Charity Registration No. 1164347 LEIGH CARING KITCHEN HE BRIDGE AT LEIGH. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024
LEIGH CARING KITCHEN LEGAL AND ADMINISTRATIVE INFORMATION Trustses Frank Bowker- Chair Dorothy Margaret Bowker- Treasurer Elizabeth Joanne Thompson- Secretary Peter Aan Rowlinson Lee Fogg Emma Louise Jones {Appointed 6 April 20231 IAppointed 6 August 20241 IAppointed 7 November 20231 Koy management Andrew Roberts- Operations Manager Catherine Roberts- Food Services Manager Charty number 1164347 Prlnclpal address 6 The Avenue Leigh Lancashire N71ES Reglstered offl¢e 6 The Avenue Leigh Lancashire N7 1ES Independent examlner Peter Atkinson F.C.A. JS. Accountants and Business Advisors Limited James House Yew Tree Vvay Warringlon Cheshire WA3 3JD Bankers Natwesl 32 Market Street Leigh Lancashire WN71DX
LEIGH CARING KITCHEN CONTENTS Page Trustees report Stslemenl of Trustees responsibilities Independent examinerfs report Stslemenl of financial activities Balance sheet Notes lo the financial statements 7-16
LEIGH CARING KITCHEN TRUSTEES REPORT FOR THE YEAR ENDED 31 JANUARY2024 The trustees present their annual report and financial statements for the year ended 31 January 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial slalements and comply with the charity's CIO conslilulion, the Charities Act 2011 and 'Accounting and Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable In the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191 Objectives and activities Purposes and aims The purposes and aims of Leigh Caring Kitchen as set out in its constitution are.. The prevention and relief of poverty in Leigh, Wgan and surrounding areas, working with people who are on low incomes or experiencing poverty, homelessness, crisis or worklessness by providing food, shelter, support, practical skills, advice and using food surplus redislribulion in the community lo reduce waste and raise environmental awareness. Our aim is lo offer a safe place of engagement for our members through their basic need for food. We are building a strong community of members. Furthermore, we are also helping in protection and preseNation of the environment for the public benefit by the promotion of food waste reduction and fast-moving consLJmer goods waste reduction by redistributing goods to people in low-income households. Also, the promotion of good health and nutrition by providing affordable access lo, and supplying, a healthy and balanced diet and providing advi and education on a healthy and balanced diet. Finally providing usable space for other communily-based wellness groups working in social inclusion, mental health and debt reduction. The trustees review the aims, objectives and activities of the Charity each year. This report looks at what the charity has achieved and the outcomes of ils work in the reporting period. The Iruslees report the su¢¢ess of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aim. objectives and activities remain focused on ils stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future aclivilies. In particular, the ttuslees consider how planned acliviliès will contribute to the aims and objectives that have been sel. The charity continues to be a Living Wage Employer. The board agree strategic goals and reviews ils own operation, effe¢tiveness, and governance. The Injstees delegate day to day operation and staffing of the charity to the management team. As set out in the constitution. its charitable activities focus on the relief of povety in low-income families. the reduction of waste and the promotion of good health and nutrition. These activities are undertaken ID further Leigh Caring Kitchen's charitable purposes for the public benefit. Leigh Caring Kitchen is a membership model WhebY families with low disposable income will be offered the opportunity to obtain a basket of food al an affordable price that otherwise would go to waste. We also encourage membership from families concerned about food waste who also wish lo support the charity. We are seeing an in¢reased demand for our services and have added a new walk-in freezer lo increase the amount of frozen food we Can offer. Leigh Caring Kitchen opened a new Café Tea Junction in Dember 2023 in a new building lo ulilise the food from the Food Shop and host events and support lo the communty. There is a Bereavement Café running every weeks and a weekly Cro¢hel group plus other activities. Our new warehouse opened in De¢ember 2022 has proved to be an ever-increasing asset. The walk-in freezers and fridges have been transferred from the old facility and extended to create more storage capacity and the freezer capacity has been increased yet again to store even more food. We have taken a new lease on a brand new 1 &lonne truck as this is an invaluable item in our ability lo collect increased quantities of food from food Industry partners. The food and goods which Leigh Caring Kitchen offers arè surplus for many reasons. Without an oullel such as Leigh Caring Kitchen they would have been used in animal feed, in enèrgy generation or would have gone lo landfill. This means we use the food we receive and have very little waste.
LEIGH CARING KITCHEN TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY2024 The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake. Achlgvemgnts and p&rfomian¢e The charitable aim of Leigh Caring Kitchen is lo fight hunger, poverty and food waste through supporting wellness, recovery and inclusion of people on low incomes, unemployed or homeless in the Wigan and Leigh area. Vve were honoured lo be iecognised for our work by receiving the Queen's Award for Voluntary Service, with special recognition during Covid. Flnanclal revlew The Board of Trustees have reviewed the charity's finances and will endeavour lo maintain reserves in unrestricted funds of at least 6 months committed expenditure. At 31 January 2024, the charity was operating in accordan with this policy and had carried forward bank funds of £49,239 plus £91,209 in a reserve account. The Board of Trustees had agreed lo reduce the reserves to cover initial expenses and fit out of the new warehouse and provision for the new Café lo be filled out and initial running costs. that systems are in place lo mitigate exposure to the major risks. The Iruslees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure lo the major risks. Structure. goveman¢e an(1 management The charity is a charitable incorporated organisation, established for the prevention or relief of povety. It registered as a charity on 10 November 2015. The trustees who served during the year and up lo the dale of signature of the financial statements were.. Frank Bowker- Chair Dorothy Margaret Bowker- Treasurer Elizabeth Joanne Thompson - Secretary Stephen Frank Timms David Imlliam Hughes PelerAlan Ro¥Minson Lee Fogg Emma Louise Jones (Resigned 7 November 20231 (Resigned 11 July 20241 (Appointed 6 April 20231 (Appointed 6 August 20241 (Appointed 7 November 20231 None of the trustees have a beneficial interest in the company. All of the trustees are members of the company and guarantee lo contribute £1 in the event of a winding up. The Trustees report was approved by the Board of Trustees. Frank Bowker- Chair 28 November 2024
LEIGH CARING KITCHEN STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 JANUARY2024 The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pradicel. The law applicable lo charities in England and Wales requires the Iruslees to prepare financial slalemenls for each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resoLJr¢es of the charity for that year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently", observe the methods and principles in the Charities SORP", make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statements,. and prepare the financial slalements on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The trustees are responsible for keeping sufficient ac¢ounling records that disclose with reasonable accuracy at any time the fi'nancial position of the ¢harity and enable them to ensure that the financial slalements comply Mrith the Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hen for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
LEIGH CARING KITCHEN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEIGH CARING KITCHEN I report lo the trustees on my examination of the financial statements of Leigh Caring Kitchen Ilhe charilyl for the year ended 31 January 2024. Responsibilities and basis of report As the Iruslees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 Ilhe 2011 Acll. I report in respect of my examination of the charity's financial stslements carried out under section 145 of the 2011 Act. In Carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 A¢1. Independent examlnerfs statement Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of ICAEW, which is one of the Iisled bodies. I have completed my examination. I confirm that no matters have come to my attention in connection wth the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or the financial statements do not accord with those records,. or the financial slalèments do not comply wth the applicable requirements conceming the fom and content of accounts set out in the Charities IA¢¢ounls and Rèports) Regulations 2008 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. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the financial slalements lo be reached. Peter Atkinson F.C.A. JS. Accountants and Business Advisors Limited James House Yew Tree Way Warrington Cheshire WA3 3JD Dated.. Nov 29, 2024
LEIGH CARING KITCHEN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JANUARY2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted funds 2023 Restricted funds 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities Other trading activities Investments 13,860 546,125 9,541 1,384 7,292 21,152 546,125 9,541 1,384 14,579 474,022 6,500 344 20,500 35,079 474,022 6,500 344 Totsl Income 570,910 7,292 578,202 495,445 20.500 515,945 enditure on: Charitable activities 584,826 17,292 602,118 469.642 10,500 480,142 Other 11 14,1791 14,1791 150,8631 150,8631 Net incomellexpenditurel 580,647 17,292 597,939 418,779 10,500 429,279 Net lexpendlturelllncome for the yearl Net movement in funds 19,7371 {10,0001 119,7371 76,666 10,000 86,666 Fund balances al 1 February 2023 423,490 10,000 433,490 346,824 346,824 Fund balances at 31 January 2024 413,753 413,753 423,490 10,000 433,490 The stslemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
LEIGH CARING KITCHEN BALANCE SHEET AS AT 31 JANUARY2024 2024 2023 Notes Flxed assets Tangible assets Current assets Debtors Cash at bank and in hand 157,956 166,326 14 133,889 140,448 95,379 214,877 274,337 310,256 CreditoTr: amounts falling due within one year 118,5401 143,0921 Net current assets 255,797 267,164 Total assets less current liabilitios 413,753 433,490 The funds of the charity Restricted funds Unrestricted funds 17 10,000 423,490 413,753 413.753 433,490 The financial stslements were approved by the Trustees on 28 November 2024 Frank Bowker- Chair Trustee
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY2024 Accounting policies Charity inforniation Leigh Caring Kitchen is a charitsble incorporated organisation in England and Wales. The registered office address is 6 The Avenue, Leigh, Greater Manchester, WN7 1 ES. 1.1 Accounting convention The financial statements have been prepared in awrdance with the charity's CIO wnslilulion, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" The charity is a Public Benefit Entity as defined by FRS 102. The financial slalements are prepared in slerfing, which is the functional currency of the charity. Monetary amounts in these financial ststemenls are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The prinapal accounting policies adopted are sel out below. 1.2 Going concern Al the lime of approving the financial stslemenls, the trustees have a reasonable expedalion that the charity has adequate resources lo continue in operational existence for the fOSe&able future. Thus the trustees ntinue to adopt the going concern basis of accounting in preparing the financial ststemenls. 1.3 Charitable funds Unrestricted funds are available foi use 81 the discretion of the trustees in furtherance of their charitsble objectives. Restricted funds are subject to specific condib'ons by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally enliued to it after any performance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations receivèd under GiftAid or deeds of covenant is recognised at the lime of the donation. Legacies are recognised on receipt or olhenNise if the charity has been notified of an impending dislribulion, the amount is known, and re¢eipt is expected. If the amount is not known, the legacy is Irealed as a contingent asset. 1.5 Expenditure Resources expended are recognised in the period in which they are paid and include attributable VAT which cannot be recovered. here resources expended relate lo a specific activity, the cost has been directly allocated lo that activity when the amount is paid. Support costs have been allocated lo the activities on a basis consislenl with the level of direct expenditure incurred on each activity, excluding voluntary income in respect of donations and legacies.
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 Accountlng pollcles Icontlnuedl 1.6 Tanglble flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases". Leasehold land and buildings Plant and equipment Fixtures and fittings Motor vehides 4Qfi per annum straight line basis 250A . 33OA per annum reduung balance basis 250A per annum reducing balance basis 250A per annum straight line basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of thè asset, and is recognised in the stslemenl of financial acbvities. 1.7 Impairment of fixed assets Al each reporting end dale, the charity reviews the carying amounts of ils tangible assets to determine whether there is any Indication that those asset5 have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the exlenl of the impairment loss lif any). 1.8 Cash and cash equlvalants Cash and cash equivalents include cash in hand, deposits held at C811 wth banks, other short-temi liquid investments wlh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wthin borrowings in current Iiabililies. 1.9 Financial instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its finanaal instrLJments. Financial instruments are recognised in the charity's balan sheet when the charity becomes party to the contractual provisions of the inslrumenl. Financial assets and liabilities are offset, wf(h the net amounts presented in the financial st8lemenls, when there is a legally enforceable right lo sel off the recognised amounts and there is an intents'on lo settle on a nel basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets. which include debtors and cash and bank balances. are initially measured at transaction pri including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rale of interest. Financial assets classified as receivable within one year are not amortised. Derecognition of financial assets Financial assets are derecognised only when the contractual rights lo the cash flows from the asset expire or are settled, or when the Charity transfers the financial asset and subslanlially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained bul control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third paty.
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 Accountlng pollcles Icontlnuedl Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of ils Iiabililies. BasiTC financial liabilities Basic financial Iiabililies, Including creditors and bank loans are initially recognised al transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the future payments discounted at a market rale of interest. Financial liabilities dassified as payable thin one year are not amortised. Debt instruments are subsequenuy carried al amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-currenl liabilities. Tradè creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employ88 b8n&flts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Temiinalion benefits a recognised immediately as an expense when the charity is demonstrably committed lo lerminale the employment of an employee or to provide lerminalion benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit heMeS are charged as an expense as they fall due. 1.12 Leases Rentals payable under operating leases, including any lease incentives reived, are charged as an expense on a straight line basis over the term of the relevant lease.
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 Charitable activitie5 Rental income Food market 2024 2024 Total Rental income Food market 2023 2023 2023 Total 2022 Income resources from charitsble activities Charitsble rentsl income 509,825 509.825 441,322 441,322 36,300 36,300 32,700 32,700 36,300 509,825 546,125 32,700 441,322 474,022 In¢omg from oth9r tradlng a¢tlvltle$ Unre$trl¢ted Unre$trlcted funds funds 2024 2023 Membership fees Cafe income 6,704 2,837 6,500 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 1,384 344
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 Expenditure on charitable activities Unrestricted Unrestricted funds funds 2024 2023 Direct Costs Stsff costs Depreciation and impaimienl Food purchases Light & Heat Travel expenses Adminislralive expenses Relocation & repairs Selling expenses Rent & rates Professional fees Bank charges Cafe expenses 286,432 34,424 36,358 39,425 43,980 22,089 43,659 928 76,277 5,050 6,042 7,454 235,022 25,512 31,038 17,564 57,331 22,449 23,574 1,726 53,946 6,460 5,520 602,118 480,142 Analysis by fund Unrestricted funds Restricted funds 584,826 17,292 469,642 10,500 602,118 480,142 Net movement in funds 2024 2023 The nel movement in funds is slated after chargingllcreditingl.. Depreaation of owned tangible fixed assets Profit on disposal of tangible fixed assets 34,424 11,0721 25,512 Independent examlner remuneratlon Fees payable to the independent examiner 2024 2023 Independent examiner review of the annual accounts 2.000 2,000 Other services l other non-independent examiner services 500 500 Trustees None of the trustees {or any persons connected wth them) received any remuneration or benefits from the charity during the year. 12-
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 10 Employees The average monthly number of ernployees during the year was.. 2024 Number 2023 Number Charf(able activities 12 Employment costs 2024 2023 Wages and salaries Social security costs Other pènsion costs 254.801 20,483 11,148 209,657 16,730 8,635 286,432 235,022 There were no employees whose annual remuneration was £60,000 or more. 11 Othar Unrgstrlcted Unrgstrlctgd funds funds 2024 2023 VAT recjaimable 13,1071 150,8631 14,1791 150,8631 12 Taxatlon The charity is exttmpl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable objects. 13-
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 13 Tangible fixed assets Leasehold land and buildings Plant and Fixtures and equipment rittings Motor vehicles Total Cost At 1 February 2023 Additions Disposals 78,500 106,288 22,866 11,6501 14,444 3,616 64,890 264,122 26,482 11,6501 Al 31 January 2024 78,500 127,504 18,060 64,890 288,954 Depreclatlon and Impalrment Al 1 February 2023 Depreaation charged in the year Eliminated in respect of disposals 9,420 3,140 39,930 20.726 11,2221 2,955 3,283 45,491 7,275 97,796 34.424 11,2221 At 31 January 2024 12,560 59,434 6,238 52,766 130,998 Carrylng amount Al 31 January 2024 65,940 68,070 11,822 12,124 157,956 At 31 January 2023 69,080 66,358 11,489 19,399 166,326 14 Debtors 2024 2023 Amounts falling due within one year: Other debtors Prepayments 99.873 34,016 63.920 31,459 133,889 95,379 15 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Trade creditors Accruals and deferred income 5,051 3,781 35,677 3,634 13,489 18,540 43,092 14-
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 16 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 11,148 8,635 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charty in an independently administered fund. 17 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as lo how they may be used. Movomgnt In funds Income Expendlture Movgmanl In fund$ Incomo Exp8ndf(ure Balance at 1 February 2023 Balanc8 at 31 January 2024 Cafe costs Other reslricled fijnds 10,000 10,500 10,000 3.500 3,792 113,5001 13,7921 110,5001 20,500 110,5001 10,000 7,292 117,2921 Café costs Relates to a grant to cover staff costs and utilities for the Café. Other restricted funds Represents grant monies received for the purchase of food for the food market. 18 Unrestricted funds The unrestricted funds of the charty comprise the unexpended balances of donations and grants which are not subject lo spe¢ifi¢ conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes. At 1 February 2023 Incorning resources Resources At 31 January expended 2024 General funds 423,490 570,910 1580,6471 413,753 Previous year: At 1 February 2022 Incoming resources Resources At 31 January expended 2023 General funds 348,824 495,445 1418,7791 423.490 15-
LEIGH CARING KITCHEN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JANUARY2024 19 Analysis of net assets between funds Unrestrlcted Restrlcted funds funds 2024 2024 Total Unrestrlcted Restrl¢ted funds funds 2023 2023 Total 2024 2023 Fund balances al 31 January 2024 are represented by.. Tangible assets Current assetsllliabililiesl 157,956 255,797 157,956 255.797 166,326 257.164 166,326 267,164 10,000 413,753 413,753 423.490 10,000 433,490 20 Operatlng lease commltments At the reporting end date the charity had outstanding cornmitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows.. 2024 2023 Within one year Beeen two and five years In over five years 87,446 290.952 18,569 77,724 307,384 23,014 396,967 408,122 21 Related party transactlons There were no disclosable related paty transactions during the year12023 - none). 16-