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2025-07-31-accounts

Company registration number: 03842531 Charity registration number: 1077897

FOOD FOR ALL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Saashiv & Co. Accountants Limited Chartered Certified Accountants Pentax House South Harrow London HA2 0DU

Food For All Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 12—13

Food For All Company No. 03842531 Trustees' Report For The Year Ended 31 July 2025

The trustees present their report and the financial statements for the year ended 31 July 2025.

Objectives and Activities

Aims and Objectives

Purposes and Aims

The main objectives are the relief of poverty by the provision of food to people who are homeless or are in conditions of need by reason of sickness, disability, age or economic circumstances.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. The review looks at what we achieved and the outcomes of our work in the previous twelve months. The review looks at the success of each key activity and the benefits they have brought to these groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

During the year the charity has continued to provide up to 2,500 free hot meals a day, six days a week. The charity offers a wide range of vegetarian meals to provide a balanced diet. The meals are delivered by a mobile kitchen to meeting points in Central London and Camden/Kings Cross area and a further six London boroughs.

Daily a team of up to 12 volunteers from the Banking community/corporate community assist in chopping vegetables, preparing meals, boxing up food, serving meals to homeless individuals making cakes and cookies, and cleaning the kitchen. Food for All have established a new initiative, the disaster relief team.

The goal is to travel to disaster zones like earthquakes, floods or conflict zones to support the emergency services and the displaced people. We are the first responders, and plan to have boots on the ground within 12 hours of a disaster.

New Food for All Centres :

Opening of the Hainault Centre by the Mayor of Redbridge. 300 cars and vehicles and 87 NHS ambulances sent to Ukraine from here, working together with a dynamic team from British Ukrainian Aid. Filling the vehicles with essential supplies and finding committed drivers to drive to either Poland or over the border into Ukraine. Opening of Fleet Street Ukraine support centre. Opening of the 'Give Me Love' charity shop in Camden Town.

Watford Services:

We are operating 2 Food Banks in Watford , 400 families are supported at St James Road Food Bank and 220 families at the Meridian Food Bank. Other activities organized include cookery lessons, health, counselling, education and providing homeless people with temporary accommodation and support.

In addition, the charity runs an environmental garden to demonstrate composting and recycling to the public.

How our activities deliver public benefit The trustees were very satisfied with this year's financial situation. More energy need to go into keeping our accounts up to date as the charity is expanding. New warehouse distribution centre has opened in Barking, East London. 12 tonnes of good fruit and vegetables are redistributed daily to the local Food Banks.

At Christmas the biggest children toy donation initiative happened with great success , with the help of Barking Council. Work has started on a big initiative in Liverpool, we have been given the use of the Job Centre to be turned into a big Food Bank and Healthy Living initiative.

Shepards Busk Refugee Centre opened with great success. "Give Me Love" centre in Park Way, Camden Town, has received 5 Stars for its community service. All these things were possible only due to the fantastic volunteers who have generously sacrificed their time and resources.

Public Benefit

Our main activities and who we try to help are described above. All our activities focus on the prevention and rehabilitation of disadvantaged groups and are undertaken to further our charitable purposes for the public benefit.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Page 1

Food For All Trustees' Report (continued) For The Year Ended 31 July 2025

Financial Position

The trustees were very satisfied with this year's financial situation, which has never been so strong. We are eternally thankful to BNP Paribas, Chrissie Hynde, Jenny Bellestar and the corporate community for their kindness.

Reserves Policy

The trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation. It is the policy of the charity that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to twelve months’ expenditure.

The company does not have share capital and each director, being a member of the company, undertakes to contribute an amount not exceeding £10 in the event of the company being wound up.

Trustees are appointed in accordance with the Articles of Association and on the basis of recommendation of existing trustees. A new trustee is only appointed where there is the full consent of the existing trustees. The governing documents allow the trustees to invest without limitation.

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. The trustees regularly assess and examine each operational and business risk to ensure that there are effective systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

The policies adopted in furtherance of these objects are that the trustees may pay or apply the income, and if they shall think fit, the capital of the trust to or for such charitable purposes whatsoever at such times and in such manner as the trustees shall from time to time think proper and there has been no change in these policies during the period. Distributions have been made in the period to satellite projects throughout the United Kingdom.

Reference and Administrative Details

Trustees

Mr Vincent Lane Mr Peter O'Grady Mr Ian Ulyatt (appointed 13/05/2025) Mr Mohan Luthra (appointed 13/05/2025) Ms Rita Horn (appointed 13/05/2025) Dr Martin Wood (appointed 13/05/2025) Ms Shivani Thakkar (appointed 13/05/2025) Mr Thomas Evans (appointed 13/05/2025) Ms Raakhi Kanadia (appointed 13/05/2025) Mr Rajiv Jagdish Nandah (appointed 21/08/2025)

Charity Number

1077897

Company Number

03842531

Independent Examiner

Rupesh Patel FCCA Saashiv & Co. Accountants Limited Chartered Certified Accountants Pentax House South Harrow London HA2 0DU

Page 2

Food For All Trustees, Report (contlnued) For The Year Ended 31 July 2025 st•tsment of Trnsttt6' R¢6pon¥blllti The trustees (who are also the dir￿torS of Fooa For All for tne purwses of company lawl are rtsponsibie for preparin9 the Trustees, Report and the financial statements in aCco￿ar￿e with applicable layl and united Kiwdom Accountino Standards IUnlt8d Kingdom Generally Accepted Accounbng Prarticel. Company law ￿QuIreS the trustees to prepare financial statements for aach financial year. under Company law the trustees must not approve the finanoal statemwt unless they are satisfied that they give a true and fair view of the state of affairs of the chadtable company and of the incoming resources and applicatyon of o50Utces. induding the income and expendlture, of the charitable company for that peri￿. In P￿paring the financial statements the trustees are wuired to.. selett sultable accounlng p￿1¢￿5 and then apply them consistentyyi obserye the methods and prtnciples In the Charity SORP., make Judgrnents and accounting estimates that are reè50nable and prud•it.' and prepare the flnanclal staternents on the ￿Ing concern basls unless It Is Inapproprfat• to we5um• that the cornpanv will continue in business. The trustees aro rnsponsible for kaeplng adequatè accountlng rncofds which dIsdo￿ wlth reasonablo accuracy at anytlme the fln3ncial posifion of rhe charltable company and to enable thern ro ensure rhar rhe accounts comply slth rhe Companles Acr 2006. They are a150 responsible for sJte9uardin9 the assets of th• company ano h•nce for takin9 r•a50nable steps for the prévention artd dtertion of fraud and othtr Irregularities. The trusrees are responslwe frjr the malnrenance and Inteortty of the corporare and flnonclal Informatlon Included on the charitable cornpany'5 v4•bslt•. Lqglslation in th• LlnlMd Kingdorn gov•ming th• prqparation and d15semlnatlon of flnanclal stat•m•nts May dlhr from l•glslatlcn In Ot￿rIU￿$dICtth0￿$. Small Cornpany Rul•# Thls report ha$ been prÉpared In aceordanct Y41th thé sp•thal r•i•￿n0 ta companies sublttt to tht small eompans1s regime wlthSn part IS of the Compani•s Att 2006. The tru5tees' r￿ort w•$ •ppro¥ed by the bo•rd oltrust•05 and sbJn•d on Its b•h•rf ty: Mr Peter O'Grady Trust• 1210612026 Page 3

Food For All Independent Examiner's Report to the Trustees of Food For All For The Year Ended 31 July 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 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 other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Rupesh Patel FCCA 12/06/2026 Pentax House South Harrow London HA2 0DU

Page 4

Food For All Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 July 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
4
Other
5
EXPENDITURE ON:
Charitable activities
7
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14
2025
Unrestricted
funds
£
493,135
760
16,800
2024
Unrestricted
funds
£
517,516
689
-
510,695 518,205
(461,922) (428,847)
48,773 89,358
48,773
233,214
89,358
143,856
281,987 233,214

The notes on pages 7 to 11 form part of these financial statements.

Page 5

Food For All Balance Sheet As At 31 July 2025

Notes
FIXED ASSETS
Tangible Assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
13
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
14
2025
Unrestricted
funds
£
45,176
2024
Total
funds
£
60,502
45,176
2,137
247,386
60,502
-
181,555
249,523
(12,712)
181,555
(8,843)
236,811 172,712
281,987 233,214
281,987 233,214
281,987 233,214
281,987 233,214

For the year ending 31 July 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

Mr Peter O'Grady

Trustee 12/06/2026

The notes on pages 7 to 11 form part of these financial statements.

Page 6

Food For All Notes to the Financial Statements For The Year Ended 31 July 2025

1. General Information

Food For All is a company limited by guarantee, incorporated in England & Wales, registered number 03842531 and registered charity number 1077897. 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. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Incoming Resources

Charitable income represents donations from volunteers, charitable organisations and corporate grants. These are included in the financial statements when receivable.

2.4. Resources Expended

Direct charitable expenditure includes all expenditure incurred on donations awarded or on other schemes run in pursuance of the charity’s objectives under its charter. Donations are recognised as a liability when the Charity is under an obligation to make transfer to a third party.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 25% on reducing balance Motor Vehicles 25% on reducing balance

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Gift aid
2025
Unrestricted
funds
£
448,783
44,352
2024
Unrestricted
funds
£
498,127
19,389
493,135 517,516

4. Investment Income

Page 7

Food For All Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Bank interest receivable
5.
Other Income
Rental and other income from property
6.
Net Income/(Expenditure)
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
7.
Analysis of Expenditure
Provision of food
Governance costs
Provision of food
Governance costs
Activities
undertaken
directly
£
222,186
-
2025
Unrestricted
funds
£
760
2024
Unrestricted
funds
£
689
2025
Unrestricted
funds
£
16,800
2024
Unrestricted
funds
£
-
2025
£
15,326
2024
£
14,499
Support
costs
(see note 8)
£
199,045
40,691
2025
Total
£
421,231
40,691
222,186 239,736 461,922
Activities
undertaken
directly
£
191,407
-
Support
costs
(see note 8)
£
222,996
14,444
2024
Total
£
414,403
14,444
191,407 237,440 428,847

Page 8

Food For All Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

8. Support Costs

Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
Depreciation
.
Staff Costs
taff costs were as follows:
Wages and salaries
Provision of
food
£
37,136
52,638
93,945
15,326
Governance
costs
£
20,497
12,000
8,194
-
2025
Total
£
57,633
64,638
102,139
15,326
199,045 40,691 239,736
Provision of
food
£
12,232
44,469
151,796
14,499
Governance
costs
£
11,665
-
2,779
-
2024
Total
£
23,897
44,469
154,575
14,499
222,996 14,444 237,440
2025
£
20,497
2024
£
11,665

9. Staff Costs

Staff costs were as follows:

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

  1. Average Number of Employees

Average number of employees during the year was: 2 (2024: 1)

11. Tangible Assets

Cost
As at 1 August 2024
As at 31 July 2025
Depreciation
As at 1 August 2024
Provided during the period
As at 31 July 2025
Plant &
Machinery
£
48,672
Motor
Vehicles
£
129,253
Total
£
177,925
177,925
117,423
15,326
132,749
...CONTINUED
48,672 129,253
42,805
1,667
74,618
13,659
44,472 88,277

Page 9

Food For All Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025
As at 1 August 2024
12.
Debtors
Due within one year
Other debtors
13.
Creditors: Amounts Falling Due Within One Year
Other creditors
Taxation and social security
Accruals and deferred income
14.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1
August 2024
£
233,214
4,200 4,200 40,976 45,176
5,867 54,635 60,502
Income
£
510,695
2025
£
2,137
2025
£
7,829
3,870
1,013
12,712
Expenditure
£
(461,922)
2024
£
-
2024
£
7,830
-
1,013
8,843
As at 31 July
2025
£
281,987
233,214 510,695 (461,922) 281,987
As at 1
August 2023
£
143,856
Income
£
518,205
Expenditure
£
(428,847)
As at 31 July
2024
£
233,214
143,856 518,205 (428,847) 233,214

15. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

Food For All Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 11

Food For All Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 July 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Gift aid
Investments
Bank interest receivable
Other
Rental and other income from property
EXPENDITURE ON:
Charitable Activities:
Provision of food
Food and disposable purchases
Seeking donations, grants and legacies
Travel and subsistence expenses
Rent
Light and heat
Vehicle running costs
Repairs, renewals and maintenance
Printing, postage and stationery
Euro project - Ukraine relief
Resource centre and project cost
Euro project - Turkey / Belarus
Sundry expenses
Depreciation of plant and machinery
Depreciation of motor vehicles
Governance costs
Wages and salaries
Premises insurance
Insurance
Printing, postage and stationery
Professional fees
Bank charges
2025
Total
funds
£
448,783
44,352
2024
Total
funds
£
498,127
19,389
493,135
760
517,516
689
760
16,800
689
-
16,800 -
510,695
(222,186)
-
(37,136)
(10,348)
(42,290)
(23,743)
(8,782)
(2,261)
(20,064)
(34,787)
(2,000)
(2,308)
(1,667)
(13,659)
518,205
(189,918)
(1,489)
(12,232)
(17,616)
(26,853)
(34,004)
-
-
(41,745)
(74,017)
(2,000)
(30)
(1,955)
(12,544)
(421,231)
(20,497)
(12,000)
(678)
(1,048)
(6,246)
(222)
(414,403)
(11,665)
-
-
(2,466)
-
(313)
(40,691) (14,444)
(461,922) (428,847)

...CONTINUED

Page 12

Food For All Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 July 2025

NET INCOME

48,773 89,358

Page 13