Company registration number: 07875786 Charity registration number: 1145449
## _**STAK- St Austell Community Kitchen**_
A charitable incorporated organisation (CIO). Annual Report and Unaudited but Independently Examined Accounts for the year ended 31 December 2023
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
**STAK- St Austell Community Kitchen Contents**
Reference and Administrative Details………………………………….……… 1 Trustees' Report…….………………………………………………….…………2 to 6 Independent Examiner's report……………………………………………………7 Statement of financial activities……………………………………………….…8 Balance Sheet…………………………………………………………………… 9 Notes to the financial statements……………………………………...…………10 to 19
**STAK- St Austell Community Kitchen Reference and Administrative Details**
STAK- St Austell Community Kitchen
**Charity name Charity registration number** 1145449 **Company registration number** 07875786
Registered in England & Wales
|**Principal office during the year**|8 High Cross Street||
|---|---|---|
||St Austell||
||Cornwall||
||PL25 4AB||
|**Registered office**|23 Menacuddle Lane||
||St Austell||
||Cornwall||
||PL25 5QN||
|**Trustees**|S Batsford|(Appointed 30 June 23)|
||P Bishop - Vice Chair|(Resigned 3 January 23)|
||G Bulled||
||D Delera - Vice Chair||
||M Gilbert|(Resigned 1 September 23)|
||M Mellow|(Appointed 30 June 23)|
||A Palmer - Director and Finance Officer||
||B Palmer - Director and Chair||
||L Parker|(Resigned 17 September 21)|
||C Williams|(Resigned 1 February 23)|
||C Woodman - Director and Secretary||
|**Key management personnel**|David Delara - Manager||
|**Bankers**|Lloyds Bank PLC||
||White River Place||
||St Austell||
||Cornwall||
||PL25 5AZ||
|**Independent Examiner**|Debbie Risborough (FCCA)||
||Cornwall Community Accountancy Service||
||The Elms, 61 Green Lane||
||Redruth TR15 1LS||
Page 1
**STAK- St Austell Community Kitchen Trustees' Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the unaudited financial statements for the year ended 31 December 2023
## **Objectives and activities**
STAK has continued to provide support to 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 35 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 operated 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**
_‘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 disadvantage.
Our mission statement still holds true for us as we endeavor to support the local community and our dedicated volunteers and staff.
Page 2
**STAK- St Austell Community Kitchen Trustees' 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:
- 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
## **Achievements and performance**
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 ‘take aways’ to local hotels, funded by Cornwall Council Housing until Cornwall Council put it out to tender.
Page 3
**STAK- St Austell Community Kitchen Trustees' Report**
## **Future plans**
The Board of Trustees are committed to growing the number of services offered by the charity.
For 2023, 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, and opportunities.
4. 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. Recruit additional volunteers (and suitable Trustees) as a matter of urgency.
The Board of Trustees will work with the Project Manager to achieve these six aims.
In June we were given notice to quit 8 High Cross Street and that notice subsequently confirmed with a date to quit by 31st December.
We were in a position to enter negotiations to buy No.4 Victoria Place. Initially, we had hoped to be in occupation of those premises by around September. Unfortunately, that proved to be impossible and we were only able to exchange contracts in December 2023.
We have the residue of a 999 year lease with 993 years remaining at a price of £60,000 which took a huge part of our reserves. The subsequent emptying of 8 High Cross Street and transfer all the contents to 4 Victoria Place starting on 27th December was a real race against time. Huge congratulations to everyone involved.
Page 4
**STAK- St Austell Community Kitchen Trustees' 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 2023, often in somewhat challenging circumstances.
## **Financial review**
STAK has a surplus for year of £9,302 (2022 surplus of £37,399). The reserves carried forward are £129,525 (2022 £120,223) of which unrestricted funds are £126,149 (2022 £110,552).
## **Reserves policy**
The trustees believe that unrestricted reserves of three months’ worth of operating costs plus £10,000 for closure costs as free reserves is prudent to ensure the charity can meet its obligations should anything untoward happen that requires closure of operations. Free reserves are unrestricted and undesignated reserves. Based on the current year this should be £25,161 (2022 £25,593). The current balance of unrestricted and undesignated funds of £59,203 is in excess of this. However renovations works to the property will reduce the amount available in the following year.
## **Structure, governance and management**
The charity 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 overseen by a part time Project Manager and a part time Assistant Project Manager. The Project Manager reports to the Board of Trustees.
Page 5
STAK- Sl Austell Community l(itchen
Trustees, Report
Trustee Responsibilities
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Approved by th¢ Bwd on 28th July 2024 and signed on its behalf by:
Brian Palmer
Chair of Trustees
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## **STAK- St Austell Community Kitchen Independent Examiner's Report**
I report on the accounts of the company for the year ended 31 December 2023 which are set out on pages 8 to 19.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act;
- and state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements:
o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and
o to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;
2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
....................................................... …………………………… 28th September 2024 Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS
Page 7
## **STAK- St Austell Community Kitchen Statement of Financial Activities**
## **for the year ended 31 December 2023**
|Note
**Income and endowments from:**
Donations and
legacies
4
Charitable activities
5
Investments
6
**Expenditure on:**
Charitable activities
7
Net gains/(losses) on
investments
Extraordinary items
**_Total_**
**_Total_**
Transfers between funds
**Net income/(expenditure)**
**before investment gains/(losses)**
**Net income/(expenditure)**
**_Reconciliation of funds:_**
Other recognised gains/(losses):
**_Net movement in funds_**
Total funds brought
**_Total funds carried_**
**_forward_**|**Unrestricted**
**funds**
**2023**
**£**
17,068
44,219
1,300
62,587
49,505
49,505
13,082
-
13,082
-
2,515
15,597
110,552
126,149|**Restricted**
**income**
**funds**
**2023**
**£**
-
8,000
-
8,000
11,780
11,780
(3,780)
-
(3,780)
-
2,515
-
(6,295)
9,671
3,376|**Total**
**funds**
**2023**
**£**
17,068
52,219
1,300
70,587
61,285
61,285
9,302
-
9,302
-
-
9,302
120,223
129,525|**Prior year**
**funds**
**2022**
**£**
14,573
85,042
156|
|---|---|---|---|---|
|||||99,771|
|||||62,372|
|||||62,372|
|||||37,399
-|
|||||37,399
-
-|
|||||37,399
82,824|
|||||120,223|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities
Page 8
##
##
|||||2023|
2022||
|---|---|---|---|---|---|---|
||Note||||||
|FixedAssets|||||||
|TangiblcAsscts|||||66,268|72|
||||||66,268|72|
|CurrentAssets|||||||
|Stocksandworkin|||||||
|||13|||||
|progrcss|||||925||
|Dchtors||12|305||153||
|Cashatbankandinhand|||65,067||19,669||
||||6S,372||120,747||
|Creditors:Amounts|||||||
|fallingduewithin||13|||||
|oneyear|||(2,115)||(596)||
|Netcurrentassets|||||63,257|120,151|
|Totalassetslesscurrent||liabilities|||129,525|120,223|
|Netassets|||||129,525|120,223|
|Thefundsofthecharity:|||||||
|Restrictedfunds|||||3,376|9,671|
|Unrestricted funds|||||||
|Otherrcserves|||66,946||724||
|Unrestrictedincomefunds|||59,203||109,828||
|Total unrestricted funds|||||126,149|I10,552|
|Totalcharityfunds|||||129,525|120,223|
|Theseaccountshavebcenprepared
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**STAK- St Austell Community Kitchen Notes to the Accounts**
## **1 Accounting policies**
## **1.1 Basis of accounting**
The accounts have been prepared under the historical cost convention and 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 (FRS102) second edition - October 2019 (effective 1 January 2019);
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);
- the Companies Act 2006 and
- the Charities Act 2011.
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
## **1.2 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.
## **1.3 Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are amounts that are allocated for specific purposes by the charity itself.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.
## **1.4 Income**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.
Items of income are recognised and included in the accounts when all of the following criteria are met:
ꞏ the charity has entitlement to the funds;
ꞏ any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
ꞏ there is sufficient certainty that receipt of the income is considered probable; and
ꞏ the amount can be measured reliably.
Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates
Page 10
## **STAK- St Austell Community Kitchen Notes to the Accounts**
Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
The value of services provided by volunteers is not included within the accounts.
## **1.5 Resources expended**
Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.
Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.
## **1.6 Tangible fixed assets and depreciation**
All assets costing more than £1 are capitalised.
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-
Office equipment - 25% straight line
## **1.7 Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **1.8 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.
## **1.9 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.
Page 11
**STAK- St Austell Community Kitchen Notes to the Accounts**
## **1.10 Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.11 Creditors and provisions**
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.
## **1.12 Pension costs**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
## **1.13 Leases**
Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.
## **1.14 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 charity is a company limited by guarantee and has no share capital. The charity is incorporated in England.
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 1.
Page 12
**STAK- St Austell Community Kitchen Notes to the Accounts**
## **3 Statement of Financial Activities - prior year**
|**Income**
**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
Other
**Expenditure**
**Expenditure on:**
Charitable activities
Net gains/(losses) on investments
Other gains/(losses)
**_Reconciliation of funds:_**
**_Total_**
**_Total_**
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**2022**
**£**
14,373
59,781
156
61
74,371
35,861
35,861
38,510
-
38,510
-
38,510
72,042
110,552|**Restricted**
**income**
**funds**
**2022**
**£**
200
25,200
-
-
25,400
26,511
26,511
(1,111)
-
(1,111)
-
(1,111)
10,782
9,671|**Total**
**funds**
**2022**
**£**
14,573
84,981
156
61|
|---|---|---|---|
||||99,771|
||||62,372|
||||62,372|
||||37,399
-|
||||37,399
-|
||||37,399
82,824|
||||120,223|
Page 13
## **STAK- St Austell Community Kitchen Notes to the Accounts**
## **4 Donations and Legacies**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
Appeals and donations
6,979
-
Gift Aid tax reclaimed
153
-
Donated goods
9,936
-
17,068
-
**5 Incoming resources from charitable activities**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
**_Grant Income:_**
Albert Hunt
-
3,000
Co-op Local Community Fund
-
-
Cornwall Community Foundation
-
5,000
The National Lottery Community Fund
-
-
Misc grants
-
-
**_Primary Purpose Trading:_**
Client income for meals
4,127
-
Merchandise
68
-
Cornwall Council income for
provision of meals
40,024
-
44,219
8,000
**6 Investment income**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
Interest on cash deposits
1,300
-
1,300
-
**_Contractual income from government or public authorities:_**|**Total**
**funds**
**2023**
**£**
6,979
153
9,936
17,068
**Total**
**funds**
**2023**
**£**
3,000
-
5,000
-
-
4,127
68
40,024
52,219
**Total**
**funds**
**2023**
**£**
1,300
1,300|**Prior year**
**funds**
**2022**
**£**
5,073
163
9,337|
|---|---|---|
|||14,573|
|||**Prior year**
**funds**
**2022**
**£**
-
3,142
15,500
10,000
934
2,466
-
53,000|
|||85,042|
|||**Prior year**
**funds**
**2022**
**£**
156|
|||156|
Page 14
## **STAK- St Austell Community Kitchen Notes to the Accounts**
## **7 Expenditure on charitable activities**
|**Direct costs**
Food
Christmas events
Delivery charges
Waste Disposal
Crisis fund loans and
donations
**Support costs**
Wages and salaries
Pensions
Staff training
Rent and rates
Light, heat and power
Insurance
Building Repairs and
maintenance
Equipment repairs and
renewals
Equipment Hire
Telephone and fax
Printing, postage and
stationery
Sundry expenses
Cleaning
Travel and subsistence
Legal and professional fees
Marketing and promotion
Depreciation
Total Support Costs
**Governance Costs**
Accountancy fees
Total Governance Costs
**Total Charitable Expenditure**
The audit or independent examination of
the charity's accounts|**Unrestricted**
**£**
11,899
-
1,903
2,437
46
16,285
18,042
538
6
9,109
1,409
733
309
453
-
877
123
331
55
-
29
65
73
32,152
394
675
1,069
49,506|**Restricted**
**£**
-
-
-
-
5,113
5,113
6,667
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,667
-
-
-
11,780|**Total**
**2023**
**£**
11,899
-
1,903
2,437
5,159
21,398
24,709
538
6
9,109
1,409
733
309
453
-
877
123
331
55
-
29
65
73
38,819
394
675
1,069
61,286|**Prior year**
**2022**
**£**
14,791
98
2,139
2,294
5,378|
|---|---|---|---|---|
|||||24,700|
|||||22,803
205
24
6,304
1,446
1,055
809
1,602
312
764
153
100
-
162
680
65
138|
|||||36,622|
|||||455
595|
|||||1,050|
|||||62,372|
Page 15
## **STAK- St Austell Community Kitchen Notes to the Accounts**
## **8 Net income/ expenditure**
Net income/expenditure is stated after charging:
|Net income/expenditure is stated after charging:|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|Auditors' / Examiners' remuneration|675|595|
|Depreciation of tangible fixed assets|73|138|
||748|733|
## **9 Staff costs**
The average monthly number of employees during the year was as follows:
|Staff in charitable activities
Volunteers (nos of people involved excluding Trustees)
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Pensions|**2023**
**Number**
2
20
**2023**
**£**
24,709
538
25,247|**2022**
**Number**
2
20|
|---|---|---|
|||**2022**
**£**
22,803
205|
|||23,008|
All paid employees are considered to be key management personnel
No employee received emoluments in excess of £60,000 in either the current or the prior year.
The charity operates a defined contributions scheme with NEST. The pension cost shown represents the contributions payable by the charity to the scheme for the period.
The outstanding contributions at the end of the financial period were £105.
## **10 Trustees' remuneration and expenses**
Trustees received no remuneration, benefits in kind or expenses during the current or prior year.
|David Delara is a paid employee and is a related party to trustee Debra
Delara the value of related party transactions are:|**2023**
**£**
18,478|**2022**
**£**
3,415|
|---|---|---|
Page 16
## **STAK- St Austell Community Kitchen Notes to the Accounts**
## **11 Tangible fixed assets**
|**Cost**
As at 1 January 2023
Additions
As at 31 December 2023
**Depreciation**
As at 1 January 2023
Charge for the year
As at 31 December 2023
**Net Book Value**
As at 31 December 2023
As at 31 December 2022
**13 Stocks**
Stock
**14 Debtors**
Trade Debtors|**Freehold**
**interest in**
**land and**
**buildings**
**(including**
**heritage**
**assets)**
**£**
-
66,268
66,268
-
-
-
66,268
-|**Fixtures,**
**fittings**
**and**
**equiptmen**
**t**
**£**
1,371
-
1,371
1,299
72
1,371
-
72
**2023**
**£**
-
-
**2023**
**£**
305
305|**Total**
**£**
1,371
66,268
67,639
1,299
72
1,371|
|---|---|---|---|
||||66,268|
||||72|
||||**2022**
**£**
925|
||||925|
||||**2022**
**£**
153|
||||153|
Page 17
## **STAK- St Austell Community Kitchen Notes to the Accounts**
## **15 Creditors: Amounts falling due within one year**
|Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
**19 Analysis of funds**
**As at 1**
**January**
**2023**
**£**
**Restricted Funds**
Specified equipment and
resources
72
STAK Plus
620
Cold weather
113
STAK training
304
Salaries (CCF)
6,667
DEFRA emergency fund
1,895
9,671
**General Funds**
Unrestricted funds
109,828
**Designated funds**
Designated crisis fund
724
Capital designated fund
-
Total Unrestricted funds
110,552
Total funds
120,223|**Incoming**
**Resources**
**£**
3,000
-
5,000
-
-
-
8,000
62,587
-
-
62,587
70,587|**Resources**
**Expended**
**£**
-
-
(5,113)
-
(6,667)
-
(11,780)
(49,459)
(46)
-
(49,505)
(61,285)|**2023**
**£**
595
677
738
105
2,115
**Transfers**
**£**
-
(620)
-
-
-
(1,895)
(2,515)
(63,753)
-
66,268
2,515
-|**2022**
**£**
-
-
596
-|
|---|---|---|---|---|
|||||596|
|||||**As at 31**
**December**
**2023**
**£**
3,072
-
-
304
-
-|
|||||3,376|
|||||59,203
678
66,268|
|||||126,149|
|||||129,525|
Page 18
## **STAK- St Austell Community Kitchen Notes to the Accounts**
## **20 Net assets by fund**
|Tangible assets
Current assets
Creditors: Amounts falling
due within one year
Net Assets|**Unrestricted**
**funds**
66,268
61,996
(2,115)
126,149|**Restricted**
**income funds**
-
3,376
-
3,376|**Total funds**
66,268
65,372
(2,115)
129,525|**Prior year**
**funds**
72
120,747
(596)|
|---|---|---|---|---|
|||||120,223|
Page 19