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2024-03-31-accounts

Company registration number: 05418543 Charity registration number: 1111235

ANNUAL REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1

CONTENTS

Charity Information

Report of Trustees

IMPACT

Independent Examiner’s Report 16

Statement of Financial Activities

Balance Sheet

Notes to the Accounts

2

Charity information

Company registration number:

Charity registration number:

1111235

Address: GOOD FOOD MATTERS THE COMMUNITY FOOD LEARNING CENTRE Mickleham Way New Addington Croydon CR0 0PN

Directors and Charity Trustees:

Carole Short (Chair) Christopher Mills(Treasurer) Alexandra Kent

Accountants:

Tax Return Adviser Ltd Nower End, Nower Road Dorking, Surrey RH4 3BX

Bankers:

Lloyds Bank 125 Balham High Street Balham SW12 9AT

3

Structure Governance and Management

Good Food Matters is a charitable company limited by guarantee, governed by the Memorandum and Articles, incorporated on 8 April 2005, and registered as Good Food Matters under registration number 1111235 and company number 05418543.

Liability of Members

The charitable company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Trustees are directors for the purposes of the Companies Act and Trustees for the purposes of the Charities Act. They are also the members.

Appointment of Directors (who are also Trustees)

Under the requirements of the Memorandum and Articles of Association members of the Trustee Board are elected to serve from their appointment until the next AGM. At each annual general meeting one-third of the Directors or the nearest multiple of three must retire from office. They can offer themselves for re-election at the next Annual General Meeting.

The Memorandum & Articles of Association allow continuing trustees to appoint additional trustees.

Trustee Recruitment, Induction and Training

Good Food Matters (GFM) have an open recruitment process.

Those who apply are asked to complete an application form. Once received, the Chair will have an informal chat then invite them to meet some of the Board and the CEO to access suitability. If agreed, they will then be appointed to the Board

4

subject to references and checks according to our Memorandum and Articles of Association.

Candidates are asked to consider and declare any existing or potential conflicts of interest (including with related parties). As GFM works with children, young people, and vulnerable people a DBS (Disclosure and Barring) check will be required for those who meet these groups. In the light of the checks and declarations being satisfactory, the proposed Trustees will go forward for appointment.

All relevant parties such as funders, the charity's accountants are notified of the new appointments. There is no formal training programme for newly appointed trustees.

Board Meetings

The Board has a quarterly meeting format with additional meetings where necessary. Further support to the management team is provided in writing and through meetings with the Chair.

The challenge for the staff and Board is to keep the Centre up and running in accordance with GFM's aims and objectives. Our priority in the New Year will be to develop a strategy and business plan to ensure sustainability.

Responsibilities of the Board

The Trustees (who are also the Directors) are responsible for preparing the Trustees' Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each fiscal year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of-affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

5

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

As far as the Trustees are aware:

6

Objectives

Our charitable objects are to:

Good Food for All

Our mission is simple – provide the space, knowledge, and support to help our community grow, cook, and

. enjoy nutritious food

7

CHAIRS REPORT

I cannot express enough gratitude to the staff, volunteers, and supporters who have contributed to the success of Good Food Matters over the past year.

Under Amanda's leadership, the charity has found a more secure footing, paving the way for exciting projects ahead, such as our work with refugees, our LCP funded Elders Cooking Club, and our participation in the prestigious RHS Chelsea Flower Show. These initiatives highlight the dynamic, meaningful work we are committed to delivering in our community.

A heartfelt thank you goes out to our exceptional team for their unwavering dedication and resilience:

We are equally indebted to our incredible volunteers, who are the backbone of our work. Special thanks go to Colin, who manages corporate events with skill, and Donna, who brings enthusiasm and support to our summer programs. To all our volunteers: your contributions make everything we do possible.

Despite the challenges, the charity has continued to serve the local community with responsiveness, compassion, and agility. This year has truly underscored what a vital resource Good Food Matters is—not just for our immediate community, but for the wider borough during these times of extraordinary need.

Looking to the future, we acknowledge the continued challenges, including the impact of Croydon Council’s financial pressures and increased competition for funding nationally. Nonetheless, we remain optimistic, confident in the strength of our team and supporters to navigate these difficulties.

Finally, I would like to extend my thanks to my fellow trustees for their steadfast support, which has been instrumental in guiding the charity through another successful year.

CAROLE SHORT, CHAIR

8

DIRECTORS REPORT

As I write this, there is an incredibly positive atmosphere, and I am filled with gratitude for our amazing team. I want to especially thank Angela, Ben Elliott Asur, Ernesto whose dedication and hard work are the backbone of Good Food Matters. I am also deeply appreciative of our core volunteers and trustees, who make leading this charity such a privilege.

A special mention goes to Colin, who continues to excel as our corporate volunteering liaison. His efforts have strengthened our connections with incredible companies that prioritize Corporate Social Responsibility (CSR). These relationships, demonstrated by repeat bookings, provide both unrestricted funds and essential support for maintaining our grounds. I am especially grateful for our partnerships with SPRING, a local property company, and COMMUNITY FIBRE, whose monthly volunteering initiatives are a testament to their community focus. Thank you all for your invaluable contributions.

Our MENSHED program has seen fantastic growth this year, bolstered by continuation funding from the CCG. Special thanks to Ben and Ian in making this such a warm, welcoming, and creative safe space. The result is a thriving, member-led group that exemplifies resilience and community spirit. Another highlight was a pilot program supporting newly arrived asylum-seeking families, funded by Reedham Children’s Trust. This initiative has laid the groundwork for a stronger collaboration with Reedham Charity, and we are thrilled that our refugee work has garnered recognition from CHOOSE LOVE charity, enabling us to develop a more focused provision for those in need.

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One of the year’s most exciting moments was our garden project in collaboration with awardwinning designer Jane Porter and the CHOOSE LOVE charity, sponsored by PROJECT GIVING BACK. This partnership earned a prestigious Silver Gilt medal at the RHS Chelsea Flower Show and became the centrepiece of Croydon’s City of Culture program. The project celebrated food and nature as central to all shared cultures, leaving a legacy through a beautiful, permanent garden of sanctuary here in New Addington.

Thanks to Reedham Children’s Trust and the formation of the Croydon Youth Consortium, we have established a New Addington Youth Hub at Good Food Matters. With funding to employ a Youth Development Officer for three years, David Gboyega we aim to co-develop a creative, highquality program that enriches the lives of our most disadvantaged young people.

The spirit of collaboration among local organizations in New Addington remains strong, exemplified by the "Stronger Together" partnership. This collective effort allows us to respond swiftly and effectively to local needs. However, as Croydon Council continues to face financial challenges, we will increasingly seek support and funding from outside the borough, focusing on partnerships that align with our core themes.

Our commitment to environmental sustainability is unwavering. Through diligent efforts led by the MENSHED team, we have implemented a rain-harvesting system and reduced our energy consumption. Across all operations, we prioritize soil health, composting, recycling, and resource efficiency to minimize our environmental impact.

Despite rising costs in utilities, transport, and staples, we stay determined to stay prudent, build resilience, and develop sustainable solutions to secure our future.

Amanda McGrath Good Food Matters

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Impact Statement (April 2023 – March 2024)

Good Food Matters (GFM) has made significant strides in supporting our community through a wide range of programs and initiatives focused on food education, mental health, youth development, cultural celebration, and social inclusion. Over this period, we have continued to grow as a vital community hub, enriching lives and creating opportunities for individuals from all walks of life.

Key Highlights

Launch of Our Youth Hub

This year marked the exciting launch of our Youth Hub, made possible through funding from Reedham Children’s Charity. This initiative has also enabled us to appoint a dedicated Youth Development Officer, who will lead the development and delivery of a robust program of youth services.

At the heart of this initiative is our commitment to ensuring that children’s voices shape every aspect of the service. By fostering a supportive and inclusive environment, we aim to empower young people to grow, develop, and achieve their fullest potential. Through this program, GFM is fully aligned with the principles of Every Child Matters, delivering a high-quality service that addresses their physical, emotional, and social development needs.

Programmatic Achievements

Mental Health Support – MENSHED

As the only MENSHED in Croydon, GFM offers a vital weekly program for men to connect, be active, and enjoy the outdoors in a safe and welcoming environment. Supported by funding from the Croydon Clinical Commissioning Group (CCG), the sessions focus on promoting mental health and wellbeing through gardening, cooking, shared meals, and meaningful conversation.

Holiday Activities and Food (HAF)

Since 2016, we have delivered free, targeted holiday camps for young people. This year, our Easter and Summer camps reached over 60 children and young people, providing them with enriching experiences, healthy meals, and opportunities to gain experience and grow.

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Community Food Growing

We continued to champion sustainable food practices through initiatives sponsored by the Coop and Croydon Rotary Jubilee. Achievements included:

Cooking and Healthy Eating Programs

Youth Education and STEM Initiatives

Our Home Education STEM program used our community allotments to teach children science, technology, engineering, and math concepts in a firsthand and engaging way. These sessions provide a unique blend of learning and sustainability, inspiring young minds through nature and creativity.

Refugee and Cultural Contributions

Refugee Support – Choose Love

Through our partnership with Choose Love, we provided vital support for refugees and asylum seekers, offering safe spaces, food, and community-building opportunities. This work highlights our commitment to support those in most need.

12

Corporate and Community Volunteering: Driving Impact Together

Our heartfelt thanks go to all the companies and individuals who have generously contributed their time and ability to support our mission. Your efforts have made a significant difference in the lives of children and families we serve.

Key Statistics: Volunteer Contribution (April 2023 – March 2024)

• 553 individual volunteers

Community Volunteering Impact

Corporate Volunteers Making a Difference

From improving our facilities to fundraising and engaging in firsthand tasks, these corporate partners have driven real change:

Volunteer Testimonials

"It was a pleasure to work with the team from Edelman. They put in a great shift as well as being excellent company. We look forward to seeing them return to the site at some future point."

— Colin Gordon, HandsOn London

13

TOTAL

COMMUNITY PARTNERS

14

We continue to work closely at a micro level in New Addington with the Family Centre, Play Place, Salvation Army, NARA, Centre for Change, RENA and of course Pathfinders but more broadly pan Croydon and further with CVA, BME Forum, Croydon Diabetes, Knowledge and Practice, Reaching Higher, Mencap, CALAT BlueTouch consultancy, Refugee Day Centre, Migrant Help, Faith Groups, schools and Colleges.

FUNDERS – our sincere thanks to

CROYDON ROTARY JUBILEE CROYDON ROTARY CLUB

15

RISK AND MANAGEMENT

The Board monitors risk regularly to ensure that action is taken, or systems are in place to manage named areas of risk. GFM continues to review its procedures and policies to ensure that they are consistent with best practices.

The charity focuses on the following major areas of risk:

Future Funding: financial sustainability is the most significant risk, and much management and trustee time is devoted to developing a pipeline of future funding.

Financial Control: Management produce regular and detailed financial statements.

Fire Risk: We have a fire alarm system; a fire system contacts in place to check alarms and extinguishers bi-annually in line with guidance and a Fire Risk Assessment that is reviewed annually or sooner as needed.

Health and Safety: The premises have the required standard of level of hygiene needed to sustain the current usage of the premises. Health and Safety is on each Board agenda to ensure that all aspects are considered (including work in the garden and with machinery). Our Health and Safety policy including COSHH is reviewed annually.

Disclosure and Barring Checks: volunteers, staff and those trustees who are in contact with service users are subject to periodic enhanced DBS checks.

Staff and Volunteer Training: All staff and volunteers are professionally trained, and a new appraisal system is in place. Staff are all first aid and MH first aid trained. New polices for Modern Slavery and Menopause were approved by the board.

Safeguarding: Proper procedures and controls are in place to be able to find and action instances of alleged or suspected abuse that comes to the attention of Good Food Matters. A key element of the procedures of the on-going annual training of all Trustees, Staff, and Volunteers in the Safeguarding and Protection of Young People.

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COVID safety is a priority and Good Food Matters manage a Covid safe working practice partly due to our strong food hygiene and outdoor hygiene management.

The Board of Trustees regularly review the reserves policy. The fixed assets are written off over the period of the Lease, over 10 years on the land at Mickleham Way.

Financial Review The financial statements have been presented in a format to comply with both company and charity law. The income for the year ended 31 March 2024 was £103,115 compared to the previous year of £111,167. Total expenditure after depreciation of fixed assets was £114,072 (2023: £165,593) leaving a deficit of £10,957 (2023: (£54,425)).

Declaration

The Directors (who are also Trustees) declare that they have approved the Trustees' report above.

Signed on behalf of the charity’s Directors and Trustees

Cris

Name: CAROLE SHORT

CHRIS MILLS

Position: CHAIR TREASURER

Date:

17

Independent examiner's report on the accounts

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Signed: S H Freedman Date: 30/11/2024

Simone H Freedman Chartered Tax Adviser Tax Return Adviser Limited Nower End, Nower Road, Dorking, Surrey RH4 3BX

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Statement of Financial Activities

Incoming resources (Note 2)
Income and endowments from:
Donations and legacies
Grants
Fee income
Other income
Resources expended (Note 3)
Expenditure on:
Charitable activities
Reconciliation of funds:
Total
Net movement in funds
Total funds brought forw ard
Total funds carried forward
Total
Net income/(expenditure) before
investment gains/(losses)
Net income/(expenditure)
Unrestricted
funds
Restricted
income
funds
£
£
4,367
-
-
92,097
-
-
6,650
-
11,018
92,097
4,034
110,038
4,034
110,038
6,984
17,941
-
6,984
17,941
-
6,984
17,941
-
24,350
-
4,744
17,366
-
13,197
-
Total funds
£
4,367
92,097
-
6,650
103,115
114,072
Prior year
funds
£
29
32,334
-
78,804
111,167
165,593
114,072 165,593
10,957
-
10,957
-
10,957
-
19,606
-
30,563
-
54,425
-
54,425
-
54,425
-
34,819
19,606
-

The net outgoing resources for the year arise from the Company's continuing operation.

No separate Statement of Total Recognised Gains and Losses has been presented as all such gains and losses have been dealt with in the Statement of Financial Activities.

Movements in funds are disclosed in Note 8 to the Financial Statements.

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Balance Sheet on 31 March 2024

Restricted
Unrestricted Unrestricted income Total this Total last
funds funds year year
£ £ £ £
Fixed assets
Tangible assets (Note 6) 33
~~F~~r
33,175 - 175 - 175 - 33
~~F~~
33,175 2,038
Current assets
Cash at bank and in hand - - -
~~Fr~~
- -
Creditors: amounts falling due ~~Fr~~ ~~F~~r
within one year (Note 7) 2 2,612 - 612 - 612 - 2 2,612 21,644
Net current assets/(liabilities) -2,612 2,612 2,612 2,612- -2,612 2,612 -21,644
Total assets less current liabilities 30,563 - 30,563 - 30,563 - 30,563 - 30,563 30,563 - 19,606
Total net assets or liabilities 30,563 - 30,563 - 30,563 - 30,563 - 30,563 30,563 - 19,606
Funds of the Charity
Restricted income funds (Note 2) - 13,197
~~F~~
- 13,197 - 13,197
~~Fr~~
- 13,197 4,744
Unrestricted funds - 17
~~Fr~~
- 17,366 - 366 - 366 - - 17
~~F~~r
- 17,366 - 24,350
Total funds - 17,366 - 13,197 - 17,366 - 13,197 - 17,366 - 13,197 - 17,366 - 13,197 - 30,563 - 30,563 - 19,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. No membeers have required the company to obtain an audit of its accounts for the year in question under Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to and subject to the small company regime.

Approved by the Board on and signed on its behalf by

Chair:CAROLE SHORT…

Trustee: CHRIS MILLS Cris

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF ACCOUNTS

The financial statements are prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities, Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015) and with the requirements of the Charities act 2011 and the Companies Act 2006.

1.2 FUND ACCOUNTING

Unrestricted Funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted Funds are subject to restrictions on their expenditure imposed by the donor or through the terms of a grant.

1.3 INCOME

Income is recognised in the Statement of Financial Activities when the charity is entitled to the income, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income. Voluntary Income by way of donations and grants are included in the statement of financial activities on a receivable basis when evidence exists to confirm the certainty of receipt.

1.4 EXPENDITURE

Expenditure is included on an accruals basis and includes VAT because the charity is not registered for VAT. It also includes depreciation on the tangible assets of the charity. Resources expended are recognised in the period in which they are incurred. They are allocated to the activity where the costs relate directly to that activity. Governance costs comprise costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (Cont’d)

1.6 TANGIBLE FIXED ASSETS

All fixed assets are depreciated over the 10-year lease of the land on a straight-line basis. The rate of depreciation is calculated to write off the cost less estimated residual value of each asset over its expected useful life.

1.7 TRANSFERS BETWEEN FUNDS

Trustees have the authority to transfer amounts out of the unrestricted fund into the restricted fund when required.

1.8 RESERVES

The charity's accounting policy is to develop an operating surplus to maintain three months running costs in unrestricted reserves.

22

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (Cont’d)

2. Analysis of income

Donations:
Grants:
TOTAL
Other
trading
activities:
Income from
investments:
Separate
material item
of income:
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
Donations
4,367-
4,367 29
Total 4,367 -
4,367 29
Croydon Council
92,097
92,097 32,334
London learning consortium
- 10,422
Croydon voluntary action
- 21,037
Reedhams childrens trust
- 15,440
Other
- 12,850
NHS South West London
- -
Total - 92,097
92,097 92,083
Analysis
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
Donations
4,367-
4,367 29
Total 4,367 -
4,367 29
Croydon Council
92,097
92,097 32,334
London learning consortium
- 10,422
Croydon voluntary action
- 21,037
Reedhams childrens trust
- 15,440
Other
- 12,850
NHS South West London
- -
Total - 92,097
92,097 92,083
Analysis
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
Donations
4,367-
4,367 29
Total 4,367 -
4,367 29
Croydon Council
92,097
92,097 32,334
London learning consortium
- 10,422
Croydon voluntary action
- 21,037
Reedhams childrens trust
- 15,440
Other
- 12,850
NHS South West London
- -
Total - 92,097
92,097 92,083
Analysis
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
Donations
4,367-
4,367 29
Total 4,367 -
4,367 29
Croydon Council
92,097
92,097 32,334
London learning consortium
- 10,422
Croydon voluntary action
- 21,037
Reedhams childrens trust
- 15,440
Other
- 12,850
NHS South West London
- -
Total - 92,097
92,097 92,083
Analysis
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
Donations
4,367-
4,367 29
Total 4,367 -
4,367 29
Croydon Council
92,097
92,097 32,334
London learning consortium
- 10,422
Croydon voluntary action
- 21,037
Reedhams childrens trust
- 15,440
Other
- 12,850
NHS South West London
- -
Total - 92,097
92,097 92,083
Analysis
Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
Donations
4,367-
4,367 29
Total 4,367 -
4,367 29
Croydon Council
92,097
92,097 32,334
London learning consortium
- 10,422
Croydon voluntary action
- 21,037
Reedhams childrens trust
- 15,440
Other
- 12,850
NHS South West London
- -
Total - 92,097
92,097 92,083
Analysis
Interest income - - - - -
Dividend income - - - - -
Rental and leasing income 6,620 - - 6,620 19,055
Other 30 - - 30 -
Total 6,650 - - 6,650 19,055
- - - - -
- - - - -
-
-
-
-
-
-
-
-
-
-
Total - - - - -
Conversion of endowment funds into
income
- - - - -
- - - - -
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other - - - - -
Total - - - - -
11,018 92,097 103,115 111,167

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (Cont’d)

3. Analysis of expenditure

Restricted
Unrestricted
income
funds funds Total funds Prior year
Analysis £ £
Expenditure on Building - other project costs - - - -
charitable
activities
Grants made
Volunteer expenses
2,380
-
- 2,380
-
-
-
Insurance - 3,070 3,070 2,963
Staff costs - 59,026 59,026 54,338
Service charge - 109 109 125
Tutor fees/sessional worker - 1,094 1,094 13,021
Bank charges 1,654 1,654 1,933
Sundry - - 96
Depreciation - 2,038 2,038 56,527
Light & heat - 14,635 14,635 7,472
Water rates - 1,249 1,249 3,679
Telephone - 1,635 1,635 2,389
Cleaning - - 355
Repairs and renewals - 504 504 743
Grocery and other direct costs - 9,055 9,055 2,063
Building repairs and renewals - 11,685 11,685 14,571
Advertising and marketing - 197 197 83
IT, software and maintenance - 357 357 158
Stationery - - - -
Pensions - 2,811 2,811 2,253
Professional fees - 1,470 1,470 684
Travel - 1,103 1,103 2,140
Total expenditure on raising funds 4,034 110,038 114,072 165,593

4. Governance costs

Independent examiner’s fees

This year Last year £ £ 840 684

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (Cont’d)

5. Staff costs

This year This year Last year
£ £
Salaries and wages 59,135 54,463
Pension costs (defined contribution scheme) 2,811 2,253

Total staff costs
61,946 56,716

The monthly average number of employees during the year was 3 (2023: 3). No employee received remuneration amounting to more than £60,000 in either year.

No Trustee received any remuneration during the year (2023: Nil) and no Trustee. received reimbursed expenses (2023: Nil).

25

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (Cont’d)

6. Tangible fixed assets

6.1 Cost or valuation

Leasehold
premises
Ground
improvement
costs
Greenhouses
£
£
£
At the beginning of
the year
408,485 87,416 31,952
Additions
- - -
Revaluations
33,175 - -
Disposals
- - -
At end of the year
441,660 87,416 31,952
Basis
SL
SL
SL
Rate
10%
10%
10%
At beginning of the
year
408,485 86,163 31,950
Disposals
- - -
Depreciation
- 1,253 2
Impairment
- - -
At end of the year
408,485 87,416 31,952
Net book value at the
beginning of the year
- 1,253 2
Net book value at the
end of the year
33,175 - -
6.3 Net book value
6.2 Depreciation and impairments
Leasehold
premises
Ground
improvement
costs
Greenhouses
£
£
£
At the beginning of
the year
408,485 87,416 31,952
Additions
- - -
Revaluations
33,175 - -
Disposals
- - -
At end of the year
441,660 87,416 31,952
Basis
SL
SL
SL
Rate
10%
10%
10%
At beginning of the
year
408,485 86,163 31,950
Disposals
- - -
Depreciation
- 1,253 2
Impairment
- - -
At end of the year
408,485 87,416 31,952
Net book value at the
beginning of the year
- 1,253 2
Net book value at the
end of the year
33,175 - -
6.3 Net book value
6.2 Depreciation and impairments
Kitchen
Furniture
fixtures and
fittings
Equipment
Total
£
£
£
£
24,820 3,000 9,606 565,279
- - - -
- - - -
- - - -
24,820 3,000 9,606 598,454
SL
SL
SL
10%
10%
10%
24,451 3,000 9,192 563,241
- - - -
369 - 414 2,038
- - - -
408,485 87,416 31,952 24,820 3,000 9,606 565,279

- 1,253 2

33,175 - -
369 - 414 2,038
- - - 33,175

26

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (Cont’d)

7. Creditors and accruals

Amounts falling due Amounts falling due
within one year
This year
Last year
£ £
Bank loans and overdrafts - -
Trade creditors 1,772
2,461
Payments received on account for contracts or
performance-related grants - -
Accruals and deferred income 840 19,182
Taxation and social security - -
Other creditors - -
Total 2,612 21,643

8. Taxation

Good Food Matters is a registered charity and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its chargeable objectives.

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