## **Annual Report and Accounts**
**Financial year ended 31[st] December 2023**
**Registered Charity No 1149052**
## **Account Report 2023**
## **Administra*ve Informa*on**
Chris&an Kitchen is a charity (No. 1149052), which has its registered address at 65 Blackhorse Road, Walthamstow, London, E17 7AS.
Trustees who served during the year (2023), were as follows:
**Chair** : Colin Carter **Secretary** : Andrew Lock **Treasurer** : Michael Henry **Other Trustees** :
Carl Austrie
Angela Bap&ste (Appointed 13[th] July 2023)
Norman Coe
Maria De La Cruz Martinez Servan
Stephen Kearns
Mumtaz Khalick
Rosida Simrick
Paige Singh
Bethelhem Tedela
David Williams
Post Financial Year-End Changes (Appointment / Resigna&ons):
Michael Henry (Resigned 1[st] January 2024)
Jerry Tawiah (Appointed 15[th] February 2024, as Trustee / Treasurer)
Rosida Simrick (re&red as a trustee 12[th] June 2024)
**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.
## **CHRISTIAN KITCHEN FUNDRAISING REPORT**
## **FUNDING RECEIVED IN 2023**
In order to operate efficiently Christian Kitchen _(CK)_ continues to rely heavily on external sources of funding – both to fund capital expenditure but also, crucially, to provide ongoing revenue expenditure to fund day to day running costs. Major funding received in 2023 is outlined below;
- Walthamstow and Chingford Almshouses charity supports CK on an on-going basis by donating up to £10,000 per year to fund core daily running costs such food and drink procurement, cutlery, food containers etc. As of last year the funding has been increased by a further £5,000 to cover additional waste removal costs that we have incurred.
- We received at total of £11,600 from London Borough of Waltham Forest through their Community Kitchens, Community Ward Funding and Warm Items Distribution programmes.
- St James’ Big Local have given us a one-off grant totalling £10,000 to fund operating costs and additional costs arising from operational modifications that we have made following the COVID pandemic period.
- Donations – both monetary and in kind - from local individuals, schools, businesses and places of worship continue to be key elements supporting our on-going operation.
- Donations of food from local shops and supermarkets, notably Sainsburys in Walthamstow High Street and Waitrose in Buckhurst Hill, are also key to the service that we offer.
Over the past year we have noticed an increase in the number of people whom we feed each night. We are now providing 40-45 meals per night, which represents about a 50% increase on the pre-COVID period. This obviously leads to pressure to increase the amount of funding raised.
In order to continue to offer a service 365 nights a year CK needs to generate significant sums of money. Our fundraising programme tries to reflect this vital facet of our operation.
We would like to thank all of our donors – individuals and organisations. Without their support it would be impossible to offer the level of service to which we are committed – namely providing a free, three course meal each night to local homeless and vulnerable people.
Steve Kearns, Trustee; July 2024
## **Financial Review - 2023**
Christian Kitchen is an unincorporated charity where given its income threshold is below £250k typically, it has adopted a “Receipts & Payments” accounting approach to its reporting protocols over recent years and for the period under review.
This methodology requires the reporting 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 (2023), income exceeded the threshold (at £48.3k).
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 2023, is appropriate (see below).
## **Financial Review** - Period 2023 (1st January to 31st December)
Underlying unrestricted income of £32,262 represented a 49% uplift year-on-year (2022 £21,684) where it is appropriate to state, this sum was underpinned by material contributions from ‘Walthamstow & Chingford Almshouse Charity’ (WCAC); its receipts totalled 59% of unrestricted funds vs. ~12% in the prior period (2022). Without these funds (from WCAC), general donations fell by ~32% year-on-year (£13,102 vs. £19,173 in 2022), which perhaps serves to illustrate the macroeconomic challenges many UK charities including Christian Kitchen are experiencing _post pandemic_ . Key issues centre on geopolitical events that continue to influence global macroeconomics dynamics and hence exacerbate current cost of living challenges.
There is an argument that the UK financial outlook is improving with an Election due in July and a US Election in November 2024 although it remains unclear if inflationary pressures have been overcome fully and so, uncertainty remains around the charity’s underlying donor profile. As a consequence, the Trustees will continue to monitor related financial matters closely and take timely & prudent action (includes funding), to ensure its operations remain viable over the medium-term.
Christian Kitchen’s financial profile was again bolstered by significant grant funding that totalled £16,000 (£5,600 in 2022), from London Community Foundation (£10,000) & London Borough of Waltham Forest Community Ward Funding (£6,000).
As noted above WCAC continued to provide significant support during the period (59% 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 down ~15% on 2022 (£5,317 vs. £6,227).
Against a backdrop of an uncertain economic outlook although where some improvement is expected, 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 provided (both financial / non-financial), 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,
Woodford Baptist Church
Operating expenditure reduced 25% to £32,054 (£42,931) with activities reverting to a normalised profile following the costs associated with the 2022 kitchen upgrade. It will be recalled that that capital expenditure was deemed necessary to ensure the charity adhered to relevant health & safety protocols and consequently, efficiency benefits were evident during the financial period, and this remains the case. Principal expenditure items centred on:
- General Operating Expenses; £13,672 (~43%) - waste collection services, operational management costs
- Kitchen Services; £9,027 (28%) - kitchen management, including food procurement etc.
- Vehicle Insurance; £5,691 (~18%) - as indicated, relates to relevant cover for the electric van
- Rental; £3,000 (9%) - donation to St Michael & All Angels, Walthamstow for operating accommodation
The Trustees’ focus remains around its health & safety protocols aligned to operating simplification and cost efficiency.
Christian Kitchen will continue to take relevant action to position its operations to ensure it functions sustainably. While it is recognised more work is needed to deliver long-term financial sustainability, it was encouraging that income excluding restricted funds exceeded expenditure for the first time in many years albeit noting this was underpinned by WCAC’s material supportive contribution. So, looking forward, regular income generation, cost improvements will remain as key financial priorities for the Trustees noting the unique challenges the charity faces to deliver its local mission objectives.
Cash resources totalled £134,280 (at 31[st] December’23) up from £118,072 (prior year); all cash was Restricted.
Michael Henry, Hon. Treasurer, during 2023 reporting period
## **Approval**
This report was approved following a meeting of the charity’s Trustees (on 12[th] September 2024) after having received the formal accounts certification from the Independent Examiner previously (dated 28[th] July 2024).
Report & Account was signed on behalf of Christian Kitchen by Michael Henry, on behalf of 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 2023.
## **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
- 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: 28/07/2024
Signed:
||**Christian Kitchen**|**Christian Kitchen**|**Christian Kitchen**|**No 1149052**|**No 1149052**|**No 1149052**|**CC16a**|
|---|---|---|---|---|---|---|---|
||**For the period**
**from**|1st January 2023|**To**||31st December|||
|||||||||
|**Section A Receipts and payments**||||||||
|**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest**
**£**
**5,317**
**2,250**
**2,600**
**125**
**260**
**2,549**
**19,160**
**-**
**-**
**32,262**
**- 3,554**
**-**
**- 3,554**
**28,708**
**9,027**
**5,691**
**-**
**13,672**
**3,000**
**449**
**216**
**-**
**-**
**-**
**-**
**32,054**
**-**
**-**
**-**
**32,054**
**- 3,346**
**-**
**-**
**- 3,346**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**10,000**
**6,000**
**-**
**16,000**
**121,626**
**-**
**121,626**
**137,626**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**137,626**
**-**
**-**
**137,626**|**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Total funds**
**to the nearest £**
**5,317**
**2,250**
**2,600**
**125**
**260**
**2,549**
**19,160**
**10,000**
**-**
**-**
**6,000**
**-**
**48,262**
**118,072**
**-**
**118,072**||**Last year (2022)**
**to the nearest £**|
|Just Giving- Donations|**5,317**||||||**6,227**|
|Regular Deposits - StandingOrders|**2,250**||||||**2,310**|
|Large Individual Deposits(>£250)|**2,600**||||||**8,900**|
|EasyFundRaising|**125**||||||**36**|
|Charities Aid Foundation|**260**||||||**959**|
|General Deposits|**2,549**||||||**741**|
|Walthamstow & Chingford Almshouse
Charity|**19,160**||||||**2,511**|
|London CommunityFoundation||||||||
|Crest Waltham Forest - St James’ Big
Local||||||||
|LBWF(Winter Appeal 2022)|||||||**5,600**|
|LBWF CommunityWard Funding|**-**||||||**-**|
||**-**||||||**-**|
|**_Sub total_**_(Gross income for_
_AR)_|**32,262**||||||**27,284**|
|||||||||
|**A2 Asset and investment sales,**
**(see table).**||||||||
|**Bank(at 1st January 2023)**|**- 3,554**||||||**133,719**|
||**-**||||||**-**|
|**_Sub total_**|**- 3,554**||||||**133,719**|
|**_Total receipts_**
**A3 Payments**||||||||
||||||**166,334**||**161,003**|
||||||**9,027**
**5,691**
**-**
**13,672**
**3,000**
**449**
**216**
**-**
**-**
**-**
**-**
**32,054**
**-**
**-**
**-**
**32,054**
**134,280**|||
|Kitchen Services|**9,027**||||||**7,327**|
|Vehicle Insurance|**5,691**||||||**4,958**|
|OperatingEquipment Costs|**-**||||||**-**|
|General OperatingExpenses|**13,672**||||||**27,429**|
|Rental(St Michael's)|**3,000**||||||**3,000**|
|Van / Motor Maintenance Expenses|**449**|||||||
|Miscellaneous costs|**216**||||||**216**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
||**-**||||||**-**|
|**_Sub total_ **|**32,054**||||||**42,931**|
|||||||||
|**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_**||||||||
||||||||**42,931**|
|||||||||
||**- 3,346**|**137,626**|**-**||
**134,280**||**118,072**|
||**-**|**-**|**-**||**-**||**-**|
||**-**|**-**|**-**||**-**||**-**|
||**- 3,346**|**137,626**|**-**||**134,280**||**118,072**|
CCXX R1 accounts (SS)
1
|**Section B Statement of assets and liabilities at**|**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 2023
**Details**
**Details**
**Details**
Signature
Michael Henry|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**- 3,346**
**137,626**
**-**
**-**
**-**
**-**
**- 3,346**
**137,626**
OK
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**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|12th September 2024|
|||||
CCXX R2 accounts (SS)
2