STAK- St Ausldl Community Kil¢be A company ]imited by guardntee. C&aiity 1145449 Compaxy N¢A 07875786 Trusttts, Report and Unaudited Accounts The Elm4 61 Green Iane Rethuth Cornwall TR15 ILS A•I*IM2Y2• 2710912021 COMPANIES HOUSE A13
STAK. St Austell CoDwiuDity 2to7 tndq)thdent Examin¢Vs R¢IKfft Statement of Financial Ac4ivities Balan¢¢ Sheet Notes to the Ar&Uts io llto20 01
STAK - St Austell Community Kitehen TRUSTEES ANNUAL REPORT REFERENCE AND ADMINISTRATIVE DETAtis Company No. 07875786 Charity Iyo. 1145449 Principal OtTiee 8 High Cross Street St. Austell Cornwall PL25 4AB Registered Office 8 High Cross Street St. Austell Cornwall PL25 4AB Directors and Trustees The Directors of the charitable company are its TnCeS for the putposes of charity law. The following Directors and Trustees served during the year: A PaImer- Director and Finance Officer B Palmer- Director and Vice Chair C Williams C Woodmatt- Director and Secretary D Delera F Owen - Chair G Bulled L Parker M Gilbert P Bishop Key Management Personnel Manager M Mellow Ac¢ountrdnts Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TRIS ILS Bankers Lloyds Bank PLC White River Ple St. Austell PL25 5AZ Page 2
STAK - S¢ Au$t¢ll Community KitcheD TRUSTEES ANNUAL REPORT The Trustees, who are also directors of th¢ charity for the purposes of the Companies Act 2006. present their report with the unaudited fmancial statements of the charity for the year ended 31 December 2020. OBJECTIVES AND ACTIVITIES STAK has continued to provide support to all who need IL We have continued to work with Ople experiencing homlessness, social isolation and food poverty. Who we are St Austell Community Kitchen (STAK) is a registered charity limited by guarantee and has been running for over 30 years. First starting as a Soup Kii¢hen at the Baptist Church in 1988. was then registered as an unincorporated Charity in Matth 1993 and as an incorporaled Chartty registered in January 2012. STAK provides a safe and welcoming environment for the vulnerable. needy and homeless within the community. STAK operates out of a leased unit in central St. Austell, within close proximity to the bus and railway ststion. STAK abides by its articles of associations. • Within the articles. STAK has two objects:. The prevention or relief of povety in Cornwall by providing or assisting in the Provision of nutritious food. drink and clothing for those in need and by providing education. training and such other support to relieve poverty as the Tte¢S may detemine. . Such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales the Trustees may from time to time deterniine. Our mission stalemenl slill holds true for us as we endeavour to support the local community and our dedicated volunteers and staff. Mission Statement 'To raise awareness of andprovide support andservices to, ihe vulnerable, needy and homeless wiihin our community, and to offer them the space and Safety to engage with the community at large, improve their Itves and maintain independence. Public Benefit Statement In line with the guidance provided by the Clwity conunlssio STAK is required to demonstrate that our aims are to the'public benefit". The Trustees confirm that all of our clients. volunteers and the wider Community benefit from a combination of one or more of the following purposes.. . the prevention or relief of poverty . the advancement of education . the advancement of health or the saving of lives . the advancement of Citizenship or community development through the relief of those in need by reason of youth, age, ill healdL disability, financial hardship or other disadvantages. Paoe 3
STAK- St Auytell Community Kiteben TRUSTEES ANNUAL REPORT What we do STAK respects the individuality and humanity of ail who pass through its doors, helping those less fortunate, or who ask for help. by encouraging and supporting people to improve their lives. The rnain beneficiaries of STAK are the vulnerable, needy and homeless of our community. The needs and requirements of the client and volunteer base are many. but include physical and mental health issues, as well as social and financial exclusion. STAK welcomes the opportLmity tr) link up with other agencies and lo work in parthership to meet the needs of our client group. Our ClieDts and Tbeir Issues The people who access STAK come from a varlety of backgrounds. however all are 'vulnerable, needy or homeless,. They are more often than not people who are facing challenging times and have complex problems. Client issues include: single homeless people ' people who are in debt ' ex-mililary, who are struggling to adjust after military service ' people who in danger of becoming homeless ' people with substance d¢pendency issues- dDJgs and alcohol ' people with physical anor mental health issues ' people who are isolated and unable to integrate with the conimunity . people who are illiterate or strnggle with reading and writing We Continue as a charity to operate from leased premises at 8 High Cross Street in St Austell. Although space continues to be an issue, the charity's trustees previously made a conscious decision not to seek larger premises until core funding for the charity could be secured. which has to be regarded as our inumediate priority, whilst not losin8 sight of our aspirations to seek larger premises should future funding support that ambition. ACHIEVEMENTS AND PERFORMANCE 2020 has been a very strange year. The COVIDI 9 Pandemic has forced us to close at times, to reopen on different ternis, provide take aways, limit numbers who can use the cafe, test for COVID19 regularly and to furlough staff. Working during the pandemic h&8 forced us to deliver our services differently over the 2020 period. Our finances have improved during the year through successful bids for grants as well as COVID19 grdnts. Highlights include: . Volunteer recruitment has been on hold and only eight volunteers are involved with STAK on a regular basis. All of STAK'S 24 volunteers have said tbey expect to return, some in July and some in October. . Fundraising - this has been an exceptionally positive year in successful grants achieved and received. STAK'S finances have never been in such a healthy position. The Cornwall Community Foundation grant of £30k over three years has been a game changer as well a5 the COVID19 grants. . A delivery service was intri)duced for the Christmas and New Year period which was warmly welcomed. This has also continued as part of a Council MmiSSIon¢d service to people placed in temporary accommodation. . Supennarket collections continue with a fo¢$ on not picking up more food than needed to ty and keep th¢ premises as clear as possible. . Training - started work with ACCESS training and we currendy have two trainees and their supervisors both attending STAK once a week. . A new counter in the cafe, repainting, and a spring clean has been conducted to create a more welcoming space. New flooring is being sought that will still enable th¢ front door to open and clos¢. Page 4
STAK- St Au$t¢ll Community Kitchen TRUSTEES ANNUAL REPORT Support for STAK Financially, times have been incredibly hard for people during the pandemic, a number of services have been introduced because of having to deliver services differently and some of those will continue because of their success e.g. online Foodbank vouchers and debi & benefits advice. The trustees. staff and volunteers have worked hard to ensure STAK'S well-established reputation is maintained. STAK would not be able to operate without the hard work and dedication of all our volunteers, as well as the very generous donations from the wider community. particularly local business. Food donations. particularly from local superniarkew have played a very significant role in keeping our running ¢osts down. The Trustees would also like to thank the small but dedicated staff team who constantly go above and kyond. Our great appreciation and heartfelt 'thank you, to everyone who has contributed to the work of STAK in 2020. Debt Advice+ The tkbt Advice Centre continues to support clients, albeit currently fewer than we have had in previous years, through the volunteers who are ail trained to provide inforntion. advice and guidance. all volunteers have attended accredited training. Our debt advisors have worked closely with clients to engage with creditors and tske control of their situations. Most of our clients we have worked with now have a Clear plan and manageable payments in place. More time is also being spent helping people io negotiat¢ the benefits system.Foodbank vouchers are now able to be given out on line. STAK is the lar8est referrer locally for the Foodbank. FINANCIAL REVIEW STAK has a suq)Ius for the year of £25.410 (2019 deficit of £4,757).'The reserves led forward are £62,542 (2019 £37,132) of which unrestricled funds are £42,786 (2019 £32,699). STAK received several grants on behf of the Gover Valley Larder. JKhilst the individual grants received are not specifically shown within the accounts the full donation to the Gover Valley Lardet of £9,895 is sho1 in Note 8 to the accounts together with a summw in Note 15. RerveS Policy The trustees believe that unrestricted reserves of three months, worth of operating costs is prudent to ensure the charity can meet its obligations should anything untoward happen thal requires c105ure of operations. Based on the 2020 year this should be at least £14,136 (2019 £15,065). The current balance of £42,786 is well in excess of this. Paoe 5
AK- St Austell Community Kitthen TRusfEES ANNUAL REPORT PLANS FOR FirfuRE PERIODS The Bwd of Tntstees are comtiutted to 18 the numbtt of services offttcd by the clwity. For 2021, the Trustees agree¢l in rA)nltati( with vohm the following obJ11ve$ for the harity. l. Ln the long terni to pursue the aim of obkning acrxss to Iw w¢Jniw should fimlthng be realistically achievable. 2. Promote the charity * a Io(21 and wuntywidc level. tt> sbare the work STAK does and to ndwo wlth likeminded organisations d businesses. 3. Continue to develop the cbarity's voluntrw w>grdmme by providing ongoing training, opportunitie4 and the provision of Tim¢ crlits to volunteers. 4. Develop the seThices STAK offers by 50urcing additional spa¢¢ and exploring outreach s¢rvi(xs. 5. Improve the governanrx of the ¢hW through training and ongoing evaluation against the Chlty 6. Extwl the rang¢ of Gouts¢s offff&l to dx¢nts aod vohmtccrs ba£ed on tbeir needs and want4 and the availability of funding. 8. Remiit additional volunteers (and suilabk Thtees) as amatt¢r of urgaw. The B0d of Trusrtees WAll work with th¢ Proi¢¢t Managu to thes¢ eight aims. The tharity. known as STAK (St. Austell Comrnwiity Kit¢hen) is managed by a board of Tn who are appointed at lh¢ Annual GeDeral Meeting or invited by of the board as and whe the need arises to a maximum of12. The ch&ity is governed by the Articles of Association which were last reviewed io January 2012. The cbarity's tnd¢peodaJt Examiner. Debbie RisiK)rougb. from Comwall CommuDity Accountancy Service, also provid&s advi¢¢ on c4xDpllae issues sudj as Hl(RC. Co&•1¢$ and arity Conuuission Tequiran¢tits. The day.tTrday cwations of STAK are now owseeD by a part time Pmj¢¢t Manager and a part lime Assistaat Project Manaw. The Proj¢¢t MaDw [qS to the B0d of Trustees. Both bring their knowledge and slolls to their and w* wtll kn8dher. Page 6
STAK- St AuJlell C••m•oity IGtche• The Tn{Ca are yestx>nb1e for kyg prokrr XfAxmting rttords that disc]osc with reasonable aCCUTW at any lin the financi81 >sitiOn of the chKity to fable th¢m to ensure that the financial slatements cornpty with the comF4n1 ALX 2006. The TnLqtees 8re also reSnSible for saftguaTding the assets of the tharity and h¢nce tskin8 ff&V)Dthl¢ fiTrr the prev¢ntioD and Sllbjt to the Small rA)mpallics regimc as set out in Part 15 of the Compwnies AL# 2(6 and in rdn with th¢ Clwities SORP (FRS 102). . Si8Ded on betwlf of the iK>Ard 18June202I
srAK. St Auslell C•mmonity REPORT Independent ExaJni•er's Report lo Ihe tnth of STAK- St Austdl Cornmunity Kitchffl I report to the ¢harty trustees on my ex]natiOn of the aOUnts of STAK . St Austell Community Kitchen for the year ended 31 De{xllb 2020 which o)mwise the Statemeot of FiDanci81 Activitie the Summary Ino)me and Expenditure A• th¢ Balance Sbe& and the related llot. ReSpon1tieS and basis of report As the trustees of the charity (and also its direQors frN the wses of eAmip8Dy law) you are Tesponsible for the prw&ion of th¢ aC0)u in a¢uthce with the requirnats of the Companies Art 2006 Cthe 26 ACL the 2Crf)6 Act and are eli1¢ for]ndependt exami10 I rwt in respect of my examinion of your charitys a¢¢ounts as CTicd (xrt unts seA#i(m 145 of the Chariti&8 Art 2011 Cth¢ 2011 Arf). ID ¢anying my exami0 I Iwve follow the DfftreL*ions given by the ciw Commi&sion wider Secti( 145(5Xb) of the 2011 Act. Independent uaminer's statewat • accounting rewnts were kept in rdance with se¢tion 386 of th 2006 A¢t" or . the accounts do not a¢¢ord with those records" or . the acwwkts do not comply with the accouThting r¢quircmts %¢tion 396 of the 2006 Act other than any require4Dent that the ac¢ou#ts give a lrne and fairf view wbich is not amalter . tbe accounts Iwe not been prePj in with th¢ Clwities SORP (FRS 102). I have no ¢oncern5 and have come across no other Matt in ConnlIOn with the cmInation to wbÈcb attention should be drawn in this rqmxt in ordcr to cnabie a ptoper vtulerth(kng of the aLxx)unts to be r¢ach¢d. Debbie RisiN)rouglt The Elm4 61 GTe<n Lanc Redruth Cornwall TR15 ILS 18 June 2021 Page 8
STAK - St Austell Community Kitthtn STATEMENT OF FIIYANCIAL ACTIVITIES for tbe year ended 31 Dttember 2020 UDrestri¢t¢d R¢$trieted funds funds 2020 2020 Total funds 2020 Total funds 2019 Notes Income and endowments from: Donations and legacies Charitable activities Investments Other 20.624 17.223 100 103 20,624 61,127 29.872 25,136 43,904 103 494 Total 38.050 43,904 81,954 55,502 Expenditure on: Charitable activities 27,963 27.963 28,581 28.581 56.544 56.544 60.259 60,259 Total Net gains on investments Net incomel(¢xpenditure) 1¥4et ineomel{expenditure) before other gaiDsI{105ses) Other gains and loss. 10.087 15,323 25,410 (4,757) (4,757) 10,087 15,323 25,410 Net movement ID funds 10,087 15.323 25,410 (4.757) Reconciliation of funds: Total funds brought forward 32.699 4,433 37,132 41,889 Total funds carried fonvydrd 42.786 19.756 62.542 37.132 The statement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure derive Irom continuing activities. Page 9
STAK. St Amstell Community 31 Dettmber 2020 Company No. IM75786 Notes 2019 Fixed assets Tanble assets li 407 407 314 314 CDrrent Assets Stocks Debtors 12 13 3.108 1963 56.746 62.817 (682) 62,135 62.542 62.542 62.542 2J30 3.391 31.692 37.4l3 Creditord: Amount falling within one year Net Current assets Total a&8 less current li*bilit Assets eiduding peTrsion as¥rt or liablty Total assets 14 36.818 37.132 37.132 37,132 The funds of the charity Restricted funds 15 19.756 19,756 4.433 4.433 lJnratricted fllndy 15 41088 698 32.175 524 DesigDated fimds 42.786 32.699 Reserveg 15 Total fonds 62.542 37.132 These aecounts have been prepared in accordance with the strtial provisio of Part 15 of the Cotnpanies Act 2006 relating to small compnies. For th¢ year end¢d 31 December 2020 th¢ comw was to exonption se¢tion 477 of the CoTDpani¢s Act 2006 relating lo snull LX)mpni&8. The members have not required the to (thin an alt in accordance with section 476 of the Companies Act 2006. The directOTS acknowledge tbeir reSpOn&IlItieS foT Comptying with the requir of the Approved by the bottd on 18 June 2021 . And Signal on its bdthlf by: AeJ_ Tn]stee 18 June 2021 Paae 10
STAK- St Austell Community Kitcben NOTES TO THE ACCOUNTS for tbe year ended 31 De¢ember 2020 l Accounting policies Basis of preparation The financial ststements have been prepared in accordance with Accounting and Reporting by Charities: Ststement 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 l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The fllW]cial statements are prepared in sterling. which is the functional currency of the charity. Monetary amounts in these financial ststements are rounded to the neest £. The charity constitutes a public benefit entity defined by FRSIO2. Change in basis of Accounting or to previous accouDt$ There has been no change to the accounting policies {vaiuation ndes and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earnmrked by the trustees for particular Designated fijnds pun)oses. Revaluation funds These are unrestricted funds which include a reva]uation reserve representing the restatement of investment assets at their market vaIues. These are available for use subject to restrictions imposed by the donor or through ternis of an appeal. Restricted funds Paoe11
STAK- St Austsu CommuDity Kitchen NOTES TO THE ACCOUNTS Income Recognition of income Incorne is included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to. and virtually certain to receive. the income and the amount of the income Can be Msured with sufficient Teliability. Income with related Where incorne has Telated expenditure the income and relaied expenditure is expenditure repjrted gro in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tsx reclaims is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income (with an equivalent amount in and facililies expenditure) where the benefit to the Charity is reasonably quantÉfiable. measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gainsl(losses) on This includes any gain or loss resulting from revaluing investments to revaluation of fixed market value at the end of the year. a5set5 Gainsl{losses) on investment assets This includes any gain or loss on the sale of investments. Expenditure Recognition of expenditure Expenditure is recognised on an aC¢nlS basis. Expenditure includes any V AT which cannot be fully recovered. and is reported &$ part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, raising funds fundraising trading costs and investment management costs. Expenditure on These comprise the cosls incurred by the Charity in the delivery of its charitable activities activities and services in the fitheran¢e of its objects. including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an acerual for grants that have been approved by the tnleeS at the end of the year but not yet paid. Governance costs These include those costs aS)cIated with meeting the constitutional and statutory requirements of the Charity. including any auditlindependent exarnination fees. costs linked to the strategic management of the Charity, together with a thare of other administration costs. Otber expenditure These are support costs not allocated to a particular activity. Grants payable TaxatlOD The charity is exempt from corporation tax on its charitsble activities. Page 12
STAK- St Austell Community Kitchen NOTES TO THE AccouNrs Tangible red assels and d¢pr¢¢iation Depreciation 15 provided at the following annua] rates in order to write off each asset over its estimated useful life: Office Equipment 250/0 Straight Linc Stocks Slock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are r¢cognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and casb equivaleDIs Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other short-tern] highly liquid investments with original matiwities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowing5 or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that ar¢ repayable on den and forni an integral part of the company's cash management. Trade and otber Creditors Short tenn cr¢ditors are measured at the transaction price. Other creditors and provisions are recognised where the chaTity has a prent obligation resulting from a past event that will probably result in the transfer of funds io a third party and the amount due lo settle the obligation can be measured or estimated reliably. Creditors and Provisions are nonnally recognised at their settlement amount after allowing for any trade discounts due. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset. the lease is treated as a finance lease. Leases which do not transfei substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are InitilY recognised as assets of the charity at their fair value at the inception of the le&se or, if lower. at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance Sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rdte of interest on the remaining balance of the liability. Finance expenses are recognised itrunediately, unless they are directly attributable to qualifying assets, Én which c&8e they ate capitalised in accordance with the charity's policy on borrowing cosls. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straighl-line basis over the lease terni. In the event that lease incentives are received to ent¢r into operating I¢s. such incentives are recognised as a liabiliry. Th¢ aggregale benefit of incentives is r)gnised as a reduction of rental expense on a straight-line b&sis. Page 13
STAK- St Austell Community Kitchen NOTES TO THE AccouNrs Pension tosts The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no fLther payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in acCrl$ in the balance sheet. The assets of the plan are held separately from the company in independently administered fimds. Statement of ¢a$h flows The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity 2 Company status The company is a private company limited by guardntec and consequently does not have share capital. In the event of the charity being wound up, the liability in Spect of the guarantee is limited to £1 O per member of the charity. The members of the charity are the trustees named on page 2. 3 Statement of FiDancial Activities- prior year Unrestricted Restri¢t¢d funds funds 2019 2019 Total funds 2019 Income and endowments from: Donations and legacies Charitsble activities Other 29,688 14.352 494 184 10.784 29,872 25,136 494 Total 44,534 10,968 55,502 Expenditure on: Charitable activities Total 51,393 51,393 8,866 8.866 60.259 60.259 Nel income Net income before other gaiDsIOos$es} Olh¢r gAins and losses: Net movement in funds (6.859) 2.102 (4,757) (6.859) 2,102 (4,757) (6.859) 2.102 (4,757) Reconciliation of funds: Total fijnds brought forward Total funds carried fonvard 39,558 32,699 2,331 4,433 41.889 37,132 Page 14
STAK- St Austell Community Kitehen NOTES TO THE ACCOUNTS 4 Income from donations and legacies UDrestri¢t¢d Totsl 2020 Total 2019 Appeals & Donations Gift Aid Tax Reclaimed Gifts in Kind- Donated Good5 10,184 883 9.557 20,624 10.184 883 9,557 20,624 8.395 642 20,835 29,872 5 Income from charitable aetivities UDrestricted Restricted Total 2020 Total 2019 Grant Income Iml Fluid Solutions ASDA - Christmas Grant Cornwall Council Cornwall Community Fund Government Grants 5.452 750 5.659 16,913 18.332 5.659 17,413 29.666 500 11.334 2.520 2.500 2.230 3,805 Cornwall Food Foundation Co-op Local Community Fund Souter Trust Eddie George Foundation Other Grants Primary Putp)se Trading Income from Meals 3.WO 3,000 1,333 2.150 i.(K)O 3,000 4,000 1,389 17,223 1,389 61,127 4,396 25.136 43,904 6 Ineome from investmeDts UDrestricted Total 2020 Total 2019 Interest on cash deposils loo loo loo loo 7 Other income UDre5tricted Total 2020 Total 2019 Sales of Goods Produced by Beneficiaries Other Income 140 103 103 103 103 354 494 Page 15
STAK - St Au5tell Community Kitehen NOTES TO THE ACCOUNTS 8 Expenditure on charitable activities Unrestricted Restricted Total 2020 Tot41 2019 Direct expenditure on charitable activities Food Christmas Events Arvcraft Group - Materials W&ste Disposal Crisis Fund Loans and Donations Gover Valley Larder Suppori Costs Wages Pensions Staff training Travel and subsistence Rent & rates Light. heat and wjwer Insurance 9.390 185 365 9,755 185 22,696 217 1,180 380 1,180 2,180 9,895 1,376 2,779 1,800 9,895 12227 439 8.665 20.892 439 20,458 436 28 79 220 248 79 14 449 1,091 541 254 517 5,520 5,969 1.091 893 958 517 6,021 1.414 880 I,009 208 352 704 Repairs & renewals Telephone and fax Li¢ences Printing, postage and stationery Equipment Hire sundry expenses Marketing and promotion Legal and professional fees Depreciation Governance costs Accountancy fees Independent examination of the charity's accounts Legal Fees 20 35 20 35 20 188 234 234 143 312 179 52 595 125 143 595 196 595 196 397 397 496 595 595 595 13 35 48 48 60,259 27,963 28,581 56,544 9 Net ineomel(expenditure) before Iransfers 2020 2019 This is ststed after charging: Depreciation of ONed f]xed assets 196 125 Page 16
STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS l O Staff ¢o$ts Salaries and wages Pension costs 20.892 439 21,331 20,458 436 20,894 No employee received emoluments in excess of £60,000. All paid employees are Consided to be key management personnel. The average monthly number of time equivalent employees during the year was &8 follows: 2020 Number 2019 Number Food Management- FTE Food Management - per person I l Tangible red assets Office Equipment Total Cost or revaluatioD At l January 2020 Additions At 3 l December 2020 Depr¢¢igtion and impairnient At l January 2020 1.082 289 1,371 1,082 289 1,371 768 768 Depreciation charge for the year At 31 December 2020 Net book values At 31 December 2020 At 31 December 2019 12 Stocks 196 196 964 964 407 314 407 314 2020 2019 Raw materials and consumables 3,108 3,108 2.330 2,330 13 Debtors 2020 2019 Other debtors Prepayments and a¢¢rued income 1,371 1,592 2,963 2,520 871 3,391 Page 17
STAK- St Austell Community Kitchen NOTES TO THE ACCOUNTS 14 Creditors: amounts falling due within one year 2020 2019 Other creditors Accruals and deferd income 87 595 682 595 595 Page 18
STAK - St Austell Community Kitehen NOTES TO THE ACCOUNTS 15 Movement in fuDds Ineoming re50urees Atl (including January other 2020 gainsllosses) Resourees eipended At31 December 2020 R¢$tri¢led funds: Restri¢l¢d income funds: Specified Equipment & Resources STAK Plus Cold Weather Gover Valley Larder STAK Training Covid . Siaff Furlough Salaries (CCF) DEFIi4 Emergency Fund 3,877 (1,434) (1202) (1.800) (9,895) 3.044 2.326 3,528 1,800 9.895 304 304 5,332 10.000 13,000 (5,332) (3.333) (5,585) 6,667 7,415 Tolal 4.433 43,904 (28,581) 19,756 Unrestricted funds: General fund$ 32.175 37.520 (27,607) 42,088 Designated funds: Designated Crisis Fund Total 524 530 (356) (356) 698 524 530 698 Revaluation Reservu: Total funds 37.132 81,954 (56,544) 62,542 Purposes and restrictions in relation to the fid$. Reslricted funds: Specified Equipment & Resources STAK Plus Cold Weather Gover Valley Larder STAK Training Covid .. Staff Furlough Salaries (CCF) DEFRA Emergency Fund Designated funds: Designated Crisis Fund Page 19
STAK- St Austell Community Kit¢h¢n NOTES TO THE ACCOUNTS 16 Analysis of net assets betwttn fuDd$ Unrestricted Restricted funds funds Total Fixed assets Net cuttent &ssets 407 19,349 19,756 407 62,135 62,542 42,786 42,786 17 Related party disclosures Controllingparty The company is limited by guarantee and has no share capital. thus no single party controls the company. The charity is controlled by the trustees as a whole. A number of truslees are also appoinled as direclors of the company and have delegate authority to manage the affairs of the organisation in that respect. The directors are identified on page 2. Page 20