Company Number: 07012686 Charity number: 1136234
BEYOND FOOD FOUNDATION (A Registered Charity)
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
BEYOND FOOD FOUNDATION
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
| MESSAGE FROM CEO | 1 |
|---|---|
| REFERENCE AND ADMINISTRATIVE DETAILS | 3 |
| TRUSTEES’ REPORT INCLUDING STATEMENT OF DIRECTORS’ | 4-10 |
| RESPONSIBILITIES | |
| STATEMENT OF FINANCIAL ACTIVITIES | 11 |
| BALANCE SHEET | 12 |
| CASH FLOW STATEMENT | 13 |
| NOTES TO FINANCIAL STATEMENTS | 14-22 |
| INDEPENDENT EXAMINERS REPORT | 23 |
BEYOND FOOD FOUNDATION
MESSAGE FROM THE CEO
The year 2024/25 has marked an era of profound transition and innovation for Beyond Food Foundation, steering us towards our 20th anniversary as a charitable organisation with a renewed sense of purpose. It is with immense pride that I share the strides we have made and the unwavering commitment of our team whose dedicated efforts continue to elevate our mission to support those facing adversity.
The past year has been a journey of both maintaining our established successes and recalibrating our strategies to face new challenges. This period has primed us for transformative growth that aligns with our mission of fostering resilience, compassion, and forward-thinking initiatives for the individuals we serve.
The closure of The Brigade restaurant on 22nd December 2024, marked the end of an era. This innovative establishment had provided invaluable training and qualifications for individuals facing significant life challenges. While PwC's decision to repurpose the space offered to us for 16 years posed a setback, it also catalysed our search for new avenues and locations to keep making a positive impact. Having witnessed the pervasive struggles of social displacement, I remain deeply motivated to further our mission: ensuring that no one is marginalised.
As a small charity, the past year has brought significant upheaval as we faced the loss of the stability we had enjoyed for over fifteen years in our former rent-free venue, The Brigade. We also lost our main partner PwC and navigated a period of real uncertainty around our future home. This has required us not only to relocate across London to The Foundry in Beckton but also to adapt and change our mindset: rethinking our programs, the way we handle administration, and how we support and organise our team. I have been deeply impressed by how everyone has coped, not only ably but also by embracing a change in their employment status to work directly under the charity.
Remarkably, we have become employers of our staff for the first time and financially independent. It has been a huge challenge to reposition ourselves in a new community, build a new partnership with West Ham United Foundation, adjust all our systems and processes, and find new ways to secure our financial sustainability. As CEO, I have held a clear vision, but it has been the willingness of the team and our trustees to come with me on that journey that has made it possible. There have been many moments of doubt when the team has taken hold of the situation with remarkable courage and creativity, and I am extremely proud of them. To have concluded the year as strongly as we have, as reflected in these accounts, is a testament to their resilience and commitment.
In April 2025, we embarked on a strategic partnership with the West Ham United Foundation at The Foundry, a newly refurbished hub located at their Beckton training ground. The inception of E6 Kitchen on June 1, 2025, is the landmark achievement in this collaboration. E6 Kitchen is dedicated to delivering nutritious, freshly prepared meals to local youth experiencing poverty and disrupted lives. By integrating physical exercise and nutritious food, we strive to uplift young lives in our community. This versatile facility also doubles as a training centre, offering crucial educational and support services.
Training remains the cornerstone of Beyond Food’s philosophy. Our FreshLife program, the very heart of our organisation, continuously evolves to remain impactful and responsive to those we support. Despite stark statistics, such as 80% re-offending rates and 1.5 million unemployed individuals, we remain committed to transforming these challenges into opportunities for hope, support, and actionable change.
State of the Nation - UK Key Challenges:
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Unemployment: Rising from 3.8% in early 2024 to a projected 5.3% by the end of 2025, reflecting the necessity of our interventions.
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Reoffending Rates: Despite reductions, reoffending remains significant, highlighting the importance of rehabilitation-focused employment and education.
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Food Insecurity: With 13.9% of UK households facing food insecurity in 2025, our programs aim to provide pathways towards financial and dietary stability.
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Mental Health: Increasing mental health issues, particularly among youth and women, emphasise our need to support mental well-being through integrated community outreach.
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BEYOND FOOD FOUNDATION MESSAGE FROM THE CEO
- Socioeconomic Pressures: These are intrinsically linked to well-being, with public services struggling under demand pressures, increasing the demand for our compassionate interventions.
Understanding this broader landscape, we recognise the interconnected nature of the crises affecting livelihoods and mental health. Economic pressures underscore the urgent need for comprehensive policies and actions that address unemployment, mental health, and crime.
Beyond Food Foundation's unique hybrid model emphasises self-sustainability through innovative income streams and strategic partnerships, allowing us to secure vital funding and support. Our programs are meticulously curated to guide individuals towards empowerment and self-discovery. Through expert support and sincere challenges, participants consistently uncover resilience and selfawareness, equipping them to chart new success paths.
This past year, our initiatives have empowered vulnerable individuals with essential skills, notably our signature FreshLife program, which harmonizes culinary education with crucial life skills. These efforts have provided refreshed avenues of hope, fostering dignity and independence through employment readiness.
We have also nurtured invaluable partnerships, particularly with mental health services, enhancing our outreach and support. Our strategic oversight and careful budgeting have ensured a stable financial position, guiding us through transitional phases with a focus on fiscal responsibility.
Our strategic plan for the next three years embraces a "less is more" philosophy, sharpening our brand identity and community presence and embracing partnerships to increase our ability to reach more people. Actively seeking a permanent hub for adult FreshLife programs, we maintain an unwavering commitment to enriching our community through events that drive both impact and self-sustainability.
As we embrace the future, we welcome you to participate in our mission. We seek people with an appetite to collaboratively rewrite the narratives of resilience and rediscovery for those we serve.
Simon Boyle CEO, Beyond Food Foundation
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BEYOND FOOD FOUNDATION TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
REFERENCE AND ADMINISTRATIVE DETAILS
STATUS
Company limited by guarantee without share capital.
REGISTERED OFFICE
Beyond Food Foundation, 6[th] Floor 9 Appold Street, London EC2A 2AP
REGISTERED NUMBER – COMPANIES HOUSE
07012686
REGISTERED NUMBER – CHARITY COMMISSION
1136234
CHIEF EXECUTIVE
S Boyle
TRUSTEES
M Hine (Chair) O Hatch (Secretary) D Catling (appointed 18 November 2025) C Edwards (appointed 11 July 2024) I Isadora L Jenkins (resigned 19 September 2024) I MacEachern A Mazza P Miles (resigned 27 January 2026) I Oakley Smith (appointed 6 September 2024)
BANKERS
NatWest Bank, 1 Princes Street, London, EC2R 8BP
INDEPENDENT EXAMINERS
Crowe UK LLP, R+ Building, 2 Blagrave Street, Reading, Berks, RG1 1AZ.
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BEYOND FOOD FOUNDATION TRUSTEES REPORT
FOR THE YEAR ENDED 30 JUNE 2025
Structure & Governance
The Trustees of the Beyond Food Foundation (BFF, the Company or the Foundation), who are also Directors for the purposes of the Companies Act, have pleasure in presenting their report and the financial statements for the year ended 30 June 2025. The Financial Statements have been prepared in accordance with current statutory requirements, the Statement of Recommended Practice (SORP) - Accounting and Reporting by Charities issued in 2015.
The reference and administrative details set out on page 1 form part of this report.
The Foundation is a Company limited by guarantee and governed by memorandum and articles dated 6 July 2009. The Company is registered under the Companies Act 2006, registration number 07012686 and also registered as a charity on 7 June 2010, charity registration number 1136234.
The Foundation was incorporated and commenced operations on 8 September 2009. On 19 April 2010 the Company changed its name from the Beyond Boyle Foundation to Beyond Food Foundation.
Management & Organisational Structure
The Foundation Board is responsible for all principal decisions regarding the Foundation strategy, charitable and fund-raising activity strategies, and charity staff remuneration (which is set by reference to appropriate charity sector benchmarks).
Decision making is informed and supported by the recommendations of the Senior Leadership Team: CEO, Director of Partnerships and Finance, and Programme Manager, who attend all board meetings, and engage in appropriate board sub-committees.
The CEO has strategic and day-to-day responsibility for and management of the Foundation’s charitable activities in support of beneficiaries and fund-raising to finance beneficiary programs, which is undertaken by the CEO and the charity team and third-party service providers contracted by the Foundation.
The Foundation’s activities are primarily undertaken currently at The Foundry, based in Newham, as part of a partnership with West Ham United Foundation Enterprise and the Social Kitchen Community Hub Space. In line with both charities’ objectives, including the provision of work experience opportunities for many of the Foundation’s beneficiaries.
Following the decision by our landlord, PwC, to use the premises at The Fire Station from July 2025, the arrangements involving Brigade Bar + Kitchen (BB&K) and Searcy’s ended with effect from 31 January 2025. All members of the charity team are now employed directly by Beyond Food Foundation.
The charity team, including the CEO, were contractually employed directly by the charity from February 2025. Prior arrangement of employment was through Searcys. Costs incurred by Searcys on the Foundation’s behalf, including salaries, were invoiced to Beyond Food CIC (BFCIC) as operator of BB+K. The Foundation made discretionary donations to BFCIC in respect of this expenditure. The collaborative relationship between the Foundation, BFCIC as operator and Searcys as manager of BB+K and employer of the charity team was reflected in regular meetings between the three, including in regular Operations Committee meetings involving senior representatives of all three parties.
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BEYOND FOOD FOUNDATION TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Trustee Appointments, Induction & Training
Trustee appointments are approved by the Board. Prospective Trustees are typically identified either through the Trustees Unlimited network or personal recommendation.
New Trustees are briefed on the objectives and activities of the charity and the environment within which it operates. The policies and procedures of the charity have been documented. These are updated on a cyclical basis. All Trustees are required to familiarise themselves with the charity’s policies and procedures.
– Charitable Activity Objectives, Activities & Achievements
The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s purposes and aims, and when planning future activities. In particular, we consider how planned activities will contribute to the achievement of the objectives and aims. Throughout the year, Beyond Food Foundation has witnessed significant transformations in the lives of our participants. Success stories abound, with many individuals reporting improved self-esteem, enhanced culinary skills, and greater employability. Our partnerships with various organisations, including the Ministry of Justice, mental health institutions, and social services, have expanded our reach and effectiveness, allowing us to support refugees, ex-offenders, and those in vulnerable positions.
The holistic nature of our programs fosters not only personal growth but also contributes to the creation of a more compassionate society. By helping individuals rewrite their narratives and reclaim their independence, we are not just changing lives; we are building a community that values resilience, empathy, and shared success.
At Beyond Food Foundation, we believe that everyone deserves a second chance and the opportunity to thrive. With every participant who walks through our doors, we reaffirm our commitment to providing a welcoming space where there is always a seat at the table for those seeking to transform their lives.
The Beyond Food Foundation had an impactful year considering the transition of venue space. We successfully engaged 152 direct participants in our programs, creating a ripple effect that impacted an estimated 608 individuals across 20 London Boroughs. We collaborated with 28 referral partners to provide a structured and supportive approach for individuals.
A review of last year's participants confirmed that 83% of those leaving us ready for next steps, remained in employment, education or volunteering a year later.
Review of Fundraising Activities
This year, the Beyond Food Foundation set out ambitious objectives to engage a broader community and enhance the effectiveness of our fundraising efforts. Our primary goals focused on diversifying existing income streams and identifying new opportunities for support. A significant shift in our focus was the increased engagement with corporate partners and major donors. Securing the status of 'Charity of the Year' with corporate companies remains a forward-looking focus for us. Our capacity to deliver corporate volunteering and engagement opportunities has provided us with a more extensive platform to complement traditional fundraising.
Progression and Impact:
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Corporate Partnerships & Major Donors: We initially aimed to increase our income from corporate partnerships and major donors in response to the closure of The Fire Station. Through strategic collaborations with partners such as West Ham United Foundation, we surpassed expectations, achieving an increase in donations from these sectors. This partnership not only provided financial benefits but also enriched our community impact through collaborative programmes.
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Grants and Trust Income: We continued to secure new grant partnerships to enhance sustainability, together with maintaining robust ongoing relationships with associations such as the Chartered Accountants Livery and the Fishmonger's Livery.
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BEYOND FOOD FOUNDATION TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
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Community Partnerships: New local initiatives, including the launch of 'E6 Kitchen', played a pivotal role. These efforts enabled us to exceed our income target by 15%.
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Individual Giving Income: We established targeted links with corporate partners to support sustainable income streams, which resulted in a 20% increase in direct donations.
Overall, the fundraising achievements of Beyond Food Foundation have exceeded the objectives set for the year and represents a strong result in all of the circumstances. Our strategic emphasis on diverse income streams and strong partnerships has strengthened the Foundation’s ability to maintain independence moving forward.
Case Studies and testimonials
FreshLife Programme – February 2025
Following the COVID-19 restrictions, C, aged 20 at the time, became increasingly isolated, with anxiety and bipolar disorder making it difficult to leave the house or engage with daily life. Confidence was low, and C’s world had narrowed significantly, despite a strong underlying passion for creativity and helping others.
Through FreshLife, C received gentle one-to-one support that helped them reconnect with their strengths and interests. The programme provided structure, purpose, and encouragement, enabling C to gradually manage anxiety and rebuild self-belief. C developed IT and creative skills, learned to use Canva, and produced menu designs for a high-profile event as part of their work experience. They also helped host a corporate event at The Brigade Bar + Kitchen, gaining valuable real-world experience and confidence in a professional setting.
As their confidence grew, C progressed beyond the programme and successfully applied for a university place to study Psychology, beginning their course in September 2025. University life has provided C with a renewed sense of purpose, significantly extending their social circle and further strengthening their confidence and independence.
Impact
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Anxiety symptoms reduced by 40%
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Re-engaged in creativity, progressing to a weekly art class
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Began volunteering 2 hours per week in the community
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Supported and hosted a corporate hospitality event
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Secured a university place, sustaining long-term progression
“ FreshLife gave me the courage to take small steps forward. I can see a future beyond my walls now .” - C
Outcome:
C moved from isolation to higher education, professional engagement, and increased social connection, demonstrating how FreshLife supports sustained confidence, independence, and long-term change.
Financial Review
The results for the year are shown on page 7 and show a net surplus for the year of £16,940 (2024: £57,745 net deficit). Our revenue streams outline generally are:
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Local Authority funding – payments received from Local Authorities in respect of beneficiaries referred to the Foundation’s programmes, eg. from Pupil Referral Units, DWP or Youth Criminal Justice Service;
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Grant funding – grants received from charitable or commercial organisations;
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BEYOND FOOD FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
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Earned Income – revenue self-generated from: (i) donations received from customers (ii) Feast Supper events run by the Foundation, (iii) one-off events run by the Foundation for Corporate clients; and
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Major Donors – large donations from, typically, corporate sponsors of the Foundation on both a one-off and recurring basis.
In addition, the charity receives rent-free office space, the market value of which is included as Donations in kind
The result of these activities was as follows:
| Grant Funding Donations in kind Local Authority Earned Income Major Donors Total Income Total Expenditure Surplus/Deficit |
2025 £ 2024 £ 216,328 304,110 67,807 65,832 - 300 233,795 285,959 207,434 77,358 725,364 733,559 (708,424) (791,304) 16,940 (57,745) |
|---|---|
No material expenditure was incurred during the year specifically to raise income in future periods. All fundraising related expenditure has been charged to the Income and Expenditure account when incurred.
The Trustees acknowledge and are grateful for the ongoing support received from donors, particularly in such difficult circumstances, who understand in full the gravity of beneficiaries’ situations and the work BFF does for many of our beneficiaries.
Reserves Policy
The Trustees’ policy has been to build reserves to facilitate the continuation of our programs through peaks and troughs in our income streams and expenditure, with an expectation of three to six months of monthly costs, which at the time of writing is between £180,000 to £360,000. In light of continuing inflationary pressures, the challenging and uncertain fund-raising environment that such pressures exacerbate and growing beneficiary demand for BFF’s services, during the year 2024-25 Trustees identified the need to increase our liquid reserve target from three months to six months of ongoing costs to meet programme and salaries budgets.
Reserves at 30 June 2025 stood at £184,775 (2024: £167,835). The Trustees recognise that achieving our reserves target will take time, but are committed to doing so, in order to allow the charity to maintain delivery of its activities with confidence.
Stakeholders
In this annual financial accounting report, we would like to express our deep appreciation for the unwavering support of our stakeholders during what has been a transitional year. Each and every one of you has not only maintained your commitment but has also increased your support - both financially and intellectually.
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BEYOND FOOD FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
As we look ahead, we are excited about new partnerships that will bring additional sources of funding and create direct opportunities for our participants. Despite the precarious global situation, the Beyond Food Foundation remains in a strong position, backed by stakeholders including our faithful trustees who believe in our mission and will guide us through the challenges that lie ahead.
Outlook, Risks & Uncertainties
Overall the Trustees have been very pleased with BFF's progress during this financial year. From a financial perspective, costs were closely controlled and our fundraising activities continued to develop, particularly our approaches to Corporate events/ Earned Income, Grant Funding applications and Major Donor engagement. All of these income streams once again saw positive results. As a consequence, we are pleased to have concluded the year with an operating surplus, in what can only be described as the charity’s most difficult transition year. Helping secure the Foundation’s future sustainability, particularly in light of the continuing challenges in the general economic environment and our need to relocate.
We continue to anticipate high levels of demand for the Foundation’s outreach support which will provide harder to reach communities with real work prospects. Taking our programmes into prisons and working with prisoners due for release back to London, we have positioned our FreshLife Programmes to ensure maximum impact addressing community and society needs.
We have continued to have success with our Beyond Barriers and NEET programmes, specifically targeting young people in care or who are just leaving the care system, to ensure they can access a supportive network, with reassurance of help when it is needed, providing key life skills to ensure longterm independence. We anticipate continued growth in demand for this programme in 2025-26.
The principal risk and uncertainty to which the Trustees believe BFF is exposed remains the challenging economic environment and high level of demand for donations and grants from Donors and Grant Funders, which continue to make the charitable fund-raising space extremely competitive, with a consequent impact on the predictability of future income. Whilst our response to these challenges has been successful to date, the Trustees remain mindful of the need to remain proactive in our income generating activities and to maintain close control of costs.
At the time of writing, the other risk facing the charity is the need to identify to new premises, a permanent home for the charity after leaving Brigade in June 2025. The charity has been proactive in identifying potential new premises and has identified funding support specifically for this transition. A sub-committee of Trustees was appointed to work with the CEO to identify appropriate options. The charity’s long track record of success in delivering its impact has proved attractive to potential landlords/partners. As a result, we are confident that we will find new premises at an appropriate cost to the charity.
As the Beyond Food Foundation undergoes significant changes, we recognise the importance of strong thought leadership. The trustees work closely with the CEO, who is not only envisioning the future but also implementing necessary changes. Brigade has been a valuable establishment for the past 15 years; however, it has also created a more sheltered environment that has perhaps limited our growth potential.
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BEYOND FOOD FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Outlook, Risks & Uncertainties (continued)
Collaboration with the CEO and management team has become a standard practice at the Beyond Food Foundation, allowing us to assess the risks associated with transitioning from a rent-free Brigade to developing partnerships. Our collaborative approach to fundraising, where we offer our services as part of the partnership rather than as a financial contribution, not only strengthens our financial standing but also bolsters program development and recruitment. Any new space we occupy will contribute to solid fundraising efforts, align with our programs and charitable core purpose, and offer venues for our corporate events focused on purpose-driven strategies.
In conclusion, the overall outlook for the Beyond Food Foundation is very positive. We are excited about the future and the transformative changes that lie ahead.
– Account Preparation Going Concern
The Financial Statements have been prepared on a going concern basis under the historical cost convention. In determining whether or not it is appropriate to adopt the going concern basis of accounting, the Trustees have considered the level of the Foundation’s reserves in the context of the Foundation’s current limited financial commitments, and the level of likely future fundraising necessary to meet future costs. Whilst the Foundation’s future income is generated entirely from uncommitted donations, grants and event earnings, the Foundation has a track record in securing sufficient funds to meet ongoing costs, Consequently, the Trustees have no reason to believe that a material uncertainty exists that may cast significant doubt on the ability of the Foundation to continue as a going concern.
On the basis of their assessment, the Trustees have a reasonable expectation that the Foundation will be able to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual Financial Statements. Details of the structure, governance and management of the charity, including the risk management and financial review, are set out in the Trustees’ report.
STATEMENT OF DIRECTORS’ RESPONSIBILITIES
The Trustees (who are also directors of Beyond Food Foundation for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).
Company law requires the Trustees to prepare financial statements for each financial 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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BEYOND FOOD FOUNDATION TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, 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 and the provisions of the charity’s constitution. 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.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the trustees on 30[th] March 2026 and signed on their behalf by:
SIGN
M Hine
Chair of Trustees
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BEYOND FOOD FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2025
(Incorporating an Income and Expenditure Account)
| Notes Income and endowments from: Donations Donations in kind Local Authority Funding Grants receivable Earned income Total income Expenditure on: Raising funds Charitable activities Cost of activities in furtherance of the charity’s objects 6 Total expenditure Net gains/(losses) on investments Net income (expenditure) Transfers between funds NET MOVEMENT IN FUNDS FOR YEAR Funds at the start of the year Funds at the end of the year |
Unrestricted Funds 2025 £ 207,434 67,807 - 216,328 233,795 725,364 115,962 592,462 708,424 - 16,940 16,940 167,835 184,775 |
Restricted Funds 2025 £ - - - - - - - - - - - - - - |
Total Funds 2025 £ 207,434 67,807 - 216,328 233,795 725,364 115,962 592,462 708,424 - 16,940 16,940 167,835 184,775 |
Total Funds 2024 £ 77,358 65,832 300 304,110 285,959 |
|---|---|---|---|---|
| 733,559 | ||||
164,027 502,277 |
||||
666,304 |
||||
(125,000) (57,745) - |
||||
| (57,745) 225,580 |
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167,835 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 14-22 form part of the Financial Statements.
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BEYOND FOOD FOUNDATION BALANCE SHEET AS AT 30 JUNE 2025
Company number: 07012686
| Notes Fixed Assets Tangible assets 5 Current Assets Cash at Bank and in Hand Accrued Income 8 Receivables 10 Current Liabilities Payables 11 Deferred Income 12 Net Current Assets Total Assets Reserves 13 Unrestricted Funds Restricted Funds Total Funds |
2025 £ 9,179 9,179 174,817 - 65,581 240,398 (33,466) (31,336) 175,596 184,775 184,775 - 184,775 |
2024 £ - - 239,486 12,826 - 252,312 (60,077) (24,400) 167,835 167,835 167,835 - 167,835 |
|---|---|---|
The Trustees consider that the charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the 2006 Act and the members have not required the charitable company to obtain an audit for the year in question in accordance with section 476 of the 2006 Act.
The Trustees have prepared accounts in accordance with section 398 of the 2006 Act and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act regarding small companies and constitute the annual accounts required by the 2006 Act and are for circulation to the members of the company.
These Financial Statements were approved and authorised for issue by the Board and signed on its behalf by: SIGN
M Hine: Chair of Trustees
Date:
The notes on pages 14-22 form part of the Financial Statements.
SIGN
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BEYOND FOOD FOUNDATION
CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 JUNE 2025
| Cash flows from operating activities Net cash provided by operating activities (see below) Cash flows from investing activities Bank interest received Purchase of property, furniture and equipment Net cash (used in)/provided by investing activities Cash flows from financing activities Bank loan repayments Bank interest paid Net cash used in financing activities Change in cash and cash equivalents in reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Reconciliation of net income to net cash flow from operating activities Net income Adjustments for Depreciation charges Decrease/(increase) in Debtors Decrease/(increase) in Investments Decrease/(increase) in Stock Increase/(decrease)/ in Creditors Analysis and movement of Net Debt 2024 £ Cash flow £ Cash in hand 239,486 (64,669) |
2025 £ (55,167) (9,502) (9,502) - - - (64,669) 239,486 174,817 2025 £ 16,940 323 (52,755) - - (19,675) (55,167) 2025 £ 174,817 |
2024 £ 52,051 - - - - - 52,051 187,435 239,486 2024 £ (57,745) - 31,488 125,000 13,405 (60,097) 52,051 |
|
|---|---|---|---|
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. COMPANY INFORMATION
The principal activity of the charity is to support individuals impacted by social exclusion, mental health, addiction, those in care or leaving prison. Anyone who is seeking to move their lives forward. The incorporated charity (registered number 7012686 and charity number 1136234) is domiciled in the UK. The address of the registered office 6[th] Floor, 9 Appold Street, London, EC2A 2AP.
Beyond Food Foundation is a private company limited by guarantee with no share capital. Each member’s liability would be limited to an amount not exceeding £1 in the event of the charity winding up.
2. PRINCIPAL ACCOUNTING POLICIES
The principal accounting policies adopted, judgments and key sources of estimation and uncertainty in the preparation of the financial statements are as follows:
i) Basis of preparation
The accounts have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Beyond Food Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The Financial Statements have been prepared on a going concern basis under the historical cost convention. The Trustees have no reason to believe that a material uncertainty exists that may cast significant doubt on the ability of the Foundation to continue as a going concern. On the basis of their assessment of the Foundation’s financial position, the Trustees have a reasonable expectation that the Foundation will be able to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual Financial Statements. Details of the structure, governance and management of the charity, including the risk management and financial review, are set out in the Trustees’ report.
ii) Income / Deferred Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met and it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Where donations have been received over which performance conditions apply which are only capable of being met in subsequent periods such donations are reflected as Deferred Income, notwithstanding that cash has been received, and are only released to Income when the performance conditions have been met.
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
iii) Reserves / Fund accounting
Unrestricted Funds are available to spend on any activities that further any of the purposes of the charity.
Restricted Funds represents grants or donations which the donor has specified are to be solely used for particular areas of the Foundation’s work or for specific projects it undertakes. Restricted Fund balances represent the balance of such Restricted Income which has not yet be used for the purpose specified.
iv) Expenditure - Raising funds, Charitable activities and Restricted purposes
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Where appropriate, all expenditure is recognised inclusive of VAT.
Raising funds comprise the costs associated with attracting voluntary income and the costs of fundraising activities.
Charitable expenditure includes all non-fundraising costs and comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect or administrative nature necessary to support them.
Restricted Expenditure reflects the endeavour and consequently level of expenditure associated with delivering activities funded by Restricted Income.
v) Tangible fixed assets
All expenditure on items that are intended for continued use by the charity on a long term basis to generate funds and provide services to beneficiaries are capitalised as fixed assets (except all IT software, and expenditure below £500, which is recognised in the Statement of Financial Activities in the year of purchase).
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment – 3 years straight line
Restaurant equipment – 3 years straight line
vi) Cash at Bank and in hand
Cash at bank is stated at the reconciled values in the bank accounts and cash in hand is stated on the basis of the money held at the time.
vii) Stock
Stock is stated at the lower of cost and net realisable value.
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
viii) Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity’s accounting policies, which are described in note 1, Trustees are required to make judgements, estimates and assumptions about the carrying value of Investments that are not readily apparent from other sources. The estimation and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects the current and future periods. In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting the Investments at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.
ix) Pensions
The charity’s staff are employed directly. As such the charity contributes to the personal pension plans of all employees. Total contributions in the year were £1,373 (2024: £nil). At the balance sheet date, contributions outstanding were £1,145 (2024: £nil).
x) Donations in kind
The charity includes the estimated market value of donations in kind as income and cost, where this value can be assessed with reasonable confidence.
3. DONATIONS IN KIND
During the year, Beyond Food Foundation received a donation in kind in the form of rent on its offices at The Fire Station. The landlord to The Fire Station, PwC, has estimated that the market value of the rent, which is provided at no charge, was £69,087 (£65,832). This estimate has been included in both income and expenditure on charitable activities (note 6. Below), with the effect that there is no impact on the surplus/deficit for the year, nor on the balance sheet as at 30 June 2025.
4. VAT
Beyond Food Foundation is not registered for VAT. A retrospective notification application has been submitted to HM Revenue & Customs, Ref: VRS 0990 0119 7103. As the period for which VAT will become payable under this application partly relates to the year ended 30 June 2025 a provision for the likely amount payable has been made in these financial statements (£4,468). The final amount payable will be determined following agreement with HM Revenue & Customs.
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BEYOND FOOD FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
5. TANGIBLE FIXED ASSETS
| Cost/valuation: At 1 July 2024 Additions Disposals At 30 June 2025 Depreciation: At 1 July 2024 Provided during the year Disposals At 30 June 2025 Net book value: At 30 June 2025 At 1 July 2024 6. CHARITABLE ACTIVITIES |
Computer equipment £ — 4,612 — 4,612 — 323 — 323 4,289 — |
Restaurant equipment £ — 4,890 — |
Total £ — 9,502 — |
|---|---|---|---|
4,890 |
9,502 | ||
— — — |
— 323 — |
||
— |
323 | ||
| 4,890 | 9,179 | ||
— |
— | ||
| Wages and salaries – admin Wages and salaries – delivery of activities Rent (donated in kind) Program Delivery costs (beneficiary support) Marketing Travel Office costs Equipment Training course costs Professional fees Bank charges Depreciation Irrecoverable VAT & Bad debt expense |
2025 £ 106,632 198,030 67,807 10,538 30,209 10,167 15,068 310 38,460 109,347 621 323 4,950 592,462 |
2024 £ 71,213 190,033 65,832 4,505 61,869 7,762 14,757 6,019 44,977 28,975 335 - 6,000 502,277 |
|---|---|---|
Professional fees include the fee of £5,910 for the independent examination of these financial statements (2024: £6,500).
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. INVESTMENTS
BFF have no investments to account for.
8. ACCRUED INCOME
Accrued income relates to donations made by diners at Brigade Restaurant during the year which are passed to BFF after the year end and income from other fundraising events undertaken during the year but received post year-end. Donations and event income outstanding as at year end 2025 £nil (2024: £12,826).
9. STAFF COSTS
Staff costs during the year comprise:
| Salaries (incl NI & Pension costs) Recruitment and training |
2025 £ 304,662 23,719 328,381 |
2024 £ 361,163 17,681 |
|---|---|---|
378,844 |
The weekly average number of staff (some of whom work part-time) was as follows:
| 2025 | 2024 | |
|---|---|---|
| CEO | 1.0 | 1.0 |
| Director (Fundraising) | 1.0 | 1.0 |
| Training & Beneficiary | 2.5 | 3.0 |
| Support | 1.0 | 0.0 |
| Administration | 0.2 | 0.2 |
| Apprentices | 0.0 | 0.0 |
| Total | 5.7 | 5.2 |
In addition to the Foundation’s team, from time-to-time the charity also benefits from the support of volunteers, who are trainers in specific fields as a profession. They use their own material and retain their own copyright. Often volunteers come from corporate organisations who gift employees volunteering days. However, we only engage volunteers on programmes with evidenced need and known skills to impact beneficiaries.
One (2024: Two) employees earned in excess of £60,000 per annum, One in the band £100,001110,000 per annum (2024: One, in band £60,001-70,0000, one £120,001-£130,000).
No trustee received remuneration during the year ( 2024: None ). No trustees received reimbursement for items paid for on behalf of the charity during the year .
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. RECEIVABLES
| Other Debtors Prepayments Trade Receivables Total AYABLES Accruals Other Payables Social Security & Other taxes Trade Payables Total |
2025 4,942 9,167 51,472 65,581 2025 8,972 3,054 5,572 15,868 33,466 |
2024 - - - - 2024 15,395 - - 44,682 60,077 |
|---|---|---|
11. PAYABLES
Accruals include £8,972 of professional fees and expenses outstanding at the year end (2024: £6,500). Trade Payables of £15,868 relate to the direct costs of Charitable Activities undertaken during the year to June 2025 which were settled after the year end (2024: £44,682)
12. DEFERRED INCOME
During the year, £31,336 of donations were received over which performance conditions apply which had not been met at year end (2024: £24,400).
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BEYOND FOOD FOUNDATION
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 JUNE 2025
13. RESERVES
| Restricted Funds Hardship Unrestricted funds 2024 Comparative Restricted Funds Hardship Unrestricted funds |
1 July 2024 £ - - 167,835 167,835 1 July 2023 £ 4,049 4,049 221,531 225,580 |
Incoming Resources £ 725,364 725,364 Incoming Resources £ - - 733,559 733,559 |
Transfer £ - - - - Transfer £ - - - - |
Resources Expended £ (708,424) (708,424) Resources Expended £ (4,049) (4,049) (787,255) (791,304) |
30 June 2025 £ - - 184,775 184,775 30 June 2024 £ - - 167,835 167,835 |
||
|---|---|---|---|---|---|---|---|
During the year, £nil (2024: £nil) of donations were received to assist with specific non-core costs linked to Programmes.
Such donations together with similar donations in prior periods, to the extent that they have not been expended on the specific Programme or purpose for which they were granted, are reflected in Restricted Reserves.
Restricted Reserves have been / will be used as follows:
- Hardship reserve – provides support to Beneficiaries who are struggling financially, for example with the cost of accommodation or the cost of travel to participate in programmes
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 JUNE 2025
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Investments Fixed Assets Other Current assets Current liabilities 2024 Comparative Investments Other Current assets Current liabilities |
Unrestricted Funds General £ - 9,179 240,398 (64,802) 184,775 £ - 252,312 (84,477) 167,835 |
Restricted Funds £ - - - - - £ - - - - |
Total Funds 2025 £ - 9,179 240,398 (64,802) 184,775 £ - 252,312 (84,477) 167,835 |
|---|---|---|---|
15. ULTIMATE CONTROLLING PARTY
The Trustees are the Foundation’s ultimate controlling party.
16. RELATED PARTY TRANSACTIONS
During the year BFF worked with a third-party event management company, Crème Conferences TA K.E Sales Ltd, to increase self-generated Earned Income opportunities and develop an increased level of professional delivery and management. This initiative also provided benchmarking and training opportunities for those who engage in organised events. This company is partially owned by a related party of the Foundation’s CEO.
The arrangement was in place partially in this financial year. Total revenues to BFF generated in the year through this relationship were £18,000 (2024: £136,198). Total payments made by BFF to the event management company were £8,085 (2024: £27,239). At the year end, the event management company owed £6,950 to BFF (2024: £nil).
During the year, the arrangement with the event management company concluded, save for the collection of £4,950, which still remains outstanding to BFF.
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BEYOND FOOD FOUNDATION NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
17. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
| Income and endowments from: Donations Donations in kind Local Authority Funding Grants receivable Earned income Total income Expenditure on: Raising funds Charitable activities Cost of activities in furtherance of the charity’s objects Total expenditure Net gains/(losses) on investments Net income/(expenditure) Transfers between funds NET MOVEMENT IN FUNDS FOR YEAR Funds at the start of the year Funds at the end of the year |
Unrestricted Funds 2024 £ 77,358 65,832 300 304,110 285,959 733,559 164,027 498,228 662,255 (125,000) (53,696) - (53,696) 221,531 167,835 |
Restricted Funds 2024 £ - - - - - - - 4,049 4,049 - (4,049) - (4,049) 4,049 - |
Total Funds 2024 £ 77,358 65,832 300 304,110 285,959 733,559 164,027 502,277 666,304 (125,000) |
|---|---|---|---|
| (57,745) - (57,745) 225,580 167,835 |
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INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES
OF BEYOND FOOD FOUNDATION
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 June 2025, which are set out on pages 11 to 22.
This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company’s trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the charitable company’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts 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 section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement 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 which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jacqueline Mitchell CROWE U.K. LLP Chartered Accountants R+ Building 2 Blagrave Street Reading, RG1 1AZ
Date: 31 March 2026
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