2025-10-31-accounts - Plan Zheroes-The Zero Food Waste Heroes

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ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES ANNUAL REPORT

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year 1 November 2024 31 October 2025 From To

Section A Reference and administration details

Charity name Plan Zheroes – The Zero Food Waste Heroes

Other names charity is known by

Registered charity number (if any) 1154291

Charity's principal address 22 Venetia Road London Postcode W5 4JD

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Chris Wilkie	Trustee/Chair	Resigned 14 April 2026
Lois Whipp	Finance Trustee/Treasurer
WendyDuncan	Trustee	Resigned October 2025
Jennifer Law	Trustee	Resigned January2025
Michael Eisenberg	Trustee
Victoria Sims	Trustee
Maninder Singh Thandi	Trustee	Resigned October 2025
Hugo Blamey	Finance Trustee/Treasurer (Interim)	Appointed 14 January 2025; Resigned 4 February2026
Alicia Hyams	Trustee	Appointed 14 April 2025
Sara Kriegel	Trustee	Appointed 14 April 2025
MaySeah	Trustee	Appointed 14 April 2025
Renee Liu	Trustee	Appointed 14 July2025
Kaitlyn Garifi	Trustee	Appointed 14 July2025
Victoria Bombas	Trustee/Chair	Appointed 14 April 2026
James Wong	Trustee/Vice Chair	Appointed 14 April 2026

TRUSTEES ANNUAL REPORT

Names of the trustees for the charity, if any (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Deepti Vadukul (CEO)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution

Type of governing document (e.g. trust deed, constitution) Charitable Incorporated Organisation (C.I.O.) How the charity is constituted

(e.g. trust, association, company)

Appointed by a resolution passed at a properly convened meeting of the Trustee selection methods charity trustees. New trustees are recommended for selection by one of (e.g. appointed by, elected by) the existing trustees. The trustees will consider their suitability to act as a trustee for Plan Zheroes based on their skills and experience.

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;

The Board conducts quarterly meetings, which are attended by at least three Trustees plus the Chair. It supervises the activities of the charity, ensuring that good governance is followed, and the finances of the charity are reported and discussed. During the year ending 31st October 2025 these were held as hybrid meetings (a combination of virtual and in person).

the charity’s organisational The trustees assess risk periodically at board meetings considering the current and planned activities of the charity prepared by the Chair. An
structure and any wider annual liability insurance policy is in place.
network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system

TRUSTEES ANNUAL REPORT

and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)	The objects of the CIO are for the public benefit, to relieve poverty, hardship or distress in particular but not exclusively by facilitating the distribution of surplus food generated by businesses to charities and voluntary organisations, so that individuals or families living in food poverty are able to access such food.
	At Plan Zheroes, we inspire and enable businesses to give their surplus food, and some non-food items to local charities and voluntary organisations that need it. We provide a unique brokering service between the diverse types of food suppliers that have surplus wholesome food and local charities. We create, develop and maintain relationships between both businesses and local charities which enable the redistribution of surplus food. We create awareness and mobilise local communities on the agenda related to food poverty and surplus food. The trustees confirm that they have complied with their duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the commission.

Summary of the objects of the
charity set out in its
governing document
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)

The objects of the CIO are for the public benefit, to relieve poverty,
hardship or distress in particular but not exclusively by facilitating the
distribution of surplus food generated by businesses to charities and
voluntary organisations, so that individuals or families living in food
poverty are able to access such food.

At Plan Zheroes, we inspire and enable businesses to give their surplus
food, and some non-food items to local charities and voluntary
organisations that need it.
We provide a unique brokering service between the diverse types of food
suppliers that have surplus wholesome food and local charities.
We create, develop and maintain relationships between both businesses
and local charities which enable the redistribution of surplus food.
We create awareness and mobilise local communities on the agenda
related to food poverty and surplus food.
The trustees confirm that they have complied with their duty in section
17(5) of the Charities Act 2011 to have due regard to public benefit
guidance published by the commission.

TRUSTEES ANNUAL REPORT

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

We have been dependent since our inception on a group of inspired and committed volunteers, without whom we would not have achieved our success in redistributing surplus food and other items.

policy on grant making;
policy programme related investment;
contribution made by volunteers.

Section D Achievements and performance

Chair’s Statement Summary of the main The year to October 2025 has been one of resilience, transition and achievements of the charity during measurable impact. Despite operational challenges — most notably the the year conclusion of our platform contract with Deloitte — Plan Zheroes has strengthened its direct management of food redistribution, expanded partnerships, delivered a highly successful fundraising event, and maintained a strong financial position.

We continue to fulfil our charitable objective: preventing surplus food and usable goods from going to waste by redistributing them to charities and community organisations supporting people in need.

Platform and Operations

Our contract with Deloitte expired during the year and has not been renewed. We subsequently transitioned to managing food and non-food donations directly via our website and internal processes. While this has increased operational input, particularly for our Operations Manager, it has given us greater control, flexibility and cost clarity. We are actively exploring replacement platform solutions and discussions with potential suppliers are ongoing. We have obtained all coding from the online platform from Deloitte.

Food	Redistribution Impact
Borough Market
Our partnership with Borough Market continues to be the cornerstone of
our food redistribution work.
•	November 2024–October 2025:
	`o` Over42 tonnes of foodsaved
	`o` More than101,000 mealsprovided
	`o` 168 tonnes of CO₂emissions saved.
	`o` Hundreds of volunteer hourscontributed monthly
•	This compares with 18 tonnes in 2023 and 37 tonnes in 2024.
•	Christmas Eve 2024 collection: approximately 400kg in under one
	hour.

We also delivered 500 freshly cooked meals to community charities through our “Feed the 500” fundraising event (see below). We met the newly appointed Borough Market CEO and Deputy in October 2025, both of whom expressed strong support for Plan Zheroes and future charity collaborations within the Market Hall.

TRUSTEES ANNUAL REPORT Section D Achievements and performance

Additional Food Donors

Regular and emerging donors during the year included:

School of Wok (weekly donations)
L’Oréal (White City offices)
Eataly (Broadgate)
King’s Cross traders
Donations arising from corporate CSR days
Surplus from major summer events including Coldplay concerts
While surplus food volumes outside Borough Market remain below historic levels, focused relationship-building — particularly through our partnership with Recorra — has strengthened our pipeline of regular donors.

Non-Food Redistribution

We continued to redistribute high-value non-food items including:

Catering equipment
Crockery
Furniture and appliances
Tables and chairs
Community event infrastructure

These items were donated by corporate partners and distributed to charities, extending our environmental and social impact beyond food.

Strategic Partnerships Recorra

Our collaboration with Recorra remains mutually beneficial. Recorra introduced us to new corporate donors, co-hosted CSR activities and paid its annual partnership contribution during the year.

Joint networking and CSR events have strengthened awareness of Plan Zheroes among commercial property and facilities management sectors. Feed the 500 in collaboration with Emerge Cookery School and Team Tactics

Our September 2025 “Feed the 500” corporate cookery fundraising event at Borough Market generated:

£13,535 income from eight business teams
Approximately £8,500 net profit
500 meals provided to community organisations including Oasis Waterloo, Draper Together, Blackfriars Settlement, Vauxhall Gardens Community Centre, Lucy Brown House and St Mungo’s
Although ticket sales were initially slow, the event was operationally successful and demonstrated strong future fundraising potential.

Cookbook Fundraising

Sales of the Plan Zheroes cookbook continued throughout the year via retail partners and markets.

Retail price: £15 (individuals), £10 (businesses)
Production cost: just over £4 per copy
Strong sales at Borough Market, Primrose Hill Market and corporate offices
Additional sales in the United States
Cookbook sales generated both unrestricted income and enhanced brand visibility.

TRUSTEES ANNUAL REPORT

Section D Achievements and performance

Schools and Community Engagement

In partnership with School Food Matters, trustees and staff delivered school assemblies and supported a programme in which pupils learned to prepare food at Borough Market before selling it to raise funds for Plan Zheroes.

This initiative deepens our educational and preventative impact by engaging young people in conversations around food waste and sustainability.

Governance and Trustees

The Board welcomed several new trustees during the year, strengthening governance capacity and succession planning. Succession planning has progressed significantly:

A member of the existing operations team agreed to step into the CEO position.
A new Chair and Vice Chair were appointed after the year end and have now taken up their positions.

Outlook for 2026

Priorities for the coming year include:

Securing a replacement technology platform
Strengthening regular donor pipelines beyond Borough Market
Building on the success of Feed the 500
Developing the metrics that are monitored in order to better track our redistribution impact
Implementing leadership succession
Reviewing staff remuneration following several years without pay increases

Despite operational challenges, Plan Zheroes enters the new financial year with strong partnerships, committed volunteers, solid reserves and clear strategic focus.

TRUSTEES ANNUAL REPORT

Section E Financial review

Plan Zheroes remains in a strong financial position. Income sources Review of the charity’s included: financial position at the end of the period • Corporate partnership payments (including Recorra annual contribution) • Corporate CSR donations • Feed the 500 event income • Cookbook sales • Individual donations The cessation of the Deloitte contract removes the need to account for inkind support related to platform hosting. We continue to manage expenditure carefully and maintain prudent reserves to ensure sustainability during the platform transition period. The charity had a deficit for the year of £64,705, of which £86,782 is the non-cash platform write-off. Therefore, our operations generated a surplus of £22,078 before the write-off. At the end of the year the charity had total reserves of £90,740. This includes £90,740 of net current assets which is unrestricted. The charity currently aims to maintain a minimum level of reserves in Brief statement of the order to sustain the existence of the charity. Expenditure levels are charity’s policy on reserves reviewed on a quarterly basis and adjusted accordingly based on the forecast of income/cash-flow for the next 6 months. The charity is looking to increase the level of reserves as the growth of the charity will allow. Details of any funds materially None. in deficit Further financial review details (Optional information)

The charity’s principal source of funds has historically been through the You may choose to include receipt of grants and donations, and income from Borough Market and additional information, where other strategic partners. This year we also hosted the “Feed the 500” relevant about: corporate cookery fundraiser, our first major event since the pandemic. • the charity’s principal sources of funds (including Investment policy – to date funds have been maintained in our current any fundraising); account to fund day to day operations, providing both liquidity and • how expenditure has negligible risk. If we build up significant reserves, we will review our supported the key objectives investment options. of the charity; • investment policy and Other incoming resources in prior years related to the pro bono development and maintenance of our platform, provided by Deloitte. This objectives including any partnership ended during the current year, therefore no such income was ethical investment policy recognised and the platform was fully written off. adopted.

TRUSTEES ANNUAL REPORT

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Lois Whipp Position (e.g. Secretary, Chair, Finance Trustee/Treasurer etc)

Date 17/08/2026

INDEPENDENT EXAMINER’S REPORT

Section A Independent Examiner’s Report

Report to the trustees/ Plan Zheroes – The Zero Food Waste Heroes members of

On accounts for the period ended Set out on pages	31 October 2025	Charity no (if any)	1154291

	(remember to include the page numbers of additional sheets) 1- 17

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement 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 the 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 In connection with my examination, no matter has come to my attention examiner's statement (other than that disclosed below *)

which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.

Signed: Date: 12/8/2026 Name: Andrew Mercieca Relevant professional FCA, ICAEW qualification(s) or body: Address: 2 Hunter road, London SW20 8NZ

INDEPENDENT EXAMINER’S REPORT

Section B Disclosure

[Only complete if the examiner needs to highlight material problems. ]

Give here brief details of any items that the examiner wishes to disclose .

PLAN ZHEROES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

Notes INCOMING RESOURCES *Incoming Resources from Generated Funds* Donations and grants received 1 Incoming Resources from Charitable Activities Other incoming resources Total Incoming Resources OUTGOING RESOURCES Charitable activities Loss on disposal Total Resources Expended 2 Net Incoming/ (Outgoing) Resources Net Movement in Funds Balance brought forward Balance carried forward at 31 October	UNRESTRICTED FUNDS RESTRICTED FUNDS Total Funds 2025 Total Funds 2024 £ £ £ £ 14,692 - 14,692 11,525
	14,692 - 14,692 11,525 50,225 - 50,225 19,798 - - - 50,910
	64,917 - 64,917 82,233 42,840 - 42,840 156,523 86,782 - 86,782 -
	129,622 - 129,622 156,523 (64,705) - (64,705) (74,290) (64,705) - (64,705) (74,290) 155,445 - 155,445 229,735
	90,740 - 90,740 155,445

BALANCE SHEET

Notes FIXED ASSETS Intangible fixed assets 3 CURRENT ASSETS Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net Current Assets Provision for liabilities and charges Net Assets FUNDS 6 - Restricted - Unrestricted Total Funds	Unrestricted Restricted 2025 £ - - - - - - 9,955 9,955 84,623 - 84,623 94,578 - 94,578 (3,838) - (3,838) 90,740 - 90,740 - - - 90,740 - 90,740 - - - 90,740 - 90,740 90,740 - 90,740	2024
		£ 86,782
		86,782 2,150 69,058
		71,208 (2,545)
		68,663 -
		155,445
		- 155,445
		155,445

Approved by the Plan Zheroes Board of Trustees on 3[rd] August 2026 and signed on its behalf by:

Lois Whipp ACA

Finance Trustee / Treasurer

The Accounting Policies and Notes on page 13 to 16 form part of these Financial Statements.

ACCOUNTING POLICIES

Basis of Preparation of Financial Statements

Accounting Convention

The Financial Statements are prepared on a going concern and accruals basis under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102) - second edition) effective 1 January 2019.

Going concern

The trustees consider that the use of the going concern basis is appropriate because there are no material uncertainties relating to events or conditions that may cast significant doubt about the ability of the charity to continue as a going concern, and there is reasonable expectation that the charity has adequate reserves to continue in operational existence for the foreseeable future.

Incoming Resources

Incoming resources from generated funds comprise the following:

Donations and grants from individuals and grant making bodies.

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Incoming Resources from Charitable Activities comprise the following:

Fees charged for the sorting and distribution of surplus food at Borough Market;
Annual partnership contribution from Recorra;
Fees charged in respect of corporate volunteering days and events;
Sales of Plan Zheroes cookbook.

Other incoming resources comprise the following:

The development/maintenance costs provided Pro Bono by Deloitte for a website/application to enable the matching of surplus food from donors to requirements from recipients. This is included in the SoFA at the value of the gift provided to the charity.

Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities comprise expenditure on the direct charitable activities of Plan Zheroes.

Fund Accounting

The Accumulated Fund is a general unrestricted fund which is available for use at the discretion of the Trustees in furtherance of the general objectives of Plan Zheroes and which has not been designated for other purposes.

Accounting for Intangible Fixed Assets

Intangible fixed assets include software development of our website and application provided Pro Bono by Deloitte. The cost is calculated based on the estimate from Deloitte of the cost expended during the year.

Amortisation of Intangible Fixed Assets

Once Software is brought into live production, amortisation is provided on a straight-line basis so as to write off the cost or valuation of intangible fixed assets less estimated residual value over their estimated useful economic lives which are as follows:

Software development – 3 years.

Tangible fixed assets and depreciation

All tangible assets costing more than £1,000 are capitalised and valued at historical cost. Depreciation is charged on a straight-line basis over their estimated useful life from the year of acquisition.

ACCOUNTING POLICIES

Taxation

Plan Zheroes is a registered charity and is generally exempt from Corporation Tax and below the threshold for Value Added Tax (VAT). Irrecoverable VAT is included with the cost of those items to which it relates.

Provisions

A provision is made for a liability in the financial statements where Plan Zheroes has a present obligation as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the liability and a reliable estimate can be made of the obligation.

NOTES TO FINANCIAL STATEMENTS

1. Donations and grants received

Description	2025	2024
Donations	£14,692	£11,525
Total Grants and Donations	£14,692	£11,525

The Charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

2. Resources Expended

Consultancy Marketing Depreciation and amortisation Legal and accountancy Platform maintenance Office costs Event costs IT & communication costs Insurance Bank fees Materials & Supplies Miscellaneous Cookery book costs Total Charitable activities Loss on disposal of platform Total Resources Expended	2025 £ 35,954 266 - 234 - 38 4,914 585 182 - 599 68 - 42,840 86,782 129,622	2024 £ 32,351 395 103,618 212 15,134 8 40 226 179 3 303 - 4,054
		156,523
		-
		156,523

No pro bono development or maintenance services were provided in the year (2024: development £35,776 and maintenance £15,134), and the platform was fully written off during the year as it is no longer in use. There were no amounts payable to the independent examiner for the independent examination or any other services. There have been no related party transactions in the period.

3. Fixed Assets

COST OR VALUATION At 1 November 2024 Additions Disposals At 31 October 2025 ACCUMULATED AMORTISATION At 1 November 2024 Charge for year Disposals At 31 October 2025 NET BOOK VALUE At 31 October 2024 At 31 October 2025	£ Intangible 1,184,996 - (1,184,996)
	-
	1,098,214 - (1,098,214)
	-

	86,782

	-

Plan Zheroes had no capital commitments at 31 October 2025.

NOTES TO FINANCIAL STATEMENTS

4. Debtors

Trade debtors Accrued income	2025 £ 1,402 8,553 9,955	2024 £ 2,150 -
		2,150

Trade debtors represent donations and income awarded during the year, where the cash has not yet been received. Accrued income represents income in respect of the year, where the services had not been invoiced as at the year end.

5. Creditors

Trade creditors	2025 £ 3,838 3,838	2024 £ 2,545
		2,545

Trade creditors represent costs charged during the year, where the cash has not yet been paid.

6. Analysis of Total Funds as at 31 October 2025

Fund reconciliation	Balance at 1 November 2024	Income	Expenditure	Transfers	Gains/ (Losses)	Balance at 31 October 2025
Unrestricted	£155,445	£64,917	(£129,622)	-	-	£90,740
Restricted	-	-	-	-	-	-
Total	£155,445	£64,917	(£129,622)	-	-	£90,740

7. Limited Liability

Plan Zheroes is a charitable incorporated organisation (CIO) and thus has no share capital.

In the event of Plan Zheroes being wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

8. Charitable Status

Plan Zheroes is a charity registered with the Charity Commissioners for England and Wales, number 1154291.

9. Ultimate Controlling Party

The charitable organisation is controlled by its members.