REGISTERED CHARITY NUMBER: 1205834
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD 21 NOVEMBER 2023 TO 31 OCTOBER 2024
FOR
The Feeding Trust
MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ
The Feeding Trust
CONTENTS OF THE FINANCIAL STATEMENTS for the Period 21 November 2023 to 31 October 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | ||
| Notes to the Financial Statements | 7 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
The Feeding Trust
REPORT OF THE TRUSTEES
for the Period 21 November 2023 to 31 October 2024
The trustees present their report with the financial statements of the charity for the period 21 November 2023 to 31 October 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
We help children and young people with Paediatric Feeding Disorders (PFD) to develop a lifelong, healthy relationship with food . We aim to: Reduce the barriers to accessing evidence based treatment, empower families and the wider community through advocacy, support and advice, and raise awareness of PFD through research, education and training.
Significant activities
The Feeding Trust's objectives are outlined in its Theory of Change, which encompasses four key pillars:
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The Feeding Clinic: Providing specialised support and services to families.
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Education & Training: Delivering training for parent, educational staff and health professionals.
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Research: Conducting research to enhance understanding and improve practices in the field.
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Advocacy and Awareness Raising: Promoting the charity's mission and advocating for systemic changes.
More information about these activities is available on our website: www.feedingtrust.org.
Public benefit
Achievements and Performance
In the past year, The Feeding Trust has successfully delivered significant public benefits through its programs and initiatives. Key achievements include:
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Clinical Services: Supported 70 families through The Feeding Clinic.
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Education & Training:
Teachers and educational staff in schools.
Delivered training to 80 health professionals.
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Webinars: Conducted online sessions for 80 parents and professionals.
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Parent Advice Groups: Facilitated support groups for 60 parents.
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Advocacy and Awareness: Presented three short talks at conferences, reaching large audiences.
These activities demonstrate our commitment to improving lives and fostering a greater understanding of feeding challenges. Our work aligns with the Charity Commission's guidance on providing public benefit.
Social Impact - Client Quotes
"The Feeding Trust offer an amazing service. Other areas NEED organisations like them. My area has no treatment for feeding difficulties - there's been no help from my GP or any other local service."
"When I mention my son has PFD, I am met with blank stares and confusion. I believe that health and educational professionals would hugely benefit from training and awareness which would in then turn massively help people with a PFD. Many times I've had to explain to health professionals what PFD is in order for them to begin to understand my son's difficulties, but if the knowledge and understanding were already there it would take a huge strain off an already stressful situation."
Case Study
"Godzilla is dead and buried. I'm not frightened of food anymore, but my body needs to get used to things."
Cameron was referred to our charity aged 10. He had a complex medical and social history, diagnosed with ADHD (medicated), Autism, developmental delay & trauma associated with being taken into care aged 2 1/2. He was under weight and only ate smooth baby foods (jars and custard pots). Cameron was in a mainstream school and was desperate to learn how to eat the same foods as his friends before starting secondary school. He had significant feeding difficulties, and his oral motor and self-help skills were extremely delayed - he had never eaten anything other than baby food from a jar. Previous attempts to eat this food resulted in an extreme 'fight or flight' reaction. He likened this to a monster, 'Godzilla'. He couldn't go to birthday parties or on school trips because of his difficulties with eating and food. Over a period of 18 months, Cameron attended 10 intensive therapy sessions at our feeding clinic. We worked directly with him, his family and school staff to develop the skills he needed to learn to eat. By the end of therapy, Cameron had:
1) Learnt to eat freshly prepared, age-appropriate versions of jar foods eg pasta bakes, risotto, casserole.
2) Learnt a 'scientific strategy' for exploring new foods, that stopped the 'fight or flight' reaction.
3) Was self feeding using age-appropriate cutlery.
4) Had learnt to help prepare and cook food.
5) Could eat out in restaurants, at school and go on school trips.
- 6) Gained weight and growth was within typical parameters.
Cameron's parents have given full consent to use this case study here
FINANCIAL REVIEW
Financial position
The Feeding Trust ensures robust financial oversight through the preparation and review of quarterly management accounts. These accounts are prepared by a qualified accountant, reviewed by the Treasurer, and shared with the Board at quarterly meetings. This process ensures transparency and accountability
Page 1
The Feeding Trust
REPORT OF THE TRUSTEES
for the Period 21 November 2023 to 31 October 2024
FINANCIAL REVIEW
Reserves policy
The charity maintains reserves equivalent to three months of operating costs, amounting to £30,000. This policy ensures that the charity can continue its work in the event of unexpected financial challenges.
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
The Feeding Trust is a Charitable Incorporated Organisation (CIO). A CIO is a legal structure specifically designed for charities in the UK, combining the benefits of incorporation (such as limited liability for trustees) with the simplicity of being regulated solely by the Charity Commission. This structure provides a clear framework for governance, management, and accountability.
Recruitment and appointment of new trustees
The Feeding Trust recruits trustees through an open and transparent process to ensure diversity and the inclusion of individuals with the necessary skills and experience. Potential trustees are identified through community networks, professional networks, and advertisements. Candidates are interviewed, and their suitability is assessed based on the charity's needs.
Organisational structure
The Feeding Trust is governed by its Board of Trustees, who are responsible for providing strategic oversight and ensuring compliance with legal and regulatory requirements. The charity uses the Charities Excellence Framework to monitor and improve its operations. Key areas reviewed include:
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Impact, income, resilience, and sustainability
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Funding
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Legal and compliance
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Safeguarding * Strategy
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People management
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Operational efficiency
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Risk management
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Communications
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Leadership, integrity, diversity, and accountability
The Board has appointed Natalie Raven Morris as the Chief Executive Officer (CEO). The CEO's responsibilities include:
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Overseeing day-to-day operations and implementing the charity's strategic goals.
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Managing the charity's staff, resources, and finances.
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Acting as the main point of contact for stakeholders, including donors, beneficiaries, and regulatory bodies.
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Developing and executing fundraising strategies.
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Ensuring compliance with policies and legal requirements.
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Supporting the Board with relevant reports and data to aid decision-making.
Related parties
During the year Hannah Daws, a trustee, was paid as an associate nutritionist for a period of 8 months. This was considered "essential" for the Charity due to short term maternity cover and issues with recruiting staff
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1205834
Principal address
17 The Square Alvechurch Birmingham B48 7LA
Trustees
H Daw (appointed 21.11.23) Dr R Horniblow (appointed 21.11.23) Dr H Grindulis (appointed 21.11.23) H Wetherell (appointed 21.11.23)
Page 2
The Feeding Trust
REPORT OF THE TRUSTEES for the Period 21 November 2023 to 31 October 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Mark B Blackwell ACMA MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ Feb 13, 2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
H Daw H Daw (Feb 13, 2025 14:31 GMT)...................................................................................... H Daw - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE FEEDING TRUST
Independent examiner's report to the trustees of The Feeding Trust
I report to the charity trustees on my examination of the accounts of The Feeding Trust (the Trust) for the period 21 November 2023 to 31 October 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Mark B Blackwell ACMA The Chartered Institute of Management Accountants
MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ
Date: .............................................
Page 4
The Feeding Trust
STATEMENT OF FINANCIAL ACTIVITIES for the Period 21 November 2023 to 31 October 2024
| Unrestricted | ||
|---|---|---|
| fund | ||
| Notes | £ | |
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 2,266 | |
| Charitable activities | ||
| Charitiable Objectives | 144,967 | |
| Other trading activities | 2 | 6,695 |
| Total | 153,928 | |
| EXPENDITURE ON | ||
| Raising funds | 9,798 | |
| Charitable activities | ||
| Charitiable Objectives | 153,163 | |
| Total | 162,961 | |
| NET INCOME/(EXPENDITURE) | (9,033) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | (40,784) | |
| TOTAL FUNDS CARRIED FORWARD | (49,817) |
The notes form part of these financial statements
Page 5
The Feeding Trust
STATEMENT OF FINANCIAL POSITION
31 October 2024
----- Start of picture text -----
||||
|---|---|---|
|Unrestricted|
|fund|
|Notes|£|
|CURRENT ASSETS|
|Debtors|5|5,045|
|Cash at bank|38,566|
|43,611|
|CREDITORS|
|Amounts falling due within one year|6|(93,428)|
|NET CURRENT ASSETS/(LIABILITIES)|(49,817)|
|TOTAL ASSETS LESS CURRENT LIABILITIES|(49,817)|
|NET ASSETS|(49,817)|
|FUNDS|8|
|Unrestricted funds|(49,817)|
|TOTAL FUNDS|(49,817)|
----- End of picture text -----
The financial statements were approved by the Board of Trustees and authorised for issue on .............................................Feb 13, 2025 and were signed on its behalf by:
H Daw H Daw (Feb 13, 2025 14:31 GMT)............................................. H Daw - Trustee ............................................. H Grindulis - Trustee
The notes form part of these financial statements
Page 6
The Feeding Trust
NOTES TO THE FINANCIAL STATEMENTS for the Period 21 November 2023 to 31 October 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.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2.
OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | |
|---|---|
| £ | |
| Training & Other Income | 6,695 |
3.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 October 2024.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 October 2024.
4. STAFF COSTS
The average monthly number of employees during the period was as follows:
| Medical Advisors Administration |
6 1 |
|---|---|
| 7 |
No employees received emoluments in excess of £60,000.
continued...
Page 7
The Feeding Trust
NOTES TO THE FINANCIAL STATEMENTS - continued for the Period 21 November 2023 to 31 October 2024
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Other debtors Prepayments CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other loans (see note 7) Trade creditors Deferred Income Accrued expenses LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Other loans |
£ 1,540 583 2,922 5,045 £ 9,624 2,485 80,289 1,030 |
£ 1,540 583 2,922 |
|---|---|---|
| 5,045 | ||
| 93,428 | ||
| £ 9,624 |
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
7. LOANS
8. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
Net At movement At 21.11.23 in funds 31.10.24 £ £ £ (40,784) (9,033) (49,817) (40,784) (9,033) (49,817) Incoming Resources Movement resources expended in funds £ £ £ 153,928 (162,961) (9,033) 153,928 (162,961) (9,033) |
Net At movement At 21.11.23 in funds 31.10.24 £ £ £ (40,784) (9,033) (49,817) (40,784) (9,033) (49,817) Incoming Resources Movement resources expended in funds £ £ £ 153,928 (162,961) (9,033) 153,928 (162,961) (9,033) |
|---|---|---|
| (9,033) |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 October 2024.
Page 8
The Feeding Trust
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Period 21 November 2023 to 31 October 2024
£
INCOME AND ENDOWMENTS
| Donations and legacies Donations Other trading activities Training & Other Income Charitable activities Grants Commissioned Income Private Income Total incoming resources EXPENDITURE Raising donations and legacies Fundraising Costs Website, Promotion & Marketing Charitable activities Wages Pensions Rates and water Insurance Light and heat Telephone Office Supplies Sundries Rent Computer and related costs Cleaning Costs Administration Support Repairs & Renewals Accountancy Fees (non IE) Professional Subcontractors Therapy Equipment Staff Training Subscriptions Legal Expenses Bad Debts Travel Support costs Finance Bank charges Governance costs Independent Examination Total resources expended Net expenditure |
2,266 6,695 50,400 58,352 36,215 144,967 153,928 4,920 4,878 9,798 109,916 1,596 367 394 3,553 1,006 1,535 215 10,200 1,308 792 5,497 484 3,202 6,158 895 355 2,319 431 740 1,150 152,113 330 720 162,961 (9,033) |
|---|---|
This page does not form part of the statutory financial statements
Page 9
FT002-Charities report - Final - 25-02-03 (3)
Final Audit Report 2025-02-13
Created: 2025-02-13 By: MARK BLACKWELL (mark@mhrconsultancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA9IhA_jTkbSbWRunhBvY9Bl8mgHky7Vuz
"FT002-Charities report - Final - 25-02-03 (3)" History
Document digitally presigned by IRIS Software Group Ltd.
2025-02-06 - 11:35:46 GMT
Document created by MARK BLACKWELL (mark@mhrconsultancy.co.uk) 2025-02-13 - 14:28:01 GMT
Document emailed to hannah@feedingtrust.org for signature 2025-02-13 - 14:29:05 GMT
Email viewed by hannah@feedingtrust.org 2025-02-13 - 14:30:41 GMT
Signer hannah@feedingtrust.org entered name at signing as H Daw 2025-02-13 - 14:31:21 GMT
Document e-signed by H Daw (hannah@feedingtrust.org) Signature Date: 2025-02-13 - 14:31:23 GMT - Time Source: server
Agreement completed.
2025-02-13 - 14:31:23 GMT