## **JESUSCINA FOUNDATION**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
**Aperx Consultants and Accountants Ltd Chartered Certified Accountants 10 Bilton Dale Cottingham East Riding of Yorkshire**
## **Hu16 5DB JESUSCINA FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Chair**|Mrs Harriet Nyarkoa Apau|
|---|---|
|**Trustees**|Ms Harriet Nyarkoa Apau|
||Ms Josephine Obeng|
||Ms Regina Opoku|
||Ms Nana Ama Akowuah-Addo|
|**Charity number**|1193165|
|**Registered office**|35 Harrington Street|
||Gorton|
||Manchester|
||M18 8UQ|
|**Independent examiner**|Aperx Consultants and Accountants Ltd|
||Chartered Certified Accountants|
||10 Bilton Dale|
||Cottingham|
||East Riding of Yorkshire|
||HU16 5DB|
|**Bankers**|Metro Bank|
||One Southampton Row|
||London|
||WC1B 5HA|
||Zempler Bank|
||Cottons Centre|
||Cottons Lane|
||London|
||SE1 2QG|
## **JESUSCINA FOUNDATION**
|**CONTENTS**||
|---|---|
||**Page**|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 10|
## **JESUSCINA FOUNDATION**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
## **Objectives and activities**
Objectives for the year
It was the aim of the charity to:
- Seek for more funding to sponsor our work
- To keep on providing services to the community
- To solicit for more support in terms of food donation to help keep us in operation.
- Organise cooking sessions where dieticians will take us through healthy cooking practises.
- To build more network in the community thereby connecting and working with other organisations with the
- aim of supporting people in the community in the best way possible.
- To conduct ourselves and activities in dignity and in respect to each other.
The activities the foundation engaged in included,
- English Language Classes
- Translation services
- Community Hub operation on a weekly basis
- Providing NHS health checks at the food bank venue
- Community grocery operation on a weekly basis
- Sign posting people to the appropriate department where necessary
## **Public benefit**
The relief of needs for migrants in the UK who need help settling and building their lives in the UK and other people at social disadvantage who need support. By providing education, training and support, advice and counselling. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
The foundation operated the community fridge/hub to help provide food to beneficiaries on a weekly basis.
We provided translation services to migrants not from English speaking countries and has English as a communication barrier either in person or on phone. We also organised series of open lectures on zoom where professionals were invited to talk to us on pertinent issues. We managed to secure more food donation support from local stores to help keep us in operation. The foundation will need the continues support of both funders, voluntary donors and volunteers to continue serving the community in the best way possible.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## **JESUSCINA FOUNDATION**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Financial review**
The main source of income for the foundation is through application of funds from potential funders which were;
- Charitable Income
- Manchester City Council Grants
- New Look Fund
- National Lottery Community Fund
- Small Wood Grant
- Community Food Hub Fund
- Individual voluntary donors
Coop Belle Vue Academy still supporting us by hosting our food bank in the school premises. The main expenditure of the foundation remains making food and toiletry shopping to top up with the collection from the stores to stock the community fridge, transportation cost, insurance, DBS renewal purchases of logistics for the day to day running of our services and volunteer expenses. The foundation as at now do not have any permanent/part-time paid staff or trustee. We are all purely volunteers.
## **Organisational structure**
The final decisions for the charity lay with the trustees. Any major decisions, such as charitable activities, financial, legal are decided with the trustees’ meetings.
## **Induction and training of trustees**
During the reporting period the trustees were kept up to date as to their obligations with references to the Charity Commission guidance on public benefit. No new trustees were appointed during the year.
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **JESUSCINA FOUNDATION**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees' report was approved by the Board of Trustees.
..............................
Ms Harriet Nyarkoa Apau **Trustees**
Date: .............................................
## **JESUSCINA FOUNDATION**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF JESUSCINA FOUNDATION**
I report to the trustees on my examination of the financial statements of Jesuscina Foundation (the charity) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no 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 charity as required by section 130 of the Charities Act 2011.
2 the financial statements do not accord with those records; or
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
## **Peter Djabang FCCA**
**Aperx Consultants and Accountants Ltd** Chartered Certified Accountants 10 Bilton Dale Cottingham East Riding of Yorkshire HU16 5DB Date: ............................
## **JESUSCINA FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025**
|**Notes**
**Income from:**
Donations and legacies
2
Charitable activities
3
**Total Income**
**Expenditure on:**
Charitable activities
4
Other resources expended
5
**Total expenditure**
**Net income/expenditure and movement in funds**
Reconciliation of funds:
Fund balance at 1 January 2025
Fund balance at 31 December 2025|**Unrestricted**
**Funds**
**2025**
**£**
27,042
28,889
55,931
53,942
415
54,357
1,574
3,928
5,502|**Unrestricted**
**Funds**
**2024**
**£**
55,764
5,950
61,714
58,880|
|---|---|---|
|||-
58,880|
|||2,834
1,094|
|||3,928|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
## **JESUSCINA FOUNDATION BALANCE SHEET AS AT 31 DECEMBER 2025**
|**Notes**
**Non-current asset**
Equipment (Net Book)
7
**Current asset**
Cash at bank and in hand
Creditors amount falling due within one year
8
**Net Current Assets**
Total Assets
**The funds of the charity**
Unrestricted funds
9|**2025**
**£**
3,840
-|**2025**
**£**
1,662
3,840
5,502
5,502|**2024**
**£**
4,408
(480)|**2024**
**£**
-
3,928|
|---|---|---|---|---|
||||||
|||||3,928|
||||||
|||||3,928|
The financial statement were approved by the trustees on …........................
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Miss Harriet Nyaakoa Apau Trustees
## **JESUSCINA FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
Jesuscina Foundation is a charity based in England and Wales. The registered office is 35 Harrington Street, Gorton, Manchester M18 8UQ.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations, but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **JESUSCINA FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies (Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **JESUSCINA FOUNDATION**
## **Notes to the financial statements for the year ended 31 December 2025**
|2**Income from donations and legacies**
Donations and legacies
3**Income from charitable activities**
Grants
Performance related grants
4**Expenditure on charitable activities**
Travel
Stock
Food
Bank charges
Insurance
Computer
Donations
Marketing
Legal fees
Storage
Postage
Accountancy- Independent review
Volutary expenses
Salary
Fundraising cost
Sundry expenses
Skip hire
Analysis by fund unrestricted funds
5**Resources expended**
Cost of Equipment
Depr 20% x 2,077
NBV|**Unrestricted**
**Funds**
**Unrestricted**
**Funds**
2025
2024
£
£
27,042
55,764
28,889
5,950
**Charitable**
**activities**
**Charitable**
**activities**
2025
2024
£
£
1,287
4,579
30,817
38,115
2,428
3,589
-
10
210
191
-
156
600
5,752
490
2,933
-
30
-
2,895
156
150
300
480
1,800
-
8,633
-
6,300
-
368
-
552
-|
|---|---|
||53,942
58,880|
||53,942
58,880
2,077
415
-
1,662|
## **JESUSCINA FOUNDATION**
## **Notes to the financial statements (Continued) for the year ended 31 December 2025**
## 6 **Trustees**
Some of trustees received an allowance for the services they provided for the charity. The total allowance given to those
trustees amounted to £8,633
## 7 **Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes
|||2025|2024|
|---|---|---|---|
|||£|£|
|8|**Creditors amount falling due within one year**|||
||Accruals and deferred income|-|480|
## 9 **Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1**|||**At 31**|
|---|---|---|---|---|
||**January**|**Incoming**|**Resources**|**December**|
||**2025**|**Resources**|**expended**|**2025**|
||**£**|**£**|**£**|**£**|
|General funds|3,928|55,931|54,357|5,502|
||**At 1**|||**At 31**|
||**January**|**Incoming**|**Resources**|**December**|
|**Previous Year**|**2024**|**Resources**|**expended**|**2024**|
||**£**|**£**|**£**|**£**|
|General funds|1,094|61,714|(58,880)|3,928|