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 2025
Communit Food En
er
rise Limited

,Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
1to8
Trustee's Annual Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
10
11 to 12
Notes to the Financial Ststements
13to17
Detailed Statement of Financial Activities
18

COMMUNITY FOOD ENTERPRISE LIMITED
Board of Trustees, Report
For the year ended 31 March 2025
The Trustees present their report and accounts for the year ending 31 March 2025.
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 31 March2025. 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 1 January 2015), (Charities SORP FRS 102).
Our Aims
CFE'S aim is to alleviate food poverty and develop a viable and sustainable food business that will:
provide training, capacity building and employment opportunities for residents of East London.
Our Mission and values
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 practical 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 understanding why we eat,
Promoting an understanding through education and empowerment are the keys to sustained
success.

ur
rvi
CFE remise 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
Yedistribute it to registered clarities and community organisations that run projects such as: Sheltered
Housing, 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:
1. Social Activities
(i) 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
fru its
& vegetables at affordable prices) that services some of the poorest families in
their community.
purchasingldelivering produce
administration support e.g. preparing weekly 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 employers., 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 healthier 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.
Future Plans
Our plans from April 2024 to March 2025 include..
1. Working with our new Landlords, Projekt (vNM.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 partnerslsponsors at least once a month to brief them on
developments and get their input on new business ideaslsuggestions so that we can
incorporate them into the development of the project.
5. Work more closely with organisations such as Business in the Communities to seek
help in identifying partners who could help us to identify sources of food that is surplus
to requirement and transport same to our warehouse in London.
6. Host a minimum of 1 corporate volunteering day per month at our warehouse with
East London Business Alliance.
7. Develop our relationship 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 WriterlFundraiser on a pro bono basis

Risk Mana
ement
The Trustees have assessed the major strategic, business and operational risks to which the
charity is exposed and are satisfied those systems are in place to mitigate exposure to the
major risks.
Reserve
olic
The aim of the reSer￿e 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.
Public Benefit ststement
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 2025 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:
1. 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.
' FtnancTal"revlew
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
depriiied areas in London. Moreover, we continue to rely on donations and sponsorship from
organisations, such as: Tate & Lyle Sugars, Excel London and London City Airport to help
cover shortfalls.
CFE, however, made a Net Income of -£2670.00 which was due to a grant received from
Royal Docks Trust.
' Structure
overnance and mana
ement
Governin
Document

Community Food Enterprise Limited {CFE) is a registered charity with its headquarters in the
--tundw 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.
CFE Or
anizational Structure
Community Food Enterprise Ltd - Organization Structure 0110412025
CEO
Part fkmo Volunl••r
C￿d￿01
DrNet
Finance Officér
Vclunteer oli￿r(s)
Volunteef(s)
The Trustees
The Trustees, who are also the directors for the purpose of company law, who served during
the year, were:
Eric Samuel

bjone 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.
Recruitment and A
ointment of Board Members:
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.
Board Member Induction and Trainin
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.
Inde
endent Examiner:
Our Trustees appointed Cumberland Accountants Ltd to act as an Independent Examiner
and this was approved by the board.
end
vise
.The trustees appointed Hasan Anver as an Independent Adviser, and this was approved by
the board.
Reference and Administrative Information:
Trustees:
.The members who Ser￿ed during the year ended 31 March 2025.
Eric Samuel............................................ CEO
Hasan Anver.......................................... (Trustee)

istered Office:
Thameside Industrial Estate Factory Road
London
E16 2HB
Company Number: 04790571
Charity Number:
1116006
Bankers:
Natwest Bank PIC
37 High Slreet North
East Ham
London
E6 1HS
Independent Examiners:
Cumberland Accountants Ltd
99 Cumberland Road
Plaistow
London
E138LH
Board Mèmb8rs Responsibilltie8
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
-Boarfd"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 financial 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
conipany 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 company'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 charity's 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 (CEO)
Date: 021h December 2025

Independent Examinerfs Report to the Members of Community Food Enterprise Limited
l. report to the charity trustee on my examination of the financial statements of Community Food
EnterpriseLimited for the year ended 31 March 2025.
Responsibilities and basls 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 attention 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 fair, 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
mb•
CbArt¢r¢d Certifiod A¢aowitAXt•
99 Cumberlond Ro•d pl•l•t•f-
Lottdon,
0211212025

statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Unrestricted
fund
31.3.24
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
98,750
103,998
EXPENDITURE ON
Charitable activities
COMM
41,728
61,130
59,692
30,566
Totsl
101,420
91,696
NET INCOMEI{EXPENDITURE)
{2,670)
12,302
RECONCILIATION OF FUNDS
Total funds brought forward
46,861
34,559
TOTAL FUNDS CARRIED FORWARD
44,191
46,861
10

Balance Sheet
31 March 2025
31.3.25
Unrestricted
fund
31.3.24
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
6,416
38,312
636
41,723
44,728
42,359
CREDITORS
Amounts falling due within one year
(537)
4,502
NET CURRENT ASSETS
44,191
46,861
TOTAL ASSETS LESS CURRENT
LIABILITIES
44,191
46,861
NET ASSETS
44,191
46,861
FUNDS
Unrestricted funds..
General fund
44,191
46,861
TOTAL FUNDS
44,191
46,861
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the
year ended 31 March 2025 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.
The notes form part of these financial statements

Balance Sheet - continued
31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
02-12-2025 and were signed on its behalf by:
Trustee
12

'Communit Food Enter
rise Limited
Notes
he Financial Statemen
for the Year Ended 31 March 2025
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 statements 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 classified 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 consistent 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.
PUND ACCOUNTING
Unrestricted funds Gan 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

' Communi
Food Enter
rise Limited
Notes
h Financial Statements -
for the Year End
1 March 2025
inued
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025
nor for the year ended 31 March 2024.
TRUSTEES. EXPENSES
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
-INCOME AND ENDOWMENTS FROM
Donations and legacies
103,998
EXPENDITURE ON
Charltable actlvities
COMM
61,130
Other
30,566
Total
91,696
ET INCOME
12,302
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
34,559
TOTAL FUNDS CARRIED
FORWARD
46,861
DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25
31.3.24
Other debtors
6,416
636
14

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade c￿dItorS
537
(4,502)
MOVEMENT IN FUNDS
Net
movement
in funds
At 1.4.24
31.3.25
Unrestrlcted funds
General fund
46,861
(2,670)
44,191
TOTAL FUNDS
46,861
(2,670)
44,191
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestrlcted funds
General fund
98,750
(101,420)
(2,670)
TOTAL FUNDS
98,750
(101,420)
(2,670)
Comparatives for movement In funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
General fund
34,559
12.302
46,861
TOTAL FUNDS
34,559
12,302
46,861
15

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS- contlnued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund•v-
103,998
(91,696)
12,302
TOTAL FUNDS
103,998
(91,696)
12,302
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
34,559
9,632
44,191
TOTAL FUNDS
34,559
9,632
44,191
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
resources
expended
in funds
Unrestrlcted funds
General fund
202,748
(193,116)
9,632
TOTAL FUNDS
202,748
(193,116)
9,632
16

RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
17

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
62,602
36,148
59,601
44,397
98,750
103,998
Total Incoming resources
98,750
103,998
EXPENDITURE
Charitable activitles
Motor expenses
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Purchase8
7,429
3,444
891
6,144
2,942
1,122
23
80
36
38,271
941
24,444
37,154
48,618
Other
Wages
59,692
30,566
Support costs
Management
Postage and stationery
Flnance
Bank charges
194
210
Information technology
Repairs and renewals
732
4,020
Governance costs
Accountancy and legal fees
Accountancy fees
Subscriptions
2,550
4,360
1,970
1,511
1,098
3,648
7,841
Total resources expended
101,420
91,696
Net (expenditure)lincome
(2,670)
12,302
This page does not form part of the statutory financial statements
18