A key outcome of the programme was to reduce loneliness and isolation by creating a welcoming, social environment where individuals could connect, learn, and share experiences.
The programme was offered free of charge or at a heavily subsidised rate to ensure accessibility for our beneficiaries.
We engaged professional chefs and bakers to deliver high-quality, hands-on instruction. Courses were delivered in partnership with a Community Interest Company (CIC) within a co-owned, bespoke training kitchen, providing a safe, well-equipped and professional learning environment.
Feedback from participants highlighted improved ability to prepare balanced meals on a budget, and a greater sense of community and belonging. 85% of participants reported increased confidence in cooking nutritious meals on a budget.
Hertford
Visitor numbers at our Hertford branch have grown significantly, now exceeding 100 people each day and, on Thursdays, exceeding 200. We open every weekday at noon and remained open all year, closing only for three days over the Christmas period.
We continue to 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 of help, including the use of personal vehicles and financial contributions. We are grateful to our committed volunteer coordinator, as well as our dedicated collections volunteer, who has increasingly taken on a wider collections coordination role.
During the year, we expanded our paid staff in Hertford to three in order to stabilise collections and respond to increasing need. We continue to get to know our visitors by name, enabling us to offer genuine care, dignity and equity beyond an initial cursory interaction.
Buckingham
The Buckingham pantry now opens Wednesdays to Saturdays, with daily visitors ranging from 20 to 50. The branch continues to thrive thanks to the dedication and heart of our team.
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JEDIDIAH UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
We saw a rise in donations as local supermarkets built trust in our reliability, although demand continues to exceed supply, especially for protein items. We regularly supplement provision through cross-branch support and by investing in additional freezers to ensure we can store food during peak donation periods. As with our other branches, we now offer pet food and hygiene products in addition to fresh food support. Christmas and winter support included hampers, toys and warm essentials for families in need.
Northampton
Our Northampton branch, which opened in February 2023, stabilised and consistently welcomed 40 to 50 visitors each day. A paid coordinator oversaw the branch, and collections were also carried out by a paid team.
The branch also offered pet food and hygiene products alongside its focus on fresh food provision through supermarket partnerships. We have seen the branch grow steadily, with a strong foundation and deepening trust within the local community.
Fundraising activities
During the year, we actively pursued grant funding aligned with our mission, securing support from Hertfordshire Community Foundation and continuing to build relationships with both public and private funders.We are developing a more structured fundraising strategy to diversify income streams and ensure long-term sustainability.
FINANCIAL REVIEW
Financial position
The deficit reflects increased demand for services and our commitment to meeting urgent community need, particularly in food provision and winter support.Despite this, our financial position remains stable, with core costs such as rent secured for the next six months..
Principal funding sources
Our principal funding sources are:
-
Private Charities & Charitable foundations of commercial entarprises
-
Government grant funding, including support from Hertfordshire Community Foundation (HCF)
Reserves policy
Funds are held in reserve for the fulfilment of statements of intent made when applying for grants. We maintain strict end-of-grant reporting processes to ensure that funds are used, or reserved for, their original intended purpose. Where there is any potential material change in the use of funds, we proactively communicate with the grantor and seek prior approval before any reallocation.
FUTURE PLANS
We remain committed to our mission: to serve, love, and feed our communities with dignity and compassion. We continue to strengthen our existing branches, deepen partnerships, and respond to increasing need with care and consistency. We could not do this without our volunteers, donors, and supporters. We are deeply grateful for their continued commitment and generosity.
In the coming year, we aim to:
-
Expand our cooking and skills programmes to reach more beneficiaries
-
Increase access to protein and nutritious food
-
Strengthen partnerships with schools and support services
-
Develop pathways into employment and training for young people
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The charity is governed by its constitution and operates as a registered unincorporated charity.
Recruitment and appointment of new trustees
Trustees are appointed based on their integrity, alignment with the charity's aims, and relevant experience in poverty relief. Preference is given to individuals with knowledge of the local area and sector. All trustees are independent and unrelated.
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JEDIDIAH UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Key management remuneration
No remuneration was paid to key management personnel during the year, all of whom serve as trustees.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1190382
Principal address 138 Fore Street Hertford SG14 1AJ
Trustees
Mrs C Tooley Ms C R Johnson Ms L Hine
Independent Examiner
Gary J Cansick & Co Chartered Accountants Janelle House 6 Hartham Lane Hertford Hertfordshire SG14 1QN
Approved by order of the board of trustees on 23 March 2026 and signed on its behalf by:
Mrs C Tooley - Trustee
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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 2025.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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
24 March 2026
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JEDIDIAH UK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 7,994 Charitable activities General 70,750 Investment income 2 - Total 78,744 EXPENDITURE ON Raising funds 3 - Charitable activities General 43,310 Other 49,675 Total 92,985 NET INCOME/(EXPENDITURE) (14,241) RECONCILIATION OF FUNDS Total funds brought forward 43,265 TOTAL FUNDS CARRIED FORWARD 29,024 |
Restricted fund £ - - - - - - - - - - - |
31.5.25 Total funds £ 7,994 70,750 - 78,744 - 43,310 49,675 92,985 (14,241) 43,265 29,024 |
31.5.24 Total funds £ 26,628 70,898 4,750 102,276 - 68,298 53,155 121,453 (19,177) 62,442 43,265 |
|---|---|---|---|
The notes form part of these financial statements
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JEDIDIAH UK
BALANCE SHEET 31 MAY 2025
| 31.5.25 | 31.5.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 6 | 10,262 | - | 10,262 | 13,845 |
| CURRENT ASSETS | |||||
| Debtors | 7 | 4,890 | - | 4,890 | 9,640 |
| Cash at bank | 15,702 | - | 15,702 | 21,652 | |
| 20,592 | - | 20,592 | 31,292 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 8 | (1,830) | - | (1,830) | (1,872) |
| NET CURRENT ASSETS | 18,762 | - | 18,762 | 29,420 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 29,024 | - | 29,024 | 43,265 | |
| NET ASSETS | 29,024 | - | 29,024 | 43,265 | |
| FUNDS | 10 | ||||
| Unrestricted funds | 29,024 | 43,265 | |||
| TOTAL FUNDS | 29,024 | 43,265 |
The financial statements were approved by the Board of Trustees and authorised for issue on 23 March 2026 and were signed on its behalf by:
C Tooley - Trustee
The notes form part of these financial statements
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JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
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...
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JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
2. INVESTMENT INCOME
| INVESTMENT INCOME | |||
|---|---|---|---|
| 31.5.25 | 31.5.24 | ||
| £ | £ | ||
| Rents received | - | 4,750 | |
| RAISING FUNDS | |||
| Raising donations and legacies | |||
| 31.5.25 | 31.5.24 | ||
| £ | £ |
3. RAISING FUNDS
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 26,628 Charitable activities General 70,898 Investment income 4,750 Total 102,276 EXPENDITURE ON Charitable activities General 68,298 Other 53,155 Total 121,453 NET INCOME/(EXPENDITURE) (19,177) RECONCILIATION OF FUNDS Total funds brought forward 62,442 TOTAL FUNDS CARRIED FORWARD 43,265 |
Restricted fund £ - - - - - - - - - - |
Total funds £ 26,628 70,898 4,750 102,276 68,298 53,155 121,453 (19,177) 62,442 43,265 |
|---|---|---|
continued...
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JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
6. TANGIBLE FIXED ASSETS
| 6. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Short | Plant and | and | |||
| leasehold | machinery | fittings | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 June 2024 and 31 May 2025 | 8,459 | 7,159 | 8,396 | 24,014 | |
| DEPRECIATION | |||||
| At 1 June 2024 | 4,229 | 2,649 | 3,291 | 10,169 | |
| Charge for year | 1,692 | 1,126 | 765 | 3,583 | |
| At 31 May 2025 | 5,921 | 3,775 | 4,056 | 13,752 | |
| NET BOOK VALUE | |||||
| At 31 May 2025 | 2,538 | 3,384 | 4,340 | 10,262 | |
| At 31 May 2024 | 4,230 | 4,510 | 5,105 | 13,845 | |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.5.25 | 31.5.24 | ||||
| £ | £ | ||||
| Other debtors | 3,750 | 3,750 | |||
| Prepayments | 1,140 | 5,890 | |||
| 4,890 | 9,640 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.5.25 | 31.5.24 | ||||
| £ | £ | ||||
| Other creditors | 1,830 | 1,872 | |||
| 9. | LEASING AGREEMENTS | ||||
| Minimum lease payments under non-cancellable operating leases fall | due as follows: | ||||
| 31.5.25 | 31.5.24 | ||||
| £ | £ | ||||
| Within one year | 18,000 | 18,000 | |||
| Between one and five years | 54,000 | 72,000 | |||
| 72,000 | 90,000 |
continued...
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JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
10. MOVEMENT IN FUNDS
| At 1.6.24 £ Unrestricted funds General fund 43,265 TOTAL FUNDS 43,265 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 78,744 TOTAL FUNDS 78,744 Comparatives for movement in funds At 1.6.23 £ Unrestricted funds General fund 62,442 TOTAL FUNDS 62,442 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 102,276 TOTAL FUNDS 102,276 |
Net movement At in funds 31.5.25 £ £ (14,241) 29,024 (14,241) 29,024 Resources Movement expended in funds £ £ (92,985) (14,241) (92,985) (14,241) 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...
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JEDIDIAH UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2025.
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JEDIDIAH UK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025 |
||
|---|---|---|
| 31.5.25 | 31.5.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 7,994 | 26,628 |
| Investment income | ||
| Rents received | - | 4,750 |
| Charitable activities | ||
| Grants | 70,750 | 70,898 |
| Total incoming resources | 78,744 | 102,276 |
| EXPENDITURE | ||
| Charitable activities | ||
| Hire of plant and machinery | - | 345 |
| Purchases | - | 25,570 |
| Transport | 3,892 | - |
| Contractors | 3,223 | 15,467 |
| 7,115 | 41,382 | |
| Other | ||
| Rent | 49,488 | 52,810 |
| Computer expenses | 187 | 345 |
| 49,675 | 53,155 | |
| Support costs | ||
| Management | ||
| Rates and water | 1,849 | 2,724 |
| Light and heat | 5,981 | 5,421 |
| Advertising | 450 | 654 |
| Subscription | 1,560 | - |
| 9,840 | 8,799 | |
| Finance | ||
| Telephone | 1,064 | 656 |
| Bank charges | - | 5 |
| Short leasehold | 1,692 | 1,692 |
| Plant and machinery | 1,126 | 1,281 |
| Fixtures and fittings | 765 | 901 |
| 4,647 | 4,535 | |
| Information technology | ||
| Postage and stationery | 811 | - |
| Carried forward | 811 | - |
This page does not form part of the statutory financial statements
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JEDIDIAH UK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025
| FOR THE YEAR ENDED 31 MAY 2025 | ||
|---|---|---|
| 31.5.25 | 31.5.24 | |
| £ | £ | |
| Information technology | ||
| Brought forward | 811 | - |
| Repairs and renewals | 14,625 | 8,200 |
| 15,436 | 8,200 | |
| Human resources | ||
| Insurance | 3,059 | 384 |
| Postage and stationery | 1,008 | 1,301 |
| Sundries | 1,305 | 2,707 |
| 5,372 | 4,392 | |
| Governance costs | ||
| Accountancy and legal fees | 900 | 990 |
| Total resources expended | 92,985 | 121,453 |
| Net expenditure | (14,241) | (19,177) |
This page does not form part of the statutory financial statements
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