REGISTERED COMPANY NUMBER: 3736856 (Englafid and Wales) REGisfERED CHARITY NUMBER: 1080900 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR LUNCH ONTHE RUN LIMITED J W Hlnks Chartered Accountants 19 Highfield Road Edgbaston Blmiingham B15 3BH
LUNCH ON THE RUN UMITED CONTE5 OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees I to 11 Independent Examlner's Report 12 Statement of Flnanclal Actlvkles 13 lance Sheet 14 to IS Notes to the Flnanclal Statement5 16 to 27 Detalled Statement of Flnanclal Activltles 28 to 29
LUNCH ON THE RUN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reportin8 by Charities.. Statement of Recomrnended Practice applicable to charities preparing their account5 in accordance with the Financial Reportins Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. The financial statements comply with the ch3rltles Act 2011, the Companies Art 2006, the Memorandum and Articles of As50tiation and the Statement of Recommended Practice applicable to charities IFRS1021. 08JECTIVES AND ACTIVITIES Objectives and alms Lunch on the Run provides tralnSng and work experience for the beneflt of persons who have a Searning dlsability that requires 5UPPOrt, education, or training. The charlty's objectlve and its principal activity contlnues to be that of providing a posltlve experience for trainees, through structured training and work involvernent. OBJEcfivES AND ACTIVITIES Oblertives and A1rn5 2024 Alms & Oblectlve5 l. To improve confidence & self-esteem of our trainees 2. To offer support and guldance in all aspect5 of ¢aterlng Including customer services 3. To complete food hygiene module annually with tralnee's including allergy trainlng 4. Continue with annual progress reports for trainees. We have completed all our aims for 202412025 with some great results which are demonstrated In our activities. achievements, and performance. 2025 Alms & Objectlves l. Continue to offer support and guidance In all aspects of caterlng and customer servlces. 2. To extend tralnlng packages with more targeted projerts, 3. To continue to build on confidence and improved self-esteem. 4. Monitor and review trainees, performance. Ensurlng our work dellver5 our aims. We review our aims, objectives, and activitie5 each year. Thls review looks at what we achieved and the outcome5 of our work In the previous 12 month5. The revlew looks at the success of each key activity and the benefit5 they have brought to those groups of people we are Set up to help. The review a150 helps us to ensure that our aims objectives and activities remain focused on our stated purpose. Page I
LUNCH ON THE RUN LIMITED REPORTOFTHE TRUSTEES FOR THE YEAR ENDÉD 31 MARCH 2025 Artivities, Achievement5 and Performance Over the past year, Lunch on the Run has continued to grow not only as a social enterprise but as a vital training ground and support system for people with learning disabilities and autigm. Our mission to provide meaningful kitchen-based training and employment opportunities has remained at the heart of everything we do, and 2024-2025 has been a year of considerable progress, innovation, and community impact. We have successfully maintained our 5-star food hygiene rating from the Environmental Health after an unannounced vislt at the beginning of August 2024. One of our proudest achievement5 this year has been the continued development and Success of our kitchen training program. Through Structured, person-centred learning, we have 5UPPOrted over 2Q individuals with learning disabilities and autism to develop core culinary skills, boost their confidence. and gain practical experience in a working kitchen environment. Our inclusive approach ensures that each trainee recelve5 tailored support, wlth clear pathway5 to Independence and employability. 24% of our trainees have gone on to further training, which is a testament to the effectiveness of our model and the commitment of our dedicated team. A key focus this year has been strengthening our coaching and mentoring approach within the kitchen. We have introduced new training modules focused on food hygiene, allergen, and customer 5ervlce, all adapted to be accessible and engaging for learner5 With a range of needs. This has not only improved the quality of our service but has also empowered our trainees to take on more responsibility, boosting their self-esteem and sense of purpose. The real-life café setting continues to provide a Safe, 5UPPOrtive environment where people can thrive and grow at their own pace. Our trainee5 have all successfully CDmpleted a food hygiene exam at varying levels. ErTTry Levet • Bas5¢ Level • Level I Levtl2 Enuy Level Level I Level 2 io 15 ?.0 We have secured some funding to be able to deliver some project5 this year which have been successful and contlnue to grow and develop. Page 2
LUNCH ON THE RUN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Crafty Corner offers a supportive and inclusive environment where individuals can express themselves creatively, develop new skills, and build confidence. Through firsthand activities, participants can improve fine motor skills, enhance focus, and experience a sense of accomplishment. The c5ub also encourages social interaction, helping to reduce isolation and build friendships, while promoting emotional well-being and a sense of community. This is a project for people with learning disabilities and autism. Our trainee5 have also been involved in preparlng lunch and serving refreshments to participants. Another key project, our ' Independence Kitchen empowers participants to make informed choices and develop essential life ski115. By building confidence in the kitchen and understanding nutrition, individuals gain greater independence and improve their overall well-being. The course also promotes self-reliance, boosts self-e5teem, and encourages positive hablts that support a healthier lifestyle and 3 stronger sense of autonomy. Thls Is a projert for people with learning disabilities and autism. Page 3
LUNCH ON THE RUN LIMITED REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 These engagements are from August 2024 to March 2025. These courses are continuing, and we are engaging with more people moving into the new financial year. 39 Our new Smart Eats project, 15 designed to promote nutrition and healthy eating among people with learning dlsabilities and autism, while a150 fostering p051tive relationships with food. Throu8h engaging, hands-on activitie5 such a5 cooking Sessions, meal planning, and food education, the project helps participants build essential skills and confidence around making healthier food choices. Smart Eats encourages a fun, Inclusive environment where Individuals can explore new tastes, learn about balanced diets, and enjoy shared mealtimes- we have currently reached 6 participants in the first cohort of this project who have all shown great response to the material and demonstrated more confidence in preparing healthy meal alternatives. The Skill Me Up project in it5 initial phase, it is a new project designed to move people who are economically inactive to job searching or those individuals who are looking for the first steps into the world of work. Through our experience and understanding of working with adults with learning disabilities and autism, built up over many years, our project will overcome some of the barriers and provide a welcoming and supportive working environment. I nitially funds have been used to prepare training aids, create modules and training plan to ensure all areas are covered in readiness to the start date. This 14-week project will cover food hygiene, health and safety, customer service. functional ski115. Our first cohort IS waiting to start at the beginning of April 2025. Page 4
LUNCH ON THE RUN LIMITÉD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Our collaborations with local schools, care providers, and employment agencies have a150 grown, allowing us to create more supported work experience placements and widen our community outreach. These relationships have been crucial in r3i5ing awareness about the importance of inclusive training and employment practices. As we look ahead, we're excited to bulld on this year's successes, explore new partnerships, and continue adapting our services to meet the evolving needs of our trainees and community. Lunch on the Run remains committed to ¢reatin8 a world where everyone, regardless of ability, has access to opportunity, purpose, and a place to belong. Manager Report This year we approached several funders to Support our charity, this proved extremely successful. Some fundin8 was restrlcted for kitchen equipment, some restricted to specific projects and some to support our charity to continue our work around 5UPPOrting individuals with learning disabilities and autism. Our new projects have expanded our services and opportunltie5 for people with learning d15abilities and autlsm. Although initially complex and required planning work in setting up and recording outcomes, they now run wlth ease. We have successfully delivered our aims for 2024. Trainees have demonstrated an improvement in their confldence, In partlcular with regard to customer servlce. We have kept up to date on training and introduced more practical trainlng alds. Some of the training games we have deslgned prove really popular and effective. Our tralning plans Include customer service, food hygiene, manual handing, health and safety, IT with Maths & English functional 5ki115. Thi5 training has helped with building confidence and improving 5elf-esteem. Trainees have been involved in expanding their catering skills and social 5ki115 through customer Service training. Trainees have had more experience in cake makin81 fondant work, making buttercream with different flavours and colours, scones, dSfferent style5 of sandwich presentatlon, mini cakes. preparing afternoon teas and buffets. They continue expanding their experience in preparing hot food for the local nursery. We have continued to update our social media sites with a 8rowing following of 8.2k on our Facebook page. We will continue to develop buslness opportunity and look at trends for the coming year. l am proud of the fact our tralnees are happy and ¢omfortable at Lunch on the Run. They are well supported bv our experienced team and continue to develop skills which are transferable into independent livin8, volunteering opportunities and moving closer to the labour market. Our wonderful team, with Inter¢han8eable ski115 that cornplement each other to delivered hlgh quallty food and tralnlng continue to work extremely hard. All tralnlng is up to date, and they ¢ontlnue to show commitment and dedScation to Lunch on the Run. They have remalned loyal and committed to help deliver another successful year for our trainees. I would like to thank the board of trustees who glve their tlme freely, offerlng guidance and support to me. We continue to follow and discuss the Charity Governance Code to ensure we cover all areas of governance. We also use the Charltv Commission checklist to cover all areas of compliance. We have reviewed our risk register and busine55 planning with discussions at board rneetings. Our Treasurer, Mrs K E Brown has monitored our finances ensuring our reserves are reviewed to meet the challenges of our organisation. Our Chair, Mr P R John periodically keeps members informed on governance ensuring members are meeting the need5 of the charlty. Parentlcarer Feedback How well do you feel your trainee is gaining valuable experience that could support future employmentl volunteering opportunitie5 or independence in their live5? Page 5
LUNCH ON THE RUN LIMITED REPORTOF THE TRUSTEES FOR THE YEAR ENOED 31 MARCH 2025 Parent of Trainee X.. 'X ha5 become much more independent since joining Lunch on the Run in 2023, both in their social life and helping me around the house. Parent of Trainee Y.. 'Y 15 gainin8 lots of new 5kllls that will support them- however, I do feel 5UPPOrt will be needed throughout. Y needs lots of I to I support with new tasks to prevent anxletv. To what extent have you seen positive changes to your trainee's soclal ski115, confidence and independenceP Y: Lunch on the run is really helping develop Y's social skills, this is an area they have always struggled with, making new friend5 15 very important for him. X: X's confidence has grown so much over the past year, their social life has really flourished, and it's been lovely watching her feel comfortable taking herself out. Could you give an example of how Lunch on the Run'5 trainlng has impacted your trainee'5 home IlfeP X: X loves to talk to me about theSr days at Lunch on the Run, they're keener to help around the kitchen and most definltely much cleanerl Y.. Y Is happy now to try and support in making a baslc meal, famlly & friends love thelr cakes. Any further comment5.. Y: Such a wonderful place to help grow young people. super staff supportl X.. I can't thank you enough for all you do for X, they love comlng to Lunch on the Run and Seeing all thelr frlendsl Trainee Feedback Through our regular trainee meetin85, tralnees feel comfortable and happy at Lunch on the Run. Several traSnee5 would Ilke to try new cakes and Specials on our menu. They enjoy meeting wlth thelr frlend5 and working wlth Staff. Several tralnee5 reported that coming to Lunch on the Run makes them feel Safe. Page 6
LUNCH ON THE RUN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 wr nllp* WRF .sr AT7 Id¥lT AT Jffe-s". butteriThJ bread onc filling ¢uS-omer Ser4 9ffeet $tomerS w¢rh a smi s ptslite Washmg up r mak¢ people fEel wilcome tsJttercrTa èuffetG Washing UP Delwy akin9 cakes Oytter£ream TRAINEE Tlf W 5tIU SEI¢TN Af (N rwoved eonficeD¢e inoewdently trovelled m¢ h¥p>' ttorot ConfidEncq yortrn mi more ronficent customer leICe shepping Juffet& elivery OBJECTIVES AND ACTIVITIES Public beneflt In setting our objectives and planning our activitles, the Trustees have considered the Charity Commission's general guidance on public benefit, including fee ¢hargin8. Lunch on the Run was established for the relief of those in need, by reason of dlsability, and all trainees are a55e5sed and referred by Social Services, schools, ¢olle8esi job centres and training provider5. The Charity operates as a social business in that it has no shareholders, and all surplu5e5 are used for the furtherance of the Charlty's objectives and aims. FINANCIAL REVIEW Princlpal funding Sources By operating a5 a social business, Lunch on the Run generate5 approxirnately 70% of its income through providing catering services to the public. The needs of the trainees require high levels of staff Support, so further income is raised through Page 7
LUNCH ON THE RUN LIMITED REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 the provision of training and work experience. This funding is secured through personal budgets and local authority managed accounts, Reserves policy The Charity would Ilke to malntain unrestricted funds not commltted or invested in tangible fixed asset5, which are the free reserves of the Charity at a level which equates to between 6 and 12 month5 unrestrlcted expenditure. This provide5 sufficient funds to cover management and administration and support costs. This aim must be evaluated against the objects of the Charity and their fulfilment. At the balance sheet date, the free reserves are £129,000, giving us 8 months restricted expenditure. Flnanclal review The Statement of Financial Activities for the year ended 31 March 2025 Shows incoming resources totalling £220,911 12024 - £163,0001 and resources expended totalling £212,361 12024 £199,367), resulting in net incoming resource5 totalllng £8,55012024- net outgoing resources of 36,3671. As a result, the Charity's total funds have increased from £145,502 as at 31 March 2024 to £154,052 as at 31 March 2025, The reserves are to help to manage unexpected finan¢lal difficultles and future operation5. FUTURE PIANS l.we plan to forge links with other soclal enterprises and charities to develop prolect5 and to work collaboratively to maximise our development and to increase opportunities for people with learnlng disabilities, 35 well as seeking funding for training independently. 2. In thi5 context we recognise that our main purpose 15 to empower adults with learning disabilities by providing real-life training and employment experlence5 in a supportive environment. 3. We will continue to develop our catering business by introducing new inltlatlve5 3 nd projects to provide additional revenue to fund our tralning activities, but we recognise that we are operating in an increasingly financially competitive environment wlthln which we cannot survive through commerclal trading actlvitie5 alone. 4, Historlcally we have recelved income as grants from indlviduals, commercial organlsations and other charitles which ha5 helped to bridge the annual funding gop between commercial income and overall expenditure. 5. We wlll continue to develop new projects to attract fundlng directly for trainln8 and, where It appears that there may be a revenue deficit in our annual financial planning process, we will continue to seek grant aid where appropriate throughout the year in order to remain financially viable and to produce a balanced budget on an annual basss. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity was incorporated on the 19th of March 2000 and is governed by the rnemorandum and artlcles of association. Recruitment and appolntment of new trustee5 As the Charlty is incorporated as a company limited by guarantee, the Trustee5 are deemed to be Oirectors of the Charitv. Trustees are recruited from all sections of the local community. Appointment as a Trustee follows informal meetings with current Trustees and Senior staff. All appointments are subject to suitable references, disclosure, and a declaration that the person is legally allowed to be a Trustee Page 8
LUNCH ON THE RUN LIMITÉD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Organisational strurture The Charity is organised so that its Management Committee of Trustees meet regularly to manage its affairs and formulate policy. The manager is responsible for the day-to-day running of thè Charity and reports to the Committee monthly. The charity has 7 trustees who meet regularly, on 3 voluntary basis, to manage its affairs and formulate the policies of the charity. The manager, Mrs Sally Bassett manages the day-to-day administration of the charity assisted by a small staff team and reports to the committee monthly. Trustees take part in social activities involving users of the service. attending our presentation and yearly celebrations. The chair and other board members are regular visitors to the coffee shop, engaging with staff and trainees. This added value contributes greatly to the management and governance of the organisation. Inductlon and tralning of new trustees Induction The Charity has a comprehensive induction process for all new Trustee5. This Inductlon process Includes the followlng procedures. Informing new Trustees of thelr role and responsibilities lincluding charity and company lawl. Providing new Trustees wlth a copy of the charity's memorandum and articles and association. Providlng new Trustees wlth a copy of the charity'5 current buslness plan. Ensuring all new Trustees meet staff and co-workers. Ensuring all new Tru5tee5 are aware of the Charity's ethos. Tialnin Trustees regularly review their role and activities. Topics include governance, strategic planning, and new legislation. We have an UpToDate trustee skill audlt. All Trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in the notes to the financial statements. Trustees claimed no expenses during the year. STRUCTURE, GOVERNANCE AND MANAGEMENT Rlsk management The trustees have a duty to identify and revlew the rlsks to which the charity is exposed and to ensure appropriate controls are in place to provlde reasonable a55vrance against fraud and error. Trustees meet bi-monthly to recelve reports on the work of the Charlty and to monitor progress agalnst the Charity'5 buslness plan. Good governance in our charlty Is fundamental to our Success. We contlnue to achieve our charlty's outcomes and aims through effective governance and the right leadership structures. Good governance enables us to support our charity's compliance with relevant legislation and regulations. It also promotes attitudes and a culture where everything work5 towards fulfilling the charity'5 vision. We use the Charity Governan¢e Code to help us and our trustees to develop high standards of governance. Everyday management and the delivery of the service is delegated so that decisions are made at the most appropriate level. Trustees continue to closely monitor, income and expenditure. The finance5 chaired by the Treasurer continue to be monitored, and makes recommendatlons on i5sue5 in relation to the Charity's financial position. The Trustees have a duty to identify and revlew the risks to which the Charity 15 exposed and to ensure approprlate controls are in place to provide reasonable assurance against fraud and error Page 9
LUNCH ON THE RUN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED ai MARCH 2025 The Trustees have examined the major strategic, business, and operational issues that the Charity faces. They confirm that systems are in place to enable regular reports to be produced so that necessary step5 can be taken to reduce fisks. Every member of staff has a job description and receives regular supervision. Together, these make clear the role and responsibility of everyone in the organisation. The manager holds regular team briefings where information is shared, and practice issues are discussed. The Charity has an established policy and procedures for the involvement of users of its services. We have an easy read code of conduct and professlonal boundarles for all tralnees. They have re¢elved training and we regularly review thls. Safeguardlng Compllan¢e We review our responslbillties as laid out in the Care Act 2014. the Care Quality CommisslDn's Quality Standards and in the Charity Commi55ion'5 guidance of strategy for dealing with safeguardln8 155ues In charities and confirm that we have complied with statutDry requlrements in respect of reporting, investigating, and learnlng from any safeguarding Incidents. In the period covered by these financial statements, Trustee5 were not aware of any incidents thot were required to be reported to the Charlty Commission. statutory Requlrements We have a 5-star rating from the Environmental Health within the Dudley Borough. Thi5 Means the food hygiene standards are very good and fully comply with the law. Protectlon of vulnerable aduh5 The Charity is committed to the safeguarding of vulnerable adults and children. Safeguarding alerts and incidents are reported to Trustees as part of our governance oversight and structure. We have an updated pollcy and procedures for the safeguarding and protection of people who use our servlce5, provide regular 5t3ff tralning and subscribe to Dudley MBC'5 Safeguard and Protect policy and procedures and regional West Midlands Safeguarding Policy and Guidance. Every new member of staff receives an induction with the manager. At this meeting, the Charity's values are reiterated. and staff are reminded of the Charity's policie5 on safeguarding and whistleblowing. Mandatory induction training and refresher trainin8 is provided for all staff. Page IQ
LUNCH ON THE RUN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 3736856 (England and Wales) Reglstered Charlty number 1080900 Re8lstered offlce DYI 8uilding Stafford Street Dudley West Midlands DYI IRT Trustees Mr PDR John - Chair Mr N Webb Mrs ES Ballev Mrs KE Brown - Treasurer Mr N 5heridan Mr5 S Alliband Miss G Homer Resigned 29 Aprll 2025 Resigned 9 September 2025 Company Secretary/M3nager Mrs 5 Bassett Independent Examiner Peter Smith FCA J W Hinks Chartered Accountants 19 Highfield Road Edgbaston Birmingharn BIS 38H Bankers HSBC Bank PIC Headquarters I Centenary Square Birmingham BI IHQ Approved by order of the board of trustees on 9 September 2025 and signed on its behalf by: P D R John (Chairman) - Trustee Page 11
INDEPENDENT EXAMINER'5 REPORTTO THETRUSTEES OF LUNCH ON THE RUN LIMITED Independent examiner's report to the trustees of Lunch on the Run Limited I'the Company'l I report to the charity trustee5 on my examination of the accounts of the Company for the year ended 31 March 2025. Re5ponslbilltles and bas15 of report As the charity's trustees of the Company land a150 Its director5 for the purposes of company lawl you are responsible for the preparatlon of the accounts in accordance with the requirement5 of the Companie5 Act 20061'the 2006 Act'l. Having 53tisfied 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 a5 carried out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying Out my examination I have followed the Dlrections given by the Charlty Commission under Sectlon 145151 Ibl of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention In connectlon with the examlnation glvin8 me cause to belleve., accountlng records were not kept in Tespect of the Company as required by Sectlon 386 of the 2006 Act,, or the accounts do not accord with those records; or the accounts do not comply with the accountlng requirements of Section 396 tsf the 2006 Act other than any requirement that the accounts glve a true and fair view which Is not a matter ¢on55dered as part of an independent examination.. or the accounts have not been prepared in accordance wlth the methods and prlnciples of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concern5 and have come across no other matters in connection with the examlnation to which attentlon Should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Peter Smith FCA J W Hinks Chartered Accountants 19 Highfield Road Edgbaston Birmingham B15 3BH 9 September 2025 Page 12
LUNCH ON THE RUN LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Totsl funds 2024 Total fund5 Unrestrirted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 39,472 21,000 60,472 1.254 Charitable tradin8 160,439 160,439 161,746 Total 199,911 21,000 220,911 163,000 EXPENDITURE ON Charitable activities Wages, national insurance and penslon Costs Establishment expenses Governance Food, consumables and cleanlng materials Transport costs Depreciation of tangible flxed assets 133,662 6,036 19,679 38,931 4,702 2,290 4,508 692 138,170 6,728 19.679 40,792 4,702 2,290 126,931 7,835 16,518 40,876 4,859 2,348 1,861 Total 205,300 7,061 212.361 199,367 NET INCOMEIIEXPENDITURE) 15,3891 13,939 8,550 136,3671 RECONCILIATION OF FUNDS Total funds brought forward 136,370 9,132 145,502 181,869 TOTAL FUNDS CARRIED FORWARD 130,981 23,071 154,052 145,502 The notes form part of these financial statements Page 13
LUNCH ON THE RUN LIMITED BALANCE SHE 31 MARCH 2025 2025 Tatal funds 2024 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tanglble assets li 1,277 1,277 3,218 CURRENT ASSETS Stocks Debtors Cash at bank and In hand 12 13 I,uo 6,328 152,618 1,130 6,328 175,689 1,468 8,396 138,626 23,071 160,076 23,071 183,147 148,490 CREDITORS Amounts falling due withln One year 14 (30,3721 130,372) 16,2061 NET CURRENT ASSETS 129,704 23,071 152,775 142,284 TOTAL ASSETS LESS CURRENT LIABILITIES 130,981 23,071 154,052 145,502 NET ASSETS 130,981 23,071 154,052 145,502 FUNDS Unrestricted funds Restricted funds 16 130,981 23,071 136.370 9,132 TOTAL FUNDS 154,052 145.502 The charitable company Is entitled to exemption from audit under Section 477 of the Companles Act 2006 for the year ended 31 March 2025. The members have not required the company to obtaln an audit of Its financial statement5 for the year ended 31 March 2025 in accordance with Sectlon 476 of the Companies Act 2006. The trustee5 acknowledge their responsibilities for lal ensuring that the charitable company keep5 accounting record5 that comply with Sections 386 and 387 of the Companies Att 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relatlng to financial statements, so far as applicable to the charitable company. Ibl The notes form part of these financial statements Page 14 continued...
LUNCH ONTHE RUN LIMITED BAIANCE SHEET- continued 31 MARCH 2025 These financial statements have been prepared in accordance with the provisions applicable to charltable companies subject to the small companies reglme. The financial statements were approved by the Board of Trustees and authorised for issue on 9 September 2025 and were slgned on its behalf by: P D R John IChairmanl- Trustee The notes form part of these financial statements Page 15
LUNCH ON THE RUN LIMITED NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financlal statements Df the charltable company, which is a publlc benefit entity under FRS 102, have been prepared in accordance with the Charitie5 SORP IFRS 1021 'Accounting and Reportlng by Charities.. Statement of Recomrnended Practice applicable to charitie5 preparing their accounts in accordance with the Firsancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I january 20191,, Financial Reporting standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial Statements have been prepared under the historical cost convention. FINANCIAL REPORTING STANDARD IOZ- REDUCED DISCLOSURE EXEMPTIONS The charitable company has taken advantage of the following disclosure exemption In preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland,: the requlrements of Sectlon 7 Statement of Cash Flows. INCOME All income Is recognised in the Statement of Financlal Activities once the charity has entitlement to the funds. it is probable that the income wlll be received and the amount can be measured rellably. EXPENDITURE Liabilities are recogni5ed as expenditure a5 soon as there is a legal or constructive obligation committing the charlty to that expenditure, it is probable that a transfer of economic benefits wlll be required in settlement and the amount of the obllgation can be measured reliably. Expendlture 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 partlcular headings they have been allocated to actlvltles on a basls consistent with the use of resources. TANGIBLE FIXED A55ETS Depreciation is provided at the following annual rates in order to wrlte off each asset over it5 estimated useful life. Fixtures and fittings Motor vehicles 33% on cost 20% on cost STOCK5 Stocks are valued at the lower of cost and net realisable value. after making due allowance for ob501ete and Slow moving item5. TAXATION The charity is exempt from corporation tax on its charitable activities. FUND ACCOUNTING Unrestricted funds can be used in accordance with the charitable objectlves at the discretlon of the trustees. Restricted fund5 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when Specified by the donor or when fund5 are raised for particular restrictpd purpose5. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 16 continued...
LUNCH ON THE RUN LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- continued FINANCIAL INSTRUMENTS The charity has elected to apply the provisions of Sectlon 11 'Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of Its financial statement5. Financial instruments are reco8nised in the charity's balance sheet when the charlty becomes party to the contractual provisions of the instrument. Flnancial a55ets and11abilities are offset, with the net amounts presented In the financial statements, when there is a legally enforceable right to set off the recogni5ed amounts and there is an intention to settle on a net basis or to realise the asset and Settle the liabillty simultaneouslv. Bas1¢ flnanelal assets and liabilltles Flnanclal instrument Cash Measurement on Inltlal recognltlon Cash held Settlement amount after any trade discounts or amount advanced by the charity Settlement amount5 after any trade discount5 or amount advanced to the charity Debtors Creditor5 CRITICAL ACCOUNTING ESTIMATE5 AND JUDGEMENTS In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carryin8 amount of assets and Ilabilities that are not readily apparent from other sources. The estimates and underlying assumptlons are reviewed on an ongoing basis. Revision5 to accounting estimates are recognised in the period in which the estimate is revised where the revi51on affects only that period or in the period of the revision and future periods where the revision affects both current and future perlods. PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS Contributions to the personal pension schemes of certaln employee5 are charged to the Statement of Finan¢lal Activities in the period in which they relate. The assets of these personal penslon schemes are held separately from those of the charitable Company In Independently adminlstered funds. OPERATING LEASES Rentals payable under operating leases are charged to the Statement of Financial Actlvities as Incurred over the term of the lease. GOVERNMENT GRANTS Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met, and the grants will be recelved. A grant that specifies performance condition5 15 recognised in income when the performance conditions are met. Where a grant doe5 not specify performance condition5 It 15 recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recogni5ed as a liability. Page 17 continued...
LUNCH ON THE RUN LIMITED NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 DONATIONS AND LEGACIES 2025 2024 Donations Grants 39,472 21,000 1,254 60,472 1,254 Grants recelved, Included in the above, are as follows: 2025 2024 Beatrice Lalng Doug105 Arter F Grantham Yorke Health & Equallty Fund IDVCI Ladbrook Coral Patrick T Rotary Club Oudlev WO Street CF 4,000 500 2,000 7,000 2,IXIO 1,000 1,000 3,500 21,000 CHARITABLE TRADING 2025 2024 Income generated through the provlslon of training and work experience HAF income Catering income 47,985 43,382 9,224 109,140 112,454 160,439 161,746 Page 18 continued...
LUNCH ON THE RUN LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 CHARITA8LE AcfiviTIES COSTS Support costs Isee note 51 Direct Cost5 Totals Wages, national insurance and pension costs Establishment expenses Governance Food, consumables and cleanlng materials Transport costs Depreclation of tangible flxed assets 138,170 6,728 3,747 138,170 6,728 19,679 15,932 40,792 4,702 2,290 40,792 4,702 2,290 196,429 15,932 212,361 SUPPORT COSTS Support Costs are those general runnlng c05tS. such as governance, general management and administratlon. NET INCOMEI{EXPENDITURE} Net Income/lexpendlturel is stated after chargingllcredltin81: 2025 2024 Depreciation - owned a55et5 Independent examinatlon 2.290 1,800 2,348 1,890 TRusfEES' REMUNERATION AND BENEFITS There were no trustees, remuneration or other beneflts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 19 continued.
LUNCH ON THE RUN UMITED NOTESTO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES. REMUNERATION AND BENEFITS- continued TRUSTEES. EXPENSES There were no trustees, expenses pald for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salaries Other pension cost5 136,728 1,442 125,521 1,410 138,170 126,931 The average monthly number of employees during the year was as follows.. 20Z5 Admlnistratlve and support staff Catering staff 2024 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrivinES Unrestricted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,254 1,254 Charitable trading 161,746 161,746 Total 163,000 163,000 EXPENDITURE ON Charltable actlvltles Wages, national insurance and pension costs E5tabli5hment expenses Governance Food, consumables and cleaning materla15 Transport cost5 Depreciation of tangible fixed asset5 126,931 7,835 15,518 40,876 4,859 2,348 126.931 7,835 16,518 40.876 4.859 2.348 Total 199,367 199.367 Page 20 continued...
LUNCH ON THE RUN LIMITED NOTES TO ThE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTlVtTIES- continued Unrestricted funds Restricted funds Total funds NET INCOME/(EXPENDITUREI 136,3671 136,3671 RECONCILIATION OF FUNDS Total fund5 brought forward 172,737 9,132 181,869 TOTAL FUNDS CARRIED FORWARD 136,370 9,132 145,502 io. PENSION COMMITMENTS The Charity contrlbutes to the Indlvidual penslon plan5 of certaln employees. The assets of these schemes are held separately from those of the Charity in independently administered funds. Total contributions made by the Charity during the year ended 31 March 2025 amounted to £1,44212024 - £14101 and outstanding contributlons as at 31 March 2025 amounted to £39112024 - £1871. ii. TANGIBLE FIXED ASSETS Flxtures and fitting5 Motor vehicles Totals COST At l April 2024 Additions 6,672 349 10,440 17,112 349 At 31 March 2025 7,021 10,440 17,461 DEPRECIATION At l Aprll 2024 Charge for year 7,308 2,088 13,894 2,290 202 At 31 March 2025 6,788 996 16,184 NET BOOK VALUE At 31 March 2025 233 1,277 At 31 March 2024 86 3,132 3,218 Page 21 continued...
LUNCH ON THE RUN LIMITED NOTES TOTHE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENOED 31 MARCH Z025 12. srocKS 2025 2024 Stocks 1,130 1,468 DEBTORS: AMOUNTS FALLING DLIE WITHIN ONE YEAR 2025 2024 Trade debtors VAT Prepayments and accrued income 5,649 6,719 1,226 451 679 6,328 8,396 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditor5 Social security and other taxe5 Other creditors Accruals and deferred income 1,375 2,856 995 25,146 836 1,480 791 3,099 30,372 6,206 Included within accruals and deferred income as at 31 March 20251$ the followlng., Oeferred donation5 and grants totalling £22,13712024 £nlll that relate to funded prolects for 2025126. Is. LEASING AGREEMENTS Mlnimum lease payments under non-cancellable operatlng lea5e5 fall due as follows: 2025 2024 Wlthln one year Between one and flve years 6,671 18,348 3,538 25,020 3.538 Page 22 continued...
LUNCH ON THE RUN LIMITED NOTES TO THE FINANCIAL STATEMENTS. continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS Net movement in fund5 Transfer5 between funds At 31.3.25 At 1.4.24 Unrestrirted lunds General fund Designated fund - Redundancy 122,304 14,066 15,389} 14,066 14,066) 130.981 136,370 15,389) 130,981 Restrlcted funds Grow It Cook It Eat It Kitchen Refurbishment Kitchen Equipment New Catering Equipment Crafty Corner Ir¢depelldance Kitchen Smart Eat5 Catering & IT Equipment 185 8,947 185 8,947 1,434 2,374 1,750 1,500 2,881 4,000 1,434 2,374 1,750 1,500 2,881 4,000 9,132 13.939 23,071 TOTAL FUNDS 145,502 8,550 154.052 Net movement in fund5, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrictèd funds General fund 199,911 1205,3001 (5,389) Restrl¢ted funds Kltchen Equipment New Catering Equlpment Skill Me Up Crafty Corner Independence Kitchen Smart Eats Catering & IT Equipment 2.IXIO 2.500 2,(M)O 3,WO 4.WO 3,500 4,000 15661 11261 (2,000 (1,250) (2,500) (6191 1,434 2,374 1,750 1,500 2,881 4,000 21,000 17,0611 13,939 TOTAL FUNDS 220,911 (212,3611 8,550 Page 23 continued...
LUNCH ON THE RUN UMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS- continued Comparatives for movement In funds Net movement In funds Transfers between funds At 31.3.24 At 1.4.23 Unre5trlcted funds General fund Designated fund - Redundancy 159,842 12.895 136.3671 11,1711 1,171 122,304 14,066 172,737 136,3671 136,370 Restrlrted funds Grow It Cook It Eat It Kltchen Refurbishment 185 8,947 185 8,947 9,132 9,132 TOTAL FUNDS 181,869 136,3671 145,502 Comparatlve net movement in funds, Included In the above are as follows: Incoming resources Resources expended Movement in funds Unre5trlcted fund5 General fund 163,000 1199.3671 136,3671 TOTAL FUNDS 163,000 1199,3671 136,3671 Page 24 continued...
LUNCH ON THE RUN LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS- contlnued Purpose of funds General fund This fund represents the free funds of the Charity that are not designated for particular purposes. Des nated fund This fund is an amount which has been earmarked by the Trustees from the Charity's General fund and represents around 75% of the approximate cost to the Charlty of making staff redundant should the Charity, for whatever reason, be unable to continue to operate. It was agreed by the trustee5 to release thls fund to the general fund at the 31st March 2025. Buildln Better O ortunities fund This fund enabled us to develop our work to help improve the employment prosperts of people wlth learning dlsabillties. itchen Refurbishrnent fund This fund has been created from various grants and donatlon5 received speclflcally to malntaln our kitchen. Kitchen E ui ment These funds were used to purchase several items for general operation and creating an ergonomSc workspace. Item5 include a new frldge freezer, kltchen Shelving and a tab grab rail, as well as an edible Ink fondant prlnter which has allowed up to produce more elaborate product embellishment5 wlth a quicker turnaround. New Caterln ui ment Put towards new secure outdoor storage shed for overflow/ seasonal crockery. We work in a small kitchen, so space Is of a premlum. erln &ITE ment To fund the purchase of ¢aterlng and IT equipment when requlred. Sklll Me U Our Skill Me Up prolect Is a 14.week course In whlch tralnees take part in a well-rounded kitchen placement once week, giving them experience and knowled8e around customer service, food hyglene, health & safety, manual handling and other transferable workplace skills. Participants work alongside our staff members supporting the general running of the coffee shop, deliveries and nursery hot food prep. This project runs over a two-year time frame to allow us to support as many trainees as our capacity allow5. Project to start in April 2025. Thls particular section of funding is dedicated to staffing costs. for preparatlon of the course starting in April 2025 Page 25 continued...
LUNCH ON THE RUN LIMITED NOTESTO THE FINANCIALSTATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS- continued Inde endence Kitchen Our independence Kltchen course is an 8-week program dedicated to developing skills and knowledge around eatlng and cooking independently, while relnforcing posltlve relatlonshlps around food. The funds for thls projett will be used for., Food costs Staffing Trainln8 resources Equipment - iPads to use as tralnlng aid5 (how technology can be used to aid independent livingl, portable klt¢hen stoves, cooking utensils, disposable aprons & tablecloth5 ft Corner Crafty Corner is a weekly craft club held in our coffee shop for people with learnlng disabllities and autlsm. The group creates an acce55ible and 5nclusive atmosphere that allows attendees to socialize with others withln the community as well as working on their dexterity and motor skills. Fund5 for the craft club go towards.. StafFing costs Crafting materla15 Consumables Smart Eats Our Smart Eat5 project15 designed to promote nutrition and healthy eatlng among people with learnlng dlsabilities and autism, while also fosterlng positive relationshlps Wlth food. Through engaglng, hands-on actlvlties such as cooking sessions, Meal planning, and food education, the project helps participants build essential skills and confidence around making healthier fDod choices. Smart Eats encotsrage5 a fun, inclusive environment where Individuals can explore new tastes, learn about balanced diets, and enjoy shared mealtime5. The ipads purchased for this prolect are used to show partlcipants how technology can be used to aid them at home In searching for reclpes, getting food ideas and general cooking tlps. They have also been used for Interactive games beneficial to the course, Page 26 continued...
UNCH ON THE RUN LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 17. REiATED PARTY DISCLOSURES The Coinlsh Pasty Box The Cornlsh Pasty Box is a company owned by the spouse of S Bassett. the Company Secretary and Manager of Lunch on the Run. Both supply of goods and purchase of goods are on normal commerclal terms. During the year ended 31 March 2025 the value of sales to The Cornish Pasty Box amounted to £26412024.. £nill, At the 31 March 2024, £nil12024- £nill was owed by The Cornish Pasty Box. During the year ended 31 March 2025 the value of pur¢ha5e5 from The Cornish Pasty Box amounted to £1,168 12024.. £2,5871, At the 31st of March 2025, £nil12024.. £nill was owed to the Cornish Pasty Box. Wordsley Housing Soclety P D R John, a trustee of Lunch on the Run 3150 served as trustee of a charltable company called Wordsley Houslng Society (Company number.. 02537864. Charity number.. 10011781. S J Alliband. a trustee of Lunch on the Run also served as responsible individual of Wordsley Houslng Societv. During the year ended 31 March 2025 the following tran5action5 occurred between the Lunch on the Run and Wordsley Housing Soclety. Buffet sales 8uffets totalling £nil12024: £5051 were sold to Word51ey Housing Society. Amounts due to Lunch on the Run from Wordsley Houslng Soclety As at the balance sheet date £nil12024: £nill was due by Wordsley Housing Soclety. 18. ULTIMATE CONTROLUNG PARTY The Charityls controlled by the Tru5tee5 a511sted In the Report of the Trustees. Page 27
LUNCH ON THE RUN LIMITED DAlLED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacle$ Donations Grants 39,472 21.000 1.254 60.472 1,254 Charftable tradlng Income generated through the provlslon of traSnlng and work experience HAF income Tradlng income 47,985 43,382 9,224 109,140 112A54 160A39 161,746 Total incomlng resources 220,911 163,000 EXPENDrfuRE Charltable activltles Wages PensSons Food, consumables and cleaning materia15 Rent, rates and insurance Repairs & renewals Transport costs Sundry expendlture Card charges Bank charges Depreciation of tangible flxed assets 136.728 1,442 40,792 5,483 1.535 4,702 2,261 1,075 121 2,290 125,521 1,410 40,876 4,949 2,886 4.859 2,160 1.177 2,348 196,429 186,294 Support costs Management Telephone Printing stationery and adverts Volunteers training expen5e5 Carried forward 711 537 751 1,298 663 2,712 IA61 This page does not form part of the statutory financial statements Page 28
LUNCH ON THE RUN LIMITED DETAILED STATEMEMf OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Management Brought forward Professional fees 1rt61 12,671 2,712 8,471 14,132 11.183 Gowrnance costs Professional fees 1.800 1,890 Total resources expended 212,361 199,367 Net Incomel{expendlturel 8,550 136,3671 This page does not form part of the statutory financial statements Page 29