REGISTERED COMPANY NUMBEIL. 05708351 (Etsgjand aud W*]es)
REGISTERED CHARITY NUMBER: 1114981
REPORT OF THE TRUSTEES AND
UNAUDTfED FINANCIAL sfATEMENrs
FOR THE YEAR ENDED 31 AUGusf 2022
FOR
THE LUNCHBOWL NETWORK LIM￿ED
(LIMrrED BY GUAIL4NtEE)

THE LUNCIIBOWL NETWORK LIMrrED
(LIMrfED BY GUAlIAr￿rEE)
CONTENIS OF THE FINANCIAL STATEMEKrs
FOR THE ITAR EM)ED 31 AUGUST 2022
Report ofth¢ Thistees
i to li
IndepelldeDt EXa￿l￿er,$ Ryrt
12
stst¢meDt ofFinanci%l Activits
13
St4tement 4bf Fillxnfi￿ Positifj
14 to 15
Notes to the FiDancial Ststements
16 to 20
Detailed S¢4temeDt Of￿￿8￿£1%1 Aetivit*s
21

The LunGhlx)wl NetI￿rk
TRUSTEES REPORT
SEPTEMBER 2021- AUGUST 2022
This year the charty raised £240,851. This was an increase of £26,000 from the previous year.
The charity is very grateful for the generosty and kindness of many indiwdual donors. churches,
schools and Trusts. This dedicated grving continues to provKJe daily vital help, bringing lite and
hope to those who are most in need.
The aim of The Lunchbowl Network is always to seek and identify those in severe need, who live
within the Kibera and Kwarangare. Nairobi. Kibera is the largest slum in sub Saharan Africa with an
estimated populatr.on of l-1.5ffl people living in a densely populated and harsh environment.
The charity responds to these profound di5advantsges by providing a series of actions,. daily
wholesome nutrition combined with a stimulating education to a high standard in a safe learning
environment.
Educational Impatt:
We provide a creative, quality education daily to 488 highly vulnerable children. Within the schoo15
we aim to meet the children's emotional. social and spiritual needs and aims to deliver the Kenyan
syllabus in an interesting and creative manner.
It is in stark contrnst to what would otherwise be available to any child from Kibera. The provision
includes two Early Years Kindergartens. one is 5ttuated adjacent {IOOml to Kibera. The other
Kindergarten, Primary school. Special Educational Needs facility I which includes a unit for the
deaf l is located in Karen. The children are transported daily to Karen from Kibera.

All the schools follow the new CBC Kenyan curriculum and the teachers are selerted from some of
the most reputable schools in Nairobi. Educational equipment is sourced from the UK.
Our aim is to counteract their disadvantaged start in life and give them an opportunity to compete
for secondary school places by developing literate and numerate children who will eventually be
able to compete nationally for university places or vocational training. We believe that schools are
a foundational platform for providing pathways out of extreme poverty.
Our children are aged between 2- 14year5. All have experienced eitherthe death of one or both
parents. serious illness of a parent. or if challenged with Special Educational Needs. Prior to being
admitted into one of our Schools. many children y￿uld be Surviving on one bowl of porridge or less
per day and will be in extreme need.
Five out of sixteen classrooms have smart boards which has
transformed the learning potential of the classes.
New astroturfwas provided for one of the kindergartens by The
Brother5 Trust and a sunshade was funded by the Sterry Family
Foundation. The grass and Shade have transformed the outdoor play
environment for the younger children and th05e with special needs
allowing them space to run and roll in a clean and inviting place.
The charity employs 43 Kenyans: a 31 teaching team and 12 support staff. These include
specialist teachers for Sports. Art, English. Maths. Scien￿. Kiswahili. Social Studies. Special
Educational Needs and Hearing Impairment.

• Sexual abuse and drug counselling for all children was provided late
Ortober and before the long Christmas holiday. Safeguarding training is
provided annually for every mernber of staff.
At Christmas, every kindergarten child received a toy.
Over 40 children from the St Nicholas Children Home, which is on the
same stle as the GOCNJ Samartlan Primary School, attended the School.
All of the children Irom the home were referred from Social SeNices due
to their vulnerability-
Every Thursday Artists for Africa, an American funded charity. spent the afternoon with each
class in the Primary school. The children expenenced balleL African contemporary dance, drama
and music.
Integrated provision for children challenged wlth Special Educational Need5 SEN
In the last year the children in the SEN class have increased from 6 to 19
children.
A critical need was identified relating to children with Special Educational
Needs ISENI. including those with profound hearing loss. Children with
SEN and their caregivers constitute one of the most disadvantaged and
isolated groups within the informal settlements. Many of the children with
mobility and learning challenges were found locked alone or hidden away
in their huts. all without any Stimulation or the meansto communicate.
The quality of education and integrated learning forthe children
with hearing impairment and Special Educational Needs is
unique within Kenya in terms of quèlity provided and inclusion.
All of the children from Kibera with SEN have been marginalised
with no attemative educational provision.
5 mothers who have children with Special Educational needs
are employed as assistants in the SEN cla55. The work provide5
the mothers with dignity and financial independence.
The work gives these mothers the opportunity to work alongside other mothersfacing similar
challenges and counteracts their social isolation and their children's isolation.
Every weekthe children from the SEN class enjoy swimming at a local pool accompanied by
their mothers, teaching team and a physiotherdpist. In addition a small group of children attend
Riding for the Disabled every weekto enhance their core strength and mobility.
Every day the children have acce55 to 1=1 physiotherapy.

Integrated provision for Hearing Impaired Children
This year. the unit for hearing impaired increased to IS child￿n.
All the children have been issued wtth post aural hearing aids and been
tested to assess the degree and type of hearing loss. The cost of the
hearing aids was covered by individual donors. None of the children had
ceived a formal assessment prior to joining the unit. Every month the
children attend an audiology clinic to maintain the function of their
hearing aids.
Every term the children from the unit benefit from a school trip. This
year this has included a visit to V￿tch Minions at the cinema and a visit to
the Elephant orphanage. Both experiences were new to the children.
The unit operates an integrated system with hearing peers for dance, PE
and art. Every week the children from the unit also vi51t a local International school to join in
with their afternoon curriculum.
Both teachers in the unit are qualified to teach using Kenyan Sign Language.
Every Saturday a Sign Language Support Group for parents of the deaf and children meets in
one of the homes within Kibera. The purpose is to learn Kenyan Sign Language so that families
can communicate together. In addition the group provides social support for mother5 Struggling
to raise a deaf child. Up to 10 mothers and carers attend each week.

The Hearing Impaired children have benefitted from weekly Speech and Language Therapy
sessions funded by The Brother5 Trust.
In total, 488 children have been given a good quality education for children aged between two
and fourteen years between. This Is as follows:
242 Kindergarten children
246 Primary children
15 Hearing Impaired - Profoundly Deaf children
19 Children with SEN
Nutrition
Since 2006. a Saturday Dinner programme has operated with our local team feeding up to 450
under 10 year olds. This fills an essential need to tackle hunger and malnutrition in the very young.
According to the Kenya National Bureau of Statistics. Kenya Demogrnphic and Health Survey 2022
Many children under 5 years old are stunted or too short for their age. This is a sign of chronic
undernutrition. Many children under age 5 are wasted (too thin for their height), which is a sign of
acute undernutrition. Many children are a150 underweight, ortoo thin ft)rtheir age
The pandemic closed the Saturday Dinner Programme for over one
year. Once restriction eased the Saturday Dinner Programme reopened
as a Saturday Take-away Programme in August 2021. Children began
queuing at 8.00 a.m for the doors opening at 11.00 a.m. Children came
with their own containers which were then filled with 3 hot lunch for
them to eat at home as re5trichons did not allowfor them to gather
and eat in the hall. A community team of 10 men and women cooked
and served the food every Saturday.

This year. 42 families connected to the Lunchbowl Schoo15 received crisis home food pack5 every
month. These families were in acute need. Every food pack lasted fortwo weeks and provided one
meal each day for each family member. These families had up to 8 members.
A food pack consists of maize flour, rice, Sugar and oil. The families benefitknng from the food packs
were all connected to the Angel Kindergartens and the Good Samaritsn Primary School. They were
selected due to severity of need.
Totsls of Food Provision .
Food pack meals thi5 year: 122,640
Saturday Dinner Programme hot dinners: 17.500
School breakfasts this year: 140,544
School lunches this year: 140,544
Tolal number ot meals provided per year: 421,228
Total per month: 35,102
Total per week: 8,775
Total per day: 1,253
Extreme Need Provision:
On average three fires per month this year caused severe distress to families, losing both home
and house contents. This year two main fires left 368 families homeless.
Lunchbowl provided 31 crisis rent payments and basic household necessities to our families
facing eviction or rehoming due to flood orfire destruttton.

The Lunchbowl Network Ltd and The Lunchbowl Network Kenya Ltd
The Lunchbowl Network Ltd UK partners with The Lunchbowl Network Kenya Ltd. The Lunchbowl
Network Kenya is incorporated and is a registered charitable Trust.
The financial donation5 have been achieved from the following:
UK VOLUNTEER TEAM
Based in the UK. the team grve theirtime and energy to raise the profile and fvnds for The Lunchbowl
Network.
UK SCHOOLS
Worfd Wellbeing Weekjune 2022- The Year of the Generou5 Glraffe
In June 2022. many schools joined again for the Lunchbowl campaign
during World Wellbeing Week called Yhe Year of the Generous Giraffe".
This promotes to UK children how giving is an e55ential part of their own
wellbeing. UK school children had the opportunity to buy a soapstone
giraffe made in Kenya for £2.LK).
wooip rrfEII6E1116
WEEI
?Ith Yuwf - Ift ytti
G￿K￿aousGI&l1F￿El
In totsl, 18 sthoots have supported the charity this year.
The donations rnnged between £180 and £2.1￿.
Totsl donations: This ￿ar £10.629 was raised through schools. Last
year £19.IXXI was raised through schools.
UK School Ambas5ador5: Thank you Selina Overy. Carolyn Green. Pauline Collins, Wendy Clow, Nicole
Dyson, Jean Shipton, Heidi Gomes and Anna Kats Fuller for your wholehearted willingness, commitment
and skills to tell the Lunchbowl story to school children.
Thank you to the followin8 school communities and head teachers for the 8enerous support Eiven this year..
All Saints C of E
Chesham Bois Primary
Christ Church New Malden
Coombe Hill New Malden
Dundonald Primary
Elmea Infants and Juniors
Elswick Nursery
Farlinglon School
Fernhill School
Furzedown Primary
Handford School
Merton Park Primary
Poplar Primary
Sherston Primary
St Boneface C of E
St Marys Telbury C of E
St Peters Schi)ol
Swaffield Primary

We a￿ delighted to be Mission Partner5 with the followng churches who have remained highly supporhve:
PCC All Saints, pcc st Leonards Church of England. Amersham. St Pauls Church of England. Kingston.
Thank you to every church for your kind sllPPOrt.
Totsl donations: £8.730.
Bryan Gulness Trust: £ 6,0(Ki
Eleanor Rathbone ￿. £ 2,11(M
Grace Trust: £ 1,000
Hugh Symons ￿. £ 2,500
Pat Newman Memorial Trust: £ 1,6
Peter Stebbing Charity: £ 4,800
Souter Charitable Trust: £4.000
5terry Family Foundation: £ 3.0(M)
The Tula Trust: £ 2,0
Totsl donations: £26,9(X).
We are deeply grateful to Mandy Corrnack for her dedlcated time and energy applying to Trusts and
Foundations on behalf of The Lunchbowl Network.
A very special thank you to The Brother5 Trust for their kindness and commitment. This included covering
the salary costs of 20 teachers and 15 Learning Support Assistants between between September 2021 and
December 2021.
In addition, the Brothers Trust funded:
Astroturf at the Good Samaritsn,. Saturday Parent Sign Language classes. school trip5 for the hearing
Impaired children to the cinema. Pallet Cafe and to the Elephant Orphanage- salary of a Speech and
Language therapist and two teachers of the deaf. The Brothers Trust has funded 4 interdctional smart
board5 too.
Total donated: £59.588

EVENTS
Thank you:
Wendy Clow for running the Cotswolds u￿ra challenge and raislng £ 1,803
Heike Pau150n for running the Royal London Parks and raising £ 546
LARGE DONATIONS
10 private donations ranging between £960 to £28,1Ml were recerved. We are very grdteful for every
donation and respect the dIsC￿et manner in which these have been given.
CHILDSPONSORSHIP
126 children were Sponsored in the two Lunchbowl schools by 87 sponsors. A total income of £33,960 was
given. £1,680 of the income was given to buy ChrÉstmas presents. 12 children left the programme due to
their families moving away from Nairobi.
2 new sponsors have joined The Lunchbowl Network this year to support children in the Angel
Kindergartens and ACK Good Samarttan Primary school. 2 sponsors withdrew their support.
MONTHLY DONORS
14 donors have given specifically for the provision of food. Total: £2.844.
9 donors have given specifically for general expenses for Angel Kindergarten and ACK Good Samaritsn.
Total.. £7,208.
16 donors have given to General funds. Totsl- £4,507.
I donors have given to the Extreme Need Fund ha5 provided. Totsl: £252.
PAYPAL DONORS
10 donors gave to General funds- £1.811.
3 donors gave to the Saturday Food Programme: £804.
We are so grateful to all our monthly donors and thild sponsors whether you are individuals, schools or
churches. Your commitment to these wlnerable children is a vital part of our provlsion and very much
appreciated.
A Very Special Thanks:
Our Volunteer Network: The dedl&ited core of the Lunchbowl team conslsts of Anna Kate FulleT, Jess
Shadrach. Ellie Gomes. Carnilla Wright. April MCDe¥l￿ Carolyn Green, Frnn Tuth), Heidi Gomes, Heike

Paulson, Helen Masters. Jean Shipton, Jenny Stuart. Mandy Cormack. Hannah McGteevy. Jess Brldgland,
Nicole Dyson. Pauline Collins. Selina Overy* Sue Stears and Wendy Clow.
The compassionate support and dedication of the whole Lunchbowl Team is highly valued. Each member
has made a significant selfle55 impact in the furbdraising potential of the charity. Their compassionate
concem and weekly interest from the team via WhatsApp is a SOU￿ of much encouragement and support
to the trustee5 of The Lunchbowl Network Kenya. Together, the team in Kenya and the UK are helping to
bring hope and change to a desperate situation. The whole team is greatly appreciated.
All of your wholehearted EenerosFty of heart time. energy and resources is deepty appreciated.
A very Special thank you to Jenny Stuart for updatingthe website and to Jess Shadrack and Ellie Gome5
for creating online posters and developing our social media.
Sue Stear5: The tharlty would Ilke to expre55 much gratitude to Sue Stears for her commitment, time and
eneryi and not least her administrative and book keeping skills. Sue Stears tirelessly and thoughtfulty
administrates all of the sponsorship progrdmme for the kinderyarten. wlmary and secondary school
puplls. Her ftnancial expertise is h￿lY valued and apprectated.
Finallyi thank you to:
The Big Yellow Storage Company. We are always very grateful to The Big Yellow Storage Company for
making it possible to store much of our event equipment and school resour￿$ for Kenya, including school
shoes. Thank you very much. your support makes a big difference.
Brit?sh A1rww￿- For always giving generous baggage allowan￿ to transport donations and educational
equipment.
Lunchbowl Financial Management
There are effective and appropriate financial and accounting systems in place. The￿ is a segregation of
responsibility such that all rnonie5 collected are counted by two designated individuals from the Lunchbowl
Team.
All donations are deposited into the bank by named regional team member5. All 84ft aid forms are
maintained by Mandy Comiack. All documentation is kept in compliance with dats protection regulation5.
Monthly book keeping, receipts. bank statements and reconciliations of all montes debited and credited to
the bank account are maintained on a monthly basis by Sue Stears. Monthly book keeping is also processed
and checked by our accountants.
The Lunchbowl Network UK operates ¢ompletety on a voluntary basis and consequently
over 98.9 pence of every £1 raised reaches and impacts the orphaned and vulnerable children.
Reserves policy
We currently have a no reserves policy. We focus on deploying funds as received for the uplifting of the
poorest children.
No trustee or volunteer receives any financial remuneration or henefft from the charity. All visitors to
Lunchbowl Network Kenya are self-fvnded.
10

THE L[￿cHBOwL NETWORK LIMrrED
ILIMITED BY GUARANfEE)
REPORT OF THE TRUSTEKS
FOR THE YEAR ENDED 31 AUGUST 21122
STRUCTURE, GOVE]￿ANCE AND MAIYAGEMENT
GovernÉDg document
Thc charity is Controlled by its governiag d(￿uMen¢ a of tru$4 and constittts a limtkd compw. limited by
guarantee, as d￿fit￿l by th¢ Companies A￿ 2(K)6.
Risk DiaDagement
The trustecs havc a duty to identify atMI review the risks ts) which the charity is exp)soJ atKI to ensure appropriate controls are in
place toprovide re&￿￿knIC aga]￿￿ fiaud alld em)r.
The LI￿]ty has ¢ontinued its fimd taising a¢ijfyiii￿ this yeAr. This h&s a dirfLt impact on the Iivr5 of the very young
andyu]ne￿Ie chsldren for who]ll we Care. These are the extreme alxl often 5Utviving on one meal or less a day living
in the Kibera. The utgellt needs ate ttjeir physical wellbeiDg in of ￿]r C5￿￿tIal nutritiofy ¢motiotllL wiai. spiritual at
academic developmenL
REFERENCE AND ADMINISTRATEVE DITAItS
Registered Company number
05708351 {En¥ldtid aNI Wdi¥s)
Reglstered Clwity Dumber
1114981
Re￿stered office
l Glebe Way
Chesham Bois
Arnershdm
Burkinghamshire
HP6 5ND
Tru5tee5
Mr S D McGrffvy
MTh' S M¢fjre¢vy
Mts W Clow
Miss H F Mc(ireevy
Mts J J BridglaNI
Dir¢¢tors
Mr. S D McGreevy (Chairman)
Mrs. S McGreevy
Mrq. W Clnw
Ms H F McGre
Mrs J J BtidglandA¢cotJntani
Aceountsnt
ALuiiy Professional Ltd
B￿SinesS Advisets alld Accouutants
Fifth Floor
I l Leadenhall Street
London
EC3V ILP
22.05.2023
Approved by order of ix)ard of OD........
2nd sftgt￿d OD its1K1￿f by..
Mr5. S mcGr￿￿ -
Page 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBEIL" 115708351)
Ireporton the kncial ststements forthe yearended 31 Augvst2022 set0￿0￿￿e$ 13- 21.
This rwrt is made solely io the Directors of The Lunchbowl Network Lt¢ as a body. ID accord2nc¢ with regulations made wjder
section 145 of the Charities Ad 2011 and Chartty SORP (frsse).
My work has been undertaken so that I migbt stale io the Dircctors matters l r¢quired to state to them in Independent Examiner's
report and for no other purpose. To the fullest extent pernitted by law, I do not accept or &8SLune responsibility io anyone other than.
the chaTity and charitys director5 foTmy independent examinati￿ WOTL forthis re￿¢ orforthe slatemeniI have gifft below.
Respective responsibilttie5 of Directors alld IDdepe#dent Exami￿tr
As Charity dtrettor5 for the purposes of charity law, are r¢swnsible for the prqjardtion of the financial State￿ents. The DIr￿[orS
consider that an audiÉ i5 not required for this year under s￿tIon 144(2) ol the Charitie5 Act 2011 (the 2011 Act) and that an
independent examination is needed.
Having satisfied rnyself that the Cbatity is Dot subjxt to an audit wider company law and is eligible for independent examination. it is
my regponsibilty to..
a) examine the accounts under section 145 of the 2011 ACL
b) follow the procedures laid down in the genernl Direthions given by the Chartty Collunissioners under section 145(5Xb) of the 2011
Act; and
¢) state whether particular matters have Come to my attention.
Ba515 of Independent Examitter's statsment
My examination was caTried out in accordance wtth the general Directiot)s gtveD by the Charity Cornrnission. An examination includes
a review of the accounting records kept by the Charity. and a COEDparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosutes in the accouDts and seeking explanations from you as Directors COE]ceTning any such
matters. The procedures uudertakeD do not provide ali the evidence that would be required in an audiL and consequently no opinion is
given as to whethertheaccoUntspresenta-￿e and fairview" andthe re￿)rtiS limitedtothose matters set oirt in the statementbelow.
Independent Examiner'5 StaltmeDI
In connection with my examination. no n]atter has come to tny attention:
l} which gives me reasonable cause to believe that in rnateria] respect th¢ requsremeE
a) io keep accounting records in accordance with SectioTh 130 of the Chariiies A￿ and
bl to PFepare accounts which accord with ihe accouftting re¢or&% complv with the &ccounting rcquirements of the Charities Act
have not been mei; or
2) to which. in my opinion, attention should Ix thawn in order to enable a proper uttderstsnding of th¢ awH￿ts to be reached.
Charles Osei, Bsc (Hons). Msc. ACIE. AF& AT￿ MCIPP
Charles & AsS￿late Ltd
Unit I, Balfour Busin¢ss C¢ntre, 39)-392 High Roa
Ilfgrd London
IGI IBF
Page 12

(LIMrrED BY GUARANTEE)
STATEMEYT OF FINANCIAL AcrtvrrtEs
IINCORPOIL4TtNG INCO1%￿ AND EXPENDrrtlRE ACCOUNr)
FOR THE YEAR ENDED 31 AUCUST 2022
2022
21121
Total
funds
Restiicted
llds
Note5
INCOME AND ENDowMEiYfs FROM
Donations and legacies
235.170
2W51
214.504
EXPEf+lDJTURE Of4
RaisiThg funds
Raising donation5 a[￿ Iwics
3A31
3A31
1789
3.431
3A31
2.789
Ch#ritable activities
Cosi of ¢haritable ￿1vill¢S
2W19
S681
232,5(K)
Total
$681
235,289
NET INCOMFJ(EXPEL¥DTfuRE)
(IS080)
(20,785)
RECONCII,IATION OF FUNDS
Total funds bwught fotward
414
41450
63235
TOTAL Fuf4DS CARRIED FORWARD
27J70
27J70
42.450
CONTINUJNG OPERATIONS
All income and ex￿ndin￿e h&$ atisen COllliM￿g artivitie
Page 13

THE LUNCHBOWL NETWORK LIMrrED
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL posrrioN
31 AUGUST 21122
21122
2021
Total
funds
nd
ds
ttds
FIXED ASSETS
Tangible a￿ts
5,852
CURRENT ASSETS
Prepaynients alld accnsed income
Cash at ballk
192
4.143
19295
143
23.692
12.906
36,598
CREDITORS
Amounts falling due withiji one year
{750)
(750)
NET CURRETrU ASSETS
21688
21688
36.598
TOTAL ASSETS CURRENT LIABILIT
27J70
27J711
42,450
NET ASSETS
27J70
27J7
42,450
FUNDS
Unr¢stri¢ted funds
27J70
42.450
TOTAL FUNDS
27J70
42.450
The charitable COTtwy Is entitled to cxeTllpti(ffl from audit S&b"on 477 of the Companies Act 2(KJ6 for the year ended
31 August 2022.
The rnrmbers have not required the compally to obtain audit of its fina￿181 swements for the year ended 31 August 2022 i
accordance with Section 476 of the CL)mpllies Act 2(Mh.
The t[￿￿teeS xknowledg¢ thejr restK>nsibilib&S for
{a)
ensuring that the charitsble colnpany keeps ￿cOUnting res)xds that couply with *tions 386 a￿1 387 of the CompaTri&% Act
2(K)6 and
PTeparing fjnanciai statements which give a true and fair view of the sthte of affairs of the t]￿ritable Co￿PanY as at the end
of cach financial year alld of its swlus or deficit for each finaDcia] year in accord￿ the requ]￿Ments of Sections
394 and 395 aDd wkn.ch vthcrwise COULply with the requireffleuts of the Cowies Act 2(K>6 relating to finon¢ial staternents..
so far as applicable to the charitable company.
(b)
P3ge 14

ILIMrrED BY GUARAI¥TEE)
STATEMF.NT OF FIP4ANCIAL POSITION- ￿ntinUed
31 AUGUST 2022
These finan¢ia] stateTneDts have been prerAred in accordance with the pro￿j0￿S aN)licable to d￿l￿b]e cOIn￿￿¢S subject to the
small companits regime.
22.05.2023
The stat¢￿ellts were approva by the Prf)ard of Tn￿ and iwe on ............................................. and were
5igDed on tL8 beTr￿f by..
Mr S D M¢Gr¢evy- Truster
Pa8e15

THE LUNCHBOITrI ￿TWORK LI￿￿lTED
{LtMITED BY GUARANfEE)
P40TES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
ACCOUTrtrING POLICIFS
BASIS OF PREPARING THE FINANCIAL STATEME]W13
The financia] statements of the thart(able tompatjy, whith is a public ivKfit entity under FRS 102, have be£n prepared in
accordance wtth the Charities SORP {FRS 102) 'Accounttng and Re￿rtIng by Charities: Ststement of Re¢ommendtyJ
Ptactice applicable to charittes preparing their a(x0U￿ in the Finantia] Rqthtng Standanl appIl￿b]C in
the UK atMI Republic of ItelaDd IFRS 102} leff￿]ve l January 20191., Financia] Rwrting Stsrtdard 102 Thr Firtan¢ial
Reporting Standard applicable in the UK aTKI Rcplblic of trelard and thc Cfjnwi¢s A¢t 2(K)6. Tr fu]ancial stat¢mcnts
The a¢counts prepared in sterling wFll"¢b ts the fimdithjal ¢WTen¢y ofthe company, TOW)ded to nearest Frf)und.
GOING CONCERN
The trusie&% believe thai are no mak[1￿ uncer￿￿eS ￿lated to events or condÈtions that may cast sigllificant doubt
uwn the ¢harity's ability to (xJntinu¢ 2s a going Co￿ern.
COMPANY STATUS
The company is iimiieAI by guardTr￿ The Tnetnba5 arc tisted in the tn]sttrs [q￿ tn the event of the company being
wot]nd up, every n]ernF£r is liable to contribute a SU￿ exc¢rd]Dg £10. The adthe&s of the regjsiered offi￿ of the
charity is given onpage I l.
INCOME
All incoming r£%ourccs aTe includwj in the Statrment of the Financial Activities when The Lutkthb)wl Netwo]k Limited
legally entitted to the income atjd the amoutht can be quantifid with rea8otMble accuracy.
Gifis iti kitid donaied for the distribution are inclth at valuation and Twised as ijwme when they arc disthliuted to tbe
projects. Gifts donated for Tesale are inchmled as Tn¢oTne when a￿ sol(L No 2mounts arc included Jn the firtan¢ial
Statements for serrice5 doDated by Yolunreers.
Intsngible TE￿[￿4 whith CoTnprl￿ don￿ed serviLZ% i8 incl￿ in income at a valuation which is an e5timatr of the
financial c05t knTne by the dortor whue a cost is qualltified alld measwabl& No income is recognised where thfflt is no
fjnallcial cost borne by a thwd m.
Incotne recoverdbie in ￿latiOn ￿ donations rec¢ivtd under Gift Aid or deed% of ¢A)venant is recO￿lS£d at the lirne of the
donation.
Iniotnr (aA trwvrrnbl¢ in relatith) to invGstmGDt iTJCQUK is T¢¢ogttis¢d &t the time invcs(tncnt itKQrnC Y3 Ttr¢iYable.
￿￿E￿I)ITuRE
All expendill￿e is a¢¢ouDted for ￿ all acc￿MIS t*sis arKI h&8 IME ]￿lt￿led uTwJet ex￿ Cawries that aggregate all ￿$ts
for allocation to activiti£s. where costs cannot ￿ d]r￿dY attnThuted to partic￿lar a¢tivilies they have been a]l(Kated on a
basis conststent with the we of the Tesouttts.
Costs of the activities in fitttherance of cb8riWs objects &e those c(6ts Incurr￿ directty for the filltherance of th¢
objects of The Lullchbowl Ne￿0￿{ Limitai
Support Costs are those costs incu￿ed d]r￿llY ID wpp)rt of ewndittwe OR obi￿ts of the and inclu(k The Lun¢hlx)wl
Network Limitrd project marwellt oul at the hcad office.
TANGIBLE FLXED ASSETS
DepreLiation is provided at tbe followitjg annual rates orderto off exb asset over its estitnated useful lif
Computettquipmet
Page16
continu￿1..

THE LUNCHBOWT NETWORK IIMITED
ILIMrrED BY GUARANfEEI
NOTES TO THE FINAF4CIAL STATEMENTS- ¢•ll1in￿ed
FOR THE YEAR EP4DED 31 AUGUST 2022
AccouTrrriNG POLICIES. eontiDued
TAXATION
The charity is exempt from CO￿￿10￿ tsxoD itschaTitsbleactivitie&
FUND ACCOUNTING
General fi]nds are unrestricted whtcb aff available for the use at the di5Ctelion of the In]stees in fi]rth¢rance of the
general objecttve5 of The Lullcbbowl Netwo￿ LIMI￿1 whi¢h have oot l*en dell"gllated for the otherpurw)scs.
FINATrICtAL INSTRUMENTS
The charity has elected to apply the wovi5iOD5 of secti￿ I l Basic FiDancial Instr￿ts. and Section 12 '0ther Fi]wJ¢ial
I￿$t￿)ments Issues, of FRS 102 to all of its I￿￿tr￿ts.
Finawial it)stsiunents are ￿l7£d in the chty balance when thc charity FKcorn￿ paty to the contractt]al
provisions of the instrument
Financial assets aThJ I￿111￿￿ are offseL with the nei arno￿￿ PTesentyJ IJJ the finaJKial sthtements, when there is a legally
enforc￿ab]e rigbt to set off tbe reCo￿id any)unts 8MI theTr is an intention kn S￿1¢ on a Jjet basis or to reaiise tbe &sset and
settle the liability simultaneously.
Basic finallcial ￿ets
Basic fiT￿n¢la] ￿¢1& which inrlude debtots and cAsh and bank balanLX, are initially rneas￿ at transaction piice
in¢luding transaction ¢osts ?￿j aJY subwtsenily carried * amortised using ts effeetiye interest meth(Ki uTJess the
a￿)gement constitutes a finanthng Iransa¢tion, where the traTLsaction is rn(￿ at the present value of the fututt ]tceipts
dis¢owiteAI ￿ a mthei rale of tnwesL Financial as%ts cI￿lfied receivable within year aTE nol aiiio]lised.
ClasSific￿lo￿Of fillancial liabiliti&
Financia] liabilities and ￿lty Instn￿ts aTe C]￿lfied • to the Subs￿ of conirthl arrdngemenfs entered
into. An equity tnstsim)ent is any contract that evide￿&5 a r&sidual itrta&st ill the &wts of the charity after all of
its liabilities.
B&8ic financtal liabiliti£
Basa¢ financial liabilities. Including ¢rditors. bank loans aDd loans fronj fellow group companies that are classifi¢d as debL
¥r¢ ItlitiAlly r¢¢ogtti7d &t transacti<)n price unless the artaDgen]ent fin¢ttciti8 transactio￿ wherc the dcbt
instn]ment is rn&￿ured at the pre5eDt value of the pajment disco￿)Ied * a mthet rate of interest. Fil)a￿la1 liabilities
classified as payable withtn olle year are not aT]Kxtised t￿￿ ijksmjments are subsequeDtIy Lwried at amoTtisgJ Using
the eff&rtive interest rdte ￿eth(￿L
Page 17
tontinued..

THE LUNCHBOWL NETWORK LihirrED
ILIMITED BY GUAJIAi¥fEEI
NOTES TO THE FINANCLIL STATE￿[ENTs- c•DtiDved
FOR THE YEAR ENDED 31 AUGUST 2022
NET INC0￿[Ej(EXPENDTfURE)
Net incomel(exr£nditllre) is aft¢r Charging1(￿lI1￿
21)22
21121
Ikpr¢ciati¢)n- owned ass¢ts
1,336
TRUSTEES, REMUNEIL4TION AiYD BEYEFrrs
There were no tn￿ee$. remuneration OT other benefits for year end￿ 31 AW 2022 llor for the year endea
31 August 2021.
TRUSTEFS. EXPENSES
Th¢re w¢r¢ no tnLSt¢es' expensc8 paid yearerthd 31 Augw 2022 for the yearettded 31 AUg￿￿t 2021.
STAFF COSTS
The average llulllber of elljploysjby the compny during the y￿rw&s a8 follows:
2022
Iyo.
2021
Non.rernw￿ted Trustees
No ernployee received rffliunewatsoll atTh)w&ting to morethan £60.(XMI eitheryear.
TANGIBLE FIXED ASSETS
Computer
¢quipmeDt
Cost
At I SeptemE*r 2021 alld 31 August 2022
&726
Depreciatio
At I sqi1¢mi￿r 2021
Charge for yvdr
2￿74
1.1711
At 31 August 21Y22
Net bofrk value
At 31 Aug￿%1 2022
682
At 31 Augum 2021
5,852
Page 18
continued..

ILihirrED BY GUARANTEE)
NOTFS TO THE FINANCIAL STATEIKENfs-eontillued
FOR THE YEAR ENDLD 31 AUGUST 2022
21122
2021
750
MOVEMENT IN FUNDS
Net
nwvement
At
31A22
At 1.921
Unrestrieted fujtds
General fillMI
414
(1$08O)
27J711
TOTAL FUNDS
414
(ISOM)
27J70
Net rnoVe￿¢￿t itl funds. iTKludcd ill thr ab)Yc as follows:
Resourees
eJpEnded
Movement
resources
Unrestiicted fyDds
Geneial fund
23S1711
(25112511)
(15,0801
Restricted fu￿d5
(&681)
TOTAL FUNDS
(255,931)
(15,IK811)
CoJDparatiYe5 for movement itt fund$
Net
Ye￿ent
At
31.821
At 1.9211
Unre5trieted
General fi￿d
63235
(20,785)
42.450
TOTAL FUNDS
63235
(20.785)
42.450
Page19
tjtinued...

THE LUNCHBOWi NETWORK LIMITED
(LIMITED BY GUARAT4TEE}
NOTES TO THE FtNANCLiL STATEMEIThS- CODthiued
FOR THE YEAR ENDLD 31 AUGUST 21122
MOVEMENf IN FUF4DS. continued
Cornpardtive net rnovemeni in fim¢l8. included in ￿ alx)ve are follo
Resources
expended
Moveme￿t
in fund$
Unrestricted
Get]eral fiLTLd
21M).130
(220.915)
{20,785)
Restricted funds
thnnerprogwnmejExttE￿K need
14J74
{14J74)
TOTAL Fuf4DS
214.504
1235.289)
(20,7851
REL4TED PARTY DISClnSURVS
Lunchbowl TnLSt Kellya is a re]ated tArty to The LurKIknI Ndwotk Limited. DuriDg the yeAr,The Luthl Network
Limited bad donated £252.5(X) to L￿￿1￿1 Trusl KeDyL

THE Ltry+lCHBOWL NETWORK LIMrrED
ILii¥irrED BY GUARAKfEE)
DETAILED STATEMEhT OF FINANCIAL ACMT
FOR THE YEAR ENDED 31 AUGUST 2022
2022
2021
INCOME AND ENDOWMENTS
Don&tton$ and 1￿cLeS
Gift & rfonation
Grants
177053
61998
181,504
33,0(K)
240JSi
214,51J4
Totsl incoming resources
241,851
214,504
EXPENDIfuRE
Raising don*tl&ns leg*cie5
Administration cost
Jewellery Elles and HearL8
Depreciation of tangible fixed &ssets
2.051
210
1.1711
354
1.336
3831
2.789
Charitsble activities
Lunc[￿wI Tnst Kenya
232,500
Tola] resources expended
255.931
235,289
Net expendi￿re
{IS080)
(20,7851
This tw d(Ks not forni part ofthe fJt)wKial Sts1em￿ts
Page 21