2022-12-31-accounts - Kahaila Ltd

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			Page
Index to the Financial Statements
Charitable	Company Information
Trustees'	Report		4-6
Statement	ofTrustees'	Responsibilities
Independent Examiner's		Report
Statement	of Financial	Activities
Statement	of Financial	Postion	10
Statement	ofCash Flows
Accounting Policies			12 - 13
Notes to the Accounts			14 - 18

Charitable	Charitable	Charitable	Company	Company	Company	Information
for the	ear		ended	31 December		2022
Status:						Kahaila Limited	is a company		limited	by guarantee		and a registered	charity governed			by
						its memorandum		and articles	ofassociation.		The	directors ofthe charity		are its	trustees
						for the purposes	ofcharity law		and throughout		this report are collectively			referred	to	as
						the trustees.
Charity name:						Kahaila Limited
Company		registration			number:	7356380
						England
Charity registration				number:		1138653
Registered		office:				135Brick Lane
						London E1 6SB
Operations		address:				135Brick Lane
						London E1 6SB
Trustees	who		held office			Ross Bradley (29		Nov 2021)		-Appointed		22 February 2022
during the		year:				Sally Harman
						Natalie Robinson				- Resigned 15February 2023
						Steve Rouse
						John Woolley
Chairperson:						John Woolley
Secretary:						Paul Unsworth
Independent			Examiner:			Anthony Armstrong FCA
						Armstrong &Co
						Chartered Accountants 4 Statutory Auditor
						4a Printing House		Yard
						Hackney Road
						London E2 7PR
Bankers:						CAF Bank Ltd
						25 Kings Hill Avenue
						Kings Hill, West	Mailing,
						Kent ME194JQ
						HSBC
						465 Bethnal Green Road
						London E2 9QW

for the year ende	d 31 D	ecember 2022
							2022	2021
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
				Notes
Income from:
Donations and legacies					27,604		27,604	48,962
Charitable activities					369,958		369,958	307,766
Investments					20		20	3
Other income								2,024
Total income					397,582		397,582	358,755
Expenditure on:
Raising funds					85		85	887
Charitable activities					331,513	5,333	336,846	396,444
Total expenditure					331,598	5,333	336,931	397,331
Net income/(expenditure)		and movement	in funds		65,984	(5,333)	60,651	(38,576)
Reconciliation offunds:
Total funds brought	forward				(71,430)	5,333	(66,097)	(27,521)
Total funds carried	forward			16	(5,446)		(5,446)	(66,097)

				31 December	2022	31 December	2021
			Notes
Fixed assets:
Tangible assets			10		998		759
Total fixed assets					998		759
Current assets:
Stocks			11	1,250		2,500
Debtors			12	36,342		21,281
Cash at bank and	In	hand	13	23,195		34,421
Total current assets				60,787		58,202
Creditors: amounts		falling due within one year	13	28,703		72,758
Net current assets/(liabilities)					32,084		(14,556)
Total assets less	current liabilities				33,082		(13,797)
Creditors: amounts year		falling due after more than one	14		38,528		52,300
Total net assets					(5,446)		(66,097)
The funds ofthe	charity:
Restricted funds			18				5,333
Unrestricted funds			14		(5,446)		(71,430)
Total charity funds			20		(5,446)		(66,097)

				2022	2021
Cash flows from operating	activities:
Net cash provided by/(used in) operating activities				(10,722)	2,657
Cash flows from investing	activities:
Dividends, interest and	rents from investments			20
Purchase of property, plant and equipment				(524)
Net cash provided by/(used	in) investing activities			(504)
Change in cash and cash equivalents in the reporting		period		(11,226)	2,660
Cash and cash equivalents	at the beginning ofthe reporting		period	34,422	31,762
Cash and cash equivalents	at the end ofthe reporting	period		23,196	34,422

Notes to the Cash Flow Statement	Notes to the Cash Flow Statement			2022	2021
1)	Reconciliation ofnet income/(expenditure)	to net cash flow from
	operating activities
	Net income/(expenditure) for the reporting	period (as per the statement	offinancial
	activities)			60,651	(38,576)
	Adjustments for:
	Depreciation charges			285	741
	Dividends, interest and rents from investments			(20)	(3)
	(Increase)/decrease in stocks and work in progress			1,250
	(Increase)/decrease in debtors			(15,061)	13,688
	Increase/(decrease) in creditors			(57,827)	26,806
	Net cash provided by/(used in) operating	activities		(10,722)	2,657
				2022	2021
2)	Analysis ofcash and cash equivalents
	Cash in hand			23,196	34,422
	Total cash and cash equivalents			23,196	34,422

Net incoming	resources		2022	2021
Netincoming	resources are stated after	charging:
Independent	Examiner's fees - reporting	service	1,200	1,200
Independent	Examiner's fees - other services		4,961	6,454
Depreciation	-owned assets		285	741

							2022	2021
3	Income from		donations	and legacies	Unrestricted	Restricted	Totalf	Total
	Gift aid tax	recovered			4,040		4,040	5,780
	Gifts and donations				23,564		23,564	43,182
					27,604		27,604	48,962
							2022	2021
4	Income from		charitable	activities	Unrestricted	Restricted	Totalf	Total
	Cafe sales				361,958		361,958	204,866
	Ella							2,527
	Grant income				8,000		8,000	100,373
					369,958		369,958	307,766
							2022	2021
5	Income from		investments		Unrestricted	Restricted	Total	Total
							F
	Interest Income				20		20	3
					20		20
							2022	2021
6	Other income				Unrestricted	Restricted	Total E	Totalf
	Other							2,024
								2,024
							2022	2021
7	Expenditure		on raising funds		Unrestricted	Restricted	Total	Total
	Advertising	and promotion			85		85	887
					85			887

the year ended 31 D	ece	mb	er 2022
						2022	2021
Expenditure on charitable		activities		Unrestricted	Restricted	Total	Total
						F
Staff salaries				127,765	5,333	133,098	170,895
Staff pensions				7,635		7,635	14,033
Cafe purchases				109,036		109,036	74,245
Cafe small equipment				4,826		4,826	1,928
Direct costs ofsales (Merch		fees, etc)		3,097		3,097
Cafe rent, rates 8 maintenance				56,865		56,865	110,189
Cafe assets depreciation				285		285	740
Evangelism & ministry expenses				57		57	221
Gifts &donations							5,696
Conferences 8 training				260		260	10
Travel &meeting expenses				7,631		7,631	2,130
Office expenses				2,526		2,526	2,339
Miscellaneous expenses				3,794		3,794	5,281
Bank charges				401		401	841
Bookkeeping				5,961		5,961	6,696
Independent examiner's	fees			1,200		1,200	1,200
Interest payable				174		174
				331,513	5,333	336,846	396,444
Staff costs						2022	2021
Staff salaries						133,098	170,895
Staff pensions						7,635	14,033
						140,733	184,928
Average number ofemployees			during the year was:			14	14

		Premises	Plant &	Furniture &	Office
10	Tangible fixed assets	Improvements	machinery	fixtures	equipment E	Totalf
	Cost
	As at 1 January 2022	67,206	32,743	11,287	2,499	113,735
	Additions		524			524
	As at 31 December 2022	67,206	33,267	11,287	2,499	114,259
	Depreciation
	As at 1 January 2022	67,206	31,984	11,287	2,499	112,976
	Charge for the year		285			285
	As at 31 December 2022	67,206	32,269	11,287	2,499	113,261
	Net book value
	As at 31 December 2022		998			998
	As at 31 December 2021		759			759


11	Stocks						2022 F	2021f
	Stock						1,250	2,500
							1,250	2,500
12	Debtors: amounts		falling due within one year				2022	2021
								F
	Other debtors						14,012
	Rent deposit						20,000	20,000
	Card sales	control					2,330	1,281
							36,342	21,281
13	Creditors:	amounts	falling due within one year				2022	2021
								F
	Creditors						7,974	22,780
	Net wages						2,268
	VAT liability						7,934	8,371
	PAYE						830	1,518
	Pension liability						45
	Accruals						4,156	33,489
	Loans						5,496	6,600
							28,703	72,758
14	Creditors:	amounts	falling due after more than one year				2022	2021
								E
	LBA loans						32,000	32,300
	BBloan						6,528	20,000
							38,528	52,300
15	Maturity ofdebt						2022	2021
							F
	Amount falling due:
	In one year or less						5,496	6,600
	Between	one and	two years				5,496	6,600
	Between	two and	five years				33,032	45,700
							44,024	58,900
				Opening	Resources	Resources	Other	Closing
16	The funds	ofthe charity: current year		balance	arising	utilised	movements	balance
	Restricted	funds
	Restricted funds			5,333		(5,333)
	Unrestricted	funds
	General funds			(71,430)	397,582	(331,598)		(5,446)
				(66,097)	397,582	(336,931)		(5,446)
				Opening	Resources	Resources	Other	Closing
17	The funds	ofthe charity: prior year		balance	arising	utilised	movements	balance
				F
	Restricted	funds
	Restricted funds			5,333	51,170	(51,170)		5,333
	Unrestricted	funds
	General funds			(32,856)	307,585	(346,161)		(71,432)
				(27,523)	358,755	(397,331)		(66,099)

for	the year en	ded 31 December 2022
			Opening	Incoming	Resources	Transfers	&	Closing
18	Restricted funds: current year		balance	resources	expended	gains/(losses)		balance
	Comic Relief		5,333		5,333
			5,333		5,333
			Opening	Incoming	Resources	Transfers	&	Closing
19	Restricted funds: prior year		balance	resources	expended	gains/(losses)		balance
						E
	Coronavirus	Job Retention Scheme (CJRS)		51,170	51,170
	Comic Relief		5,333					5,333
			5,333	51,170	51,170			5,333

				Designated	Restricted	Endowment
20	Net assets attributable	to funds: current year	General funds	funds	funds	funds	Total
							E
	Tangible fixed assets		998				998
	Current assets		60,787				60,787
	Current liabilities		(28,907)				(28,907)
	Long term liabilities		(38,324)				(38,324)
	Net assets represented	by funds	(5,446)				(5,446)
				Designated	Restricted	Endowment
21	Net assets attributable	to funds: prior year	General funds	funds	funds	funds f	Total
	Tangible fixed assets		759				759
	Current assets		52,869		5,333		58,202
	Current liabilities		(72,758)				(72,758)
	Long term liabilities		(52,300)				(52,300)
	Net assets represented	by funds	(71,430)		5,333		(66,097)