Annual Report 2024-2025
Salaam Shalom Kitchen Nottingham A joint Muslim Jewish charity
Our Mission
We are a joint Muslim Jewish project founded on the belief that working together across communities and perceived boundaries helps build community cohesion and break down barriers.
Our Ethos
We bring together volunteers from many communities, to make friends and work together for social change.
The Need
The need continues to increase, as many more people are affected by food poverty. We are now serving more than 100 people every week and giving out 160+ meals, as well as providing much needed groceries.
Contents Page
Celebrating 10 years____Page 3 A message from our co-chairs___Page 6 Who we are_____Page 8 SaSh in numbers____Page 12 News and Updates___Page 14 Donations____Page 16 Our Staff_____Page 18 Structure and governance_______Page 19
Celebrating our 10[th] Year
We are so delighted to be celebrating 10 years of Salaam Shalom kitchen, as our project continues grow and expand its reach. We continue to respond to a growing level of need in the community, as the high cost of living and contributes to high levels of food poverty and stress amongst our clientele. Our tenth anniversary has coincided with new milestones for the organisation.
A new co-chair
Sajid Mohammed, stepped down as co-chair and as a steering committee member in June 2024, following our last AGM, although he remains a trustee. We thank Sajid, who co-founded Salaam Shalom Kitchen with Rabbi Tanya Sakhnovich, for his work and commitment to SaSh and wish him well with his (numerous) other obligations and projects.
We were delighted to welcome Ferzana Shan. as co-chair. In addition to being a member of the SaSh steering committee since 2017, Ferzana is Vice Chair of Himmah and Head of Training at Avon and Somerset Police. She brings experience in leadership, learning and development and enjoys poetry and playing croquet in her spare time.
New Premises
After a number of delays, SaSh moved out of its long-time home at the Bridge Centre in Hyson Green at the end of March 2025. Our new location is the new Himmah Hub, which is located just down the street from the Bridge on Gregory Boulevard in a former community centre owned by Nottingham City Council.
Although we are still adapting to the new premises, co-locating with Himmah provides a number of advantages, and the kitchen space is larger. We thank Kathleen, Stuart and Martha from the United Reform Church, which operates the Bridge Centre, for hosting us for most of our first ten years.
A Message from our Co-Chairs
Ferzana Shan Co-Chair
It is an honour to introduce myself as Co-Chair of Salaam Shalom Kitchen ( SaSh). I’m Ferzana – a long-standing steering group member, trustee, and now co-chair. As a British Pakistani woman, giving back to the city that’s given me so much is deeply important. The act of giving – of Sadaqah – whether through time, effort or kindness, is at the heart of what we do at SaSh.
Karen Worth Co-Chair
I am so proud that we are celebrating 10 successful years of Salaam Shalom Kitchen. We started this as a small local project thinking that it might run for a year or two at most… and here we are all these years later. Tikkun Olam (helping to repair our damaged world) and gemillut chassidim ( acts of loving kindness) are central teachings to me as a Jewish woman, and I am so delighted to be able to tangibly put this into practice at SaSh kitchen.
From both of us…
We have watched SaSh grow from a small community café into a vital service. Post-Covid and through the ongoing costof-living crisis, the need in our community has only deepened. Alongside hot meals in a warm, welcoming café environment, we now offer groceries, through Fareshare and direct supermarket collections, which has become a lifeline for many.
None of this would be possible without our incredible volunteers, who cook, shop, set up, serve, and clean. They welcome guests, pour teas, and prepare meals to eat in or take
away. They drive to collect the food from supermarkets all over Nottingham and also from Fareshare. Behind them are trustees and steering group members who work tirelessly to keep everything running, and our amazing paid staff team, who do so much on very few paid hours. It’s a huge operation powered entirely by community spirit.
At the core of SaSh is something truly special: a MuslimJewish partnership. We cannot overstate its importance. In a world often marked by division, we come together to model something different – shared purpose, mutual respect, and unity in action.
Looking ahead, our vision is to continue this work – not just with food, but with dignity, warmth, and hope. We remain grounded in service and solidarity.
We’re deeply grateful to our funders and donors who walk alongside us, who believe in our ethos, and who are as moved as we are by the growing need in this city. Their support makes this all possible.
Thank you for being part of the journey.
Our Objectives Our main objective is to help to relieve food poverty in Nottingham and also to help break down isolation and loneliness for service users, by providing a warm and friendly environment every week for people to attend for a hot meal and to build connections and friendships.
We work to build cohesion and understanding primarily between the Muslim and Jewish Community in Nottingham but also building links with other faith and non-faith groups.
Our Activities
Each week people work together preparing and cooking food and creating a friendly welcoming environment for our guests. Working together cooperatively in this way allows us to understand each other better and build cohesion between individuals and groups.
It allows many groups and individuals who would not otherwise mix or get to know each other to build better understanding and friendships. Students are enabled to integrate and be involved in the community in which they are living and to give back to that community.
This year the demand has continued to grow and we are serving around 160+ hot meals each week, including take-out meals. We have many regulars who attend every week and who have developed friendships/connections with others who attend the project. The people attending have continued to expand over the past year and has included many more families and people from different communities.
Every Wednesday between 5-7 pm we provide a hot meal to people from the local community, who are in need. Anyone is welcome to attend. No one is turned away nor do they have to provide evidence of need. People have diverse range of needs and issues, including: food poverty, mental health issues, substance misuse issues, asylum seekers and refugees, recent immigrants from Eastern Europe especially Poland, Lithuania and Ukraine, and Roma community, many of whom speak little English. Elderly and isolated individuals also attend.
Although most of our guests are adults, an increasing number of families with children are making use of our service, as the cost-of-living crisis hits more people. People are signposted from other organisations such as Nottingham Refugee Forum (NNRF), Prostitute Outreach workers (POW), Framework, local GPs and community groups.
Our Amazing Volunteers
We have volunteers from lots of different organisations and also many individuals not aligned to organisations. Groups include but are not limited to: Catholics from St Barnabus Cathedral; Trent and Nottingham University students; Nottingham Fire and Rescue Service, Nottingham Liberal Synagogue and several different Muslim organisations including Himmah, Nottingham Muslim Women’s network and Pakistan Forum. Many individuals come regularly every week to volunteer.
Our volunteers work to help prepare and cook food under the guidance of our chef; a group who sort and give out the donated groceries; a team to serve the food and hot drinks at the Himmah Hub. We also have a team of drivers to collect donated food from supermarkets and Fareshare.
We are entirely dependent on the excellent work done by our volunteers, and we couldn’t run the project without them.
Each week there are approximately 30 people involved in helping provide the service. Over the period this report covers we have had more than 60 different individuals volunteer. Many are regular but some are ad hoc. Volunteering goes both ways as it is extremely enjoyable and rewarding to work at SaSh, and people continue to come back to help, as they get a lot out of it.
Each week people work together preparing and cooking food, and creating a friendly welcoming environment for our guests. Working together cooperatively in this way allows us to understand each other better and build cohesion between individuals and groups. It allows many groups and individuals
who would not otherwise mix or get to know each other to build better understanding and friendships.
Some of our ‘guests’ also volunteer at the project so the barrier between workers and service users is blurred and this helps with cohesion and breaking down barriers. We are working on a clear process to make this pathway more accessible and transparent.
What our volunteers and guests are saying asty cooked food which is really bealthy, and a really good range. Not only can you eat inside but you can take it away and have a meal for another day. You get an awfill lot here for nothing" _ NICK guest I don't come for the foo(L but I necd the company. This is the only timc I sce peopl¢ all week. --Anonymous, giiest Tcamwork and the interaction with the guests is the reason I come. There is a great variety of food we get donated and it's always exciting to see what's been delivered. ..Graha volunteer There's so much hate in the world and it's just beautiful to be able to do something which brings comrnunities together. --Luke volunteer. The food is tasty. Staff are really friendly. I feel safe here- even though I have depression and anxiety. It's the only place I come now. I get enough food to last me. It's great that it's a hot meal and also a food bank. --mari& guest It's so nice to see people smiling. You make us feel so welcome. -Anonymous. guest Helps me feed myself as I work on zero hours contract and some weeks I get no money. I would be living on beans on toast if it wasn't for this place. This is delicious and the healthiest mcal l eAt all week It helped a lot when I was homeless. -Julian. GuesL
This place gives me hope and makes me happy and everyone here is so lovely and non-judgemental. People just want to help each other. -Asher, (student) volunteer. Very nice dinner today. -Ircnc guest I enjoy volunteering at SASH because it feels like I'm making a tiny little differ¢n¢e in the lives of people who really need it. I've always found it really hard when I see 0p1¢ facing homelesSnes1t gives me this overwhelming feeling of hopelessness. and I wanted to do something to help. I also like the social side of volunteering. There's something very uplifting about chopping vegetables together and having those chats where we somehow end up putting the world to rights! --Justyna. volunteer I like the idea behind this project. Meeting people from different religions and backgrounds. The mcal is really central - getting people to sit down and eat together. -virgini4 volunteer. I meet friends here. Enjoy the food and lots of coffee. The staff are really nice. -sam, guest
Achievements and Performance During the period between April 202 March 22, 2025,. 4CI))+ hot ffals kyepared 150.160 deficious meab made every Wedn&, all ar round 5P)) k4 ofsupernllrketfood jU5 smd frcth YdSte- ooked11n away 9>125 peo* thrnu8h the do0 each week More than 60 peWe haht bdunIeed with u5
Salaam Shalom Kitchen in the Community
Events with the High Sheriff
Nick Rubins who held the office of High Sheriff of Nottinghamshire in 2024-25, chose Salaam Shalom Kitchen as one of his two charities for the year.
Ferzana and Karen – Salaam Shalom Kitchen’s co-chairs spoke to a packed audience at Southwell Minster at the Kings Birthday Celebration in June 2024.
There were two other High Sheriff events over the year, including a charitable donor event with Forever Notts in February 2025 and the High Sheriff’s farewell tea where SaSh Kitchen was given a High Sheriff’s award along with individual awards for Ferzana and Karen in March 2025
As a result of Nick spreading the message about our great project, and inviting more volunteers, we received a lot of interest, and made some new connections.
Salaam Shalom Kitchen supports sustainable development
On November 6, 2024, SaSh Co-Chairs Karen Worth and Ferzana Shan appeared on the SDG Vision podcast. As part of a wide-ranging discussion with host Pierre Jones, they spoke about the project’s alignment with the Sustainable Development Goals (SDGs) –outlined in 2015 by the United Nations General Assembly as part of the 2030 Agenda for Sustainable Development.
You can view it here:
= https://www.youtube.com/watch?v PIfveIyGg_o
Other events
In February 2025, SaSh became champions of the Warm Welcome Spaces campaign, which aims to keep people warm through the winter through a movement that connects individuals and communities across the country all year round. We have attended their online sessions.
Karen Worth gave a talk about what we do at SaSh to Nottingham University students at their parliamentors meeting in March 2025.
The project continues to develop its links with other organisations and has continued to build its high standing and profile, within the community and the city of Nottingham.
Donations and your support
We have received small financial donations throughout the year from individuals and organisations and have maintained a healthy bank balance.
We are grateful to Sherwood Open Gardens in June 2024 for their amazing donation of £4,000, raised from people paying to visit the gardens, sale of refreshments and plants and donations made by individuals.
We are also very grateful to Nick Rubins, High Sheriff of Nottinghamshire 2024-25. We received £732 donations from his charity events.
St. Andrew’s with Castle Gate United Reformed Church organised an evening of Middle Eastern food in Nov 2024 which 80 people attended and donated £375 to SaSh from the event.
In 2024-25 we also received very welcome donations from the following organisations: Artemis Trust £4000 Termate £900 Benevity £170
We have continued to keep our costs as low as possible by using donations from as many people/ agencies as possible. Food costs are kept extremely low by using surplus supermarket food donations and (purchasing) food from Fare Share.
This also helps with our goal of sustainability and to be as eco-friendly as possible.
We rely on donations and it is particularly helpful when people sign up to donate regularly. Even £5 or £10 a month would make a big difference. To set up either a one-off or regular donation please go to: https://cafdonate.cafonline.org/18557#!/DonationDetails
Our Staff
This year, we welcomed a new member of staff, Sara, who started in June 2024 as Project and Volunteer Coordinator. She has made a huge difference to the project with her boundless energy and enthusiasm. She continues to develop our volunteer support and recruitment.
Nic, our wonderful Operations Coordinator continues to be a marvel working tirelessly every Wednesday to keep the afternoon session on track, and also organises the supermarket pick-ups and deliveries.
We continue to employ our talented chef Tali, who plans delicious and nutritious meals each week made from mainly supermarket surplus, directing the many volunteers to help in preparation.
We have also added a number of temporary and guest chefs, including Sergio, Sam, Rezi and the Nottingham Muslim Women’s Network, to fill in for Tali when she is unavailable.
Structure, Governance and Management Type of governing document – Constitution Charitable incorporated organisation Trustee selection methods - Appointed by existing trustees.
Trustees
Karen Worth Co-chair Ferzana Shah Co-chair Sajid Mohammed Tanya Sakhnovich Eve Cina Andrea Chipman David Bogod Mumtaz Baig
Steering group
Our steering group is the engine that keeps the project working. We meet monthly to consider both strategic and operational activities. There are 2 steering group members present each week at SaSh to help ensure the session runs smoothly.
The steering group is: Abdul Aziz, Andrea, David, Eve, Ferzana, Karen and Mumtaz,
We are delighted to have welcomed AbdulAziz Ahmed onto our steering group. He has been really helpful in working with us on governance and policy development.
Other specific roles held by the steering group this year are: Treasurer- Karen Worth
Secretary- Mumtaz Baig
Other members of the group take on various other significant areas of responsibilities eg Website, fareshare liason, rota etc. We thank the steering group for the many hours they have given to SaSh and their steadfast support and vision.
Financial Review
Our overall costs for the year 2024-2025 were £28,818. The charity’s reserve policy is to aim for at least 4 months running costs in reserve. This equates to approx. £9666. Our end of year financial position £16,608
We anticipate that our costs in the coming year will continue to increase due to the increase in food costs and wages. We receive regular small individual donations and occasional more sizeable donations from groups. We have had fewer large donations this year and not received any grants, so our reserves have depleted. We are now in process of applying for grants for the coming year.
For further information on the accounts, they are available on the charity commission website.
We have used Charities Aid Foundation (CAF) for donations and receive regular and one-off donations from both individuals and groups via this. Gift Aid is therefore automatically collected.
- If you would like to donate either by a one off or regular donation please go to: https://cafdonate.cafonline.org/18557#!/DonationDetails
SALAAM SHALOM KITCHEN
REGISTERED CHARITY NUMBER 1168732
FINANCIAL STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025
Solutions Accountants & Financial Services Ltd
149 Radford Road, Nottingham NG7 5EH, Tel/Fax 0115 8224993 www.solutionsaccountants.co.uk, e-mail info@solutionsaccountants.co.uk
SALAAM SHALOM KITCHEN FINANCIAL STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025
| CONTENTS | PAGE |
|---|---|
| GENERAL INFORMATION | 1 |
| TRUSTEES ANNUAL REPORT | 2,3 |
| INDEPENDENT EXAMINATION REPORT | 4 |
| STATEMENT OF FINANCIAL ACTIVITIES | 5 |
| BALANCE SHEET | 6 |
| NOTES FORMING PARTS OF FINANCIAL STATEMENTS | 7,8,9 |
SALAAM SHALOM KITCHEN
FOR THE YEAR ENDED 31ST MARCH 2025
Trustees
Ms. Karen Worth (Co-chair) Ms. Ferzana Shan (Co-chair) Mr. Sajid Mohammed Ms. Mumtaz Baig Mr. David Bogod Ms. Eve Cina Ms. Andrea Chipman Rabbi Tatsiana Sakhnovich
Charity registration Number
1168732
Registered Office
SALAAM SHALOM KITCHEN 54 Watcombe Circus Sherwood Nottingham NG5 2DT
Bankers
LloydsTsbBankPlc MarketSquareHouse Old Market Square Nottingham NG1 6FD
Independent Examiners
Solutions Accountants & Financial Services Ltd 149 Radford Road Nottingham NG7 5EH www.solutionsaccountants.co.uk
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SALAAM SHALOM KITCHEN
FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEE'S ANNUAL REPORT
The trustees present their report and accounts for the year ended 31st March 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document the Charities Act 2011 and the Statement of Recommended Practice:Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102 issued in 2014.
Principal activities
The organisation has a charitable status, and the main objective is the prevention or relief of poverty in the UK by providing a soup kitchen to individuals who could not otherwise provide for themselves with our aim of improving the conditions of life of such people.
Tax status
Salaam Shalom Kitchen is a registered charity and exempt from any corporation Taxes or income tax.
Recruitment and training of Trustees
The Board of Trustees consists of seven members who are recruited from within the community. Role descriptions are issued to each trustee and a full induction is given setting out the obligations of a trustee. All the trustees are issued with a copy of the Charity Commission's guide 'The Essential Trustee'.
Organisational structure
The Charity is principally UK based, and its registered office is in Nottingham. The Charity has no partner organisations with whom it delivers its programmes in Nottingham
Financial review
Principal sources of funding
The principal source of funding for the Charity is Donations and Grants/Compaigns from the community.
Reserves policy
The Trustees have established a policy whereby, given the charity's present level and nature of activities, the restricted funds not committed or invested in intangible and tangible fixed assets ("the free reserves") held by the Charity. At this level the Trustees feel that they would be able to continue the current activities the current activities of the Charity in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced as activities changed.
The level of free reserves (if any) will be held at the balance sheet which reflects the funds received by donors or other funders shortly before the year end which were utilised early in the new year. In addition, these donations are retained and utilised systematically to support necessary projects during the next twelve Months.
Conti..
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SALAAM SHALOM KITCHEN
FOR THE YEAR ENDED 31ST MARCH 2025
Statement of Trustees' responsibilities
The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and the income and expenditure of the charity for that period.
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 accounting 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;
· 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 adequate accounting records that are sufficient to show and explain the charity’s transactions and 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 applicable Charity (Accounts and Reports) Regulations, 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.
24/06/2025
Ms. Karen Worth (Co-chair) TRUSTEE On the behalf of all Trustees
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SALAAM SHALOM KITCHEN
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accounts of the charity, which are set out on page 5 & 6.
Respective responsibilities of trustees and Examiner
The trustees of Salaam Shalom Kitchen are responsible for the preparation of the accounts, the trustees consider that an Audit is not required for this year under section 144(2) of the Charities Act 2011 and that an Independent examination is needed.
It is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act
-
Follow the procedure laid down in the general direction given by the charity commissioners under section 145(5)(b) of the 2011 Act; and
State whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given 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 you as trustees concerning and 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 matters set out in the statement below.
Our work was conducted in accordance with the statement of standards of reporting accountants, and so our procedures consisted of comparing the accounts with the accounting records kept by the charity, and making such limited enquires of the officers of the charity as we considered necessary for the purpose of the reporting. These procedures provided only the assurance expressed in our opinion.
In connection with my examination, no other matters has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirement: . to keep accounting records in accordance with section 130 of the 2011 Act and . to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
QAZI NAVEED
---------------------------------------------------------------Qazi Naveed Arshad Solutions Accountants & Financial Services Ltd 149 Radford Road Nottingham NG7 5EH
24/06/2025
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SALAAM SHALOM KITCHEN REGISTERED CHARITY NUMBER 1168732 FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF FINANCIAL ACTIVITIES
| Note INCOME AND ENDOWMENTS FROM CAF regular and one off donations Gift Aid Other organisation donations Grants and campaigns Misc/Refunds Bank Interest Total Incoming Resources EXPENDITURE ON Cost of generating funds Charitable activities 1 Governance costs 2 TOTAL NET ( EXPENDITURE) Investment (deficits)/surpluses Net Movement in funds before Transfers Gross Transfers between funds Net ( Expenditure for the year ) Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total funds Funds Funds 2025 £ £ £ 3,260 - 3,260 567 - 567 10,407 - 10,407 - - - 698 - 698 695 - 695 |
Total Funds 2024 £ 3,341 497 23,180 524 58 - |
|---|---|---|
| 15,626 - 15,626 |
27,601 | |
| 15,175 - 15,175 13,973 - 13,973 |
7,056 17,537 |
|
| 29,148 - 29,148 |
24,593 | |
| (13,522) - (13,522) |
3,008 | |
| - - - - - - - - (13,522) - - 29,375 |
- | |
| - | ||
| 3,008 26,367 |
||
| - - 15,853 |
29,375 |
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SALAAM SHALOM KITCHEN BALANCE SHEET REGISTERED CHARITY NUMBER 1168732
AS AT MARCH 31, 2025
| Notes 2025 £ Current Assets Debtors - Cash at Banks and in hand 4 16,608 Total Assets 16,608 Creditors: Amounts Falling due 5 755 within one year Total Assets less current liabilities Long Term Liabilities Net Assets: Total Assets less Total Liabilities FUNDS Accumulated Surplus Account 3 TOTAL FUNDS |
Notes | 2025 | 2025 £ 15,853 15,853 - 15,853 15,853 15,853 |
2024 | |
|---|---|---|---|---|---|
| £ - 16,608 |
£ - 29,800 |
||||
| 16,608 | 29,800 | ||||
| 425 29,375 29,375 - |
|||||
| 29,375 | |||||
| 29,375 | |||||
| 29,375 |
EXEMPTION STATEMENT
The trustees of Salaam Shalom Kitchen are responsible for the preparation of the accounts, the trustees consider that an Audit is not required for this year under section 144(2) of the Charities Act 2011 and that an Independent examination is needed.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime set out in Part 15 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 and Charities Act 2011 with respect to accounting records and preparation of accounts. These financial statements were approved by the Board of Trustees and are signed on their behalf by:
Ms. Karen Worth (Co-chair) TRUSTEE 24/06/2025
The notes on page 7,8,9 form part of this financial statement.
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SALAAM SHALOM KITCHEN Notes forming part of these financial statements FOR THE YEAR ENDED 31ST MARCH 2025
Notes
ACCOUNTING POLICIES
Statement of compliance
The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
Basis of preparation
Himmah meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Income and endowments
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
-
. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.
-
. HMRC Gift aid has been claimed .
Information regarding trustees and employees remuneration
The trustees received no remuneration in the year (2024 - 25).
The average number of people employed by the charity during the year was two (2024-25).
Tax status
Salaam Shalom Kitchen has a charitable status hence do not attract any Taxes.
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Notes forming part of these financial statements (continued) FOR THE YEAR ENDED 31ST MARCH 2025
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable incorporated organisation for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
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Notes forming part of these financial statements FOR THE YEAR ENDED 31ST MARCH 2025
Notes
| Notes | ||
|---|---|---|
| Net incoming resources Net incoming resources are stated after charging: 1 Charitable activities Food provided by Salaam Shalom Kitchen Take Away Packaging Warm clothing Direct Rent Cost Subcontract Cost Equipment 2 Governance cost Subcontract Cost Wages Rent Volunteer expenses Publicity/IT Miscellaneous Insurance Equipment Accountancy Notes 3 Accumulated Surplus Account Opening Balance 06/04/2024 Deficit/Surplus 05/04/2025 Balance 4 Closing Balance Current a/c Saving a/c 5 Short term liabilites Accountancy Total s/t liabilites |
£ £ £ Un-restricted Restricted |
|
| 2025 2025 6,370 - 2,083 - 147 - 4,900 - 1,600 - 75 - |
2024 4,302 2,392 362 - - - |
|
| 15,175 - 7,056 |
||
| 2025 2024 5,997 9,509 5,266 - - 4,800 372 643 770 411 3 3 810 548 - 1,198 755 425 13,973 17,537 2025 2024 29,375 26,367 (13,522) 3,008 15,853 29,375 5,934 9,800 10,674 20,000 16,608 29,800 755 425 755 425 |
-9