REGISTERED COMPANY NUMBER: 04790571 (England and Wales)
REGISTERED CHARITY NUMBER: 1116006
Re
ort of the Trustees and
Financial Statements for the Year Ended 31 March 2024
for
Communit Food Enter
rise Limited

Community Food Enterprise Limitedcontents
Pages
1to7
Trustee's Annual Report
Independent Examine¢s Report
Statement of Financial Activities
Balan￿ Sheet
10t011
Notes to the Financial Statements
12to17
Detailed Statement of Financial Activities
18to 19

COMMUNITY FOOD ENTERPRISE LIMITED
Board of Trustees, Report
For the year ended 31 March 2024
The Trustees present their reportand accounts for the year ending 31 March 2024.
The trustees, who are also Directors of the charity for the purposes of Companies Act 2006,
submit their annual report and the financial statement for the year ended
31March2024. The financial statements have been prepared in accordance with
Accounting and Reporting by Charities.. Statement of Recommended Practice (SORP)
applicable to charities preparing their accounts in accordance with the Financial
Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102 - effective
l January 2015), (Charities SORP FRS 102).
ur Aim
CFE'S aim is to alleviate food poverty and develop a viable and sustainable food business that
provide training, capacity building and employnient opportunities for residents of East London,
Our mission is to work in partnership with the diverse communities of East London, and
nationally with organisations that are doing similar work as us, to ensure that
everyone in our community has the right not just to food, but the right food access to
food is a right, not a privilege. The food we consume should be safe, nutritious,
affordable, accessible and culturally acceptable.
At CFE, we believe that access to food is not an end in itself, but rather the first prartical
step on a pathway to alleviating many of the root causes of food poverty. The desired
outcomes are better diet, lifestyle and health. Such outcomes depend not just on what we eat
but understandin8 why we eat Promoting an understanding through education and
empowerment are the keys to sustained success.
CFE remlse Its mission through consultation and in partnership with the community and
stakeholders
it serves. We fight food poverty and food waste by sourcing food that is surplus to
requirement and redistribute it to registered clarities and community organisations that
run projects such as: ShelteredHousing, Hostels, Soup kitchens and Food Banks etc.

throughout East London. Sustainability is one of the major challenges we face and to
overcame this in the long term, our work is divided into two strands which includes:
l. Social Activities
(1] Surplus Food (SF): CFE uses its unique infrastructure to source food that is surplus to
requirements and redistributing same to frontline charities and community
organisationa across East London.
2. Community Support Service (CSS):
(li) CFE supports community organizations that offer services such as
{providing
quality fruits & vegetables at affordable prices) that service5 Some of the
poorest families in thelr community.
purchasing/delivering produce
administration support e.gii preparing week]y price list.
Without the work of our CSS unit, organisations we currently support, CFE will not be
able to sustain their projects and vulnerable members of our community will
suffer.
3. INCOME GENERATING ACTIVITIES
WORKPLACE HEALTH: To improve the health and wellbeing of employees, CFE offers a
daily delivery of fresh fruit directly to ernployers., workplace. Research has Shown that
eating fresh fruits regularly provides the following benefit..
Improve the health and wellbeing of employees.
Motivate staff.
Improve morale and job satisfaction.
increase productivity.
Reduce staff absentees as a result of a healthler workforce.
Our electric van which is now coming to the ending of the lease, means that we need to
renew or buy a van, with the help of our stakeholders we now have £23,000.00 towards
a new van, we are hoping that we will raise the balance of approximately £ 10,000
before the expiry of the lease.
Our plans from April 2023 to March 2024 include:
l. Working with our new Landlords, Projekt (www.thisisprojekt) on the
refurbishment of our warehouse where we are located.
2. Seek further fundings for new vehicles to comply with the Mayor of London
Ultra Low Emission Zone (ULEZ) scheme which came into operation on 25
October 2021
3. Work with the Royal Docks Team to identify new opportunities and partners
in the Royal Docks catchment area.

4. Meet with our current partners/sponsors at least once a Month to brief them
on developments and get their input on new business ideas/suggestions so
that we can incorporate them into the development of the project.
5. Work more closely with organisations such as Business in the ComTnunities
to seek help in identifying partners who could help us to identify sources of
food that is surplus to requirement and tran5POrt same to our warehouse in
London.
6. Host a minimum of I corporate volunteering day per Month at our
warehouse with East London Business Alliance.
7. Develop our rejationship with students from our local universities and get
them involved in the development of the project.
8. Continue to use CFE'S infrastructure to support local charities.
9. Promote strategic collaboration and partnership work with local
organisations tackling food poverty.
10. Secure the services of a Bid Writer/Fundraiser on a pro bono basis
The Trustees have assessed the major strategic, business and operational risks to which the
charity is exposed and are satisfied that systems are in place to mitigate exposure to the major
risks.
The aim of the reserve policy is to cover the main financial and operating risks to the company.
The nature of CFE'S funding is such that it is unpredictable from year to year and subject to
delay. We are therefore working towards a reserve, which will cover operating costs and other
liabilities for at least a three-month period. The charity must keep under review our risks and
liabilities and identify what is an appropriate period to ensure that the number of reserves is
adequate.
The sections of this report above entitled "Aims and Achievements and Performance" sets out
Community Food Enterprise's objectives and reports on the activity and successes in the year
ending 31 March 2023 as well as explaining the plans for the current financial year. Community
Food Enterprise work benefits individuals and the community.
The trustees have considered this matter and concluded..
l. That the aims of the organisation continue to be charitable.
2. That the aims and the work done give identifiable benefits to the charity sector and both
indirectly and directly to individuals in need.

3. That the benefits are for the public, are not unreasonably restricted in any way and
certainly not by ability to pay.
4. That there is no detriment or harm arising from the aims and activities.
nanci
vi
The services provided by CFF can be classified as preventative, which is the remit of Regional
Public Health bodies, however, as we do not receive funding from them, in order to generate
earned income we deliver a range of income generating services which contributes towards our
running costs to enable as to fulfil our mission in one of the most economically deprived areas in
London. Moreover, we continue to rely on donations and sponsorship from organisations, such
as: Tate & Lyle Sugars, Excel London and London City AÉrport to help cover shortfalls.
80ARD
CEO
OINer
Finance Qffitsr
Part Time Volunt
Coordinator
Vdunteer Dn¥erf$l
VolLthrf8)
CFE, however, made a Net Income of £11,950.00 which was due to a grant received from Royal
Docks Trust.
rn
Community Food Enterprise Limited (CFE) is a registered charity with its
headquarters in the London Borough of Newham, East London, founded in 2002 by
members of the local community; CFE was
incorporated as a limited liability company in June 2003 and granted charitable status
in September 2006.

FEOr
izatio
Istr
ture
Community Food Enterprise Ltd - Organization Structure 01/04/2024
Due to financial restrain we have employed a new Deputy warehouse manager from July
2024
The Trustees
The Trustees, who are also the directors for the purpose of company law, who served
during the year, were:
Eric Samuel
Verlyn Munro
Art Samuel
None of the Trustees has any beneficial interest in the company. All the Trustees
are members of the company and guarantee to contribute £1 in the event of a
winding up the company.
The trustees are appointed for an unspecified period. Trustees, selection and appointment is
based on the need for CFE to have the necessary financial, legal and other skills and
experience to best advise the charity, in particular in determining and monitoring its policies.
When new trustees are appointed, they will undergo an induction meeting to meet key
employees and other trustees of CFE and to be briefed on their legal obligations under
charity law. Their induction will also include a session to familiarise them with the content of
CFE'S constitution, the way in which the Board operates, including decision making
processes, CFE'S business plan and recent financial performance of the charity.
The trustees are also directors and are primarily responsible for direction and policy,
including strategy, planning and evaluation.
The day-to-day management of the company and its, key service area is the responsibility of
the Chief Executive Officer and his management team.
Our Trustees appointed Cumberland Accountants Ltd to act as an Independent Examiner and
this was approved by the board.
The trustees appointed Glenda Spencer as an Independent Adviser, and this was approved by
the board.

The members who served during the year ended 31 March 2024.
Eric Samuel.............,.............................. CEO
Verlyn Munro...
(Trustee)
Art Samuel............................................ [ Trustee)
Glenda Spencer .....................................(Trustee/chair/Secretary)
Thameside Industrial Estate Factory Road
London
E16 2HB
Company Number". 04790571
Charity Number:
1116006
Bankers:
Natwest Bank PIC
37 High Street North
East Ham
London
E6 IHS
Independent Examiners..
Cumberland Accountants Ltd
99 Cumberland Road
Plaistow
London
E13 8LH
Company law requires the Board Members to prepare financial statements for
each financial year which give a true and fair view of the state of the affairs of the
charitable company as at the balance sheet date and of its incoming resources and
application of resources, including income and expenditure, for the financial year.
In preparing those financial statement, the Board Members should follow best
practice and:
select suitable accounting policies and then apply them consistently.
make judgments and estimates that are reasonable and prudent," and
prepare the financial statements on the going concern basis unless it is inappropriate
to assume that the company will continue on that basis.
The Board Members are responsible for maintaining proper accounting records
which disclose with reasonable accuracy at any time the financlal position of
tile charitable company and to enable them to ensure that the financial
statements comply with be Companies Act 2006. The Board Members are also
responsible for safeguarding the assets of the charitable company and hence

taking reasonable steps for the prevention and detection of fraud and other
irregularities.
The Board Members who are directors for the purpose of company law and trustee's for
the purpose of charity law, who served during the year and up to the day of this report,
in the case of each member so far as the Board is aware, there is no relevant audit
information of which the coMpan￿S auditors are unaware,. and as the directors of the
company, we have taken all the steps that we ought to have taken in order to make
ourselves aware of any relevant audit information and to establish that the charitys
auditors are aware of that information.
This Report has been prepared in accordance with the Company Law who are entitled to
exemption from audit under section 477 of the Companies Act 2006 relating to small
Companies.
Approved by the Trustees and signed on their behalf by:
Eric Samuel
Date: 06th January 2025

Independent Examinerfs Report to the Members of Community Food Enterprlse Limited
I report to the charity trustee on my examination of the financial statements of Community Food
EnterpriseLimited for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity's trustee (and also a director for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2006 ('the2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be
audited under Part16 of the 2006 Act and are eligible for independent examination, I report
in respect of my examination of your charity's financial statements as carried out under
section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have
followed the Directions given by the Charity Commission under section145(5) (b) of the 2011
Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to
my altention inconnection with the examination giving me cause to believe..
accounting records were not kept in accordance with section 386 of the 2006 Act . or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements under section
396 of the 2006Act other than any requirement that the financial statements give a 'true
and fairf view which is not a matter considered as part of an independent examination;
or
the financial statements have not been prepared in accordance with the methods and
principles of thestatement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the
examination to whichattention should be drawn in this report in order to enable a proper
understanding of the financial statements to be reached.
Uzma Noreen (ACCA)
Cumberland Accountants Ltd
99 Cumberland Road
Plaistow
London
England
E138LH
2611212024

Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
Unrestricted
fund
31.3.23
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
103,998
129,349
EXPENDITURE ON
Charitsble activities
COMM
61,130
56,768
Other
30,566
38,334
Total
91,696
95,102
NET INCOME
12,302
34,247
RECONCILIATION OF FUNDS
Total funds brought fop4vard
34,559
311
TOTAL FUNDS CARRIED FORWARD
46,861
34,558
Surplus and Deficit Account 968
Posting discrepancies were found in the resenie accounts listed below. This is because the
brought forward postings in the current year are not equal to the figures carried forward by IRIS at
the end of last year. Please check your postings in the brought forward account for the surplus and
deficit account 968.
Unrestricted
funds Total funds
Brought fonNard - 96811
34,559
34,559
Carried fopAiard
34,558
34,558
Drfference
(1)
(1)
Post to relevant accounts (see ICHA chart of accounts for further details)

Balance Sheet
31 March 2024
31.3.24
Unrestricted
fund
31.3.23
Total
funds
1.4.22
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
636
41,723
578
8,241
34,858
42,359
34,858
8.819
CREDITORS
Amounts falling due within one year
4,502
(300)
(10,383)
NET CURRENT ASSETS
46,861
34,558
(1,564)
TOTAL ASSETS LESS CURRENT
LIABILITIES
46,861
34,558
(1,564)
NET ASSETS
46,861
34,558
(1,564)
FUNDS
Unrestricted funds:
General fund
46,861
34,558
311
TOTAL FUNDS
46,861
34,558
311
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the
year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections
386 and 387 of the Companies Act 2006 and
(b) 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 relating to financial
statements, so far as applicable to the charitable company.
10

Balan￿ Sheet- continued
31 March 2024
These financial statements have been prepared in accordance with the provisions applicable to
Gharitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
. and were signed on its behalf by..
Trustee

Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP (FRS 102)
'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland, and the Companies Act 2006. The financial stalements have been
prepared under the historical cost convention.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classrfied under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consislent with the use
of resources,
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
TAXATION
The charity is exempt from corporation tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
13

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
NET INCOMEI(EXPENDITURE)
Net incomel(expenditurel is stated after chargingl(crediting}.
31.3.24
31.3.23
Depreciation - owned assets
1,909
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31
nor for the year ended 31 March 2023.
March 2024
TRUSTEES, EXPENSES
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year
ended 31 March 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
129,349
EXPENDITURE ON
Charitable actlvltles
COMM
56,768
Other
38,334
Total
95,102
NET INCOME
34,247
RECONCILIATION OF FUNDS
Total funds brought forward
311
TOTAL FUNDS CARRIED
FORWARD
34,558
14

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 1 April 2023
Disposals
7,534
(7,534)
At 31 March 2024
DEPRECIATION
At 1 April 2023
Eliminated on disposal
7,534
(7,534)
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24
31.3.23
Other debtors
636
CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE
YEAR
Trade creditors
31,3,24
31.3.23
(4,502>
300
MOVEMENT IN FUNDS
At
1.4.23
Net
movement
in funds
At
31.3.24
Unrestricted funds
General fund
34,559
12,302
46,861
TOTAL FUNDS
34,559
12,302
46,861

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
103,998
(91,696)
12,302
TOTAL FUNDS
103,998
(91,696)
12,302
Comparatlves for movement In funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestrlcted funds
General fund
311
34,247
34,558
TOTAL FUNDS
311
34,247
34,558
Comparative net movement in funds, included in the above are as follows.,
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
129,349
(95,102>
34,247
TOTAL FUNDS
129,349
(95,102)
34,247
A current year 12 months and prior year 12 months combined position is as follows.,
Nel
movement
in funds
At
31.3.24
At 1.4.22
Unrestricted funds
General fund
311
46,549
46,860
TOTAL FUNDS
311
46,549
46,860
16

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows..
Incoming Resources Movement
reSoUr￿S
expended
in funds
Unrestricted funds
General fund
233,347
(186,798)
46,549
TOTAL FUNDS
233,347
(186,798)
46,549
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
17

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donatlons and legacies
Gifts
Fee
Subscriptions
59,601
44,397
76,919
52,899
(469)
103,998
129,349
Total incoming resources
103,998
129,349
EXPENDITURE
Charitable actlvltles
Motor expenses
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Purchases
Depreciation of tangible fixed assets
6,144
2,942
1,122
23
80
36
38,271
6,587
367
186
1,170
43,287
1,909
48,618
53,506
Other
Wages
30,566
38,334
Support costs
Management
Postage and stationery
Finance
Bank charges
210
385
Infomiatlon technology
Repairs and renewals
4,020
894
Governance costs
Accountancy and legal fees
Accountancy fees
Legal fees
Subscriptions
4,360
1,970
1,983
1,511
7,841
1.983
18

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
Total reSoUr￿S expended
91,696
95.102
Net income
12,302
34,247
19