Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 No description of principal activity true 1 December 2024 30 November 2025 30 November 2025 04590133 Yunus Ahmed Mussa Member Ibrahim Ahmed Member Farook Ahmed Member 1096411 true false false false false false Provision of education Alleviation of poverty Other true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04590133 2024-11-30 04590133 2025-11-30 04590133 2024-12-01 2025-11-30 04590133 frs-char:CharitableCompanyLimitedByGuarantee 2024-12-01 2025-11-30 04590133 frs-bus:FullAccounts 2024-12-01 2025-11-30 04590133 frs-bus:MediumEntities 2024-12-01 2025-11-30 04590133 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04590133 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 04590133 frs-char:TotalUnrestrictedFunds 2024-11-30 04590133 frs-char:TotalUnrestrictedFunds 2025-11-30 04590133 frs-char:TotalUnrestrictedFunds 2024-12-01 2025-11-30 04590133 frs-char:TotalRestrictedIncomeFunds 2025-11-30 04590133 frs-char:UnrestrictedFundsGeneral 2024-11-30 04590133 frs-char:UnrestrictedFundsGeneral 2024-12-01 2025-11-30 04590133 frs-char:UnrestrictedFundsGeneral 2025-11-30 04590133 frs-char:IndependentExaminationCharity 2024-12-01 2025-11-30 04590133 frs-countries:EnglandWales 2024-12-01 2025-11-30 04590133 frs-char:Trustee1 2024-12-01 2025-11-30 04590133 frs-char:Trustee2 2024-12-01 2025-11-30 04590133 frs-char:Trustee3 2024-12-01 2025-11-30 04590133 frs-char:Activity1 2024-12-01 2025-11-30 04590133 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-12-01 2025-11-30 04590133 frs-char:Activity2 2024-12-01 2025-11-30 04590133 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2024-12-01 2025-11-30 04590133 frs-char:Activity3 2024-12-01 2025-11-30 04590133 frs-char:TotalUnrestrictedFunds frs-char:Activity3 2024-12-01 2025-11-30 04590133 2023-11-30 04590133 2024-11-30 04590133 2023-12-01 2024-11-30 04590133 frs-char:TotalUnrestrictedFunds 2024-11-30 04590133 frs-char:TotalUnrestrictedFunds 2023-12-01 2024-11-30 04590133 frs-char:UnrestrictedFundsGeneral 2023-11-30 04590133 frs-char:UnrestrictedFundsGeneral 2023-12-01 2024-11-30 04590133 frs-char:UnrestrictedFundsGeneral 2024-11-30 04590133 frs-char:Activity1 2023-12-01 2024-11-30 04590133 frs-char:Activity2 2023-12-01 2024-11-30 04590133 frs-char:Activity3 2023-12-01 2024-11-30
Company registration number: 04590133
Charity registration number: 1096411
Food & Shelter Foundation
Trustees' Report and
Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Statement of Cash Flows 7
Notes to the Statement of Cash Flows 8
Notes to the Financial Statements 9—11
Page 1
Trustees' Report
The trustees present their report and the financial statements for the year ended 30 November 2025.
Objectives and Activities
Aims and Objectives
The objective of the charitable company is to carry on as a non-profit making body in particular to relieve poverty, advance education, preserve and protect health worldwide.
Achievements and Performance
Charitable Activities
Food and Shelter foundation has continued working mainly in Africa through British Charities thus avoiding duplicity in management and administration; thereby giving the maximum benefit to the recipients of the funds.
The charity has donated a large percentage of its funds to British Registered Charities of which a large amount of its funds have been utilised in Africa. The charity has also participated in helping individuals in England and are working closely with Charity Organisations who are helping Families and Individuals who have fallen into hardship during the recession.
- The Charity is a main contributor in the running of an all girls orphanage in Malawi whereby the majority of the running cost has been met by Food & Shelter foundation looking after the welfare of the orphans education, accommodation and food. The Charity has also taken an active part in the building of a new complex to house the Orphans and provide the provision of education facilities. This had become a necessity for the well being of children and their education.
- Emergency housing to the displaced in Malawi during the recent floods which have affected large population making them homeless and destitute.
- Grains and fertilizer packs to help farmers be self-sufficient.
- The Charity has continued its work in Gambia assisting towards the relief of poverty, sickness and distress of persons who are in conditions of need and hardship by providing food, clothing, accommodation and financial assistance in Gambia, West Africa.
- The charity has undertaken the constructions of a living facility for Orphan children who were being housed in terrible conditions.
- The Charity is also supporting large organisations in India, who house and educate the orphans.
- The Charity will continue with the above projects and will be conducting field visits in the coming year to assess the proper utilisation of its funds.
Financial Review
Reserves Policy
The director and trustees endeavour to distribute all income received in the year to charitable causes. The level of reserves held at the year end is considered to be adequate to continue to support its charitable causes as well as meeting its ongoing support and governance costs. 
The charity will continue to fundraise and provide donations under its main objectives.
The fund is a general fund and is unrestricted.
Structure, Governance and Management
Governing Document
The Food & Shelter Foundation is a charitable company limited by guarantee, incorporated on 14 November 2022 and registered as a charity on 07 March 2003.
Page 1
Page 2
Organisational Structure
The trustees who have served during the year are set out on page 1 and have a wide range of skills and experience to aid them in the governing of the charity.
Reference and Administrative Details
Trustees
Yunus Ahmed Mussa Member - Director
Ibrahim Ahmed Member - Director
Farook Ahmed Member - Director
Charity Number
1096411
Company Number
04590133
Independent Examiner
Nazir Malida FCCA
Watergates
Chartered Certified Accountants & Registered Auditors
109 Coleman Road
Leicester
LE5 4LE
Page 2
Page 3
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Yunus Ahmed Mussa Member
Trustee
26th August 2026
Page 3
Page 4
Independent Examiner's Report to the Trustees of Food & Shelter Foundation
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Nazir Malida FCCA
26th August 2026
109 Coleman Road
Leicester
LE5 4LE
Page 4
Page 5
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 646,765 771,206
EXPENDITURE ON:
Charitable activities: 4
Provision of education (342,321 ) (35,362 )
Alleviation of poverty (297,882 ) (493,478 )
Other (115 ) (221 )
(640,318 ) (529,061 )
NET INCOME 6,447 242,145
NET MOVEMENT IN FUNDS 6,447 242,145
RECONCILIATION OF FUNDS:
Total funds brought forward 715,074 472,929
TOTAL FUNDS CARRIED FORWARD 7 721,521 715,074
The notes on pages 8 to 11 form part of these financial statements.
Page 5
Page 6
Balance Sheet
2025 2024
Unrestricted funds Restricted funds Total funds Total funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 721,521 - 721,521 715,074
721,521 - 721,521 715,074
NET CURRENT ASSETS (LIABILITIES) 721,521 - 721,521 715,074
TOTAL ASSETS LESS CURRENT LIABILITIES 721,521 - 721,521 715,074
NET ASSETS 721,521 - 721,521 715,074
FUNDS OF THE CHARITY
Unrestricted Funds 721,521 715,074
TOTAL FUNDS 7 721,521 715,074
For the year ending 30 November 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Yunus Ahmed Mussa Member
Trustee
26th August 2026
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Page 7
Statement of Cash Flows
2025 2024
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 6,447 242,145
Net cash generated from operating activities 6,447 242,145
Increase in cash and cash equivalents 6,447 242,145
Cash and cash equivalents at beginning of year 2 715,074 472,929
Cash and cash equivalents at end of year 2 721,521 715,074
Page 7
Page 8
Notes to the Statement of Cash Flows
1. Reconciliation of income to cash generated from operations
2025 2024
£ £
Net income 6,447 242,145
Net cash generated from operations 6,447 242,145
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2025 2024
£ £
Cash at bank and in hand 721,521 715,074
3. Analysis of changes in net funds
As at 1 December 2024 Cash flows As at 30 November 2025
£ £ £
Cash at bank and in hand 715,074 6,447 721,521
Page 8
Page 9
Notes to the Financial Statements
1. General Information
Food & Shelter Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 04590133 and registered charity number 1096411 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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 reliably measured. 
2.4. Resources Expended
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 reliaby. 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 bsis 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.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 646,765 771,206
4. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 5 )
Total
£ £ £
Provision of education 342,321 - 342,321
Alleviation of poverty 297,882 - 297,882
Other - 115 115
640,203 115 640,318
Page 9
Page 10
2024
Activities undertaken directly Support costs
(see note 5 )
Total
£ £ £
Provision of education 35,362 - 35,362
Alleviation of poverty 493,478 - 493,478
Other - 221 221
528,840 221 529,061
5. Support Costs
2025 2024
Other Other
£ £
General administration 115 221
6. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
7. Movement in Funds
As at 1 December 2024 Income Expenditure As at 30 November 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 715,074 646,765 (640,318 ) 721,521
Total funds 715,074 646,765 (640,318 ) 721,521
As at 1 December 2023 Income Expenditure As at 30 November 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 472,929 771,206 (529,061 ) 715,074
Total funds 472,929 771,206 (529,061 ) 715,074
8. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025 2024
£ £
Page 10
Page 11
9. Related Party Disclosures
During the year the charity received the following donations: 
QS Supplies Limited - £89,266 (2024: £241,176)
Leicester Doors and Timber Limited - £80,000 (2024: £460,029)
Buildyard Wigston Limited - £470,000 (2024: £70,000)
The trustees are also directors of the above named companies.
Page 11