2025-04-30-accounts - Charity Meals

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REGISTERED COMPANY NUMBER: 14791223 (England and Wales) REGISTERED CHARITY NUMBER: 1202716

Report of the Trustees and

Financial Statements

for the Year Ended 30th April 2025

for

Charity Meals

Sadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

Charity Meals

Contents of the Financial Statements for the year ended 30th April 2025

		Page
Report of the Trustees	1	to	3
Report of the Independent Auditors	4	to	7
Statement of Financial Activities		8
Balance Sheet		9
Cash Flow Statement		10
Notes to the Cash Flow Statement		11
Notes to the Financial Statements	12	to	16

Charity Meals (Registered number: 14791223)

Report of the Trustees for the year ended 30th April 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th April 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

INTRODUCTION

Charity Meals was established to relieve hunger, poverty and hardship among vulnerable communities. In our second year, the charity continued to respond to growing humanitarian needs across multiple regions. Hunger rarely exists alone. It is closely tied to illness, lack of clean water, displacement and the collapse of healthcare systems. Our work during the year reflected this reality through practical action on the ground.

The charity exists to provide food assistance to those facing food insecurity and hardship. In areas affected by conflict or disaster. This extends to the provision of essential humanitarian support where survival is under threat.

Key areas of work included food distributions, community feeding initiative, humanitarian field partnerships and support for families facing crisis in the UK and internationally.

ACHIEVEMENTS AND PERFORMANCE

During the year, the charity delivered thousands of meals to families in need. Distributions took place in vulnerable communities affected by poverty, conflict and displacement. Local partners ensured safe delivery and effective monitoring.

The charity also developed operational systems to increase efficiency, accountability and reporting standards for all projects.

HUMANITARIAN AID AND MEDICAL SUPPORT

In certain areas, food insecurity was closely linked with illness and malnutrition. Families could not access even basic medicines. Where humanitarian need demanded, the charity accepted donated pharmaceutical goods and distributed them responsibly alongside food relief.

This was done to relieve suffering and protect life among the same beneficiaries already receiving food assistance. Medical aid was not delivered as a separate programme but as essential humanitarian support in environment with no healthcare access.

GOVERNANCE AND MANAGEMENT

Charity Meals is governed by its Board of Trustees,who are responsible for oversight, compliance and safeguarding charitable assets. No trustee received remuneration or expenses during the year.

The charity operates in accordance with UK charity law and maintains appropriate financial controls.

RISK MANAGEMENT

The trustees actively assess operational, financial and safeguarding risks. Mitigation includes partner due diligence, financial oversight and regular internal reviews.

PUBLIC BENEFIT STATEMENT

All activities are undertaken to deliver public benefit through the relief of hunger, hardship and human suffering.

STRATEGIC REPORT

Future plans

The trustees aim to expand food distributions, strengthen partnerships and develop sustainable local responses to hunger. Investment in governance and accountability remains a priority.

Page 1

Charity Meals (Registered number: 14791223)

Report of the Trustees for the year ended 30th April 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

14791223 (England and Wales)

Registered Charity number

1202716

Registered office

Windsor House 10 Manchester Road Bradford BD5 0QH

Trustees

K Atuahene Director S M Musa Director A Musa Director

Auditors

Sadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Charity Meals for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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Charity Meals (Registered number: 14791223)

Report of the Trustees for the year ended 30th April 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Sadofskys, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 20th January 2026 and signed on the board's behalf by:

A Musa - Trustee

Page 3

Report of the Independent Auditors to the Members of Charity Meals

Opinion

We have audited the financial statements of Charity Meals (the 'charitable company') for the year ended 30th April 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 30th April 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Page 4

Report of the Independent Auditors to the Members of Charity Meals

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 5

Report of the Independent Auditors to the Members of Charity Meals

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the charitable sector;
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, UK tax legislation, and data protection, anti-bribery, employment, environmental, health and safety legislation along with industry specific regulations and requirements.
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual,
suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud and irregularities relating to revenue recognition we:

performed checks on the bespoke CRM system which records and monitors donations;

To address the risk of fraud through management bias and override of controls, we:

performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims; and
reviewing correspondence with HMRC, relevant regulators, and the company's legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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Report of the Independent Auditors to the Members of Charity Meals

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Drant (Senior Statutory Auditor) for and on behalf of Sadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

20th January 2026

Page 7

Charity Meals

Statement of Financial Activities

for the year ended 30th April 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Investment income 3 Total EXPENDITURE ON Raising funds 4 Charitable activities 5 General Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted fund £ 394,281 1,297 395,578 224,680 296,989 521,669 (126,091) 218,725 92,634	Restricted funds £ 1,164,018 - 1,164,018 - 1,175,697 1,175,697 (11,679) 288,210 276,531	year ended 30/4/25 Total funds £ 1,558,299 1,297 1,559,596 224,680 1,472,686 1,697,366 (137,770) 506,935 369,165	period 11/4/23 to 30/4/24 Total funds £ 855,977 - 855,977 33,426 315,616 349,042 506,935 - 506,935

The notes form part of these financial statements

Page 8

Charity Meals (Registered number: 14791223)

Balance Sheet 30th April 2025

Unrestricted fund Notes £ CURRENT ASSETS Debtors 11 44,329 Cash at bank 74,290 118,619 CREDITORS Amounts falling due within one year 12 (25,985) NET CURRENT ASSETS 92,634 TOTAL ASSETS LESS CURRENT LIABILITIES 92,634 NET ASSETS 92,634 FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ - 279,531 279,531 (3,000) 276,531 276,531 276,531	2025 Total funds £ 44,329 353,821 398,150 (28,985) 369,165 369,165 369,165 92,634 276,531 369,165	2024 Total funds £ - 512,755 512,755 (5,820) 506,935 506,935 506,935 218,725 288,210 506,935

The financial statements were approved by the Board of Trustees and authorised for issue on 20th January 2026 and were signed on its behalf by:

A Musa - Trustee

The notes form part of these financial statements

Page 9

Charity Meals

Cash Flow Statement for the year ended 30th April 2025

year ended
30/4/25
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(160,231)
Net cash (used in)/provided by operating activities
(160,231)
Cash flows from investing activities
Interest received
1,297
Net cash provided by investing activities
1,297
Change in cash and cash equivalents in the
reporting period
(158,934)
Cash and cash equivalents at the beginning
of the reporting period
512,755
Cash and cash equivalents at the end of the
reporting period
353,821

period
11/4/23
to
30/4/24
£
512,755
512,755
-
-
512,755
-
512,755

The notes form part of these financial statements

Page 10

Charity Meals

Notes to the Cash Flow Statement for the year ended 30th April 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Interest received Increase in debtors Increase in creditors Net cash (used in)/provided by operations	year ended 30/4/25 £ (137,770) (1,297) (44,329) 23,165 (160,231)	period 11/4/23 to 30/4/24 £ 506,935 - - 5,820 512,755

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash	At 1/5/24 £	Cash flow At 30/4/25 £ £
Cash at bank	512,755	(158,934) 353,821
	512,755	(158,934) 353,821
Total	512,755	(158,934) 353,821

The notes form part of these financial statements

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Charity Meals

Notes to the Financial Statements

for the year ended 30th April 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation 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. DONATIONS AND LEGACIES

Restricted funds relate to emergency response, providing aid to conflict areas.

3. INVESTMENT INCOME

		period
		11/4/23
	year ended	to
	30/4/25	30/4/24
	£	£
Deposit account interest	1,297		-

continued...

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Charity Meals

Notes to the Financial Statements - continued for the year ended 30th April 2025

4. RAISING FUNDS

Raising donations and legacies

Postage and stationery Marketing Advertising Telephone Travelling Sundries Bank charges Digital exposure CHARITABLE ACTIVITIES COSTS Direct Costs £ General 226,028 GRANTS PAYABLE General The total grants paid to institutions during the year was as follows: Grant	Grant funding of activities (see note 6) £ 1,241,378	year ended 30/4/25 £ 434 50,134 54,205 12,552 1,519 679 486 104,671 224,680 Support costs (see note 7) £ 5,280 year ended 30/4/25 £ 1,241,378 year ended 30/4/25 £ 1,241,378	period 11/4/23 to 30/4/24 £ 384 32,500 - 457 - - 85 - 33,426 Totals £ 1,472,686 period 11/4/23 to 30/4/24 £ 310,000 period 11/4/23 to 30/4/24 £ 310,000

5. CHARITABLE ACTIVITIES COSTS

6. GRANTS PAYABLE

continued...

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Charity Meals

Notes to the Financial Statements - continued

for the year ended 30th April 2025

7. SUPPORT COSTS

General

Governance costs £ 5,280

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

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|||| |---|---|---| |period| |11/4/23| |year ended|to| |30/4/25|30/4/24| |£|£| |Auditors' remuneration|3,000|-|

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9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th April 2025 nor for the period ended 30th April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th April 2025 nor for the period ended 30th April 2024.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total| |fund|funds|funds| |£|£|£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|257,767|598,210|855,977| |EXPENDITURE ON| |-| |Raising funds|33,426|33,426| |Charitable activities| |General| |5,616|310,000|315,616| |Total|39,042|310,000|349,042| |NET INCOME|218,725|288,210|506,935| |TOTAL FUNDS CARRIED FORWARD|218,725|288,210|506,935|

----- End of picture text -----

continued...

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Charity Meals

Notes to the Financial Statements - continued for the year ended 30th April 2025

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Accrued expenses 13. MOVEMENT IN FUNDS At 1/5/24 £ Unrestricted funds General fund 218,725 Restricted funds Emergency response 288,210 RESTRICTED - 288,210 TOTAL FUNDS 506,935 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 395,578 Restricted funds Emergency response 176,662 RESTRICTED 987,356 1,164,018 TOTAL FUNDS 1,559,596	2025 £ 44,329 2025 £ 22,529 1,176 5,280 28,985 Net movement in funds £ (126,091) (8,679) (3,000) (11,679) (137,770) Resources expended £ (521,669) (185,341) (990,356) (1,175,697) (1,697,366)	2024 £ - 2024 £ 3,900 - 1,920 5,820 At 30/4/25 £ 92,634 279,531 (3,000) 276,531 369,165 Movement in funds £ (126,091) (8,679) (3,000) (11,679) (137,770)

continued...

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Charity Meals

Notes to the Financial Statements - continued for the year ended 30th April 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Restricted funds Emergency response TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 257,767 Restricted funds Emergency response 598,210 TOTAL FUNDS 855,977	Net movement At in funds 30/4/24 £ £ 218,725 218,725 288,210 288,210 506,935 506,935 Resources Movement expended in funds £ £ (39,042) 218,725 (310,000) 288,210 (349,042) 506,935

14. RELATED PARTY DISCLOSURES

Donations of £115,318 were paid to Orphans in Need (1144812), a registered charity of England and Wales, which is a related party by common trusteeship.

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