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← Be Enriched Elements

2024-09-30-accounts

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Trustees’ Annual Report for the period

From 01/10/2023 Period start date To Period end date

31/09/2024

Charity name: Be Enriched Elements

Charity registration number: 1170219

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 •
To prevent and relieve poverty, and
to relieve and assist people from
socially and economically
disadvantaged communities who are
in need by reason of financial
hardship, by delivering free
community meals and by advancing
health and nutrition education for the
public benefit.
•
To relieve, assist and provide support
for people in need by reason of
disability or disadvantage by
providing free therapeutic sessions
for the public benefit
•
For the public benefit, to relieve
those in need by reason of youth,
age, financial hardship or other
disadvantage, and to advance
education through expeditions
carried out in the UK and abroad for
the purpose of providing experiential
learning and non-formal education
and developing individual
competencies, skills and
understanding.
•
For the public benefit, to relieve
those in need by reason of youth,
age, financial hardship or social of
economic disadvantage and to
advance education through learning
opportunities and non-formal
education and mentoring
programmes for and with young
people, which promote participation
and integration in society and the
development of key personal skills.
Summary of the main
activities in relation to those
purposes for the public
benefit, inparticular, the		 Para 1.17 and
1.19		 Food Bus project
HAF programme

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

activities, projects or services
identified in the accounts.		 Community Canteens
Volunteering to encourage employment and
support education
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The Charities Act 2011 requires the trustees
to prepare financial statements for each
financial year which give a true and fair view
of the state of a/airs of the charity and of the
incoming resources and application of
resources of the charity for that period. In
preparing these financial statements, the
trustees are required to:
•
select suitable accounting policies
and apply them consistently; observe
the methods and principles in the
Charities SORP (FRS 102);
•
make judgments and accounting
estimates that are reasonable and
prudent;
•
state whether applicable accounting
standards have been followed,
subject to any material departure

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 We had a total of 954 volunteers during the
reporting period. 6% increase in volunteer
numbers from previous reporting period.
24 corporate volunteer partners.
Our volunteers helped us cook and serve
over 12,000 plates of food from our
community canteens.
Other

Achievements and Performance

SORP reference

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The food bus project has expanded as we
launched our food float – an all-electric milk
float used now to drive food into hard-to-
reach areas so more residents can purchase
low-cost groceries.
The food bus project ran 160 stops in 5 new
locations and saw a 300% increase in fruit
and vegetable sales.
The team also ran successful HAF projects,
feeding children during school holidays. 159
children attended our HAF summer clubs,
taking part in activities and making their own
food.
Our three canteen sessions ran smoothly,
with 145 sessions conducted during the
reporting period. We served 12,000 plates of
food to our guests.
89% of guests reported making new
friendships at the canteens and reported an
increased intake of fruit and vegetables from
those attending.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The Trustees review the policy on reserves
and set targets at least once per annum with
reference to the guidance and terminology
published by the Charity Commission. The
policy is also reviewed, when warranted by
changes in risk assessment or business
plans. The review includes unrestricted
funds, designated funds and tangible fixed
assets.
Reserve amount equates to 3 months
running costs.
Amount of reserves held Para 1.22
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23
Additional information (optional)
Youmay choose toincludefurtherstatements		 Additional information (optional)
Youmay choose toincludefurtherstatements		 whererelevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 The charity’s income was derived from
primarily grants. The charity also received
funds through several fundraising campaigns
and donation pages.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Association Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Charitable Incorporated Organisation
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 We have an open application to the public
involving a cover letter and a CV.
Appointments are made after an interview
with the Chair and CEO and confirmed at the
subsequent Trustee meeting. The charity is
managed by a unitary board of trustees. The
Executive trustee is the CEO. The
Nonexecutive trustees are appointed by the
other trustees.
Additional information (optional)
Youmay choose toincludefurtherstatements		 whererelevant about:
Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51 Major decisions are made by the Charity
Trustees at quarterly Board Meetings. Day to
day management of the Charity’s affairs and
line management of staff is delegated to the
Chief Executive Officer.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51 The charity has a shared staffing agreement
with Brixton People’s Kitchen.
Other

Reference and Administrative details

Charity name Be Enriched Elements
Other name the charity uses BeEnriched
Registered charity number 1170219
Charity’s principal address 98 Charlmont Road
London
SW179AB

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee(if any)
Sarah Coulson
Terence Mitchison
Alice Reid
KatyGallagher
Adelynne Akinola
Rohan Mistry

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83

Declarations

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

Signed on behalf of the charity’s trustees

DocuSignedby: Signedby:
Signature(s) Signature(s)
DocuSigned by:
Kola. Mis		 Signed by:
Saral. Coulsow.
Full name(s) Full name(s)
Rohan Mistry
~~Pe ~~		 Sarah Coulson
~~—~~
Position (eg Secretary,
Chair, etc)		 Treasurer - Trustee Chair
Date
30/07/2025		 30/07/2025
Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1170219
Period
start date
10/1/2023
To
Period end
date
9/30/2024
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES
Section A Statement of financial activities Section A Statement of financial activities Section A Statement of financial activities
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies
S01 113,141 335,028 - 448,169 249,798
Charitable activities S02 - 20,051 - 20,051 19,376
Other trading activities
S03 6,183 - - 6,183 18
Investments S04 2 257 - 257 772
Separate material item of income S05 - - - - 3,344
Other S06 - - - - -
Total S07 119,581 355,079 - 474,660 273,308
Resources expended (Note 6)
Expenditure on:
Raising funds S08 - - - - 2,119
Charitable activities S09 - 330,180 - 330,180 322,636
Separate material item of expense S10 - - - - -
Other S11 - - - - -
Total S12 - 330,180 - 330,180 324,755
Net income/(expenditure) before
investment gains/(losses) S13 119,581 24,899 - 144,480 - 51,447
-
Net gains/(losses) on investments S14 - - - - -
Net income/(expenditure) S15 119,581 24,899 - 144,480 - 51,447
-
Extraordinary items S16 - - - - -
Transfers between funds S17 - 75,000
-		 75,000 - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the Gains and losses on revaluation of fixed assets for the
charity’s own use S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 44,581 99,899 - 144,480 - 51,447
-
Reconciliation of funds:
Total funds brought forward S21 - 80,643 - 80,643 -
Total funds carried forward S22 44,581 180,542 - 225,123 80,643

Docusign Envelope ID: 1184BA4F-1DFA-43A5-B6D2-084EC306CA77

~~eee~~ Section B Balance sheet

Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Total this
year		 Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) Intangible assets (Note 15) B01 - - - - - - - - - - - - - - - - -
Tangible assets (Note 14) Tangible assets (Note 14) B02 - - - - - - - - - - - - - - - - -
Heritage assets (Note 16) Heritage assets (Note 16) B03 - - - - - - - - - - - - - - - - -
Investments (Note 17) Investments (Note 17) B04 - - - - - - - - - - - - - - - - -
Total fixed assets B05 - - - - - - - - - - - - - - - - -
Current assets
Stocks (Note 18) Stocks (Note 18) B06 - - - - - - - - - - - - - - - - -
Debtors (Note 19) Debtors (Note 19) B07 - - - - - - - - - - - - - - - - -
Investments (Note 17.4) Investments (Note 17.4) B08 - - - - - - - - - - - - - - - - -
Cash at bank and in hand (Note 24) Cash at bank and in hand (Note 24) B09 87,182 - - 87,182 87,182 - - 87,182 87,182 - - 87,182 87,182 - - 87,182 80,616
Total current assets B10 87,182 - - 87,182 87,182 - - 87,182 87,182 - - 87,182 87,182 - - 87,182 80,616
Creditors: amounts falling due within amounts falling due within
one year (Note 20) B11 - - - - - - - - - - - - - - - - -
Net current assets/(liabilities)
Total assets less current liabilities		 B12
B13		 87,182 - - 87,182
80,616
87,182 --87,182
80,616
~~a~~
~~aSS~~
Creditors: amounts falling due after amounts falling due after
one year (Note 20) B14 - - - - - - - - - - - - - - - - -
Provisions for liabilities B15 - - - - - - - - - - - - - - - - -
Total net assets or liabilities B16 87,182 - - 87,182 - - 87,182 - - 87,182 80,616
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - -
Unrestricted funds B19 87,182 - 87,182 - 87,182 80,616
Revaluation reserve B20 -
Total funds B21 87,182 - -87,182 80,616
Signed by one or two trustees on behalf of all
the trustees		 Date of
approval
dd/mm/yyyy
Print Name
Signature
25/07/2025
Rohan Mistry
~~a~~
~~ee ee~~
~~a~~
Sarah Coulson 25/07/2025

CC17a (Excel)

1

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the

An explanation as to those factors that

Disclosure of any uncertainties that make the Where accounts are not prepared on a going

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy

(iii) the amount of the adjustment for each line affected

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes * -Tick as appropriate No

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or (iii) where practicable, the effect of the change in one or

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes * -Tick as appropriate No

Please disclose:

(i) the nature of the prior period error;

(ii) for each prior period presented in the accounts, the

(iii) the amount of the correction at the beginning of the

CC17a (Excel)

1

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Settlement of insurance
Insurance claims are only included in the SoFA when the general income recognition
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
✓
Yes
No
N/a
x
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
2.4 ASSETS
Intangible fixed assets
Heritage assets
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Settlement of insurance
claims
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Investment gains and
losses
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year These include cash on deposit and cash		 ✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
x
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Current asset investments		 equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
✓
Yes
No
N/a
✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
112,802- -112,802 25,953
Gift Aid
339- -339-
Legacies
- - - - -
General grants provided by government/other
charities
-335,028-335,028 223,843
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
Total 113,141 335,028 -
448,169 249,796
Group corporate volunteering
20,051-20,051 22,720
- - - - -
- - - - -
Other
- - - - -
Total
- 20,051 -20,051 22,720
- - - - -
Food Bus
6,183- -6,183 17
- - - - -
Other
- - - - -
Total 6,183 - -6,183 17
Interest income
257- -257 772
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
Total 257 - -257 772
- - - - -
- - - - -
- - - - -
- - - - -
Total
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total
- - - - -
119,581 355,079-474,660 273,305
Other information:
Analysis
Donations
and legacies:
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
TOTAL INCOME
Other:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations and gifts 112,802 - - 112,802 25,953
Gift Aid 339 - - 339 -
Legacies - - - - -
General grants provided by government/other
charities		 - 335,028 - 335,028 223,843
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 113,141 335,028 -
448,169		 249,796
Group corporate volunteering 20,051 - 20,051 22,720
- - - - -
- - - - -
Other - - - - -
Total - 20,051 - 20,051 22,720
- - - - -
Food Bus 6,183 - - 6,183 17
- - - - -
Other - - - - -
Total 6,183 - - 6,183 17
Interest income 257 - - 257 772
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 257 - - 257 772
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-		 - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
119,581 355,079 - 474,660 273,305
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
CC17a (Excel)		 1

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year Description £ Government grant 1 Lambeth Council 3,760 Government grant 2 - Government grant 3 - Other - Total 3,760 Last year Description £ Government grant 1 NHS 40,000 Government grant 2 Wandsworth Council - Cost of Living 9,810 Government grant 3 - Other - Total 49,810 This year Last year Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. This year Last year Please give details of other forms of government assistance from which the charity has directly benefited.

CC17a (Excel)

1

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year
Incurred seeking donations - - - - - 2,199 - 2,199
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries		 - - - - -
Staging fundraising events - - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity		 - - - - -
Advertising, marketing, direct mail and
publicity		 - - - - - - - -
Start up costs incurred in generating
new source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - 2,199 - 2,199
Expenditure on charitable activities:
- 330,180 - 330,180 - 322,636 - 322,636
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities		 - 330,180 - 330,180 - 322,636 - 322,636
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
TOTAL EXPENDITURE
Total other expenditure		 - - - - - - - -
- 330,180 - 330,180 - 324,835 - 324,835

Other information:

Analysis of expenditure on charitable activities

This year

Last year

CC17a (Excel)

1

Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Activity1 - - - - - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -

CC17a (Excel)

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner
Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees		 This year
£		 Last year
£
TBC 700
- -
- -
- -

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

This year:
Last year:
Salaries and wages
Social security costs
Other employee benefits
Total staff costs
Pension costs (defined contribution scheme)
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party		 This year
£		 Last year
£
185,176 148,059
49,607 36,649
16,426 11,348
- -
251,209 196,056

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band Number of employees Number of employees
This year
-		 Last year
-
£60,000 to £69,999
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
Thisyear Lastyear
£ £
36,194 30,194

CC17a (Excel)

1

11.2 Average head count in the year
The parts of the charity in which the
employees work		 This year
Number		 Last year
Number
Fundraising 1 -
Charitable Activities 6 6
Governance 6 4
Other 1 -
Total 14 10

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the
payment
Please state the legal authority or
reason for making the payment		 This year
Last year
This year
Last year
Please state the amount of the payment (or value of any waiver of
a right to an asset)		 Thisyear Lastyear
£
-		 £
-

CC17a (Excel)

2

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or
termination payments
The extent of redundancy funding at the balance sheet date
The nature of the payment (cash, asset
etc.)
Total amount of payment		 Thisyear Lastyear
£
-		 £
-
Thisyear Lastyear
£
-		 £
-

CC17a (Excel)

3

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and
between restricted and unrestricted funds.
Amount of contributions recognised in the SOFA as an expense		 Thisyear Lastyear
£
16,426		 £
11,348
Full recovery costs
included in all salary
fundraising activity

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

At the beginning of the year
Additions
Revaluations
Disposals
Transfers
At end of the year
Basis*
Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
14.3 Net book value
14.2 Depreciation and impairments*		 Freehold land &
buildings
£		 Other land &
buildings
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures, fittings
and equipment
£		 Total
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
SL or RB (Straight
Line or Reducing
Balance)		 SL or RB SL or RB SL or RB SL or RB
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

CC17a (Excel)

1

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation
the name of independent valuer, if applicable
the carrying amount that would have been recognised had the assets been
carried under the cost model.
the methods applied and significant assumptions
the effective date of the revaluation
If an accounting policy of revaluation is adopted, please provide:		 This year
Last year		 This year
Last year
- -

14.6 Other disclosures

(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible
fixed assets.		 Thisyear Lastyear
£ £
- -
- -

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
For
distribution
For resale
For
distribution
For resale
£
£
£
£
£
Charitable activities:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Other trading activities:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Other:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Total this year
- - - - -
Total previous year
- - - - -
Work in
progress
18.2 Please specify the carrying amount of
any stocks pledged as security for liabilities
Stock
Donated goods
This year
Last year
£
£		 Stock Donated goods Work in
progress
For
distribution		 For resale For
distribution		 For resale
£ £ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
This year Last year
£ £

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
- -
87,182 80,616
- -
87,182 80,616

CC17a (Excel)

1

INDEPENDENT EXAMINER’S REPORT

TO THE COUNCIL OF TRUSTEES OF BE ENRICHED ELEMENTS

We report on the accounts of the charity for the year ended 30 September 2024, which is set out in the Financial Statements and Notes pages.

We have examined the Balance Sheet and the Receipts and Payments Account of Be Enriched Elements for the year to 30 September 2024. This account has been prepared in accordance with the Financial Reporting Standard for Smaller Entities and under historical cost convention.

Respective Responsibility of the Trustees and Independent Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s Council of Trustees consider that an audit is not required for the year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. It is my responsibility (i) to examine the accounts under section 43 of the 1993 Act; (ii) to follow procedures in the General Directions given the Charity Commissioners under section 43(7)(b) and (iii) to state whether particular matters have come to our attention.

Basis of independent examiner’s report

Our 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with our examination, no matter has come to our attention:

(1) Which gives us reasonable cause to believe that in any material respect the requirements:

have not been met; or

(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

______ Michael Danso MBA, MSc, FCCA, FFA, FIPA Anthony Michael & Associates Ltd Accountant & Management Consultants 147 Wells Way, London SE5 7SZ

22 July 2025