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Registered with the Charity Commission Ni Charity registration number: NIC101864
Food for Thought Africa
Annual Trustees Report and Financial Statements Year Ended 5 April 2025
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Food for Thought Afnca
| Page(s) | |
|---|---|
| Contents | |
| 1 | |
| Trustees and their advisors | |
| Annual trustees report | 2-3 |
| Statement of trustees’ responsibilities | + |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notestotheaccounts | 8-11 |
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Food for Thought Afnca
Trustees and their advisors
Trustees
Maeve Marneii Denise Kennedy Eamonn Marnell
Bankers
Ulster Bank Belfast City Office Donegall Square East Belfast
Independent examiner
Andrew McCracken 9 Kilboume Park Bangor BT19 1ES
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Food For Thought Africa
Annual trustees’ report For the year ended 5 April 2025
OBJECTIVES AND ACTIVITIES
ion and , Food For Thought Africa was established for the relief of poverty, the advancement of educat ‘ to promote the benefit of people who are in need as a result of poverty and lack of resources= e beneficiaries) in Africa (the area of benefit) without distinction of age, gender, soins sexu orientation, nationality, ethnic identity, political or religious opinion and in particular to: a) Provide or assist others in providing food and developing food programmes for the beneficiaries in the area of benefit b) Establish, maintain and manage or co-operate with any local authority in the maintenance of schools or centres for adult leaming ce) Advance the education of the heneficiaries by providing or assisting in the provision of educational facilities and resources in educational establishments in the area of benefit d) Relieve sickness and distress among people in the area of benefit by any means c) Relieve poverty and hunger in the area of benefit by any charitable means and in particular the provision of grants, loans and training to enable poor people to establish and maintain projects which will enable them to relieve their own poverty f) Relieve unemployment and provide or assist in the provision of housing for those who are in conditions of need in the area of benefit. This year the main activities undertaken in relation to these purposes were: Provision of feeding programmes to Kasarini Primary School and Thindiqua Primary School, Nairobi, Kenya— purpose 4 and d. In setting our objectives and planning our activities for the year the trustees have given careful epee ” the Charity Commission for Norther Ireland's guidance on public benefit to ensure that ine activities have helped to achieve the charily’s purposes and provide a benefil to the beneficiaries. ACHIEVEMENTS AND PERFORMANCE This year we continued our feedin in Thindi Ss stipes eee° as Nairobi and Kasarini Primaryg programme Schooi inin Thindiqua Nairobi. Primary School in Kiambu Countyoe} setsucation “tadngBy programmewhi providingi provides alunch in scho c o loked we; encourage lunch to 1123 the children fromto come the to surrounding school andslumget a reasn which gives them the opportunity to get themselves out of poverty for good. We know from our experience of running feeding programmes in. Africa for 18 years that our feedin oe oes cause academic results to improve dramatically which has a nositive impact on the a“ their family and the whole community. gies ison. The project is managed by our former scholarshi '[ite][ 5] feeding p student Adan Noor who himself be programme at Cheleta Primary School. le[ia]
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Food For Thought Afnca
Annual trustees’ report (continued)
For the year ended 5 April 2025
The trusiees continue to seek new projecis and are working with Adan to identify new programmes io support.
FINANCIAL REVIEW The total income for the year was £5,274 raised through voluntary donations with £490 rareen through aift aid relief. This represents a decrease of 12% on iast year. Donations to Africa were & 20,205 with expenses of £764 giving a deficit of £15,695.
The assets and liabilities are set out in the balance sheet with net current assets of £64,565. Reserves Policy | oa & is the Board’s policy to reserve sufficient funds to ensure the ongoing operations of TTA fors months. At the year end the reserves were above the minimum policy level and this is being reviewed by trustees, as they continue to identify new programmes, as detailed above.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The charity is a trust and governed bya trust deed dated 4'" May 2007, The trust is managed by a board of trustees which shall not be less than 3, A new trustee may be appointed by resolution of a meeting of all the trustees passed by a majority of those present. Meetings of the trustees are held on a regular basis and at least twice in every year. At these meetings accounts are reviewed against budgets and forecasts. Existing projects are discussed and funding tor potential projects discussed and authorsed.
REFERENCE AND ADMINISTRATIVE DETAILS
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Charity Name Food For Thought Africa
Registration number
NIC 101864
Principal Address 7 The Courtyard Old Windmill Road Crawfordsburn BT19 1XJ
Trustees in the reportina period Maeve Marnell Eamonn Marnell Denise Kennedy
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Food for Thought Africa
Statement of trustees’ responsibilities
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations Law applicabie to chanties in Norther ireland requires the trustees to prepare financiai statements Tor each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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. make judgements and estimates thai are reasonable and prudent, * prepare the financial statements on the going concem basis unless it Is Inappropriate to presume that the charity will continue in operation.
The trustees are responsible forkeeping accounting records that disclose with reasonable accuracy the financial position of the charity at the end of the year. They are also responsible for safequarding the assets of the charity and hence fortaking reasonabie steps for the prevention and detection of fraud
and other irregularities.
Approved by the directors on 1@/ 4 | && -2025 and signed on their behalf by
Maeve Marneli
Denise Kennedy
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independent examiner's report to the charity trustees of Food for Thought Africa for the year ended 5 April 2025 | report on the accounts of the Trust forthe year ended 5 April 2025, which are set out on pages 7 to 10.
Respective responsibilities of charity rustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northem Ireland) 2008.
it is my responsibility to:
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e examine the accounts under section 65 of the Chanties Act e follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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- state whether particular matters have come to my attention
Rasis of independent examiner’s report 7 | have examined your charity accounts as reauired under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as chanty trustees conceming any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
- That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached.
independent examiner’s statement
i have completed my examination and have no concems in resnect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
Andrew McCracken ACIS Independent examiner
9 Kilbourne Park Bangor BT19 1ES
29 December 2025
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Food for Thought Afnca
Statement of financial activities For the year ended 5 April 2025
| Note | 2025 Unrestricted funds £ |
2025 Restricted funds £ |
2025 Total funds £ |
2024 Totai funds £ |
|
|---|---|---|---|---|---|
| Incoming resources Donations Gift Aid relief |
4,784 499 |
- - |
4,784 490 |
5,362 626 |
|
| Total incomingresources | 5274 | - | 5,274 | 5,988 | |
| Resources expended Africandonations Printing, stationeryand design Bankand visafees |
4 | (20,205) (10) (754) |
- - - |
(20,205) (10) (754) |
(13,228) (86) (610) |
| Website domain | - | - | - | ||
| Total resources expended | (20,969) | - | (20,969) | (14,135) | |
| Netincoming/(outgoing) | (15,695) | - | (15,695) | 8,147 | |
| resources | |||||
| Reconciliation offunds Funds broughtforward Netincoming/(outgoing) |
80,260 (15,695) |
- . |
80,260 (15,695) |
88,407 8,147 |
|
| resources | |||||
| 64.565 | - | 64.565 | 80.260 |
The Statement of financial activities includes all gains and losses in the year.
All of the above amounts relate to continuing activities.
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Balance sheet As at 5 April 2025
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2825 2024
Noteisi = = £ £
Fixed assets
Tangible assets 2 - -
Current assets
Debtors 3 490 626
Bank and cash 64,075 79,672
64,565 80,296
Current liabilities
Creditors 4 . eee
Net current assets 64,565 80,260
Unrestricted funds 64,565 80,260
Restricted funds : diinctitinnisliiaiiendit
Total funds 6,7 64,565 _ 88,260
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The notes on nage & to 17 form nan of these Tinanciai statemenis. Approved by the trustees on 1% /) / 26 -2626 and signed on their behalf by:
Maeve Marneii
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Denise Kennedy )
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4 Accounting poticies
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Notes to the financial statements For the year ended5 April 2025
Basis of preparation 3 | The financial 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 applicabiein the UK and Republic of ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard anoiicabie in the United Kingdom and Renubiic of reiand (FRS 102), the Charities Act (Northem ireland) and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. '
Fund accounting . Linrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. ,
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
incoming resources All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can he measured reliably.
Resources exnended Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Tangible fixed assets
Tangible fixed assets are being written off over their anticipated useful lives on the following bases:
Framing equipment 25% straight line
Debtors
Shart term debtors are measiired at transaction orice, less any imnairment.
Creditors Creditors are recognised initially at fair value and subsequentlyq y mmeasured at amortised cost using the effective interest method.
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Notes to the financial statements (continued) For the year ended5 April 2025
| 8 | Tanglefxn2sssts | |||||
|---|---|---|---|---|---|---|
| Framing equipment £ |
Total £ |
|||||
| Cost At6April2024 |
4.163 | 4.163 | ||||
| At 5April 2025 | 4.163 | 4,163 | ||||
| Depreciation At 6 April 2024 |
4.163 | 4.163 | ||||
| At 5April 2025 | 4,163 | 4,163 | ||||
| Net book value | ||||||
| At 5 April 2024 | - | ‘ | ||||
| At 5 April 2025 | ; | ; | ||||
| 3. | Debtors | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Gift aid repayment | E | |||||
| ares: | Sewers | |||||
| 4. | Creditors | |||||
| 225 | 2024 | |||||
| t | £ | |||||
| Amountsowed to related parties | So | |||||
| pine | aD | at | 32 | |||
| 9 |
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Notes to the financial statements (continued) For the year ended5 April 2025
| spcet | Costs directly allacated to |
Support costs allocated |
Total resources exnended |
Total resources expended |
|---|---|---|---|---|
| Donations toAfrica | & 20,205 |
€ - |
& 20,205 |
oes... 13,228 |
| eee DonationstoAfrica |
Unresticted funds £ oaSe |
Restricted funds £ PSSEE2 |
Tota funds £ —__20,205_ |
Totai funds £ ___13,228 |
| 6. Analysis ofnet assets between |
6. Analysis ofnet assets between |
funds | ||||
|---|---|---|---|---|---|---|
| 2625 Linrestrictest |
2835 Restricts |
2625 Totat |
2024. Totar |
|||
| aris | juris | furdcis | funds | |||
| = | = | = | 4 | |||
| Tangible assets | - | : | - | ‘ | ||
| Debtors Bank and cash |
490 64,075 |
é s |
490 64,075 |
626 79,672 |
||
| — | fon | eeeo. | fn,260 | |||
| 7. Movement in funds |
||||||
| At 6April 2024 |
Incoming resources |
Outgoing resources |
Tranefere between |
At5April | April 2025 |
|
| turds | ||||||
| Unrestricted funds | ||||||
| General funds Restricted funds |
80,260 | 5274 ' |
(20,969) | . | 64,565 | |
| Restricted funds | . | . | i | |||
| Total funds |
80,260 | : 5.274 |
(20,969) | 64,565 |
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Food to: Thee ae
Notes to the financial statements (continued) For the year ended 5 April 2025
of Tae Trust, At the year ond Sis tvsous wore owed MF ORs: Tle; Tor[oxpsensss][ qnosmed][ on][Gener] There were no other related party transactions during the year and no Trustee received any remuneration.