Charity registration number 1051770 (England and Wales>
WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Constance Jackson
Janet Bagby
Michael Brown
Renee Kuo
Rev Jennrfer Mills-Knutsen
Charity director
Alex Brown
Charity number
1051770
Principal address
V¥thitefield Memorial Church
79A Totlenham Court Road
London
W1T4TD
Independent examiner
Wesl & Bery Limited
Nile House
Nile Street
Brighton
BN1 1HW
Bankers
Royal Bank of Scotland
119-121 Victoria st￿et
London
SW1 E 6RA

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
CONTENTS
Page
Truslees, report
Slatement of trustees, responsibilities
Independent examiner's report
Slatement of financial activities
Balance sheet
Slatement of cash flows
10
Notes to Ihe financial statements

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial slatements have been prepared in accordance with the accounling policies set oul in nole 1 to the
financial statements and comply with the charity's goveming document. the Charities Act 2011 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).
Objectives and activities
The charity's objects are the relief of the poor. handicapped and aged, the advancement of education through the
provision of training for employment and the relief of sickness by the provision of counselling to persons dependent
on drugs or alcohol.
The Imiitefield Charity SK Corporation (Soup Kitchen London) is dedicated to allevialing food povety and
promoting mental well-being amongst those experiencing homelessness, hardship or social isolation across
London. The charity provides free nutritious meals, clothing and essential support within a safe and welcoming
environment lo hundreds of vulnerable people each day.
Through our on-site mental heallh clinic, we offer counselling and therapeutic support lo individuals affected by
poor mental health. addiction or trauma. helping them on their joumey toward recovery.
The Iruslees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Activities for Achievin
Ob"ectives
Our primary activities include operating a soup kttchen from wthin the American Inlemational Church. We serve hot,
nutritious meals, distribute supplies and foster a sense of belonging to approximately 240 people daity.
We continue to operate a nfrappointment-necessary mental health drop-in dinic to address the mental health
needs of our guests.
Guests also receive access to clothing and toiletries. as well as legal advice and therapeutic activities, such as
yoga, to support their overall well-being.
The charity ulilises 8-10 volunteers daily and welcomes thousands of different volunteers annually, including many
from corporate partnerships. Their contribution of time, skills and resources is invaluable to the running of our
services.
The Trustees express their sincere gratitude to all individuals and corporate partners who have generously
contributed food, clothing, supplies, time and financial support throughout the year. Our wot* would not be possible
without the commitment and generosity of our donors and volunteers. whose support enables us to serve hundreds
of people in need each day.
Volunteers
We utilise 8-10 volunteers daily to assist us in our v￿rk. The charity is extreme￿ grateful for the generous efforts of
our volunteers, who give up their time and energy to help us serve and support our guests. Annually we ulilise
hundreds of volunteers. The Trustees offer their sin￿re gratitude to all the volunteers who have helped us in 2024.

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfonnance
Achievements and Perfonnan¢e in 2024
Throughout 2024, our focus remained on providing vital support to hundreds of vulnerable and marginalised people
each day. Alongside our core work. we made meaningful progress in several key areas:
Mental Health Support: Demand for our on-site mental health clinic remained high throughout Ihe year,
reflecting the growing need for accessible and immediate support. Plans were set in motion to increase the
number of opening days, allowing more guests to access counselling when they need it most.
Employment Pathways: In September, we launched Home Kitchen, a social enterprise restaurant in
Primrose Hill, co-founded by our Director. Guests of Ihe Soup Kitchen were recruited, trained and
employed at the London Living Wage while gaining qualifications in catering and hospitality-
Guest Services- We strengthened our guest services by appoinling a dedicaled Clothing Coordinator,
maintaining our volunteer-led legal dinic and continuing a varied programme of therapeutic and social
aclivities, including film screenings, bingo sessions and community outings.
Outreach: Our outreach work expanded significanty. with teams providing food. clothing and support to
rough sleepers in key central London areas. including Tottenham Court Road. Oxford Street, Soho,
Lei￿ster Square, Trafalgar Square and The Strand.
Infrastructure: We secured funding for the refijrbishment of our indoor guest spa￿, which will create a
more comfortable, efficient and welcoming environment for those we support. Thanks to the generosity of
our corporate partners, we also seCU￿d funding to refurbish our kitchen. As the number of guests we serve
continues to grow, this upgrade is vrf(al to expanding our capacity and keeping pace with the increasing
need in our communty.
Volunteers: Corporate volunteer engagement continued to grow, with new and retuming partners giving
Iheir time, skills and resources lo support our mission. Their commitment helped power our day-lo-day work
and deepened relationships that are vital to our long-temi success.
Fundraising: We remain deep￿ grateful to the many organisations. trusts and individuals whose
generosity makes our work possible. In particular, we acknowledge the vital support of the Zurich
Community Trust, Bloomberg LP, Derwenl London. Krafl Heinz, Homebase, Dash Water, KIND Snacks,
Grove End Housing, A. Mussarat, J. Abrahart. Raymond James, Lavazza, the Worshipful Company of
Fanmakers, the Joan Ainslie Charitable Trust, the American Intemational Church, Proskauer Rose,
Citibank, St Giles & St George, Wonderhood Studios, the DLL Group. Avanade, Apollo Global
Management, United Talent, GAIL'S Bakery, Pret, Lity's Pet Food, Cty Hatvesl, Vegware and Vodafone,
amongst many olhers. Their continued partnership and generosity have played a crucial role in sustaining
and expanding our services throughout the year.
The Trustees extend their heartfelt thanks to everyone who has supported the charity this year, whether through
donations of food, clothing or supplies or by giving their time and skills. The compassion and generosity of our
donors, volunteers and staff remain at the core of our mission and daity wotk.

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Future Plans
Looking ahead to 2025 and beyond, the Trustees have identffied the following priorities..
Cabin Refurbishment: Complete the fijll refurbishment of our indoor guest area {the Cabin}, with upgraded
equipment and seating, improved lighling and a ￿configured layout to enhance comfort. accessibility and the
overall guest experience while creating a More functional environment.
Mental Health Services- Wrth addttional funding. we aim lo expand our mental heallh drop-in clinic. enabling
more guests to access counselling and support when they need rt most.
Employment Pathways: Continue developing the Home Kitchen model to provide more of our guests the
opportunity to train, work and build confidence. We also aim to explore new income and employment models, such
as food slalls and smalkscale catering services.
Volunteer Management- Introduce a fvll-time Volunteer Coordinalor role to oversee all aspects of volunleer
engagement, simplrfy scheduling and make sure that volunteering continues to play a key role in our fundraising
and community impact.
Sustainable Funding: Strengthen our long-temi sustainability by growing unrestricted income through modest
corporate volunteering fees, wider donor support in the UK and US and consistent growth in granl funding.
Outreach: Expand our Street Outreach programme to reach more people across London, including rough
sleepers, older adults and Ihose wilh disabilities who cannot attend the Soup Kitchen. making sure they have
access to food, dothing and compassionate support.
Advocacy: Build on our integrated model of food, mental hea￿h and employment to demonstrate how holistic,
person-centred support can help our friends transition from crisis to slability- Over the next year, we plan to share
our leaming more widety Ihrough partnerships, presenlations and reports, so others can benefit from the progress
we've made in combining immediate care with lasting opportunity-
Financial review
Financial Summa
Income for Ihe year lotalled £558.267 (2023= £517.618). and of this £131.71012023.' £65.4741 related to restricted
funds.
At the balance sheet date the Charity had restricted fund balan￿S of £166,000 (2023= £148.253) and general funds
of £302,736 {2023= £344,491).
In line with the reserves policy, the Trustees have allocated general funds above 6 months, budgeted expenditure to
a Capital Fund for fulure projects. At the balance sheet dale £95,336 {2023.' £136,791) was held in Ihe Capital
Fund.
Goin
Concem
After making appropriate enquiries, the Trustees have a ￿aSonable expectalion that the Charity has adequale
reSoUr￿S to continue in operational existence for the foreseeable future. For this reason they continue to adopt the
going concem basis in preparing Ihe financial statements.

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Reserves Poli
The Charity will maintain an average of 6 months operating expenses based on the yearfs budget.
Amounts above this will be allocated to a capital fund in anticipation of future projects that help the Charity expand
its reach, supporting more beneficiaries and providing more services.
The balan￿ of unrestricted reserves at the year end was £207,400 (2023.. £207,700)-
Plans for fulure periods
Future Develo
ments
The Trustees remain committed to feeding, dothing and providing mental health support to the most vulnerable in
our society. We aim to continue offering a safe and inclusive environment for all who need it.
As part of our future plans we are exploring Ihe possibilty of expanding our kitchen to accommodate the growing
number of homeless and vulnerable individuals who rety on our ServI￿S each day. Recognising the ever
increasing demand, we are also considering introducing an additional day of service, allowing us to open each day
oflhe week.
In line with our commitment to long lem impacl we plan lo enhance our job training and placement programs. By
working closety with our corporate partners. we aim to offer more comprehensive employment opportunities,
including the possibility of apprenticeships and mentorship programs that can provide our guests with the skills and
confidence they need to re-enler the workforce.
Furthermore, we are exploring essential facilities such as showers, toilets and laundry services. These are critical
needs for rough sleepers in London and providing these amenib'es would significanlty improve their quality of life.
Lastly, we are committed to expanding our outreach inttiatives with the goal of reaching more individuals in need.
This may include the development of mobile ServI￿S that can bring food, dothing and support directly to those
unable to visit our facilities.
Structure, governance and management
Constitution
The Whitefield Charity SK Corporation is a company registered in the State of Deal ware USAwhere it is recognised
as a charity under the name Whitefield Charity SK Corporation.
The Corporation is registered with the Charity Commission in the Unrted Kingdom, charity number 1051770.
The charity is govemed by its By-laws, which were arnended and restated on 12th May 2016.
The trustees who served during the year and up to the date of signature of the financial statements were..
Constance Jackson
Janet Bagby
Michael Brown
Renee Kuo
Rev Jennifer Mills-Knutsen

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Method of A
ointment of Election of Trustees
The Charity's management is the responsibility of the Truslees who are elected and co-opted under the terms of the
by-laws. Trustees serve a tem) of three years and must be elected and qualrfied. New trustees are given a full
induction to the Charity and their responsibilities under Charity Law. Trustees are also encouraged to volunteer at
the soup kitchen.
anisalional Slructure and Decision Makin
The Board of Trustees comprises five tnjslees, headed by the Board Chair. The maximum number of Iruslees
allowed is eleven. The Trustees are responsible for the overall managemenl and control of The Whitefield Charity
SK Corporation and meet 6-8 times annualty.
At all meetings of the Board of Trustees. the presen￿ of a majority of the total number of Trustees authorised at the
time of such vote shall constitute a quorum for the transaction of business.
The day-tfrday running of the Charity is delegated to the Director. who is supported by staff. The Trustees consider
that Ihey, along with Ihe Director of the Charity, comprise the key leadership personnel of Ihe Charity.
The Trustees give their time freety and the pay of the Diredor is set by the TTUStees {and subject to annual review)-
The trustees, report was approved by the Board of Trustees.
Conslance Jackson
Trustee
3011012025
Date..

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are responsible for preparing the Trustees. Reporl and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practi￿1.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each
rinancial 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 ofthe chanty forthatyear.
In preparing these financial statements. the trustees are required to=
select suitable accounting policies and then apply them consistentty.,
observe the methods and principles in the Chartties SORP-
make judgements and estimates that are reasonable and prudent-
slate whether applicable accounting standards have been followed, subject lo any malerial departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The truslees a￿ responsible for keeping sufficient 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
Charilies Act 2011, the Charity {Accounts and Reports) Regulalions 2008 and the provisions of the trust deed. 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 i￿egUlarities.

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WHITEFIELD CHARITY SK CORPORATION
I report to Ihe truslees on my examination of the financial statements of Whitefield Charity SK Corporalion {the
charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the Iruslees of the charity you are responsible for the preparation of the financial statemenls in accordance with
the requirements of Ihe Charities Act 2011.
I reporl in respect of my examination of Ihe charity's financial statements carried oul under seclion 145 of the
Charities Act 2011. In carying out my examination I have followed the Directions given by the Charity Commission
under section 145(5}Ibl of the Charities Act 2011.
Independent examinerfs statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body lisled in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the
Association of Chartered Certified Accountants. which is one of the lisled bodies.
Your attention is drawn to the tsct that the charity has prepared the financial statemenls in accordance with the
relevant version of the Statement of Recommended Practi￿ applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102) in preference to Ihe Accounling and Reporting by Charities= Statemenl of Recommended Practice issued on 1
April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has
been done in order for the finanual statements to provide a true and tsir view in accordance with UK Generally
AC￿pted Accounting Practice.
I have completed my examination. I confimi Ihal no matters have come to my attenlion in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kepl in respecl of the chartty as required by section 130 of the Charities Acl 2011.
the financial statements do not accord with those records.. or
the financial statemenls do not comply with the applicable requirements conceming the form and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requiremenl Ihal the financial slatements give a true and fair view, which is not a matter considered as part of
an independent examination.
I have no concems and have come across no other matters in connection with the examinalion to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
D Westbury FCCA
MieAel/e We¢tbury FCCA
West & Berry Limited
Nile House
Nile Street
Brighton
BN1 1HW
Date..
3111012025

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Inveslments
422,102
4,455
131.710
553,812
4,455
448,353
3,791
65,474
513,827
3,791
Tolal income
426,557
131,710
558,267
452,144
65,474
517,618
Expenditure on:
Raising funds
Charitable activities
651
467,661
651
581,624
1,545
417,544
1,545
487,167
113,963
69,623
Tolal expenditure
468,312
113,963
582,275
419,089
69,623
488,712
Net incomel{expenditure) and
movement in funds
{41.755)
17.747
{24.008)
33,055
(4,149)
28,906
Reconciliation of funds-
Fund balances at 1 January
2024
344,491
148,253
492,744
311,436
152,402
463,838
Fund balances at 31
December 2024
302,736
166,(KiO
468,736
344,491
148,253
492,744
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The notes on pages 1110 23 fomi part of these finanual statements.

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
13
118,516
120,179
Current assets
Stocks
Debtors
Cash at bank and in hand
14
15
10,000
37,392
10.000
348,261
368,154
378,154
395,653
Creditors: amounts falling due within
one year
16
(27.934)
{23,0881
Net current assets
350,220
372,565
Total assets less current liabilities
468,736
492,744
The funds of the Charity
Restricted income funds
Unrestricled funds
18
19
166,000
302,736
148,253
344,491
468,736
492,744
The notes on pages 11 to 23 forrn part of these finanual statements.
3011012025
The financial stalemenls were approved by the trustees on
Conslance Jackson
Trustee

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flov￿ from operating activities
Cash generaled from operations
22
26,587
3,118
Investing activities
Purchase of langible fixed assets
Investment income received
(11.1491
4.455
(28,0101
3,791
Net cash used in investing activities
(6,694)
{24,219)
Net cash generated from financing activities
Net increaselldecrease) in cash and cash
equivalents
19,893
{21,101)
Cash and cash equivalents at beginning of year
348,261
369,362
Cash and cash equivalents at end of year
368,154
348,261
The notes on pages 1110 23 form part of these finanual statements.
10-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity infonnation
itefield Charity SK Corporation {working name. Soup Kitchen) is a registered charity with the Charity
Commission in England and Wales. The charity's aim is to combat food poverty as sel out in the Trustees,
Report. The principal address of the charity is Whilefield Memorial Church, 79A Tottenham Court Road,
London W1T 4TD.
1.1 Basis of preparation
The financial stalements have been prepared in accordance wilh the charity's goveming documenl, the
Charities Act 2011, FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland"
I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordance wtth the Financial Reporting Slandard
applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019)- The charity is a Public
Benefit Entity as defined by FRS 102.
The financial ststements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required lo provide a true and fair view. This deparlure has involved following the Stalement of
Recommended Practice for charities apptying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is Ihe funclional currency of Ihe charity. Monetary
amounts 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.
1.2 Going concern
Al the time of approving the finanual statements, the Iwslees have a reasonable expectalion Ihal the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial slatements.
1.3 Charitable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objeclives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific
purposes. The purposes and uses of the designaled funds are set out in the notes to the financial slatements.
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 a￿ set out in the notes to the financial statemenls.
Endowment funds are subject to specffic condtlions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legalty entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliabty. and tl is probable that income will be received.
Cash donations are recognised on receipt. Other donats'ons are recognised once the charity has been notified
of the donation, unless perfomiance conditions require deferral of the amounl. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
11

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Legacies are recognised on re￿Ipt 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.
Gifts in kind donated for distribution are induded at valuation and recognised as income when they are
distributed to the projecls. Gifts donaled for resale are included as income when they are sold.
Imiere Ihe donated good is a fixed asset, it is measured at tsir value unless il is impractical to measure this
reliably, in which case the cost of the item to the donor is used. The gain is recognised as income from
donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over
the useful economic life in accordance wilh the charity's accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of Ihe value of the gfft lo
the charity, which is the arnount it would have been willing to pay to oblain the services or facilities or
equivalent economic benefit on the open market., a corresponding amount is then recognised under
expenditure in the period of receipl.
Interest receivable on funds held on deposit is included when receivable and the amount can be reliable
measured by the charity,. Ihis is nomially upon notification of the interest paid or payable by the institution with
whom the funds are deposited.
1.5 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expendilure is classified by activty. The costs of each aclivty are made up of the tolal of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated direclly lo that activity. Shared cosls which conlribute to more than one activity and
support cosls which are not attribulable to a single aclivtty are apportioned between those aclivilies on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreualion charges are allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the charty to raise funds for its charitable
purposes and includes cosls of all fvndraising activilies, events and non-charitable Irading.
Expenditure on charitable activities is incurred on directty undertaking the activities which further the charity's
objectives, as well as any associated support costs.
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at cost and subsequentty measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Propety improvements
Kilchen equipment
Other equipment
10Yo reducing balance
20% reducing balance
20Yo reducing balance
The gain or loss arising on the disposal of an asset is delemined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the Statement of financial activities.
12-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.7 Impaimient of fixed assets
Al each reporting end dale, Ihe charity reviews Ihe carying amounts of its tangible assets lo delemine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss {rf any).
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complele and sell. Cosl
comprises direct materials and. where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimaled selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and dislribulion.
1.9 Cash and Cash equivalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-temi liquid
inveslments with original malurities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to appty the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Olher Financial Inslrumenls Issues. of FRS 102 to all of tls financial instruments.
Finan￿81 instruments are recognised in the charity's balance sheet when the charity becomes party lo 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 legalty enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or lo realise the assel and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which indude debtors and cash and bank balances. are initially measured at
transaction price including transaction costs and are subsequentty carried at amortised cost using the effective
inlerest method unless the arrangemenl 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.
Basic financial liabilities
Basic financial liabilities. induding creditors and bank loans are initialw recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of Ihe future payments discounted at a market rate of interesl. Financial liabiltties classified as payable
wiihin 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 Ihe ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one
year or less. If not, Ihey 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 vthen the charty's contractual obligations expire or are discharged or
cancelled.
13-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.11 Ernployee benefits
The cosl of any unused holiday entr(lement is recognised in Ihe period in which Ihe employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to temiinate the employment of an employee or to provide termination benefits.
1.12 Retirement benefits
Paymenls to defined contribution retirement benefft schemes are charged as an expense as they fall due.
Critical accounling estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions aboul Ihe carying amount of assets and liabiltlies that are nol readily apparent from olher
sources. The estimates and associated assumptions are based on historical experien￿ and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in Ihe period in which the estimate is revised where Ihe revision affects only thal
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donated goods and
services
other
193,360
228,742
193,360
360,452
166,505
281,848
166,505
347,322
131,710
65,474
422,102
131,710
553,812
448,353
65,474
513,827
Donations and gifts
Individuals
Corporate
Online giving and gift aid
Trusts and foundations
Groups and churches
173
123,331
76,324
7,000
21,914
173
185,831
76,324
72,000
26,124
547
120,714
110,899
17,000
32,688
547
177,714
110,899
17,000
41,162
62,500
57,000
s5,C￿0
4,210
8,474
228,742
131,710
360,452
281,848
65,474
347,322
Donated goods and services
Included in the £193,360 total are food. kitchen supplies and items for distribution.
14-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacies
(Continued)
Volunteers
Like most charities, Soup Kitchen is reliant on a team of volunteers. Each day the charity has the support of
belmeen 8 - 10 volunteers who help to serve and support the guests who use the ServI￿S provided by the
charity- Over a year this adds up to the help of hundreds of volunteers. In accordance with the Charities
SORP, due lo Ihe absence of any reliable measurement basis. the contribution of these volunleers is nol
recognised in the accounts.
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
4,455
3,791
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising and publicity
Advertising
other fundraising costs
80
1,465
651
651
1,545
15-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitable activities
Charitable
activity
2024
Charitable
activity
2023
Direct costs
Staff cosls
Depreciation and impaimient
Other slaff costs
Food
Items for distribution
Kitchen supplies
Psychologist services
Outreach
Other direcl costs
170,638
9,271
36,078
146,068
60,212
41,372
17,024
3,592
1,712
160,770
10,208
41,484
70,668
51,346
20,545
21,004
2,957
289
485,967
379.271
Grant funding of activities (see note n
21,900
Share of support and governance costs (see note 8)
Support
Governance
90,377
5,280
81,196
4,800
581,624
487,167
Analysis by fund
Unrestricted funds
Restricted funds
467,661
113,963
417,544
69,623
581,624
487,167
Grants payable
Charitable
activity
2023
Grants to institutions..
Home Kitchen Diner CIC
21,900
Home Kitchen Diner CIC aims to be a social impact restaurant through recruiting, training and qualifying
people from the homeless community to work wtthin the restaurant that it runs. The donation made in 2023
was to cover training cosls for three recruits.
16-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support Costs allocated to activities
2024
2023
staff costs
Depreciation
Travel expenses
Light and heat
Repairs and refuse
31,911
3.541
9,533
13.679
13,802
31,905
2,408
5,698
10,024
13,867
k li
Professional fees
Office expenses
Insurance
Compuler costs
Bank charges
Sundry expenses
Governance costs
3.468
2,551
946
8,713
1.612
621
5.280
4,378
2,269
911
7,907
1,579
250
4,800
95.657
85,996
Analysed between:
Charitable activity
95,657
85,996
Net movement in funds
2024
2023
The net movement in funds is stsled after chargingl{crediting)=
Fees payable for the independent examination of the charity's financial
Statements
Depreciation of owned langible fixed assets
12,812
12,616
10 Trustees
None of the trustees (or any persons connected wilh them) received any remuneration or benefits from the
charity during the year orthe prior year.
11 Employees
The average monthly number of employees during the yearwas..
2024
Number
2023
Number
Soup Kitchen
Office and administration
Total
17-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security costs
other pension costs
191,374
8,274
2,901
184,259
6,067
2,349
202,549
192,675
Included in wages and salaries above is £46.982 {2023= £71.751) of agency costs.
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel includes employers national
Insuran￿ and pension contributions, and was as follows..
2024
2023
Aggregate compensation
63,811
60,346
12 Taxation
The charity is exempt from tsxation on its aclivities because all its income is applied for charitable purposes.
13 Tangible fixed assets
Property
improvements
Krtchen
equipment
Other
equipment
Totsl
Cost
At 1 January 2024
Additions
140,000
30,808
2,950
1,797
8,199
172,605
11,149
At 31 December 2024
140,000
33,758
9,996
183,754
Depreciation and impairnient
At 1 January 2024
Depreciation charged in the year
31,458
9,271
19,864
2,582
1,104
959
52,426
12,812
At 31 December 2024
40,729
22,446
2,063
65,238
Carrying amount
At 31 December 2024
99,271
11,312
7,933
118,516
Al 31 December 2023
108,542
10,943
694
120,179
18-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Stocks
2024
2023
Finished goods and goods for resale
10,000
37,392
15 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
10,000
16 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
3.016
11,712
7.986
5,220
3,016
5,739
9,533
4,800
27,934
23,088
17 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined conlribution schemes
2,901
2,349
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independentty administered fund.
19-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specrfic conditions by donors as to how they may be used.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
Stripe
Zurich
Derwent London
Mental Health Initiative
St Giles & St George
Camden Giving
Raymond James
I Saints
French Huegenol Church
Downer Turner Real Estate
Virgin Managemenl
Joan Aisle Charitable Trust
bert Hunl Trust
London Borough of Camden
Grove End Housing Trust
19.282
52,038
(19.2821
{24,2691
(1.0001
{18,3881
(10.8141
{10,0001
(10.0001
{4,2101
{3.0001
15001
{5,0001
(2,5001
{5.0001
46,000
1.000
73,769
18,388
10.814
22.000
18.846
12,000
18,846
10,000
4,210
6.885
3,885
500
5,000
5,000
5,000
20,000
35,000
2,500
20,000
35,000
148.253
131,710
(113.9631
166,000
Previous year:
At 1 January
2023
Incorning
resources
Resources
expended
At31
December
2023
Stripe
Zurich
Derwent London
Mental Health Initiative
The Harfey Street Health Centre
St Giles & St George
Camden Giving
Raymond James
I Saints
French Huegenot Church
Other donations
25.070
43.589
8,000
24.858
2.000
10.814
22.000
10.000
(5,7881
(31,5511
{15,0001
{6,4701
(2,0001
19,282
52,038
40,000
7.000
18,388
10,814
22,000
18.846
10,000
2,474
6,000
(1.1541
(2,4741
(5,1151
(711
6.000
71
6,885
152.402
65,474
{69,6231
148,253
-20-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Restricted funds
(Continued)
Restricted funds are as follows:
Stripe- funds received for psychologist services
Zurich - funds received for food, kitchen supplies, Mental Health Worker, security costs, rubbish and recycling
Derwent London - funds received towards Welcomers, salary costs, food. rubbish and security costs
Mental Health Initiative - funds received for Mental Health Worker
St Giles & St George- funds received for Head Chef salary
Camden Giving- funds received for Employment Training
Raymond James - funds received for kitchen and food supplies, items for distribution, refuse and outreach
All Saints - funds received for Menlal Health Worker
French Huguenot Church - funds received for food and employment training for home kitchen project
Downer Tumer Real Estate - funds received for food supplies
Virgin Management- fijnds received for Mental Heallh Worker
Joan Aisle Charitable Trust- fijnds received for food supplies
Albert Hunt Trust - funds received for food and kitchen supplies
London Borough of Camden - fijnds received for kttchen refurbishment
Grove End Housing Trust- funds received for kitchen refurbishment
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subjecl to specific condilions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the Iruslees for specific purposes.
At 1 January
2024
Incoming
resources
Resources
expended
Transfers
At31
December
2024
Capital fund
General funds
136,791
207,700
(41.4551
41,455
95,336
207,400
426,557
(468,312)
344,491
426,557
(468,312)
302,736
Previous year-
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
Capital fund
General funds
133,586
177,850
3,205
(3.2051
136,791
207,700
452.144
(419,0891
311,436
452.144
(419,089)
344,491
Capital ftjnd - fvnds designaled by the trustees for future projects.
21

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 December 2024:
Tangible assels
Current assetsllliabilities}
118,516
184,220
118,516
350,220
166.000
302,736
166.000
468,736
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current assetsllliabilities}
120,179
224,312
120,179
372,565
148.253
3H,491
148,253
492,744
21 Related party transactions
Transactions with related parties
During the year the charity entered into the followng transactions wtth related parties=
In the year a payment of £520 was made to Home Kitchen Diner CIC for the Soup Kitchen staff Christmas
meal. The CIC is considered a related party on the basis that tl was co-founded in 2023 by the charity's
director. A Brown. The transaction was conducted at arms length.
In the previous year, a donation of £21.900 was made to Home Kitchen Diner CIC by Soup Kitchen to cover
training costs for three recruits.
-22-

WHITEFIELD CHARITY SK CORPORATION
SOUP KITCHEN (WORKING NAME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Cash generated from operations
2024
2023
IDeficit)Isurplus for the year
(24.0081
28,906
Adjustments for:
Investment income recognised in statement of financial activits'es
Deprecialion and impainnent of tangible fixed assets
{4,4551
12.813
13,791)
12,617
Movements in working Capital:
Decreasellincreasel in stocks
Decreasellincreasel in debtors
Increasel{decreasel in crediiors
27,392
9.999
4,846
{24,442)
{10,000)
{172)
Cash generated from operations
26,587
3,118
23 Analysis of changes in net funds
The charity had no material debt during the year.
-23-

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