Charity Registration No. 1164347
LEIGH CARING KITCHEN
'THE BRIDGE AT LEIGH'
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
LEIGH CARING KITCHEN
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Frank Bowker - Chair | |
|---|---|---|
| Dorothy Margaret Bowker - Treasurer | ||
| Elizabeth Joanne Thompson - | ||
| Secretary | ||
| Peter Alan Rowlinson | ||
| Lee Fogg | (Appointed 6 August 2024) | |
| Emma Louise Jones | ||
| Key management | Andrew Roberts - Operations Manager | |
| Catherine Roberts - Food Services Manager | ||
| Charity number | 1164347 | |
| Principal address | 6 The Avenue | |
| Leigh | ||
| Lancashire | ||
| WN7 1ES | ||
| Registered office | 6 The Avenue | |
| Leigh | ||
| Lancashire | ||
| WN7 1ES | ||
| Independent examiner | Peter Atkinson F.C.A. | |
| JS. Accountants and Business Advisors Limited | ||
| James House | ||
| Yew Tree Way | ||
| Warrington | ||
| Cheshire | ||
| WA3 3JD | ||
| Bankers | NatWest | |
| 32 Market Street | ||
| Leigh | ||
| Lancashire | ||
| WN7 1DX |
LEIGH CARING KITCHEN
CONTENTS
| Page | |
|---|---|
| Trustees report | 1 - 2 |
| Statement of Trustees responsibilities | 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 16 |
LEIGH CARING KITCHEN
TRUSTEES REPORT
FOR THE YEAR ENDED 31 JANUARY 2025
The trustees present their annual report and financial statements for the year ended 31 January 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO constitution, 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
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, Wigan 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 redistribution in the community to reduce waste and raise environmental awareness.
Our aim is to 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 preservation of the environment for the public benefit by the promotion of food waste reduction and fast-moving consumer goods waste reduction by redistributing goods to people in low-income households. Also, the promotion of good health and nutrition by providing affordable access to, and supplying, a healthy and balanced diet and providing advice and education on a healthy and balanced diet. Finally providing usable space for other community-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 its work in the reporting period. The trustees report the success 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 its 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 activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. The charity continues to be a Living Wage Employer.
The board agree strategic goals and reviews its own operation, effectiveness, and governance. The trustees 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 poverty in low-income families, the reduction of waste and the promotion of good health and nutrition. These activities are undertaken to further Leigh Caring Kitchen’s charitable purposes for the public benefit.
Leigh Caring Kitchen is a membership model whereby families with low disposable income will be offered the opportunity to obtain a basket of food at an affordable price that otherwise would go to waste. We also encourage membership from families concerned about food waste who also wish to support the charity. We are seeing an increased demand for our services and increase the amount of frozen food we can offer.
Leigh Caring Kitchen opened a new Cafe Tea Junction in December 2023 in a new building to utilise the food from the Food Shop and host events and support to the community. We continue to run a weekly Crochet group plus other activities. Our new warehouse opened in December 2022 has proved to be an ever-increasing asset to give us more storage and freezer capacity to store even more food. Our 18-tonne truck is an invaluable item in our ability to collect increased quantities of food from food industry partners. The food and goods which Leigh Caring Kitchen offers are surplus for many reasons. Without an outlet such as Leigh Caring Kitchen they would have been used in animal feed, in energy generation or would have gone to landfill. This means we use the food we receive and have very little waste.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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LEIGH CARING KITCHEN
TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
Achievements and performance
The charitable aim of Leigh Caring Kitchen is to 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. We were honoured to be recognised for our work by receiving the Queen's Award for Voluntary Service in 2021, with special recognition during Covid.
Financial review
The Board of Trustees have reviewed the charity's finances and will endeavour to maintain reserves in unrestricted funds of at least 6 months committed expenditure.
At 31 January 2025, the charity was operating in accordance with this policy and had carried forward bank funds of £65,169 plus £118,577 in a reserve account.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a charitable incorporated organisation, established for the prevention or relief of poverty. It registered as a charity on 10 November 2015.
The trustees who served during the year and up to the date of signature of the financial statements were: Frank Bowker - Chair
Dorothy Margaret Bowker - Treasurer Elizabeth Joanne Thompson - Secretary David William Hughes (Resigned 11 July 2024) Peter Alan Rowlinson Lee Fogg (Appointed 6 August 2024) Emma Louise Jones
None of the trustees have a beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Trustees report was approved by the Board of Trustees.
Frank Bowker - Chair
28 November 2025
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LEIGH CARING KITCHEN
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 JANUARY 2025
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 Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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LEIGH CARING KITCHEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LEIGH CARING KITCHEN
I report to the trustees on my examination of the financial statements of Leigh Caring Kitchen (the charity) for the year ended 31 January 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements 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 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Peter Atkinson F.C.A.
JS. Accountants and Business Advisors Limited
James House Yew Tree Way Warrington Cheshire WA3 3JD Date: ............................ 28 Nov 2025
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LEIGH CARING KITCHEN
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JANUARY 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and legacies 2 16,391 51,760 Charitable activities 3 512,535 - Other trading activities 4 76,637 - Investments 5 2,369 - Other income 6 6,115 - Total income 614,047 51,760 Expenditure on: Charitable activities 7 638,649 51,760 Other 12 - - Net income/(expenditure) 638,649 51,760 Net expenditure for the year/ Net movement in funds (24,602) - Fund balances at 1 February 2024 413,753 - Fund balances at 31 January 2025 389,151 - |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 68,151 13,860 7,292 512,535 509,825 - 76,637 45,841 - 2,369 1,384 - 6,115 - - 665,807 570,910 7,292 690,409 584,826 17,292 - (4,179) - 690,409 580,647 17,292 (24,602) (9,737) (10,000) 413,753 423,490 10,000 389,151 413,753 - |
Total 2024 £ 21,152 509,825 45,841 1,384 - 578,202 602,118 (4,179) 597,939 (19,737) 433,490 413,753 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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LEIGH CARING KITCHEN
BALANCE SHEET
AS AT 31 JANUARY 2025
| Notes Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds |
2025 £ 47,460 186,289 233,749 (22,704) |
£ 178,106 211,045 389,151 389,151 389,151 |
2024 £ 133,889 140,448 274,337 (18,540) |
£ 157,956 255,797 |
|---|---|---|---|---|
| 413,753 | ||||
| 413,753 | ||||
| 413,753 |
The financial statements were approved by the Trustees on 28 November 2025
Frank Bowker - Chair Trustee
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1 Accounting policies
Charity information
Leigh Caring Kitchen is a charitable incorporated organisation in England and Wales. The registered office address is 6 The Avenue, Leigh, Greater Manchester, WN7 1ES.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's CIO constitution, 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions 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 entitled to it after any performance conditions have been met, 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 received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated 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.
Where resources expended relate to a specific activity, the cost has been directly allocated to that activity when the amount is paid.
Support costs have been allocated to the activities on a basis consistent with the level of direct expenditure incurred on each activity, excluding voluntary income in respect of donations and legacies.
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
1 Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold land and buildings 4% per annum straight line basis Plant and equipment 25% - 33% per annum reducing balance basis Fixtures and fittings 25% per annum reducing balance basis Motor vehicles 25% 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 the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net 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 price 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 rate 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 to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
1 Accounting policies
(Continued)
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 its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at 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-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at 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 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
2 Donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 4,671 - Grants 11,720 51,760 16,391 51,760 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 4,671 13,860 - 63,480 - 7,292 68,151 13,860 7,292 |
Total 2024 £ 13,860 7,292 |
|---|---|---|
| 21,152 |
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
3 Charitable activities
| Food market | Food market | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Incoming resources from charitable activities | 512,535 | 509,825 |
4 Income from other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Membership fees | 5,960 | 6,704 | |
| Cafe income | 34,677 | 2,837 | |
| Rental income | 36,000 | 36,300 | |
| Other trading activities | 76,637 | 45,841 | |
| 5 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 2,369 | 1,384 | |
| 6 | Other income | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other income | 6,115 | - |
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
7 Expenditure on charitable activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 331,042 | 286,432 | |
| Depreciation and impairment | 44,561 | 34,424 | |
| Food purchases | 10,515 | 36,358 | |
| Light & Heat | 77,374 | 39,425 | |
| Travel expenses | 48,584 | 43,980 | |
| Administrative expenses | 25,813 | 22,089 | |
| Relocation & repairs | 21,685 | 43,659 | |
| Selling expenses | - | 928 | |
| Rent & rates | 103,912 | 76,277 | |
| Professional fees | 4,969 | 5,050 | |
| Bank charges | 2,260 | 6,042 | |
| Cafe expenses | 19,694 | 7,454 | |
| 690,409 | 602,118 | ||
| Analysis by fund | |||
| Unrestricted funds | 638,649 | 584,826 | |
| Restricted funds | 51,760 | 17,292 | |
| 690,409 | 602,118 | ||
| 8 | Net movement in funds | 2025 | 2024 |
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Depreciation of owned tangible fixed assets | 44,561 | 34,424 | |
| Loss/(profit) on disposal of tangible fixed assets | - | (1,072) | |
| 9 | Independent examiner remuneration | ||
| Fees payable to the independent examiner | 2025 | 2024 | |
| £ | £ | ||
| Independent examiner review of the annual accounts | 2,000 | 2,000 | |
| Other services | |||
| All other non-independent examiner services | 500 | 500 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
11 Employees
The average monthly number of employees during the year was:
| Charitable activities Employment costs Wages and salaries Social security costs Other pension costs |
2025 Number 16 2025 £ 308,344 17,338 5,360 331,042 |
2024 Number 12 |
|---|---|---|
| 2024 £ 254,801 20,483 11,148 |
||
| 286,432 |
There were no employees whose annual remuneration was £60,000 or more.
12 Other
| Net loss on disposal of tangible fixed assets VAT reclaimable |
Total Unrestricted funds 2025 2024 £ £ - (1,072) - (3,107) - (4,179) |
Total Unrestricted funds 2025 2024 £ £ - (1,072) - (3,107) - (4,179) |
|---|---|---|
| (4,179) |
13 Taxation
The charity is exempt from tax 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 to its charitable objects.
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
| 14 Tangible fixed assets Leasehold land and buildings Plant and equipment Fixtures and fittings £ £ £ Cost At 1 February 2024 78,500 127,504 18,060 Additions - 64,711 - At 31 January 2025 78,500 192,215 18,060 Depreciation and impairment At 1 February 2024 12,560 59,434 6,238 Depreciation charged in the year 3,140 31,088 3,058 At 31 January 2025 15,700 90,522 9,296 Carrying amount At 31 January 2025 62,800 101,693 8,764 At 31 January 2024 65,940 68,070 11,822 15 Debtors Amounts falling due within one year: Other debtors Prepayments 16 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Accruals and deferred income |
Motor vehicles £ 64,890 - 64,890 52,766 7,275 60,041 4,849 12,124 2025 £ 19,258 28,202 47,460 2025 £ 5,002 14,052 3,650 22,704 |
Total £ 288,954 64,711 |
|---|---|---|
| 353,665 | ||
| 130,998 44,561 |
||
| 175,559 | ||
| 178,106 | ||
| 157,956 | ||
| 2024 £ 99,873 34,016 |
||
| 133,889 | ||
| 2024 £ 5,051 - 13,489 |
||
| 18,540 |
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
17
| Retirement benefit schemes | ||
|---|---|---|
| 2025 | 2024 | |
| Defined contribution schemes | £ | £ |
| Charge to profit or loss in respect of defined contribution schemes | 5,360 | 11,148 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
18 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 to how they may be used.
| Movement | in funds | Movement | in funds | ||||
|---|---|---|---|---|---|---|---|
| Balance at | Income | Expenditure | Balance at | Income | Expenditure | Balance at | |
| 1 February | 1 February | 31 January | |||||
| 2023 | 2024 | 2025 | |||||
| £ | £ | £ | £ | £ | £ | £ | |
| Cafe costs | 10,000 | 3,500 | (13,500) | - | - | - | - |
| Other | |||||||
| restricted | |||||||
| funds | - | 3,792 | (3,792) | - | 51,760 | (51,760) | - |
| 10,000 | 7,292 | (17,292) | - | 51,760 | (51,760) | - |
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.
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 February 2024 Incoming resources Resources expended At 31 £ £ £ General funds 413,753 614,047 (638,649) Previous year: At 1 February 2023 Incoming resources Resources expended At 31 £ £ £ General funds 423,490 570,910 (580,647) |
January 2025 £ 389,151 |
|---|---|
| January 2024 £ 413,753 |
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LEIGH CARING KITCHEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
20 Operating lease commitments
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| Within one year Between two and five years In over five years |
2025 £ 87,446 213,106 8,969 309,521 |
2024 £ 87,446 290,952 18,569 |
|---|---|---|
| 396,967 |
21 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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