## **STAK - St Austell Community Kitchen**
A Charitable Incorporated Organisation
## **Charity No. 1145449**
**Company No. 07875786**
## **Trustees' Report and Unaudited Accounts**
## **31 December 2022**
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 6||
|Independent Examiner's Report||7|
|Statement of Financial Activities||8|
|Balance Sheet||9|
|Notes to the Accounts|10 to|19|
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 & Chair C Williams C Woodman - Director and Secretary D Delera F Owen (Resigned 24 June 2022) G Bulled L Parker M Gilbert P Bishop - Vice Chair
## **Key Management Personnel**
Manager David Delera
## **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 2022.
## **OBJECTIVES AND ACTIVITIES**
STAK has continued to provide support for all who need it. We have continued to work with people experiencing homelessness, 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 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:
- 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 health, disability, financial hardship or other disadvantages.
Page 3
## **STAK - St Austell Community Kitchen TRUSTEES ANNUAL**
## **What we do**
## **REPORT**
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:
- single homeless people
- people who are in debt
- ex-military, who are struggling to adjust after military service
- people who are in danger of becoming homeless
- people with substance dependency issues – drugs and alcohol
- people with physical and/or mental health issues
- people who are isolated and unable to integrate with the community
- people who are illiterate or struggle 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 immediate priority, whilst not losing sight of our aspirations to seek larger premises should future funding support that ambition.
## **ACHIEVEMENTS AND PERFORMANCE**
In 2022 Covid restrictions were eased and then lifted entirely. Unfortunately this did not result in a return to our pre-Covid levels of attendance in the café. In common with much of the service sector there continued to be an apparent 'nervousness' about congregating in public. Also our 'reserve' of volunteers simply vanished - again this appears to be a general problem.
However, we continued to be very busy with supplying 'takeaways' to local hotels, funded by Cornwall Council Housing. The new flooring was eventually installed and proved to be both attractive and durable - so far!
Sadly our long service Project Manager, Mike Mellow, resigned in October, for family reasons. After a process of advertising the vacancy and application review Mr David Delera was appointed as Project Manager, initially on a 3 month contract.
Page 4
**STAK - St Austell Community Kitchen TRUSTEES ANNUAL REPORT**
## **Support for STAK**
Although, financially, times have been hard for people,we have continued to be well supported by individuals and local businesses. 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 2022.
## **Debt Advice+**
This service had to be discontinued - a decision taken with some reluctance. Due to the lack of a private room in STAK the service could only be provided 'after hours' when the café was closed. This could be rather problematic for both advisers and clients. The cost of registration, licensing and approved training was an increasing drain on our finances.
The final factor in the decision was the fact that other local agencies had started to provide this service, so the needs of potential clients were still being covered.
## **FINANCIAL REVIEW**
STAK has a surplus for the year of £37,399 (2021 £20,282). The reserves carried forward are £120,223 (2021 £82,824) of which unrestricted funds are £110,552 (2021 £72,042).
## **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 2022 year this should be at least £15,593 (2021 £14,042). The current balance of £110,552 is well in excess of this.
Page 5
STAK - St Austell Community
Kiteben
TRUSTEES ANNUAL
REPORT
PLANS FOR FUTURE PERIODS
The Board of Trustees are committed to growing the number of services offered by the charity.
For 2023 the TnLSte¢s agre in consultation with volunteers, the following objectives for the
charity:.
l. In the long terni to pursue the aim of obtaining aLWS to larger premises should fiuKling be
realistically acevable
2. Promote the charity at a local and countywide leveL to Sha the work STAK does and to network
with likeminded organisations and businesses.
3. Continue to d¢vdop the charity's voluntccr tyogramme by providing ongoing supporL training
and opportunities.
4. Develop the s¢rvic¢s STAK offers by sourcmg adth'tional space and exploring outreach services.
5. Improv¢ the governance of the chanty through training and ongoing evaluation agatnst the Charity
Commission's six hallmarks of an effective charity.
5. Extend the rdnge of courses offered to cli¢nts and volunteers based on their needs and wants. and
the availability of funding.
6. Recnllt additional volunteers (and suitable TTUStees) as a matter of urgency.
The Board of Tnet$ will WOTk with the Project Manager to achieve th&8e six aims.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity, known as STAK (SL A1¢11 Community Kitchen) is managed by a board of Trustecs
who are appointed at th¢ Annual Genetal Meeting or invited by consensus of the board &8 and when
the nced arises to a maximum of12. The chan'ty is g0vend by the Articles of Association which
were last reviewed in January 2012.
The chan'ty's Independent Examiner, Debbie Rislx)rougM from Cornwall Community Accountancy
Service, also provides advice on compliance issues such as HMRC, Companies House and Charity
Commission Tequirements.
The day-t(Fday operations of STAK are now ov¢rsecn by a part time Project Manager and a part
time Assistant Project Manager. The Project Manager reports to the Board of Tntees. Both bring
their knowledge and skills to their posts and work well together.
Th¢ Trust¢es are resp)nsible for ke4>ll proper accounting records that disclose with reasonable
accuracy at any time the financial sitiOn of the chan'ty and to ¢nable them to ensu that the
financial statements comply with the Companies Act 2006. The TnLStees are also re5p)nsible for
safeguardE the assets of the chanty and hence takn'ng reasonable steps for the prevention and
detection of fraud and other wregulantics.
The above report h&s been pr¢pared in aLYordance with the provisions applicable to companies
subject to the small companxes reglme &s set out in Part 15 of the COMnIeS Act 2006 and in
acwrdance with the Charities SORP (FRS 102).
Signed on behalf of the
B Palmer - Director & Chair
Trustee
30 June 2023
Page 6
**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 2022 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:
- accounting records were not kept in accordance with 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 under 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 Charities SORP (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.
Debbie Risborough Association of Chartered Certified Accountants Cornwall Community Accountancy Service The Elms, 61 Green Lane
Redruth Cornwall
TR15 lLS 30 June 2023
Page 7
## **STAK- St Austell Community Kitchen STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 December 2022**
|**Notes**
**Income and endowments**
**fom:**
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 befre other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in fnds**
**Reconciliation of fnds:**
Total fnds brought
frward
**Total funds carried**
**frward**|**Unrestricted**
**fnds**
**2022**
**£**
14,373
59,781
156
61|**Restricted**
**fnds**
**2022**
**£**
200
25,200
25,400
26,511|**Total**
**funds**
**2022**
**£**
14,573
84,981
156
61
99,771
62,372|
**Total**
**funds**
**2021**
**£**
23,350
52,986
30
83|
|---|---|---|---|---|
||74,371
35,861|||76,449
56,167|
||35,861|26,511|62,372
37,399|56,167|
||38,510|(1,111)||20,282|
||38,510|(1,111)|37,399|20,282
20,282
62,542|
||38,510
72,042|(1,111)
10,782|37,399
82,824
120,223||
||110,552|9,671||82,824|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Page 8
STAK- St Austell Communlty
Kitchen
BALANCE SHEET
at
31 December 2022
Company 07875786
Notr8
2022
2021
Fixal
Tangible &ssets
li
210
210
CurreDt Asjets
Stocks
Debtors
C&8h at bank and in
12
13
925
153
119.669
120.747
(596)
120.151
120,223
120.223
120,223
4.425
1,774
77.695
83,894
Credltor•: Amount fajlmg due within one year
Net current lets
Totsl lem urrenl li*bilitie•
Net a8Jets exdudiD8 pension Auet or liability
Total net a8•ets
14
(1280)
82,614
82.824
82.824
82.824
The fund• of tbe charlty
Rejtrlcted funds
Restricted income fid$
15
9.671
9.671
10.782
10.782
Unregtrieted fund•
15
109.828
r24
71,533
509
Designat funds
110.552
72,042
Rejerves
15
Tot*1 hnd•
120223
82,824
These wxounts have been FYeEwed in x0)rdae with the spxial Frovisions of Part 15 of the
Comywlles Act 21J)6 relknng to small ¢omprnes.
For the year ended 31 December 2022 the LrnIny entitled to exemption under tion 477 of
the Companies Act 2006 relating to small comwiics.
The members have not required the company to Obt.n an audit in acwrdance with section 476 of the
Companies Act 2006.
The directors acknowledge their resN)nsibilities for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preFwatson of acLx•unts.
Approved by the board on 28 June 2023
And signed on its behalf by:
A Palmer. Dtredor and FinanLr Officer
30 June 2023
Page 9
**STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## **for the year ended 31 December 2022**
## 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**
|**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 10
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## **Income**
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 related Where income has related expenditure the income and related expenditure is 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. This includes any gain or loss resulting from revaluing investments to Gains/(losses) on market value at the end of the year. revaluation of fixed 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 11
**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
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Intangible fixed assets and amortisation**
Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.
## **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.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Page 12
**STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## **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.
## **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.
Page 13
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## 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**
4
**Income from donations and legacies**
Appeals & Donations
Gift Aid Tax Reclaimed
Gifts in Kind - Donated Goods|**Unrestricted**
**£**|**Unrestricted**
**funds**
**2021**
**£**
22,621
37,117
30
83|**Restricted**
**funds**
**2021**
**£**
729
15,869
-
-|**Total**
**funds**
**2021**
**£**
23,350
52,986
30
83|
|---|---|---|---|---|
|||59,851
30,595|16,598
25,572|76,449
56,167|
|||30,595|25,572|56,167|
|||29,256|(8,974)|20,282|
|||29,256|(8,974)|20,282|
|||29,256
42,786|(8,974)
19,756|20,282
62,542|
|||72,042|10,782|82,824|
|||**Restricted**
**£**|**Total**
**2022**
**£**
5,073
163
9,337|**Total**
**2021**
**£**
7,658
218
15,474|
||4,873|200|||
||163|-|||
||9,337|-|||
||14,373|200|14,573|23,350|
Page 14
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## 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
National Lottery Fund
Co-Op Local Community Fund
Other Grants
Primary Purpose Trading
Income from Meals
6
**Income from investments**
Interest on cash deposits
7
**Other income**
Other Income|**Unrestricted**
**£**|**Restricted**
**£**
-
-
-
15,000
-
-
-
10,000
-
200
-|**Total**
**2022**
**£**
-
-
-
15,500
-
-
-
10,000
3,142
934
55,405|**Total**
**2021**
**£**
3,000
600
8,000
11,080
11,909
2,000
977
-
-
-
15,420|
|---|---|---|---|---|
||-||||
||-||||
||-||||
||500||||
||-||||
||-||||
||-||||
||-||||
||3,142||||
||734||||
||||||
||55,405||||
||59,781|25,200|84,981|52,986|
|||**Unrestricted**
**£**
156|**Total**
**2022**
**£**
156|**Total**
**2021**
**£**
30|
|||156|156|30|
|||**Unrestricted**
**£**
61|**Total**
**2022**
**£**
61|**Total**
**2021**
**£**
83|
|||61|61|83|
Page 15
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## 8 **Expenditure on charitable activities**
|_Direct expenditure on_
_charitable activities_
Food
Christmas Events
Delivery Charges
Waste Disposal
Crisis Fund Loans &
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|**Unrestricted**
**£**
14,791
98
2,139
2,294
291
-
2,803
205
24
162
6,304
1,446
668
2,231
764
-
144
282
100
65
-
0
455
595
-|**Restricted**
**£**
-
-
-
-
5,087
-
20,000
-
-
-
-
-
387
180
-
-
9
30
-
-
645
138
-
-
35|**Total**
**2022**
**£**
14,791
98
2,139
2,294
5,378
-
22,803
205
24
162
6,304
1,446
1,055
2,411
764
-
153
312
100
65
645
138
455
595
35|**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|
|---|---|---|---|---|
||35,861|26,511|62,372|56,167|
|||**2022**
**£**
138||**2021**
**£**
197|
Page 16
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
|**STAK - St Austell Community**
**Kitchen**
**NOTES TO THE ACCOUNTS**|**munity**
**OUNTS**|||
|---|---|---|---|
|10 **Staff costs**
**2022**
**£**
Salaries and wages
22,803
Pension costs
205
23,008
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:
**2022**
**Number**
Food Management - FTE
1
Food Management - per person
2
11 **Tangible fixed assets**
**Cost or revaluation**
At 1 January 2022
At 31 December 2022
**Depreciation and**
**impairment**
At 1 January 2022
Depreciation charge for the
year
At 31 December 2022
**Net book values**
At 31 December 2022
At 31 December 2021
12 **Stocks**
**2022**
**£**
Raw materials and consumables
925
925
13 **Debtors**
**2022**
**£**
Other debtors
153
Prepayments and accrued income
-
153|**2022**
**£**
22,803
205|**Office**
**Equipment**
**£**
1,371|**2021**
**£**
21,521
452|
||23,008||21,973|
||||**2021**
**Number**
1
2|
||**2022**
**£**
925||**Total**
**£**
1,371|
|||1,371|1,371|
|||1,161
138|1,161
138|
|||1,299|1,299|
|||72|72|
|||210|210|
||||**2021**
**£**
4,425|
||925||4,425|
||**2022**
**£**
153
-||**2021**
**£**
179
1,595|
||153||1,774|
Page 17
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## 14 **Creditors:**
amounts falling due within one year
|Other creditors
Accruals and deferred income
15 **Movement in funds**
**Restricted funds:**
**Restricted income funds:**
Specified Equipment &
Resources
STAK Plus
Cold Weather
STAK Training
Salaries (CCF)
DEFRA Emergency Fund
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
Designated Crisis Fund
_Total_
**Revaluation Reserves:**
**Total funds**|**At 1 January**
**2022**
220
1,696
-
304
6,667
1,895|**2022**
**£**
-
596|**Resources**
**expended**
**£**|**2021**
**£**
88
1,192|
|---|---|---|---|---|
|||596||1,280|
|||**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**||**At 31**
**December**
**2022**
**£**
72
620
113
304
6,667
1,895|
|||200|(348)||
|||-|(1,076)||
|||5,200|(5,087)||
|||-|-||
|||20,000|(20,000)||
|||-|-||
||||||
||10,782|25,400|(26,511)|9,671|
||71,533
509|||109,828
724|
|||73,865|(35,570)||
||||||
|||506|(291)||
||509|506|(291)|724|
||||||
||82,824|99,771|(62,372)|120,223|
Purposes and restrictions in relation to the funds: Restricted funds: Specified Equipment & Resources STAK Plus Cold Weather STAK Training Salaries (CCF) DEFRA Emergency Fund
Designated funds: Designated Crisis Fund
Page 18
## **STAK - St Austell Community Kitchen NOTES TO THE ACCOUNTS**
## 16 **Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed assets
Net current assets|**Unrestricted**
**funds**
**£**
-
110,552|**Restricted**
**funds**
**£**
72
9,599|**Total**
**£**
72
120,151|
||110,552|9,671|120,223|
## 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 19