OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

STAK - St Austell Community Kitchen

A company limited by guarantee.

Charity No. 1145449

Company No. 07875786

Trustees' Report and Unaudited Accounts

31 December 2021

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

STAK - St Austell Community Kitchen CONTENTS

Pages
Trustees' Annual Report 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11 to 20

Page 1

STAK - St Austell Community Kitchen TRUSTEES ANNUAL REPORT

REFERENCE AND ADMINISTRATIVE DETAILS Company No. 07875786

Charity No. 1145449

Principal Office

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 Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

A Palmer - Director and Finance Officer B Palmer - Director C Williams C Woodman - Director and Secretary D Delera F Owen - Chair G Bulled L Parker M Gilbert P Bishop - Vice Chair

Key Management Personnel

Manager M Mellow

Accountants

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

Bankers

Lloyds Bank PLC White River Place St. Austell PL25 5AZ

Page 2

STAK - St Austell Community Kitchen TRUSTEES ANNUAL REPORT

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2021.

OBJECTIVES AND ACTIVITIES

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 Kitchen at the Baptist Church in 1988, was then registered as an unincorporated Charity in March 1993 and as an incorporated Charity 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 station. STAK abides by its articles of associations.

• Within the articles, STAK has two objects:- The prevention or relief of poverty 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 Trustees may determine.

• Such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the Trustees may from time to time determine.

Our mission statement still holds true for us as we endeavour to support the local community and our dedicated volunteers and staff.

Mission Statement

‘To raise awareness of, and provide support and services to, the vulnerable, needy and homeless within our community, and to offer them the space and safety to engage with the community at large, improve their lives and maintain independence.’

Public Benefit Statement

In line with the guidance provided by the Charity Commission, 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:

Page 3

STAK - St Austell Community Kitchen TRUSTEES ANNUAL REPORT

What we do

STAK respects the individuality and humanity of all who pass through its doors, helping those less fortunate, or who ask for help, by encouraging and supporting people to improve their lives.

The main 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 opportunity to link up with other agencies and to work in partnership to meet the needs of our client group.

Our Clients and Their Issues

The people who access STAK come from a variety 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:

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 immediate priority, whilst not losing sight of our aspirations to seek larger premises should future funding support that ambition.

ACHIEVEMENTS AND PERFORMANCE

2021 has been another strange year. The COVID19 Pandemic has forced us to close at times, to reopen on different terms, provide take-aways, limit numbers who can use the café, test for COVID19 regularly and to furlough staff. Working during the pandemic has forced us to deliver our services differently over the 2021 period. Our finances have improved during the year through successful bids for grants. 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 they expect to return, some in July and some in October.

• Fundraising – this has been, like 2020, 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.

• A delivery service was introduced for the Christmas and New Year period in 2020 and continued through 2021. This was warmly welcomed as part of a Council commissioned service to people placed in temporary accommodation.

• Supermarket collections continue with a focus on not picking up more food than needed to try to keep the premises as clear as possible.

• Training - started work with ACCESS training and we currently have two trainees and their supervisors both attending STAK once a week.

• A lot of effort has been expended in keeping the café spick, span and welcoming. New flooring has been sourced.

Page 4

STAK - St Austell 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 debt & 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 supermarkets, have played a very significant role in keeping our running costs down. The Trustees would also like to thank the small but dedicated staff team who constantly go above and beyond. Our great appreciation and heartfelt ‘thank you’ to everyone who has contributed to the work of STAK in 2021.

Debt Advice+

The Debt Advice Centre continues to support clients, albeit currently fewer than we have had in previous years, through the volunteers who are all trained to provide information, advice and guidance; all volunteers have attended accredited training. Our debt advisors have worked closely with clients to engage with creditors and take 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 to negotiate the benefits system.Foodbank vouchers are now able to be given out on line. STAK is the largest referrer locally for the Foodbank.

FINANCIAL REVIEW

STAK has a surplus for the year of £20,284 (2020 £25,410). The reserves carried forward are £82,826 (2020 £62,542) of which unrestricted funds are £72,044 (2020 £42,786). STAK received two grants on behalf of the Gover Valley Larder. Whilst the individual grants received are not specifically shown within the accounts the full donation to the Gover Valley Larder of £977 is shown in Note 8 to the accounts together with a summary in Note 15.

Reserves 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 that requires closure of operations. Based on the 2021 year this should be at least £14,042 (2020 £14,136). The current balance of £72,044 is well in excess of this.

Page 5

STAK - St Austell Community Kitchen TRUSTEES ANNUAL REPORT

PLANS FOR FUTURE PERIODS

The Board of Trustees are committed to growing the number of services offered by the charity.

In 2020, the Trustees agreed, in consultation with volunteers, the following objectives for the charity.

  1. In the long term to pursue the aim of obtaining access to larger premises should funding be realistically achievable.

  2. Promote the charity at a local and countywide level, to share the work STAK does and to network with likeminded organisations and businesses.

  3. Continue to develop the charity’s volunteer programme by providing ongoing support, training, opportunities, and the provision of Time Credits to volunteers.

  4. Develop the services STAK offers by sourcing additional space and exploring outreach services. 5. Improve the governance of the charity through training and ongoing evaluation against the Charity Commission’s six hallmarks of an effective charity.

  5. Extend the range of courses offered to clients and volunteers based on their needs and wants, and the availability of funding.

  6. 7.Extending training for Primary Care including Dentistry visits.

  7. Recruit additional volunteers (and suitable Trustees) as a matter of urgency.

The Board of Trustees will work with the Project Manager to achieve these eight aims.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity, known as STAK (St. Austell Community Kitchen) is managed by a board of Trustees who are appointed at the Annual General Meeting or invited by consensus of the board as and when the need arises to a maximum of 12. The charity is governed by the Articles of Association which were last reviewed in January 2012.

The charity’s Independent Examiner, Debbie Risborough, from Cornwall Community Accountancy Service, also provides advice on compliance issues such as HMRC, Companies House and Charity Commission requirements.

The day-to-day operations of STAK are now overseen by a part time Project Manager and a part time Assistant Project Manager. The Project Manager reports to the Board of Trustees. Both bring their knowledge and skills to their posts and work well together.

Page 6

s-rAK- si ,luNlI.11 C'ommunity I￿11¢h(.￿ I'RIIS1-1.:l:S tlNNIIAL RTr:PORT I'RIISI'EE.S RE.4iPONSIBILITIES I'hL '1'r￿St¢v% arL rc%rM)nsihlL lor keL'pinb prntK'r accnunlinbi records Ihal disclo￿ ivith rcasonublc 8ccuraLy Ill any IiinL ihL linancial w%ilii)n c)I' Illl Llidritv 41nd i() ¢'nJl)Ic Ihlin 10 Lll5ufL ilwl IhL rinunciul %lul¥inL'nts complv with lh¢ C()iiipuniL.% ALI ?on6. The I'ru51LXbS ari also rLswii%iblL for salLbudriting? IhL ￿￿LI.4 lif Ihe churil_v hLncL' tskin￿l rL&sonDblc Sle￿ for IhL prL*enlion ond dLILclion ol- Iraud and oihLr irrLbpuluriliL5. The llbovc r¥w)rt has bLX'n prepared in accordancL wilh the provision.% applicublL io companies 5ubJ¥LI l() IhL .%mall LompiiniL% rLbimL lis Kl ()ul in Pan l S of ihc CompuniL5 Aci ?006 and in aiLordance with the Lharities S()RP (I.-RS 102). Sigincd on bchaif of IhL board r OwL'n - Chair 1'ru51¢x' 24 Junc ?U?? Pagg 7

STAK - St Austell Community Kitchen INDEPENDENT EXAMINERS REPORT

Independent Examiner's Report to the trustees of STAK - St Austell Community Kitchen

I report to the charity trustees on my examination of the accounts of STAK - St Austell Community Kitchen for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (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 charity 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

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

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.

Debbie Risborough Association of Chartered Certified Accountants Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall

TR15 1LS 24 June 2022

Page 8

STAK - St Austell Community Kitchen STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2021

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Investments
6
Other
7
Total
Expenditure on:
Charitable activities
8
Total
Net gains on investments
Net income
9
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Total funds carried
forward		 Unrestricted
funds
2021
£
22,623
37,117
30
83		 Restricted
funds
2021
£
729
15,869
-
-		 Total
funds
2021
£
23,352
52,986
30
83		 Total
funds
2020
£
20,624
61,127
100
103
59,853
30,595		 16,598
25,572		 76,451
56,167		 81,954
56,544
30,595
-		 25,572
-		 56,167
-		 56,544
-
29,258 (8,974) 20,284 25,410
29,258 (8,974) 20,284 25,410
29,258
42,786		 (8,974)
19,756		 20,284
62,542		 25,410
37,132
72,044 10,782 82,826 62,542

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Page 9

i'f,IK -.lil Auslell L'uiiiniunlt) Kltcheii BAl•ilNC'F..SHF.F.T 31 DocLbmlJer 2021 (..￿lI7pAII)' No. 078747116 2021 2020 ?10 ?iu 407 4117 Ciirrenl M%%i'lS Sii)Lk. 12 4.42$ 3,10¥ ,963 )fi.746 f>!,X17 t)Lhiiirs 13 1.774 77.C195 83.894 C&%h al bank in hand C rL.dliiiri: AniiTriinl fnlling dLIL wiihin onL yciir Nel curri'iil uysels 14 112,614 Tt>l41 Ic'y% curTC'ni Iluljllltli. NL'I u55eiS iixcludliik VLnsloll M55i.l or Il•bllli!' 112.13?4 l-lii. fuiids ttf tli¢' chArlli' Rc'lirlclc'il fund IIL%II'ILILd Iiiiiiiiir funds 15 10,7142 IU.711 I lJ.756 UnrL'ilrlcli.d fundi liencnil lund nLSl¥lliilLd lunds- 15 71.533 71.042 4? 7y(J 15 Tiitul fund5 ¥2,X24 (1? 54? Tlie%c IlLLiiuiilh liuvc hc¢n prL'par¢d iii diLllI'dthlllLL' w'illi th¢ %PLLiuI pruvi¥ioii.% ul. Purt 15 1)rthL L'oinpdnie.s ALI 200h rcluiing lo small innipdnies, or ihe y¢nr ende(I I I l)L'L¢mber 2021 IliL ILiillpiiny W415 Lniiil¢d lo e¥¢n)plii)n undcr.%eLiiiTrn 477 or lh¢ L'ihmpuniL4 ALI ?11110 rLlulii)¥ 10 141ll1111 LUI?IPillllL%. TIIL mciiihcrs Iiii¥'L r(11 rc411irc(l ihc coinpany lu vbiilili Iin iiiiilii in uLcordunLL ¥viIII S¢Liion 47() nl. Ihc TIIL dirLiliJr4 uLkiiiiivlcJgi¢ Ilieir re%ponsihiliiic4 for LL)ITiplyin¥ ￿'Ith ili¢ rLNuifLiiirnis L)i- IhL C'IiiiipthllliC% TILI 211110 with rcipcLI Iu ilLLuuniing rc¢i?I'd% 41nJ tliL PTL'puruiion ul-ULLuunib, ApprovLd by thc buiird on ?4 JunL ?U?? An¢1 *ig•ncd on lis b¢hDII' by: A l>iilm¥r- t)irc¢ior and FinancL oifiL¢Y TruilLC ?4 Jiinc ?0?2 Pa8t 10

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

for the year ended 31 December 2021

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 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 financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity constitutes a public benefit entity as defined by FRS102.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules 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 earmarked by the trustees for particular Designated funds purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Page 11

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

Income

Income STAK - St Austell Community
Kitchen
NOTES TO THE ACCOUNTS
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the
income charity becomes entitled to, and virtually certain to receive, the income and
the amount of the income can be measured with sufficient reliability.
Income with Where income has related expenditure the income and related expenditure is
related expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included
legacies in the the SoFA when receivable and only when the Charity has
unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services These are only included in income (with an equivalent amount in
and facilities expenditure) where the benefit to the Charity is reasonably quantifiable,
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.
Gains/(losses) on This includes any gain or loss resulting from revaluing investments to
revaluation of fixed market value at the end of the year.
assets
Gains/(losses) on This includes any gain or loss on the sale of investments.
investment assets
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any
expenditure VAT which cannot be fully recovered, and is reported as 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 costs incurred by the Charity in the delivery of its
charitable activities activities and services in the furtherance of its objects, including the making
of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual
for grants that have been approved by the trustees at the end of the year but
not yet paid.
Governance costs These include those costs associated with meeting the constitutional and
statutory requirements of the Charity, including any audit/independent
examination fees, costs linked to the strategic management of the Charity,
together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 12

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Office Equipment

25% Straight Line

Stocks

Stock 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 recognised 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 cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally 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 transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease 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 rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Page 13

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

Pension costs

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 further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Statement of cash 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 guarantee and consequently does not have share capital.

In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The members of the charity are the trustees named on page 2.

3 Statement of Financial Activities - prior year

Income and endowments
from:
Donations and legacies
Charitable activities
Investments
Other
Total
Expenditure on:
Charitable activities
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2020
£
20,624
17,223
100
103
38,050
27,963
27,963
10,087
10,087
10,087
32,699
42,786		 Restricted
funds
2020
£
-
43,904
-
-
43,904
28,581
28,581
15,323
15,323
15,323
4,433
19,756		 Total
funds
2020
£
20,624
61,127
100
103
81,954
56,544
56,544
25,410
25,410
25,410
37,132
62,542

Page 14

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

Income from donations and

4
legacies
Appeals & Donations
Gift Aid Tax Reclaimed
Gifts in Kind - Donated
Goods
5
Income from charitable activities
Grant Income
Argon Jurgens Charitable
Trust
ASDA - Christmas Grant
Cornwall Council
Cornwall Community Fund
Government Grants
Charities Aid Foundation
Gover Community Larder
Souter Trust
Other Grants
Primary Purpose Trading
Income from Meals
6
Income from investments
Interest on cash deposits
7
Other income
Other Income		 Unrestricted
£
7,660
(511)
15,474
22,623
Unrestricted
£
3,000
600
8,000
-
8,097
2,000
-
-
-
15,420
37,117		 Restricted
£
-
729
-
729
Restricted
£
-
-
-
11,080
3,812
-
977
-
-
-
15,869
Unrestricted
£
30
30
Unrestricted
£
83
83		 Total
2021
£
7,660
218
15,474
23,352
Total
2021
£
3,000
600
8,000
11,080
11,909
2,000
977
-
-
15,420
52,986
Total
2021
£
30
30
Total
2021
£
83
83		 Total
2020
£
10,184
883
9,557
20,624
Total
2020
£
-
-
5,659
17,413
29,666
-
-
3,000
4,000
1,389
61,127
Total
2020
£
100
100
Total
2020
£
103
103

Page 15

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

Expenditure on charitable 8 activities

Direct expenditure on
charitable activities
Food
Christmas Events
Delivery Charges
Waste Disposal
Crisis Fund Loans and
Donations
Gover Valley Larder
Support Costs
Wages
Pensions
Staff training
Travel and subsistence
Rent & rates
Light, heat and power
Insurance
Repairs & renewals
Telephone and fax
Licences
Printing, postage and
stationary
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
9
Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
Independent Examiner's fee		 Unrestricted
£
16,282
26
333
1,382
209
-
7,709
452
12
27
(130)
1,122
926
350
728
20
24
-
67
65
-
-
396
595
-
30,595		 Restricted
£
-
-
-
-
1,080
977
13,812
-
-
-
5,520
126
-
2,918
-
-
-
312
-
-
595
197
-
-
35
25,572
2021
£
197
595		 Total
2021
£
16,282
26
333
1,382
1,289
977
21,521
452
12
27
5,390
1,248
926
3,268
728
20
24
312
67
65
595
197
396
595
35
56,167		 Total
2020
£
9,755
185
-
1,180
2,180
9,895
20,892
439
248
79
5,969
1,091
893
958
517
20
35
234
143
-
595
196
397
595
48
56,544
2020
£
196
595

Page 16

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

10 Staff costs
Salaries and wages
21,521
Pension costs
452
21,973
No employee received emoluments in excess of £60,000.
All paid employees are considered to be key management personnel.
The average monthly number of full time equivalent
employees during the year was as follows:
2021
Number
Food Management - FTE
1
Food Management - per
person
2
11 Tangible fixed assets
Cost or revaluation
At 1 January 2021
At 31 December 2021
Depreciation and
impairment
At 1 January 2021
Depreciation charge for the
year
At 31 December 2021
Net book values
At 31 December 2021
At 31 December 2020
12 Stocks
2021
£
Raw materials and consumables
4,425
4,425
13 Debtors
2021
£
Other debtors
179
Prepayments and accrued income
1,595
1,774		 Office
Equipment
£
1,371
1,371
964
197
1,161
210
407		 20,892
439
21,331
2020
Number
1
2
Total
£
1,371
1,371
964
197
1,161
210
407
2020
£
3,108
3,108
2020
£
1,371
1,592
2,963

Page 17

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

14 Creditors:

amounts falling due within one year

Creditors:
amounts falling due within one year
Other creditors
Accruals and deferred income		 2021
£
88
1,190
1,278		 2020
£
87
595
682

Page 18

STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS

15 Movement in funds

Restricted funds:
Restricted income funds:
Specified Equipment &
Resources
STAK Plus
Cold Weather
Gover Valley Larder
STAK Training
Covid : Staff Furlough
Salaries (CCF)
DEFRA Emergency Fund
Total
Unrestricted funds:
General funds
Designated funds:
Designated Crisis Fund
Total
Revaluation Reserves:
Total funds		 At 1
January
2021
3,044
2,326
-
-
304
-
6,667
7,415
19,756
42,088
698
698
62,542		 Incoming
resources
(including
other
gains/losses)
£
729
-
1,080
977
-
3,812
10,000
-
16,598
59,833
20
20
76,451		 Resources
expended
£
(3,553)
(630)
(1,080)
(977)
-
(3,812)
(10,000)
(5,520)
(25,572)
(30,386)
(209)
(209)
(56,167)		 At 31
Decembe
r 2021
£
220
1,696
-
-
304
-
6,667
1,895
10,782
71,535
509
509
82,826

Purposes and restrictions in relation to the funds: Restricted 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 Kitchen NOTES TO THE ACCOUNTS

Analysis of net assets between 16 funds

Analysis of net assets between
funds
Fixed assets
Net current assets		 Unrestricted
funds
£
-
82,616
82,616		 Restricted
funds
£
210
-
210		 Total
£
210
82,616
82,826

17 Related party disclosures

Controlling party

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 trustees are also appointed as directors 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