Company registration number 02394988 (England and Wales)
Charity registration number 328273 (England and Wales)
FOOD FOR THE HUNGRY UK
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
FOOD FOR THE HUNGRY UK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
M Viso
T Alqassis
E Sibanda
Country of incorporation
United Kingdom
02394988
(England and Wales)
Charity registration
England and Wales
328273
Registered office
15 Palace Street
NORWICH
Norfolk
United Kingdom
NR3 1RT
Auditor
Sumer Auditco Limited
15 Palace Street
NORWICH
Norfolk
United Kingdom
NR3 1RT
FOOD FOR THE HUNGRY UK
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
Independent auditor's report
7 - 9
Statement of financial activities
10
Balance sheet
11
Notes to the financial statements
12 - 21
FOOD FOR THE HUNGRY UK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The trustees , who are also directors of the charity present their report and financial statements for the year ended 30 September 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 Deed of Trust, the Companies Act 2006 and "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)".

The trustees would like again to take this opportunity to thank all the supporters of FH-UK for their prayers and generous gifts of time and money and the staff and volunteers in the UK and overseas for sacrificially sharing their lives with the needy.

Objectives and activities

Food for the Hungry (FH-UK) is a Christian organisation committed to working with poor people to overcome hunger and poverty. We work with Food for the Hungry Inc. and FH Association to channel our support through a single international implementation arm to Country offices in over 16 of the world's poorest countries.

FH-UK seeks to create public benefit and to share the love of Christ by raising funds for FH work overseas and through informing and engaging people in the UK about the causes of physical and spiritual hunger and poverty, sharing its vision of community and the appropriate Christian responses to all forms of poverty.

FH-UK continues to facilitate the visit of teams from this country to FH field locations. Teams number 2-15 people, and are generally of approximately 1-2 weeks' duration.

FH-UK conducts its programmes without illegal discrimination

Main specific objectives for the year included:

- Transition of operations from volunteers to Food for the Hungry Inc. staff

- Obtaining grants for specific FH country projects

- Raising money for overseas appeals

- Supporting the existing base of individual sponsors

Public benefit

The trustees have complied with their duty to have due regard to the Charities Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Staff and Volunteers

The Charity has no permanent employees, instead operations are managed by Food for the Hungry Inc. staff. The Charity maintained one external bookkeeper.

Strategic report

On 13 February 2025, the trustees adopted the strategic goal to pivot towards growth while ensuring alignment with F ood for the Hungry, Inc.

Achievements and performance

Field activities and UK Government (UK Aid Direct) funding

Funding was limited for the financial year 2025 for international development in general, which affected our ability to fund new projects.

FOOD FOR THE HUNGRY UK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

Country Activities

During FY25, FH UK continued to direct funding toward high-impact development programs in Bangladesh, Burundi, and Uganda. These investments supported livelihoods, climate smart agriculture, entrepreneurship, food security, nutrition, and access to safe water. The results demonstrate effective use of available resources and provide a strong platform for future program growth across FH’s wider country portfolio.

In Bangladesh, funding to the Sustainable Fisheries Project strengthened livelihoods and resilience among indigenous communities in Tanore and Godagari. Household income increased by more than 5%, food insecurity declined, and all trained farmers adopted climate-smart practices. Women’s participation in community leadership also increased. In addition, a new water system provided safe drinking water to 1,801 people, reduced water collection time from more than 40 minutes to under 10 minutes and contributed to a 13% reduction in waterborne illnesses.

In Burundi, investments in entrepreneurship, savings groups, cooperatives, and climate smart agriculture delivered significant economic and agricultural gains. Savings group membership increased from 1,666 to 3,300, while maize yields rose from 2.0 tons per hectare to 3.4 tons per hectare. Maize and bean productivity increased by 63.23% and 50.25%, respectively. Household food security improved from 3.4 to 5.6 months per year, and 61% of participating farmers gained access to health insurance. A total of 277 farmers joined cooperatives and profitable associations, exceeding the project target.

In Uganda, FH UK funding supported the installation of a piped water system serving 480 households in the Labworeng community. The intervention reduced travel time to water points by more than 30 minutes per trip and improved hygiene and sanitation practices among approximately 2,000 schoolchildren and community members. Training of a local water management committee strengthened community ownership and the long-term sustainability of the system.

FH UK also supported the rollout of FH’s new UNLOCK program model across all three countries. Staff were trained, implementation commenced, and programs are increasingly aligned with FH’s strategic focus on resilience, community ownership, and sustainable development.

Despite these achievements, the funding environment remains challenging as institutional donors redirect resources toward global emergencies, including conflict and climate-related disasters. FH UK will therefore need to continue diversifying its funding base, strengthening investor engagement, and demonstrating the measurable value generated through its programs.

Overall, FY25 funding delivered strong and measurable returns in the form of increased household income, improved agricultural productivity, expanded financial inclusion, better food security, greater access to safe water, and improved public health. These results reflect responsible stewardship of resources and reinforce FH UK’s commitment to sustainable, community-led development.

FOOD FOR THE HUNGRY UK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -

Fundraising activities:

Income decreased in 2025 to £56,772 from £180,900 in 2024.

The income raised for major projects in 2025 was as set out below:

2025
2024
£
£
Child Focussed Community Transformation - Burundi
25,517
44,601
Better Tomorrow Project - Burundi Mwumba
8,850
15,176
Kenya
2,740
2,934
Bangladesh - GOAC
-
24,750
Bangladesh Fisheries
-
49,191
Bangladesh
7,033
10,440
Emergency relief
9
45
Catalogue gifts
127
18
Child Focussed Community Transformation - Other
12,496
11,957
Teams
-
21,788
Total
56,772
180,900
Financial review

At the year ended 30 September 2025 the Charity's reserves stood at £50,439. This figure is considered consistent with meeting the objectives set out by the trustees above.

The results of the company for the year ended 30 September 2025 are set out in the attached financial statements drafted in accordance with the Companies Acts.

Reserve policy

Generally the trustees do not seek to hold large reserves. Historically the trustees have considered it prudent to retain sufficient reserves to enable the charity to operate for 1-2 years on regular but lower levels of income. In addition the trustees hold additional reserves to fund new income raising opportunities and to manage short-term fluctuations in the funding of individual projects. This policy was maintained in 2025 based on the Charity's current administrative cost base.

Investment policy and objectives.

There are no investments of the company, other than savings and deposit accounts that provide ready access to the funds.

The policy of the company is:

1. Monies must not be invested in any instrument where ethical or reputational issues are contrary to the values of FH-UK or Food for the Hungry, Inc.

2. The principal or capital amounts invested must not be at risk.

Risk management

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Charity and Community insurance has been secured through Ansvar Insurance.

FOOD FOR THE HUNGRY UK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
Plans for future periods

Programmes

- Mubauv, Burundi, funding projects in 2026-27

- Guernsey projects in Mozambique and Bangladesh in 2026

- Education and WASH projects in Uganda

Board

At the trustee meeting on 13 February 2025, the trustees adopted the strategic goal to pivot towards growth while ensuring alignment with F ood for the Hungry, Inc. The trustees agreed that FH UK’s strategic priorities would be (1) to leverage F ood for the Hungry, Inc.'s existent capabilities to enter/grow in the private and public funding space in the UK (July 2025 – Sept. 2027), and (2) to explore new capabilities/markets in the UK informed by F ood for the Hungry, Inc’s ReIMAGINE FH journey (FY26-27).

Structure, governance and management

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.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

M Viso
T Alqassis
E Sibanda

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

FH-UK has a Board of Trustees. There shall be at least three Trustees, of which at least two must be Independent Trustees. All directors of the company are also trustees of the charity. The Chair or any two Trustees may call a Trustees’ meeting. The Trustees may decide the quorum from time to time, but it must never be less than two.

The experience and skill base of the three trustees covers the following: Board membership and executive leadership for more than 20 years, including international organisational development, planning and management.

The trustees continue to review all strategic and organisational development plans and key operational decisions presented to them by the Chief Executive. The responsibility of the Chief Executive is to execute the strategic plan agreed with the Board of Trustees.

The principal purpose of FH-UK is to stimulate UK support in the form of funds people and prayer for the operation of F ood for the Hungry, Inc.'s international relief and development activities."

FOOD FOR THE HUNGRY UK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -

Wider network: links with FH Association (FHA)

FH Association, a not-for-profit association incorporated in Geneva, Switzerland, maintains programmes in over 16 of the countries most affected by poverty, with international field staff numbering about 2800, mostly locally employed. FH-UK, together with FH Association and each of the other nationally-based organisations, has chosen to affiliate with a common vision, principles and systems of working together.

Centred in and motivated by Christ, Food for the Hungry organisations are commitment to working with people affected by poverty to overcome both physical and spiritual hunger and poverty worldwide. The primary emphasis is on long-term development among the extremely poor, recognising their dignity, creativity and ability to solve their own problems.

Mark Viso (President and CEO of FH A ssociation and F ood for the Hungry, Inc.) continues to serve as a trustee. Trevor Maisiri (F ood for the Hungry, Inc. and FH A ssociation Chief Impact & Innovation Officer) was appointed President of FH UK.

Auditor

In accordance with the company's articles, a resolution proposing that Sumer Auditco Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport, including the strategic report, was approved by the Board of Trustees.

M Viso
Trustee
31 July 2026
FOOD FOR THE HUNGRY UK
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -

The trustees, who are also the directors of Food For The Hungry UK for the purpose of company law, 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).

Company law 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, including the income and expenditure, of the charitable company 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 UK 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 adequate 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 Companies Act 2006. 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.

FOOD FOR THE HUNGRY UK
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF FOOD FOR THE HUNGRY UK
- 7 -

Opinion

We have audited the financial statements of Food For The Hungry UK (the ‘charity’) for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 30 September 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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 our audit:

-

the information given in the trustees' r eport for the financial year for which the financial statements are prepared, which includes the d irectors' r eport and the strategic report prepared for the purposes of company law, is consistent with the financial statements; and

-

the strategic report and the d irectors' r eport included within the trustees' r eport have been prepared in accordance with applicable legal requirements.

FOOD FOR THE HUNGRY UK
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOOD FOR THE HUNGRY UK
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the d irectors' r eport included within the trustees' r eport.

We have nothing to report in respect of the following matters in relation to which 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 s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.

Auditor's 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 an auditor's report 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.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- enquiring of management, including obtaining and reviewing supporting documentation concerning the company's policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

- the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations;

- discussing among the engagement team how and where fraud might occur in the financial statements and any potential indicators of fraud; and

- obtaining an understanding of the legal and regulatory framework that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the companies. The key laws and regulations we considered in this context included the Companies Act 2006, tax legislation, and laws specifically applicable to sector in which the company operates.

FOOD FOR THE HUNGRY UK
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOOD FOR THE HUNGRY UK
- 9 -

Audit response to risks identified

Our procedures to respond to risks identified included the following:

- reviewing the Financial Statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations discussed above;

- enquiring of management, concerning actual and potential litigation and claims;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- reading minutes of meetings of those charged with governance, reviewing internal controls/systems notes and reviewing correspondence with HMRC; and

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

- Assessing whether there were any issues with regards to country regulations and local laws, to which we had no concerns.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matter s

The financial statements for the prior period were not audited.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of P art 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 auditor’s 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.

Mark Johnstone (Senior Statutory Auditor)
For and on behalf of Sumer Auditco Limited, Statutory Auditor
Chartered Accountants
15 Palace Street
NORWICH
Norfolk
NR3 1RT
United Kingdom
31 July 2026
FOOD FOR THE HUNGRY UK
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
37,912
56,772
94,684
24,187
180,900
205,087
Investments
4
1,565
-
1,565
3,319
-
3,319
Total income
39,477
56,772
96,249
27,506
180,900
208,406
Expenditure on:
Raising funds
5
53,938
-
53,938
22,754
-
22,754
Charitable activities
6
1,868
10,917
12,785
4,575
270,900
275,475
Total expenditure
55,806
10,917
66,723
27,329
270,900
298,229
Net income/(expenditure)
(16,329)
45,855
29,526
177
(90,000)
(89,823)
Transfers between funds
-
-
-
(90,000)
90,000
-
Net movement in funds
10
(16,329)
45,855
29,526
(89,823)
-
(89,823)
Reconciliation of funds:
Fund balances at 1 October 2024
20,913
-
20,913
110,736
-
110,736
Fund balances at 30 September 2025
4,584
45,855
50,439
20,913
-
20,913

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

FOOD FOR THE HUNGRY UK
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 11 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
14
24
8,838
Cash at bank and in hand
122,666
105,850
122,690
114,688
Creditors: amounts falling due within one year
15
(72,251)
(93,775)
Net current assets
50,439
20,913
The funds of the charity
Restricted income funds
16
45,855
-
Unrestricted funds
17
4,584
20,913
50,439
20,913
The financial statements were approved by the trustees on 31 July 2026
M Viso
Trustee
FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
1
Accounting policies
Charity information

Food For The Hungry UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 15 Palace Street, NORWICH, Norfolk, NR3 1RT, United Kingdom.

1.1
Reporting period

The reporting period of Food For The Hungry UK changed and as a result the annual financial statements are presented for a period shorter than one year, this is to align the year end with the US controlling party. As a result the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, 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 financial statements included information solely relating to the individual company. The company is controlled by Food For the Hungry, a company registered in Arizona , USA

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts 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.

1.3
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.

1.4
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.
1.5
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.

FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 13 -
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.
1.6
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.

Charitable expenditure comprises grants made to fund the overseas work of FH as well as the costs incurred by the charity in making the grants, recruiting and sending appropriate people to assist where needed and informing people in the UK about the causes of physical and spiritual hunger and poverty, and about appropriate Christian responses.

1.7
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.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -
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 p aymen ts 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.

1.9
Taxation

The charity is exempt from corporation tax on its charitable activities.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Foreign exchange

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 15 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
37,912
56,772
94,684
24,187
106,959
131,146
Grants
-
-
-
-
73,941
73,941
37,912
56,772
94,684
24,187
180,900
205,087

4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,565
3,319
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Fundraising agents
4,050
500
Advertising
720
510
Support costs
49,168
21,744
53,938
22,754
FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 16 -
6
Expenditure on charitable activities
FH
Visits
Total
FH
Visits
Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Direct costs
Travel and motor expenses
-
519
519
-
3,375
3,375
Team costs
-
-
-
-
21,788
21,788
Bank charges
1,349
-
1,349
1,200
-
1,200
1,349
519
1,868
1,200
25,163
26,363
Grant funding of activities (see note 8)
10,917
-
10,917
249,112
-
249,112
12,266
519
12,785
250,312
25,163
275,475
Analysis by fund
Unrestricted funds
1,349
519
1,868
1,200
3,375
4,575
Restricted funds - general
10,917
-
10,917
249,112
21,788
270,900
12,266
519
12,785
250,312
25,163
275,475
7
Description of charitable activities
FH

Grant making to Food For The Hungry projects

Visits

Food For The Hungry meeting and project attendance and Seconded International Staff visits.

FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 17 -
8
Grants payable

FH

FH

2025
2024
£
£
Grants to institutions:
Prog. Support - Bangladesh GOAC
-
24,750
Prog. Support - Bangladesh Fishing Project Faroe Islands
-
99,191
Prog. Support - Bangladesh
2,866
-
Prog. Support - Kenya
-
2,934
Better Tomorrow Project - Burundi
-
15,176
Catalogue Gifts
-
18
Emergency Relief
-
45
Child Focussed Community Transformation - Burundi
-
84,601
Child Focussed Community Transformation - Bangladesh
1,198
10,440
Child Focussed Community Transformation - Uganda
5,138
-
Child Focussed Community Transformation - other
1,715
11,957
Mustard Seed Shared
-
405
Other
-
405
10,917
249,112
Grants to individuals
-
-
-
9
Support costs allocated to activities
2025
2024
£
£
Employer's liability insurance
1,772
1,756
Phone, print, post & stationery
10
2,488
Sundries
894
85
Governance costs
46,492
17,415
49,168
21,744
Analysed between:
Fundraising
49,168
21,744
FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
9
Support costs allocated to activities
(Continued)
- 18 -
2025
2024
Governance costs comprise:
£
£
Audit fees
7,560
6,000
Accountancy
9,115
3,046
Legal and professional
10,014
8,369
Consultancy fees
19,803
-
46,492
17,415
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
7,560
6,000
11
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
12
Employees
2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
13
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
8,838
Prepayments and accrued income
24
-
24
8,838
FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 19 -
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
64,429
86,114
Accruals and deferred income
7,822
7,661
72,251
93,775
FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 20 -
16
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

Movement in funds
Movement in funds
Balance at
1 October 2023
Incoming resources
Resources expended
Transfers
Balance at
1 October 2024
Incoming resources
Resources expended
Balance at
30 September 2025
£
£
£
£
£
£
£
£
FH Projects
-
180,900
(270,900)
90,000
-
56,772
(10,917)
45,855

As shown above restricted fund balance as at 31 September 2025 are £48,855 (2024: £nil).

Of the £122,666 held in the bank at the year end £71,048 was in respect of restricted funds, with £25,193 being amounts owed, pledged or promised and included within restricted fund other creditors as at 31 December totalling the same amount and split as follows:

2025
2024
£
£
Food for the Hungry Association
25,193
86,114
Seconded International Staff
-
-
Mustard Seeds Shared
-
-
Rwanda Azizi Life
-
-
25,193
86,114

As a result Net Assets held in the balance sheet in relation to restricted funds as at 31 December 2025 totalled £45,855.

FOOD FOR THE HUNGRY UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 21 -
17
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2024
Incoming resources
Resources expended
Transfers
At 30 September 2025
£
£
£
£
£
General funds
20,913
39,477
(55,806)
-
4,584
Previous Period:
At 1 October 2023
Incoming resources
Resources expended
Transfers
At 30 September 2024
£
£
£
£
£
General funds
110,736
27,506
(27,329)
(90,000)
20,913
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 30 September 2025:
Current assets/(liabilities)
4,584
45,855
50,439
4,584
45,855
50,439
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Current assets/(liabilities)
20,913
-
20,913
20,913
-
20,913
19
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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