Registered wlth the Charlty Commlsslon Nl Charity registration number: NIC101864 Food fot Thought Africa Annual Trustees Report and Financial Statements Yèar Ehd8d 5 April 2023
Food for Thought Africa Content8 Page(s) Trustees and thelr advisors Annu81 trust888 report Statement of tNstees' responslbllltles Independent 8xaminerfs report Statement of flnanclal actlvities Balance sheet Notes to the acunt8 9-12
Food for Thought Africa Trustees and their advisors Trustees Maeve Mamell Denlse Kennedy Eamonn Marnell Bankers Ulster Bank Belfast Clty Office Donegall Square East Belf88t Independont examiner Andrew Mccracken 9 Kilboume Park Bangor BT19 1ES
Food for Thought Africa Annual trustees, report For the year ended 5 Apn'l 2023 Objoctlvos and Actlvltlos Food For Thought Afrlca ('FFfA") was es blished for th8 r8118f of poverty, the advancement of education and to promote the benefit of people who are in need as a result of poverty and lack of resourc88 (the beneficiarie8) In Africa (the aroa of benefft) without dlstinction of age, gender, disability. sexual orientation, nationality, ethnic identity, politlcal or religlou8 opinion and In partlcular to: Provlde or assist other8 in provi beneficiari8s in the area of benefit. ing food and developing food programme8 for the b) E8tabllsh, malntaln and m8n8ge or schools or centre8 for adult leamlng. perate wlth any local authorfty In the malntenance of Advance the education of the be education81 facilities and rosources I ficiaries by providing or assistlng in th8 provision of educ8tion818stsblishments in the area of benefit. d) Relieve sickness and distress amon people In the area of ben8frt by any me8ns. Relleve povety 8nd hung8r In th8 of benefit by 8ny ch8rlt8ble me8n8 and In p8rtlcular the provlslon of grants, loans and ttalnlng to enable poor people to establlsh and malnlaln projects whlch will enable them to releve theor own povety. Relieve unemployment and provide conditions of need In the area of ben r assist in the provision of housing for those who are In This year the main activities undertaken in re ation to these purposes were: Provlslon of a fooding programmé to Kasarln Primary School, Nairobi, Kenya - purpos8 a and d. In setting our obJectiv89 and planning our consideration to the Charity Commission fo that the activities have helped to achiev beneficiarie8. activltie8 for the year the trustees have given careful Northem Ireland's guidance on public benefit to ensure the tharity's purpo8e8 and provlde a benefrt to the
Food for Thought Africa Annual trustees, report (continued) For the year ended 5 April 2023 Achlev•ments and P•rforniance This year we were absolutety delighted to get Primary School in the outskirts of Nairobi. ur feeding programme up and running in Kasarini The feeding programme provides 8 cooked lu every day. By providing lunch in school we 8 education which gives them the opportunity t ch to 380 children from the surrounding slum areas courage the children to come to school and get an get themselv88 Out of poverty for good. We know from our experlence of runnlng feeqing programm88 In Africa for 16 year8 that our feedlng programmes cause academlc results to Impr ve dramatlcally whlch has 8 posltlve Impact on the chlld, thelr famlly and the whole communlty. The project is managed by our fornier schola hlp student Adan Noor who himseff benefitted from the feeding programme at Cheleta Prlmary Scho41. Adan Is doing a fantastlc Job and recenty cog4m8nted The lunch is really Important to th8 kids. It means 8 lot to them and their parents. Unem loyment Is hlgh, cost of Ilvlng Is hlgh and life is toughl I remember the difference It made to me at Ch leta. I was able to focus In dass because of good nutrttion and thanks to FFTA l achleved my dte8m of going to unlversity. Expandlng mlnds18 the ults'mate goal here., The trustees contsnue to seek new projects ard are working to identify new programmes and are currently working on a new feeding programme in a primary school in Kiambu County in the outskirts of Nairobi which we hope to have up and run ing in the new academic year. Financial Review The total incom8 for the year was £6,704 raised through voluntary donation8 Wlth £712 raised through glft ald rellef. Th18 represents an Increase of 71% on 188t year due to a larg8 one•off donatlon received. Donations to Afrlca were £3,067 expenses of £259 givlng an income of £3,378. The assets and liabilities are set out in the balance sheet with net current assets of £88,407.
Food for Thought Africa Annual trustees, report (continued) For the year ended 5 April 2023 Reserves Policy It Is the Board's policy to res8rv8 sufficient months. At the year end the reserves were a by the trustees, as they continue to identify n unds to ensure the ongolng operatlons of FFfA for 6 ove the minimum policy level and this is being reviewed w programmes, as detailed above. Structure, Governance and Management Th8 ch8rlty18 a trust and governed by a trust eed dated 4th May 2007. The trust is managed by a board of trustee appointed by resolution of a meeting of al Meetir@s of the trustees are held on a re meetings accounts are reviewed against bu funding for potential projects discussed and a which shall not be les8 than 3. A new trustee may be the trustees passed by a majority of those present. ular basis and at least twlce In every year. At these ets and forecasts. Existing projects are dlscussed and thorised. ReferencA and Admlnlstratlve Detslls Charlty Name Food For Thought Africa Reglstratlon numbor NIC 101864 Prlnclpal Addrnss 7 The Coutyard Old Wlndmlll R08d Crawfordsburn BT191XJ Trustees In th• reporting p•rlod Maeve Mamell Denise Kennedy Eamonn Mamell
Food for Thought Africa Statement of trustees, responsibilities The trustees are responsible for preparin the Annual Report and the financial statements in 8ccord8nce wlth applicable law and regulatioths. Law applicable to charities in Northern Irelan4 requires the trustees to prepare financial statements for each financial year which give a true and fa. view of the charity's financial activities during the year and of its financial position at the end of the ar. In preparing these financial statements, the trustees are required to: select sultable accountlng pollcles nd then appty them conslstently; make judgements and estimates th•t are reasonable and prudent: prepare the financial statements the going concem basls unless It is Inappropriate to presume that the charlty wlll contln e In operation. The trustees are responsible for keeping a untlng records that dlsdose with reasonable accuracy the flnanclal posftlon of the charlty at the en of the year. They are also responslble for 8afeguardlng the assets of the charlty and hence for tsklog reasonable steps for the preventlon and detectlon of fraud and other Irregularltles. Approved by the directors on 2 6114 0(r 2023 and signed on their behalf by Ma•v• Marn•ll D•nl•• K•nn•dy
Indendent examlnerfs rnport to th• chatity trustoes of Food for Thought Afrlca for th• y•ar •nd•d 5 Aprll 2023 I report on the accounts of the Trust for the ypar ended 5 April 2023, which are set out on pages 7 to 10. Re8pectlv• rnsponsiblllties of charlty trus and examlner As the charity's trustees you are responslbl the Charities Act (Northem Ireland) 2008. for the preparatlon of the accounts in accordance with It Is my rosponsibility to: examlne the accounts under section15 of the Charities Act follow the procedures laid down in e general Directions given by the Commission under section 65(9)(b) of the Charities Act state whether partlcular matters hav8 come to my attentlon Bagls of Indopondont oxamln8V8 rnport I have 8xamined your charity accounts as equired under 88Ction 65 of the Charit188 Act and my examlnatlon was carrled out In 8ccord8ne wlth the general Dlrectlons glven by the Charlty Commlssion for Northem Ireland under secti n 65(9)(b) of the Charities Act. My examinatlon Included a revlew of the accpuntlng records kept by the charlty and a comparison of the accounts presented with those records. | It also induded consideration of any unusual items or disdosures in the accounts, and seeking elanations from you as charlty trust8es concerning any such matters. My role 18 to state whether any materlal matters have come to my attention givlng m8 cause to believe: 1. That accounting records were not kept in accordance with section 63 of the Charities Act 2. Thal the accounts do not accord with |thos8 accounting records 3. That the attounts do not compty with the accounting r8quirements of th8 Charltl88 Act 4. That there is further information needed for a proper understanding of tha accounts to ba reached. Indondant •xamln•r'8 8tst•m•nt I hava completed my examinatlon and have above and, in connection with following the D no concerns in respect of the matters (1) to (4) listed rection8 of the Charity Commission for North8m Ireland. I have found no matters that require drawing your attention. Andrew Mccracken ACIS Independent examiner
9 Kilboume Park Bangor BT19 1ES 30 October 2023 Food for Thought Africa Statement of financial actlvities For the year ended 5 Apnl 2023 2023 Unr••trlcted funds 2023 Rostrlcted fund8 2023 Total fund8 2022 Total funds Note Incomlng re8ourco8 Don8tlon8 Gift Aid relief 5,992 712 5,992 712 3,337 587 Total Incomlng rn8ourcos 3.924 Re8ourc•• oxp•nd•d Afrlcan donatlons Prlntlng, stationery and deslgn Bank and visa fees Website domain (3,067) (38) (210) 11 (3,067 (38) (210) 11 (6,771) <38) (79) Totsl resourc•s oxpondod 6,900 Net Incomlngl(outgolng) rosourc•s 3,378 3,378 (2,976) Reconclliation of funds Funds brought forward Net Incomlngl(outgoing) resource8 85,029 3,378 85,029 3,378 88,005 (2,976) The Ststement of flnanclal 8Ctlvltles Includes 11 gains and losses On the year. ctivlties. All of the above amounts relate to contlnulng
Food for Thought Africa Balance sheet As at 5 Apnl 2023 2023 2022 Ngte(s) Flxod a880ts Tanglble assets Current assets Debtors Bank and cash 712 87 695 598 84 431 N•t currnnt assets 85,029 Unrestrlcted fundg Restricted funds 88,407 85.029 Total funds The notes on page 9 to 12 form part of these ;financial statements. Approv•d by the trusto•s on t6*1 0(12023 and signed on their behalf by: Ma•v• Marnell D•nls• K•nn•dy
Food for Thought Africa Notes to the financial ststements For the y88r ended 5 Apnl 2023 Accounting pollcies Ba•1• of pr•paratlon The financlal statements have been prepared under the historical cost convention and In accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic lof Ireland (FRS102) issued in October 2019 and the Financial Reporting Standard appiodable in the Unlted Klngdom and Republic of Irdand (FRS102), the Charitles Act (North•m Ireland) and the Charities (Accounts and Reports) Regulatlons (Northem Ireland) 2015. Fund accountlng Unrestricted funds are available for y8e at the discretion of the trustees in furtherance of the general objectlves of the charlty. Restricted funds are subjected to restrictions on their expenditure imposed by the donor. Incomlng ro8ourc•• All Income is recognised once the charity has entitlernent to the income, It Is probable that the inc(Nne will be received and the amount of Income receivable can be measured reliably. R•sourcos •xp•nd•d Expenditure is recognised as soon as there is a legal or constructive obligation committing the charlty to that expenditur8, It18 probable that settlement will be r8quired and the amount of the obligation can be measured reliably. Tanglbl• flx•d assets Tangible fixed assets are being written off over thoir anticipatod Uful lives on the following bases: Framing equipment 25bA straight line D•btor• Short term debtors are measured at transaction price, les8 any impaiment. Cr•dltors Creditor8 are recogn180d Inltlally at falr valu8 and 8ub8oquentty measured at amortiaed GO3t using the effective Interest method.
Food for Thought Africa Notes to the financial ststements (continued) For the year end8d 5 Apnl 2023 Tanglble flxod assets Framlng equlpmont Total Cost At 6 April 2022 Disposals 4,163 4,163 At 5 Aprll 2023 4.163 4,163 Deprnclatlon At 6 April 2022 Charge for the year Eliminated on disposals 4,163 4,163 At S Aprll 2023 4,163 4,163 Nat book value At 5 Aprll 2023 At 5 Aprll 2022 Dobtors 2023 2022 Glft ald repayment Prepayments 712 587 11 712 598 10
Food for Thought Africa Notes to the financial ststements (continued) For the year ended 5 Apnl 2023 Resources oxpended on charltable actlvftles 2023 Costs dlr•ctty all•catod to •ctlvftle8 By cost nature 2023 Support cost• allocated to actlvltl•• 2023 Total r•sourc•• expended 2022 Total r••ourc •xpendèd Donations to Africa 3,067 3,067 6,771 Total By fvnd 2023 Unrn•trlct•d fund8 2023 Restrlctod fund• 2023 Total fund• 2022 Total fund• Donatlons to Afrlca Total 3,067 3,067 6,771 Analys1• of n•t ass•ts b•twn fvnds 2023 Unrn•trlct•d fund• 2023 R••trlctod fund• 2023 Total fund• 2022 Total funds Tangible assets Debtorn Bank and cash 712 712 87 695 598 84.431 Total 88 407 85 029 6. Mov•m•nt In funds At 6 Aprfl 2022 Incomlng resourceg Outgolng rnsources Transfers b•tween fund• At 5 Aprll 2023 Unrnstrlct•d fund8 General funds Restrlct•d funds Restricted fund8 85,029 6,704 (3,326) 88,407 Total funds 85,029 6,704 (3,326) 88,407 11
Food for Thought Africa Notes to the financial statements (continued) For the y88r ended 5 April 2023 Related party transactlons There were no related party transactlon8 durlhg the year and no Trustee recelved any romuneratlon. 12