Annual Report and Accounts
For the year ended 31[st] December 2022
Registered Charity No 1149052
Account Report 2022
Administrave Informaon
Chris&an Kitchen is charity, which has its registered address at 65 Blackhorse Road, Walthamstow, London, E17 7AS. Chris&an Kitchen is a registered charity (No. 1149052)
Trustees who served during the year (2022), were as follows:
Chair : Norman Coe Secretary : Andrew Lock Treasurer : Michael Henry
Other Trustees :
Guy Lester (Resigned 4th September 2022)
Paul Dowling (Resigned 12th November 2022)
Kate Mulhern (Resigned 22nd November 2022)
Jennifer Booth (Resigned 25th November 2022)
Carl Austrie - Appointed 21st April 2022
Colin Carter - Appointed 12th October 2022
Maria De La Cruz Martinez Servan - Appointed 12th October 2022
Bethelhem Tedela - Appointed 12th October 2022
Stephen Kearns
Mumtaz Khalick
Rosida Simrick
Paige Singh
David Williams
Appointment Post Financial Year-End:
Angela Bap&ste - 13th July 2023
Banker : TSB Bank plc Independent Examiner : Waqas Hussain
Structure, Governance and Management
Christian Kitchen is governed by a Trust Deed (executed 21[st] January 2012) which is based on the Charity Commission Model Trust Deed, relevant details for which can be obtained from its website under guidance for Choosing and Preparing a Governing Document (CC22).
Objectives and Activities
The key objective of Christian Kitchen is the relief of financial hardship among people living or working in Waltham Forest by providing such persons with goods or services, which they could not otherwise afford through lack of means.
Against that background its primary activities involve the provision of food to homeless and marginalised people in Walthamstow, London E17. This is achieved through the use of a bespoke electric “soup” van, where volunteer workers serve meals & drinks safely seven-days a week, fifty two-weeks a year.
Users of the Service
This can vary depending on the time of year or weather conditions although user numbers will fluctuate between 45 and 70 individuals as a typical daily average throughout any given year.
Achievement & Performance
The Trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission.
The next sections (below) report on the achievements and performance of the charity in various areas of our work.
Christian Kitchen - an introduction
Who are we ?
As indicated above Christian Kitchen is a charity, based in the London borough of Waltham Forest that provides hot meals every night of the week to the homeless people of Walthamstow.
The charity is run by a team of Trustees, some of who have been volunteering or over 20 years.
Each night, the van is operated by small teams of volunteers, some from church groups and others from people from the local area, who all want to give back and help those that need it.
What do we do ?
We have been feeding homeless people for over 25-years.
The charity was created by a local woman originally, who wanted to help people on her “doorstep” that were hungry and homeless.
Christian Kitchen’s values and operations remain unchanged largely since its establishment (as “Christian Kitchen Word of Life Ministry” initially) but now with the addition of a fully equipped catering van and an online presence via a bespoke website and social media pages.
Financial Review - 2022
Christian Kitchen is an unincorporated charity where due to the fact its income threshold is below £250k, it has adopted a “Receipts & Payments” accounting approach to its accounts preparation in recent years and for the period under review.
This methodology requires recording of cash movements only; Receipts & Payments accounts are statements that summarise cash movements into and from the charity in the financial year. In this context ‘cash’ includes cash equivalents, e.g. bank and building society current and / or other cash accounts into which money is banked or used to make payments.
Accounting Basis
As outlined above, Christian Kitchen has opted to prepare its accounts using the ‘Receipts & Payments’ methodology.
Report and Accounts
If gross income is less than £25k per annum, there is no requirement to submit formal accounts to the Charity Commission although the annual return still needs to be filed. In 2017, the charity’s income exceeded this threshold for the first time (after it received a significant legacy) and as a result there was need to submit accounts, which the Trustees consider was a best practice irrespective of the income amount (below £25k in 2018), and this protocol has been maintained alongside the needed to keep proper accounting records. In this reporting period (2022), income exceeded the threshold (at £27.3k).
An Independent Examination is a form of external overview to confirm whether there are any areas of material financial concern and the Trustees have concluded that the review of the accounts for the period 2022, is appropriate (see below).
Financial Review - Period 2022 (1st January to 31st December)
Underlying unrestricted income of £21,684 represented a 10% decline year-on-year (2021: £24,005), with overall income being bolstered by £5,600 grant funding (London Borough of Waltham Forest - Winter Appeal); £27,284 (vs. 2021: £41,505 included £17,500 grant funding from local bodies). Macroeconomic conditions influenced by the Ukraine Crisis, which had knock-on impacts for energy prices, various supply chains (including food), gave rise to “Cost of Living” concerns that will have affected household discretionary income and hence donations that UK charities (including Christian Kitchen) received.
‘Walthamstow & Chingford Almshouse Charity’ continued to provide significant support during the period (11.6% of core income) and it remains a key strategic partner, as the charity seeks to further its objective to support vulnerable individuals in local communities. Beyond this principal income flows were via our JustGiving platform, which was stable year-on-year (£6,227 vs. £6,279 in 2021) alongside local partners, where donations increased 166% (£6,210 vs. £3,746); 57% overall.
It is appropriate also to highlight that Christian Kitchen’s work was recognised by the most generous support it received from the “Estate of Mr Martin Fraser Penny” (£5,000).
Against the backdrop of an uncertain economic outlook, Christian Kitchen continues to receive material support from a range of Christian churches / groups & other organisations (many local) and in this respect, it would like to express its thanks for the on-going contribution (both financial / non-financial) provided, to: Blackhorse Road Baptist Church, Broadmead Baptist Church Chingford Mount Baptist Church, Cornerstone Leyton, Destiny Community Services, Gateway Church, Highams Park Baptist, Our Lady & St George. Our Lady of the Rosary and St Patrick’s, Parish of Christ the King, St Luke's Church (Walthamstow) St Mary’s Church, The Faith and Belief Forum, Woodford Baptist Church, Word of Life Ministries
Operating expenditure rose 27% to £42,931 as a direct result of costs aligned to a material upgrade to kitchen facilitates. Capital expenditure of this quantum was deemed necessary to ensure all relevant health & safety protocols are adhered to. Absent associated upgrade kitchen costs, underlying expenditure reduced 18.5% to £27,551 (£33,805), which recognises in part the work the Trustees are doing to drive efficiencies alongside appropriate rationalisation activities, where relevant.
As stated before the Trustees will continue to look take relevant actions to reposition the charity’s operations to ensure it functions sustainably. In this respect, there remains an imbalance between underlying income (£21,684) and expenditure (£27,551) and as such, cost control improvements is a key priority for the Trustees given the unique challenges this charity alongside other face as operating practices, macroeconomic conditions and ways of working influence service delivery.
Cash resources totalled £118,072 (at 31[st] December’22) down from £133,719 (prior year); all cash was Restricted.
COVID-19
2022 saw the removal of UK restrictions, which while welcomed would not in itself reverse adverse impacts the pandemic had on local communities and wider. As advised previously, the pandemic had a material impact on unrestricted income and because of this the charity secured material funding to underpin its operations (see ‘Restricted’ cash balance above).
It is self-evident the outlook will continue to prove challenging but despite the uncertainty, the Trustees are committed to ensuring that Christian Kitchen is able to continue to provide support to vulnerable individuals across our local community.
Michael Henry, Hon. Treasurer
Approval
This report was approved by the Treasurer on behalf of the Trustees following a meeting of the Trustees (on 19[th] October 2023) and following receipt of the certification from the Independent Examiner (dated 4[th] October 2023).
Report & Account was signed on behalf of Christian Kitchen by Michael Henry, Hon Treasurer Christian Kitchen.
Independent examiner’s report to the Trustees of Christian Kitchen (Charity no. 1149052)
I report to the Trustees on my examination of the accounts of Christian Kitchen (“the Charity”) for the year ended 31[st] December 2022.
Responsibilities and basis of report
As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act; or
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the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Waqas Hussain FCCA Address: 10 Knebworth Avenue, Walthamstow, E17 5AJ Date: 04/10/2023
Signed:
| Christian Kitchen | No. 1149052 | ||||
|---|---|---|---|---|---|
| Receipts andpayments accounts | CC16a | ||||
| For the period from |
1st January 2022 | To | 31st December |
| Section A Receipts and payments | Section A Receipts and payments | |||||
|---|---|---|---|---|---|---|
| A1 Receipts | Unrestricted funds to the nearest £ 6,227 2,310 8,900 36 959 741 2,511 - - 21,684 133,719 - 133,719 155,403 7,327 4,958 - 27,429 3,000 - 216 - - 42,931 - - - 42,931 112,472 - - 112,472 |
Restricted funds to the nearest £ - - - - - - 5,600 - 5,600 - - - 5,600 - - - - - - - - - - - - - 5,600 - - 5,600 |
Endowment funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds to the nearest £ 6,227 2,310 8,900 36 959 741 2,511 - - 5,600 - 27,284 133,719 - 133,719 161,003 7,327 4,958 - 27,429 3,000 - 216 - - 42,931 - - - 42,931 118,072 |
Last year (2021) to the nearest £ |
|
| Just Giving- Donations | 6,227 | 6,279 | ||||
| Regular Deposits - StandingOrders | 2,310 | 1,846 | ||||
| Large Individual Deposits(>£250) | 8,900 | 1,900 | ||||
| EasyFundRaising | 36 | 62 | ||||
| Charities Aid Foundation | 959 | 269 | ||||
| General Deposits | 741 | 5,040 | ||||
| Walthamstow & Chingford Almshouse Charity |
2,511 | 8,608 | ||||
| - | ||||||
| Crest Waltham Forest - St James’ Big Local |
10,000 | |||||
| LBWF(Winter Appeal 2022) | - | 7,500 | ||||
| - | - | |||||
| Sub total(Gross income for AR) |
21,684 | 41,505 | ||||
| A2 Asset and investment sales, (see table). |
||||||
| Bank(at 1st January 2022) | 133,719 | 126,019 | ||||
| - | - | |||||
| Sub total | 133,719 | 126,019 | ||||
| Total receipts A3 Payments |
||||||
| 167,525 | ||||||
| Kitchen Services | 7,327 | 7,811 | ||||
| Vehicle Insurance | 4,958 | 4,480 | ||||
| OperatingEquipment Costs | - | - | ||||
| General OperatingExpenses | 27,429 | 18,449 | ||||
| Rental(St Michael's) | 3,000 | 2,850 | ||||
| Van / Motor Maintenance Expenses | - | - | ||||
| Miscellaneous costs | 216 | 216 | ||||
| - | - | |||||
| - | - | |||||
| Sub total | 42,931 | 33,805 | ||||
| A4 Asset and investment purchases, (see table) |
||||||
| - | ||||||
| - | ||||||
| Sub total | - | - | ||||
| Total payments Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end |
||||||
| 33,805 | ||||||
| 112,472 | 5,600 | - | 118,072 |
133,719 | ||
| - | - | - |
- | - | ||
| - | - | - |
- | - | ||
| 112,472 | 5,600 | - | 118,072 |
133,719 |
CCXX R1 accounts (SS)
1
Section B Statement of assets and liabilities at the end of the period
| Categories Signed by one or two trustees on behalf of all the trustees B5 Liabilities B3 Investment assets B2 Other monetary assets B4 Assets retained for the charity’s own use B1 Cash funds |
Details Details Total cash funds (agree balances with receipts and payments account(s)) Closing Balance at 31st December 2022 Details Details Nissan ENV200 Acenta Rapid Plus Voltia ~~XL~~ Details Signature Michael Henry |
Unrestricted funds Restricted funds to nearest £ to nearest £ - 3,554 121,626 - - - - - 3,554 121,626 Agreement Error Agreement Error Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) General 22,794 - - - - - - - - Fund to which liability relates Amount due (optional) - - - - - Print Name Michael Henry |
Endowment funds to nearest £ |
|---|---|---|---|
| - | |||
| - | |||
| - | |||
| - | |||
| OK | |||
| Endowment funds to nearest £ |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| When due (optional) |
|||
| Date of approval |
|||
| Michael Henry | Michael Henry | 30th July 2023 | |
CCXX R2 accounts (SS)
2