**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.
- 1 -
## **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
- 2 -
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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.
- 3 -
## **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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 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
- 4 -
## **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.
- 5 -
## **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**
- 6 -
## **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.
- 7 -
## **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.
- 8 -
## **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.
- 9 -
## **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|
- 10 -
## **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|-|
- 11 -
## **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.
- 12 -
## **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.
- 13 -
## **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|
- 14 -
## **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|
- 15 -
## **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).
- 16 -