2025-08-31-accounts - Square Food Foundation

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SQUARE FOOD FOUNDATION

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

Charity Number 1173323

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YEAR ENDED 31 AUGUST 2025

CONTENTS	PAGE
Reference and administrative details of the charity and its
advisors	1
Trustees’ annual report	2 to 16
Independent Examiners report	17
Statement of financial activities	18
Balance sheet	19
Notes to the financial statements	20

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REFERENCE AND ADMINISTRATIVE DETAILS

YEAR ENDED 31 AUGUST 2025

Charity Name	Square Food Foundation
Charity number	1173323
Registered office and	The Park, Daventry Road, Knowle, Bristol, BS4 1DQ
operational address
Trustees	Trustees who served during the year and up to the date of this
	report were as follows:
	Rebecca Cole
	Daniel Farmer
	Sian Pamela Flynn	Co-Chair
	Claire Ladkin
	Dr Helen Miller	Co-Chair, resigned 10thApril 2026
	Dr Joshua Mudie
	Dionne Seagrove
	Ian Thomas
Bankers	Triodos Bank
	Deanery Road
	Bristol
	BS1 5AS
Independent	Jacob Trowbridge MAAT
Examiners	Bristol Community Accountants CIC
	The Park, Daventry Road, Bristol, BS4 1DQ

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TRUSTEES’ ANNUAL REPORT

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SQUARE FOOD FOUNDATION

The trustees present the report and accounts for the year ended 31 August 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011 as amended by the Charities Act 2022, the Memorandum and Articles of Association, 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 January 2019), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Legal form and constitution

The charity is constituted as a Charitable Incorporated Organisation (CIO), governed according to the rules of its CIO Foundation Constitution, registered on 7 June 2017.

Method of recruiting and appointing new charity trustees

There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee. The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum.

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Organisational structure

The charity is run by a board of trustees who delegate the day-to-day operations of the charity to the Managing Director.

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OBJECTIVES AND ACTIVITIES

Charitable Objects

The advancement of education and training in subjects relating to healthy eating, diet and nutrition in Bristol and the surrounding areas by the provision of training activities to develop people’s skills, knowledge and capabilities in cookery and nutrition.

Our vision and mission

Our vision

A community where everyone has access to nutritious, affordable food and the skills to prepare it.

Our mission

To make cooking from scratch accessible for people of all ages and abilities.

Square Food Foundation (SFF) is a Bristol-based food education charity working to reduce the impact of living with food insecurity. Since 2011 we have been delivering life changing cooking classes and advocating for cooking and food education to be accessible for people of all ages and abilities. We do this with free and subsidised cooking classes, a recipe kit programme and targeted food education.

The trustees have considered the Charity Commission’s guidance on public benefit when reviewing its aims and objectives, and when planning its future activities. In line with guidance from the Charity Commission, the trustees are satisfied that SFF continues to achieve its charitable aims by teaching people to cook good food to improve their health and reduce poverty and inequality. Its public benefit is described in the pages that follow below.

Why our work is needed

The picture of food insecurity in Bristol and beyond has not improved over the past year, and we are seeing an increasing need from our beneficiaries for additional food, better knowledge on budgeting and how to create affordable and healthy meals. Our work is driven with the belief that food education has a power to reduce the lasting impact of living with food insecurity.

1 in 12 households in Filwood rely on emergency food services.	29.4% of single parent households in Bristol experience food insecurity.	20% of children in Year 6 in the UK are living with obesity.	Bristol saw the highest recorded number of families accessing food banks.

Teaching people how to cook affordable, delicious and nutritious meals is a fundamental skill and has the power to drastically reduce the impact of living with food insecurity. SFF provides people with the knowledge to become resilient cooks, allowing budgets to stretch further and food bank ingredients to become tasty and nourishing meals. In addition to cookery skills and knowledge we provide a safe space for people who experience loneliness and isolation to share ideas, tips and support; providing community and compassion to everyone who enters our kitchen.

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Rooted in our local community in Knowle West and Filwood - an area in the top 5% in the country for multiple deprivation - we work with people experiencing significant barriers to opportunity, including low-income families, young people not in employment, education or training (NEET), adults with learning disabilities and people at risk of isolation and loneliness.

Food is a foundation for life. Using our more than 15 years of experience we have focused our work where we believe it’s needed the most and where our skills and expertise can make the greatest difference. Through our classes and programmes, we equip people with practical skills that form the building blocks to sustain a healthy and happy life. By ensuring more people have the opportunity to learn to cook, we can break cycles of inequality and nurture long-term resilience.

Our new strategy: Breaking Cycles of Inequality

2024/2025 has been a transformational year for SFF. After a period of succession planning our founder Barny Haughton has retired from his operational duties at SFF. Barny’s vision for SFF continues to be our guiding principle as we enter this new and exciting phase. He continues to be a friend and mentor to everyone at SFF.

In January 2025 our Managing Director, Eloise Morton, returned from Maternity Leave, offering SFF the opportunity to reflect on 15 years of work as we look to the create a sustainable organisation for the future. Using this knowledge and experience, in May 2025 the staff team and the Trustees developed our new strategy, ‘Breaking Cycles of Inequality’ which focuses on five key themes:

	1. Enable the next generation to live healthy and joyful lives.	2. Support young people aged 16- 30 to realise their full potential.	3. Tackle preventable diet- related health inequalities.	4. Play an active role in our local community, and for our local community to play an active role in SFF.	5. Share our knowledge and expertise to lead wider systems change.

The new strategy was formally signed off during the May 2025 Board Meeting, with agreement to implement the new strategy in September 2025.

Even though the new strategy does not come into effect until next financial year, we have structured this report to reflect our new key focus areas as they best represent our future vision.

Sitting at the centre of our strategy are our learners. They guide and inspire us every day. Many of our learners come from vulnerable backgrounds and may have suffered significant trauma.

To ensure our learners feel supported to join in and thrive during their time with SFF the new strategy sets out key measures for learner engagement including 2 x new Project Coordinator roles to work alongside learners to create goals and multiple moments of success, allowing our learners to realise their own potential. The new Project Coordinators will join the team in September 2025.

Building confidence and self-esteem are vital parts of our work. We are also incredibly fortunate that the act of cooking and eating together can create some of the greatest moments of happiness;

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sparking meaningful, lasting and positive change. Crucially, we meet people where they are – with compassion, understanding and encouragement.

Our Intended impact

Through engaging with SFF cookery classes believe our:

Learners will be better equipped with the tools to lead a more nourishing, independent life.
Learners have greater awareness of their potential and feel in control of their lives and futures.
Learner will feel empowered to make positive choices that reduce the risk of diet related illness.

In addition to SFF’s key focus areas, our ambition is to grow and strengthen our partnership with other Bristol based food education organisations, including charities, grassroots organisations and the Bristol hospitality industry. We know that if Bristol is going to reduce the number of people living with the impact of food insecurity, we need to work together, each playing to our strengths and collectively becoming greater than the sum of our parts.

ACHIEVEMENTS AND PERFORMANCE

Theme 1: Enable the next generation to live healthy and joyful lives

SFF has delivered food education in primary schools, after school clubs, and holiday classes for more than 10 years. Our most recent evaluation shows 100% of participants increased their cooking confidence and 83% now cook more at home. Cooking with children supports improved selfconfidence, social skills and openness to new foods, which all support improved health and wellbeing for children, including obesity and dental health. However, due to funding challenges and/or staffing changes within a school our primary school programmes have historically been short-term or one-off interventions, limiting lasting change.

Due to lack of available funding our programme delivery in schools for 24/25 was reduced, however we have been able to continue to deliver a few key services during this time, including:

20 holiday cooking classes via HAF for 68 children aged 8-14. Providing fun, hands-on sessions for children to cook and eat a two-course meal in our kitchen and at Redcatch Community Garden. These classes ensure food insecure children stay nourished during school holidays.
7 children classed between May and July 2025 reaching 20 children at Oasis Connaught School. The children all cooked from the weekly recipe kits what we distribute to the school. Over the course of the 7 weeks the children grew in confidence, tasted new ingredients and dishes and were able to bring food home to their parents and siblings.

Feedback from a Parent

“In the past she has been very picky with food, but she is bringing things home to show me and try”

Food education for children in our local area sits at the heart of SFF’s new strategy. Being based in an area in the top 5% for multiple deprivation in the UK, SFF has the potential to create transformational opportunities for children who face multiple disadvantages. To ensure we move

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away from short-term interventions, in January 2026 we will be embarking on a 6–12-month research and development phase working closely together with a select number of local primary schools. During this phase we will be focusing on 1:1 conversations and focus groups with teachers and school leaders to build on our knowledge of the school system and better understand the many challenges schools are currently facing. Using this information SFF intends to design a scalable, evidence-based model, aiming to embed food education within the curriculum and create lasting impact in disadvantaged communities.

Theme 2: Support young people aged 16-30 to realise their full potential

We know that life-changing opportunities can be created by working with young people at key transition points, including those in the lead up to leaving special education and those who are not in education, employment, or training (NEET). Our classes create a supportive environment for young people at risk of falling through the gaps. From building their self-belief, to providing industry-standard hospitality training with clear career pathways, our programmes equip young people with recognised qualifications (BTEC Level 2 & Food Hygiene) and the confidence to progress into further education and/or employment.

How To Be A Chef (HTBAC)

This is our flagship young people’s training programme for 16–25-year-olds who are NEET. We run two 12-week courses each year, reaching 20 young people. Our learners gain hands-on cooking experience including demonstrations from industry professionals and undertaking restaurant visits, as well as developing soft skills in teamworking, presentations and CV writing. We remove barriers for people entering Bristol’s hospitality sector, by creating inspiring opportunities for our students, by inviting guest chefs including:

Bianchis masterclass in carbonara;
Perfect BBQ cooking with Bristol Lido;
Experimenting with spices with Jikoni East Africa.

Student field trips include visit to:

Springfield Allotments, a hyper-local allotment less than ½ a mile from SFF;
The Community Farm in Chew Magna;
The Pony Chew Valley, introducing students to the value of cooking with seasonal, locally grown produce.

Success from the HTBAC programme include:

8 have gained work in hospitality
5 went back into education
5 secured further training
83% of students reported feeling confident about their next steps after the course

Case Study – How To Be A Chef - Finding the right path – Rhys' story

Rhys was one of the youngest participants to take part in How to be a chef, turning 17 on the course. Since leaving school at 16 he had little sense of what he wanted to do.

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For someone like Rhys, who lacks confidence leaving the house and meeting new people, this course was transformational in widening his horizons. With a core focus on team-work and cooperation, Rhys met new people in a welcoming environment. This helped him gain a new perspective about different people’s life experiences, as well as learning more about himself and his potential.

As part of the course, Rhys was paired with Max Khon, Director of The Jolly Hog as his mentor. Through monthly meetings, Max shared professional guidance and industry insight, helping Rhys set personal goals and review his progress together.

Since taking part in How to be a chef, Rhys has started volunteering at Café Lido as well as taking on work with the The Jolly Hog catering team.

Feedback from Rhys

“Max [the mentor] encourages me to think outside the box and consider different options. There are certain things you need an outside perspective for. Max has different experience and it’s really helpful to get his perspective.”

Feedback from a HTBAC student

“At my last educational institution, I never felt listened to or cared for, and the difference coming to Square Food was black and white”

Tools for Independent Living

We provide weekly cookery lessons for students excluded from mainstream education via specialist education providers Cabot Learning Federation (CLF) and Belgrave School, with both schools working towards a BTEC in catering.

11 students from Belgrave School in Year 10 completed a year-long course, achieving a BTEC in Cooking Skills, and gaining confidence in teamwork and communication;
83% say they cook more from scratch at home since the course
Several now cook 1–2 times per week, vs rarely before
18 students from CLF in Year 10 completed a 12-week course, across 3 cohorts, taking part in structured learning outside the classroom;
82% of CLF students reported feeling confident in their ability to learn a new skill.

Feedback from Belgrave School

“The students have really enjoyed cooking with you since September. Interestingly attendance and behaviour have improved for the students that have attended your sessions.”

Theme 3: Tackling preventable diet-related health inequalities

For over 10 years, we’ve delivered targeted classes for supported adults and their care workers. Adults in care often have limited agency over their own lives. We empower them with the skills to make informed food choices. In partnership with specialist healthcare providers, we can drive lasting behaviour change and help reduce preventable diet-related health inequalities.

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Cooking Connections:

This is a 12-week course for adults living with learning disabilities and mental health challenges, teaching cookery skills to support independent living and informed food choices.

11 learners completed the course this year;
22 new recipes taught, supporting steps towards independent living;
Learners gained skills in kitchen hygiene, safe knife skills and gained confidence recognising the link between what they eat and their physical wellbeing;
85% of learners have cooked a meal for someone else since completing the course.

Feedback from a Cooking Connections participant

“Really enjoyed myself, first ever course I have stuck to... cannot explain how much the course has helped me, without it I would be sat at home doing nothing.”

Back in the Kitchen (BITK):

This is our weekly cookery programme for over-55s that tackles isolation and loneliness in older age through regular classes, a monthly lunch club, and batch cooking for local food clubs. We had 15 regular attendees over the course of 33 classes this year.

Feedback from a BITK participant

“Having been diagnosed with early onset dementia and told to keep busy, these classes are really helping me and I really enjoy every aspect of the activity.”

Theme 4: Play an active role in our community, and for our local community to be active in SFF

Nurturing a sense of belonging for people in Filwood and Knowle West is central to our work. Key activities this year include:

Recipe Kits

We prepare 150 free recipe kits every week, containing fresh ingredients and instructions for a family of four to cook a nutritious and delicious meal from scratch. We have distributed kits via local primary schools and food clubs since 2020, reaching families who need them most. Recipes are quick and affordable, designed to be easily replicable.

6,410 free recipe kits in total delivered to Oasis Academy and food clubs at Knowle Park, Inns Court and Redcliffe;
150 weekly kits for a family of 4 to cook from scratch = 20,000 meals.

Volunteering

Our team of 30+ volunteers form the backbone of our kitchen, supporting our core operations whilst creating meaningful pathways into employment for local people. Volunteers also play a vital role in monitoring and evaluation, sharing their insights on learner’s progress to help support their individual personal development goals.

Volunteer Feedback

“This has become the most important part of my week” -

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Theme 5: Distribute our knowledge and expertise to lead wider systems change

A key priority in our new strategy is to strengthen our role advocating for systemic change in food education. We’ll continue to be seen as a part of the leadership of city-wide food initiatives by developing and deepening our relationships with stakeholders and widening our sphere of influence. Our approach aligns with the Bristol’s Good Food One City target to transform the city’s food system by 2030.

Food Leaders

Our ‘Train the Trainer’ model increases city-wide skills to deliver high quality food education.

We hosted Food Leaders in our kitchen, equipping 5 community groups with the skills to run their own cookery classes, including Bristol Somali Youth Voice and Hartcliffe Club.
We co-taught Food Leaders In partnership with Co-Exist teaching a further 12 groups, including Oasis Community Hub North Bristol, Black2Nature and The Ranch Adventure Playground.
Our online Food Leaders class engaged 17 people, widening access to training for people who couldn’t attend in person.
We ran 2 sessions for Milestones Trust social care providers, teaching 26 support staff to prepare healthy and balanced meals for the people they assist.

Feedback from a Milestone Trust Care Worker

“I'm going to be more thoughtful with the food I throw out and I now have the knowledge to plan ahead and time my roast dinners better.”

Cross-sector partnership working

At the heart of our new strategy is the knowledge that we are strongest when we collaborate. We work with specialist partners, including local schools, Pupil Referral Units, food banks, youth services, NHS and social care providers, who refer individuals onto our programmes, ensuring we reach those who will benefit most. We all have a role to play to create a better food system.

Our commitment to sustainability

Reducing environmental impact is a core principle of our work. All our classes include tips on how to minimise waste – from cooking with seasonal and local produce to using up leftovers. We use local suppliers such as Lush Greens who provide our kitchen with fresh produce grown less than 2 miles away. We joined Lush Greens Community Supported Agriculture (CSA) programme, to improve equality between farmers and consumers.
We have been a proud member of FareShare South West for more than 5 years, receiving 50kg of surplus food every week - turning potential waste into nourishing meals.
We have swapped our food waste collection to Generation Soil CIC – a new initiative founded by one of the How to be a Chef graduate Alex Montgomery, turning our kitchen waste into nutrient rich compost.

Evaluation and monitoring

During this year we continued to use our online evaluation questionnaire to understand the what out learners are taking away from our programmes, including cooking skills, food knowledge and their

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overall wellbeing. Ensuring that we are meeting our learners needs as well as our intended impact goals this vital information allows SFF to continuously review and develop all our programmes to ensure they are fit for purpose.

Our evaluation surveys show some strong progress across several areas, including:

100% of learners sharing a recipe from a class
95% of learners feel more confident reading a recipe
95% of learners feel more confident in themselves
90% of learners feel more confident in their ability to learn

Area in which we have not achieved the outcomes we would like to see are:

43% of learners felt more confident attending new groups
38% of learners felt more confident travelling alone
14% of learners reached out to other organisations for support.

Evaluation and monitoring are as much about highlighting the positive impact as it is showing us where we can make improvements. To align with our new strategy, we have started to make significant changes to our evaluation and monitoring framework which we aim to start implementing in January 2026.

Our new framework is aligned to the improved learner support from the new Project Coordinators and aims to celebrate success in ways that empower our learners by prioritising recognition of their achievements throughout their learning journey and moves beyond traditional rating-scale surveys, which often feel extractive.

Raising Awareness

During 2024/2025 SFF has taken a significant step towards raising awareness of our work. Part of new strategy is to create a new Head of Communication and Impact, due to start in September 2025. This role will create and deliver a communications and content strategy which focuses on sharing the transformational impact food and cooking can have on someone’s life.

We are delighted to continue our positive working relationship with Feeding Bristol supporting them with the development of their Food Equality Strategy and wider work in Bristol supporting people effected by food insecurity.

We were thrilled to be asked to be a part of a Chefs team for the Anti-banquet event in March 2025. This fundraising event run and hosted by Team Canteen and Josh Eggleton raised £100k+ for Bristol Food Projects and provided the opportunity for SFF to speak in front of 400 people.

The team have been out and about meeting the public at several events, including:

Feast On – we were honoured to be invited to host the festival’s cookery school. Over 4 packed days we ran 21 classes of ‘Mastering the art of cavatelli pasta’ and spoke as part of a panel discussion on food education
Worked with Feeding Bristol to inform Bristol’s Children’s Food Education Charter, transforming how children learn about food and healthy eating;
Hosted ‘Lunch and Learn’ talks for staff at Triodos Bank and Kate’s Kitchen;
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Delivered a talk around food sustainability with Bart Ingredients.

Our team

Our team of paid staff continues to exceed all expectations in terms of their commitment, capacity and ideas. This year we had 9 paid staff all working on part-time contracts.

Eloise Morton – Managing Director (Maternity Leave, returned in January 2025) Charlotte Fife – Head of Community Cookery Dan Ford - Kitchen Manager and Cookery Teacher Alice Morrison – Head of Fundraising and Communications. (Left in December 2024) Nic White – Operations and Volunteer Coordinator Jenny Smith – Cookery Teacher and Project Support Lucy Dodd – Community Cookery Teacher and Project Support Zinnia Murdoch – Cookery School and Kitchen Assistant Charlie Veitch – Cookery School and Kitchen Assistant

In January 2025 as part of our wider strategic transformation the Managing Director consulted all staff on their current roles and career aspirations. This process highlighted strengths and growth opportunities and has provided the opportunity for a realigned staffing structure, reflecting our new strategy, to be implemented in September 2025

Our volunteers

We continue to be hugely grateful to our volunteers, without whom we would be unable to run our services. Many volunteers have been with us for more than five years and regularly recommend SFF to friends and family as a great place to volunteer.

Roles range from preparing recipe kits and supporting events to teambuilding sessions, masterclasses, and admin. A welcome new addition has been our corporate partnership volunteers from Kate’s Kitchen, Bart Ingredients, Triodos, and Bristol Beer Factory.

Looking to the future, we plan to offer volunteering roles to local people looking to return to work after an absence as a development opportunity.

FINANCIAL REVIEW

Financial performance

This year has been one of consolidation for SFF, as is shown through the narrative within this report. In last year’s report we had noted our intention to spend down our restricted funds this year which were mostly related to multi-year funding. New income generation has been challenging, and we have not matched the level of income achieved in the prior year.

Our income decreased to £283,382 (2024: £461,279), with over half (£151,314) raised through trusts and foundations in the form of grant funding (2024: £276,163). Once again, a significant proportion

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of this relates to funding from the Linbury Trust, funding the How To Be A Chef programme, of which £70,000 was recognised in the current financial year.

Expenditure was broadly steady, rising only by 1% from £339,686 in 2024 to £342,031 in 2025. A 6% drop in staff costs was offset by a 102% increase in professional costs as we outsourced our accounting and bookkeeping.

Our cash position remains strong, with a bank balance of £205,581 at the year end (2024: £261,437), allowing us to generate modest investment income through bank interest (£1,170). Our cash reserves are important as we continue through this period of tough financial conditions for charities of our size.

We have planned a small budget deficit for the coming year, which is mainly the result of continued spending down of our restricted funds (see reserves policy below).

The Cookery School and Kitchen, CIC (t/a Square Food Events and Catering)

During the year, the charity formalised a Deed of Covenant and Cost-Sharing Agreement with our (unconsolidated) trading subsidiary, Square Food Events and Catering (SFEC).

SFEC has expanded its catering services across Bristol, increasing turnover through growth in events and client demand. Despite a temporary relocation due to the refurbishment of Filwood Community Centre, the organisation maintained service delivery and strengthened its local presence.

SFEC enhanced its social impact by increasing opportunities for skills development, work experience, and paid employment for graduates of SFF’s How To Be A Chef programme. SFF and SFEC have worked closely together to build and extend SFEC’s local brand presence, and to provide affordable, nutritious meals to the local community.

Investment in staffing, infrastructure, and branding reduced short-term surplus but strengthened longterm sustainability. SFF sees SFEC as a significant area for income growth and multiple opportunities to share its impact across Bristol.

At 31 August 2025 SFEC gift-aided its available profits to the charity, resulting in income of £6,300 for the charity. We anticipate that as the CIC continues to grow, this annual donation will increase and form a stable and reliable form of income for the charity going forwards.

Reserves policy

At 31 August 2025, Square Food Foundation had total funds of £253,970 (2024: £312,620), comprising restricted funds of £98,112 (2024: £147,376) and unrestricted funds of £155,858 (2024: £165,244).

The trustees have a designated fund representing the net book value of the charity’s fixed assets. Depreciation expense is charged to this fund each year and the fund will be spent down in line with the depreciation of the assets.

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Free reserves (being unrestricted funds less the fixed asset reserve) at 31 August 2025 were £132,475 (2024: £128,934). The charity’s reserves policy is to hold an amount in reserve sufficient to meet certain commitments should they fall due, including estimated wind-up costs and the ability to run our 5 programmes for three to six months (including staff costs and related overheads). The trustees estimate the required reserves position to be between £90,000 and £155,000. At 31 August 2025, free reserves lie within this target range, however we must work diligently to ensure that our reserves remain steady during this period of challenge.

Fundraising and income generation

Historically, most of SFF’s funding has been restricted to delivering short-term projects, requiring ongoing, year-round fundraising to sustain. Over the past year, a decline in our successful grant applications has shown early warning signs of how challenging the fundraising landscape is becoming. If we are confidently to deliver our new programme, we must adapt how we fundraise. Our new strategy looks to create a more diverse income model, with a focus on how we can generate our own income.

At the time of writing, 74% of our income is generated from Trusts and Foundations with the remaining 26% being split across individual donors, Batch for Good team building sessions, commissioned work, corporate partnerships and profits from The Cookery School and Kitchen, CIC event catering business. Over the next 3-5 years we aim to reduce our reliance on Trusts and Foundations to 50%.

As part of the new strategy and team realignment we have created a dedicated Head of Partnerships role due to start in September 2025. This role will be responsible for increasing our self-generated income from our Batch for Good sessions, Corporate Partnerships, and gift-aided profits from SFEC event catering from 11% to 32% by 2028.

Event Catering

Over the next 3 years, we aim to grow our catering offer into a dependable income stream, while also creating reliable employment opportunities for our graduate chefs. Our ambition is for SFEC to provide 10% of our income by 2028.

Corporate Partnerships

In 2024 we established a new Corporate Partnerships programme, providing meaningful ways for local businesses to support our mission. To date, we’ve secured three Corporate Partners (Triodos Bank, Bart Ingredients, Kate’s Kitchen), all committing to support for 3-years. We are optimistic we can grow this revenue stream over the next 3-5 years. Building authentic partnerships takes time and with the Head of Partnership role only coming into effect in September 2025 we are still in the early stages of exploring this avenue for revenue growth.

Batch for Good

We’ve developed a team-building package for companies, bringing groups of up to 20 members of staff together to batch cook 100+ meals, which are then distributed to local food banks. These sessions support our shift to a more sustainable business model, generating income while offering meaningful ways for businesses and community groups to give back locally. Batch for Good is also a way of building trust with companies as a pathway onto our Corporate Partnership programme for

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YEAR ENDED 31 AUGUST 2025

larger, longer-term support. In addition, Batch for Good appeals to organisations seeking purposeful team-building experiences.

Previous participants include Active Recovery, supporting adults with complex trauma, and the men’s mental health charity Maximus UK.

“I really enjoy doing the batch cooking, love the knowledge that I am being helpful and helping others.”

With thanks to our funders

We would like to thank the following funders whose support has made our work possible this year:

The Linbury Trust – for funding How To Be A Chef and providing core funding for organisational resilience;
The Grateful Society – for funding Back in the Kitchen;
The Big Give – for funding our Recipe Kits;
Feeding Bristol / The Household Support Fund – for funding our recipe kits and Welcome Spaces monthly sessions;
The National Lottery – for funding our recipe kits;
The Hargreaves Foundation – for funding our programme with Cabot Learning Federation;
Bristol City Council – for funding equipment to improve accessibility and holiday classes for children in receipt of Free School Meals;
29th May 1961 Charity – for supporting How To Be A Chef;
The Nisbet Trust – for funding holiday classes for children in receipt of Free School Meals;
Baxter Storey, Agilebase, and Arnold Clarke – for funding our recipe kits.

We are delighted to thank our Corporate Partners who through their annual membership donation have provided vital funds which have been able to use across all our work and projects:

Kate’s Kitchen;
Bart Ingredients;
Bristol Beer Factory
Triodos Bank;
Wild Fork West.

Financial security and planning for the future

SFF has been going through a huge transformation. The strategy we have set out defines how we see food education acting as a key driver for positive change, for both individuals and society. The team and the trustees remain hugely optimistic that our new strategy, enhanced team, and improved ability to share our impact will have the desired effect of leveraging the power of food and cooking as a tool to address many of the challenges we face today.

In the summer of 2026, we will publicly launch our new strategy alongside a new visual identity and website, reflecting our commitment to food education in Bristol.

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TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2025

Principal risks and uncertainties

It would be remiss of us not to share the struggles and challenges we, and many other small charities, are facing. The fundraising landscape has never been more competitive, and we have seen the direct impact of this through a larger-than-normal number of unsuccessful Trust and Foundation funding applications. We are viewing this challenge as a key indicator that our plans for a more diversified and self-generated income strategy could not be timelier.

Because we know that building new relationships and networks takes time, we have made the decision to invest from our free reserves into our new team structure. We firmly believe that investing in our future at this time will ensure that SFF remains a financially stable and thriving organisation.

Aside from the funding challenges, we are sadly seeing many more people affected by food insecurity, trauma, and a lack of community support. Witnessing these needs has driven many of the strategic decisions we have made to create a team of teachers and support staff who can maximise the impact we have during the time our learners are with us helping them to build their own resilience and sense of agency.

Funds received as agent or funds held as custodian trustee

There are no assets, classes of assets or categories of assets held on behalf of other entities.

STATEMENT OF RESPONSIBILITIES OF TRUSTEES

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable charities SORP;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice 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 charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which 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 constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2025

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

If the Charity is wound up, the trustees of the charity have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Jacob Trowbridge of Bristol Community Accountants CIC was re-appointed as the charity’s independent examiner during the year.

24/6/2026

The report was approved by the trustees on …………………………………………. and signed on their behalf by:

…………………………………………………. Sian Flynn - Trustee

…………………………………………………. Joshua Mudie - Trustee

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INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 AUGUST 2025

I report on the accounts of the charity for the year ended 31[st] August 2025 which are set out on pages 18-30

Respective responsibilities of trustees and examiner

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no 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 accounts to be reached.

Jacob Trowbridge MAAT

----- Start of picture text -----
……………………………
----- End of picture text -----

25/6/2026

…………………………… ……………………………… Bristol Community Accountants CIC The Park Daventry Road Knowle Bristol BS4 1DQ

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STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2025

Unrestricted Funds £ 54,301 50,785 264 1,170	Restricted Funds £ 176,191 671 - -	Total Funds 2025 £ 230,492 51,456 264 1,170	Total Funds 2024 £ 373,803 86,615 - 861
106,520	176,862	283,382	461,279
29,934 87,395	- 224,703	29,934 312,098	30,035 309,651
117,329	224,703	342,032	339,686
(10,809) 1,423	(47,841) (1,423)	(58,650) -	121,593 -
(9,386) 165,244	(49,264) 147,376	(58,650) 312,620	121,593 191,027
155,858	98,112	253,970	312,620

All of the activities of the charity are classed as continuing. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

The notes on pages 20 to 30 form part of these financial statements.

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BALANCE SHEET

YEAR ENDED 31 AUGUST 2025

Note Fixed assets Tangible assets 13 Current assets Debtors 14 Stock Cash at bank and in hand Current assets Liabilities Creditors: Amounts falling due within one year 15 Net current assets *Net assets* Funds 16 Restricted funds Unrestricted funds	2025 £ 23,383 33,871 1,950 205,581	2024 £ 36,310 21,451 2,000 261,437
	241,402 (10,815)	284,888 (8,578)
	230,587	276,310
	253,970	312,620
	98,112 155,858	147,376 165,244
	253,970	312,620
	TRUE	TRUE

24/6/2026

These financial statements were approved by the trustees on ……….............…………. and are signed on their behalf by:

………………………………. Sian Flynn - Trustee

………………………………. Joshua Mudie - Trustee

The notes on pages 20 to 30 form part of these financial statements.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

1 General information and basis of preparation

a) Square Food Foundation is a charitable incorporated organisation (CIO) limited by guarantee registered in England and Wales. The registered office address is The Park, Daventry Road, Knowle, Bristol, BS4 1DQ.
b) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019) - (Charities SORP(FRS 102)) and with the Charities Act 2011 as amended by the Charities Act 2022.

c) The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
d) The charity meets the definition of a public benefit entity as defined by FRS 102.

2 Accounting Policies

a) Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. Where donors stipulate the charity will receive donations over multiple years, income is recognised in line with the donations schedule.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

b) Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

c) Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.
d) Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes attributable VAT which cannot be recovered.
e) Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on the proportion of total costs as follows:

	2025	2024
Raising funds	9%	9%
Charitable activities	91%	91%

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SQUARE FOOD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

2 Accounting Policies (continued)
f) Rentals applicable to operating lease agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.
g) Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
h) Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
i) Tangible fixed assets are carried at cost less accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment	33.33	% straight line
Kitchen equipment	25	% straight line
Leasehold improvements	10	% straight line
Motor vehicle	25	% straight line

Assets are capitalised when the purchase price exceeds £1000.

j) Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
k) Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
l) Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
m) The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.
n) The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SoFA.
o) Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the period end.
p) In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key source of estimation uncertainty that has a significant effect on the amounts recognised in the financial statements is depreciation as described in note 2(i) above.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

3 Income from donations and legacies

Unrestricted Funds £ 26,801 - 27,500	Restricted Funds £ 21,377 151,314 3,500	Total Funds 2025 £ 48,178 151,314 31,000	Total Funds 2024 £ 62,140 276,163 35,500
54,301	176,191	230,492	373,803
Unrestricted Funds £ 20,042 - 35,500	Restricted Funds £ 42,098 276,163 -	Total Funds 2024 £ 62,140 276,163 35,500
55,542	318,261	373,803

4 Income from charitable activities

Unrestricted Funds £ 724 41,823 8,238	Restricted Funds £ 671 - -	Total Funds 2025 £ 1,395 41,823 8,238	Total Funds 2024 £ 1,472 85,143 -
50,785	671	51,456	86,615
	Restricted Funds £ - 5,770	Total Funds 2024 £ 1,472 85,143
80,845	5,770	86,615

5 Trading activities

Trading activities
	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	Funds	2025	2024
	£	£	£	£
Sale of produce	264	-	264	-
	264	-	264	-

All income from trading activities was unrestricted in the prior period.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

6 Income from investments

Income from investments
Bank interest receivable	Unrestricted Funds £ 1,170	Restricted Funds £ -	Total Funds 2025 £ 1,170	Total Funds 2024 £ 861
	1,170	-	1,170	861

All income from investments was unrestricted in the prior period.

7 Government Grants

The charity receives government grants, defined as funding from Bristol City Council to fund charitable activities. The total value of such grants in the period ending 31 August 2025 was £8,302 (2024: £80,186). There are no unfulfilled conditions or contingencies attaching to these grants in the year ended 31 August 2025.

8 Total expenditure

Raising funds £ 6,840 - - - - - - - - - 10,150 - - - - -	Charitable activities £ 122,539 2,650 - 44,980 4,230 1,295 - - - - 1,450 - - - - -	Support costs £ 67,979 - 1,385 - - - 29,371 152 2,097 4,850 19,192 1,652 3,300 2,203 580 14,350	Governance costs £ - - - - - - - - - - 787 - - - - -	Total 2025 £ 197,358 2,650 1,385 44,980 4,230 1,295 29,371 152 2,097 4,850 31,579 1,652 3,300 2,203 580 14,350
16,990	177,144	147,111	787	342,032
12,944	134,954	(147,111)	(787)	-
29,934	312,098	-	-	342,032

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

8 Total expenditure (continued)

*Raising* *funds* £ 18,347 - - - - - - - - - - - - - -	*Charitable* *activities* £ 132,527 2,199 - 45,558 8,021 848 - - - - - - - - -	*Support* *costs* £ 59,868 - 3,715 - - - 28,125 228 203 4,259 14,969 1,922 1,014 3,061 14,220	*Governance* *costs* £ - - - - - - - - - - 602 - - - -	*Total* *2024* £ 210,742 2,199 3,715 45,558 8,021 848 28,125 228 203 4,259 15,571 1,922 1,014 3,061 14,220
18,347	189,153	131,584	602	339,686
11,688	120,498	(131,584)	(602)	-
30,035	309,651	-	-	339,686

9 Net movement in funds

This is stated after charging:

This is stated after charging:
	2025	2024
	£	£
Operating lease expense	27,124	28,125
Depreciation	14,350	14,220
Independent Examiner's remuneration (excluding VAT):
Independent examination	662	602
Other services	11,153	5,280

In common with other charities of our size and nature we use our independent examiners to assist with bookkeeping, the preparation of the financial statements, and payroll services.

10 Staff costs and numbers

Staff costs were as follows: Salaries and wages Social security costs Pension costs	2025 £ 184,783 8,827 3,748	2024 £ 198,112 8,716 3,914
	197,358	210,742

No employee earned more than £60,000 during the current or prior period.

The key management personnel of the charity comprise the trustees, and the managing director (including maternity cover), (2024: the trustees, the founder director and the managing director (including maternity cover)).The total employee benefits of the key management personnel were £25,700 (2024: £51,603).

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

10 Staff costs and numbers (continued) Average head count	2025 No.	2024 No.
	9	12

11 Related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: nil) neither were they reimbursed expenses during the year (2024: nil). No charity trustee received payment for professional or other services supplied to the charity (2024: nil).

During the year, trustees of Square Food Foundation CIO Stephen Wray and Claire Ladkin were also directors of The Cookery School and Kitchen CIC. Stephen Wray resigned as a trustee on 28 January 2025. The Cookery School and Kitchen CIC donated £6,300 to Square Food Foundation during the year (2024: £nil).

There were no other related party transactions during the year.

12 Corporation 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.

Leasehold £ 17,931 - Improvement	Kitchen Equipment £ 28,493 1,423	Office Equipment £ 4,703 -	Motor Vehicle £ 15,000 -	Total £ 66,127 1,423
17,931	29,916	4,703	15,000	67,550
4,249 1,793	18,639 7,479	3,179 1,328	3,750 3,750	29,817 14,350
6,042	26,118	4,507	7,500	44,167
13,682	9,854	1,524	11,250	36,310
11,889	3,798	196	7,500	23,383
	2025 £ 33,871	2024 £ 21,451
	33,871	21,451
	2025 £ 8,405 753 175 1,482	2024 £ 6,346 876 - 1,356
	10,815	8,578

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

01 Sep 2024 £ - 50,000 26,659 - 18,572 2,704 18,577 2,488 2,700 1,074 24,602 -	Incoming resources £ 6,000 - 8,171 11,331 99,107 651 30,600 - - - 5,000 16,002	Outgoing resources £ (54,277) (1,090) (27,330) - (85,906) (3,355) (29,626) (1,822) (2,700) (516) (2,079) (16,002)	Transfers £ 48,910 (48,910) - - - - - - - - (1,423) -	31 Aug 2025 £ 633 - 7,500 11,331 31,773 - 19,551 666 - 558 26,100 -
147,376	176,862	(224,703)	(1,423)	98,112
128,934 36,310	106,520 -	(102,979) (14,350)	- 1,423	132,475 23,383
165,244	106,520	(117,329)	1,423	155,858

312,620	283,382	(342,032)	-	253,970

Purposes of transfers

The transfer to the Fixed Asset fund represents the purchase of fixed assets from restricted funds within the year.

Purpose of restricted funds

How to be a Chef

A 12-week vocational training programme for young people aged 16-25 that offers skills for employability and opportunities for progression to further catering-related learning or employment. This intensive programme includes hands-on cooking and work placements in different areas of the food industry. Thank you to our funders La Marchants Trusts and The 29th May 1961 Charity for supporting this programme.

How to be a Chef (Linbury Trust)

In addition to supporting the running cost of How to Be A Chef (HTBAC) as described above, The Linbury Trust have further support the programme by funding the new HTBAC mentoring scheme and additional support for the young people. This has enabled Square Food Foundation to support the young people beyond the scope of the 12 week training programme. The Linbury Trust have also funded staff training and development to build resilience within the team.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

16 Movement in funds (continued) Purpose of restricted funds (continued)

Back in the Kitchen This weekly, drop-in cookery club for older people at risk of social isolation gives a routine, encourages students to leave the house, teaches life skills, skills sharing, builds confidence, and provides vital social opportunities.

Once a month the students batch cook meals which are frozen and then distributed to other older people who may be experiencing Food Insecurity.

In addition the students help to prepare a monthly Lunch Club for the wider elderly community. Thank you to our funders St Monica's Trust and The Grateful Society for supporting this project.

Cooking Connections A weekly programme for adults with learning disabilities, where they cook delicious food and learn about healthy eating principles. This course helps students to improve personal and social skills, and to explore progression pathways such as volunteering and work. Thank you to our funders The Wesleyan Foundation and Quartet Community Foundation for your support.
KITS - Food Club Born during lockdown, the recipe kits provide families on a low income a way to cook together at home with none of the barriers around cost or fear of waste that might usually get in their way. As well as providing a free meal to families in need so that they can put the money they would have spent on food towards their energy bills, Square Food has responded to the fuel crisis by ensuring every kit is a low energy recipe and energy saving advice printed on the keepsake recipe card so that each family is supported beyond the fuel crisis. Thank you to the following supporters and funders of our Recipe Kits project: The Big Give, Feeding Bristol, St Stephen and St James Trust, National Lottery, and Knowle West Alliance.
Welcome Spaces Welcome Spaces started as a response to the cost-of-living crisis to provide a free, warm, welcoming space for those experiencing disadvantage. Our Welcome Spaces sessions consist of a group cooking lesson before everyone sits to eat a hot, healthy meal together. Thank to Feeding Bristol and the Household Support Fund for support this programme
Cabot Learning Foundation Three x 12-week cookery courses for young people aged 16-18 who are in alternative education. Course content is practical and useful and focuses on basic life skills including how to use a knife safely, shopping and cooking on a budget as well as team working, communication and attendance. Thank you to the Hargreaves Foundation for funding this project
New Cookery School Kit Funding to support Square Food Foundation to move premise in 2022 and keep up with repairs to our new kitchen over the coming years. Thanks you to Quartet Community Foundation for support the cookery school move.
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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

16 Movement in funds (continued) Purpose of restricted funds (continued)

Shaping Places Square Food Foundation were successful in applying for 'Shaping Places for Healthier Lives', a new initiative by Bristol, North Somerset and South Gloucestershire local authorities. The vision of this project is to develop innovative, long-term system changes to improve food security and reduce health inequalities in some of their most disadvantaged communities. New IT With thanks to the Quartet Express Grant, Square Food Foundation were able to update outdated IT equipment including laptops and desktop equipment to improve office efficiency. Resilience Fund Helping Square Food Foundation to build resilience by improving accessibility for wheelchair users through adjustable tables, hobs and ovens; creating an accessible breakout space for our learners; purchasing laptops and AV equipment to improve digital accessibility; purchasing freezing equipment to improve energy efficiency, reduce food waste and provide meals to the community; and purchasing an electric van. Holiday Classes Holiday Classes for children ages 7-12 who receive free school meals. The workshops provide opportunities to grow, learn, play, be active and develop personal and social skills. Attending our workshops will help children and young people to gain and build on skills needed to prosper and flourish and enhance their health and wellbeing. The workshops will be free to attend and open to all, encouraging equality and building inclusion. YHH classes are delivered during, Easter, Summer and Winter school holidays. These classes are funding through the Governments Holiday Activity Fund (HAF) programme, delivered by Bristol City Council as Your Holiday Hub (YHH). Square Food Foundation also delivered holiday classes to Sovereign.

Purpose of designated funds Fixed Assets The asset depreciation fund represents the net book value of unrestricted fixed assets held on the balance sheet at year end.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

16 Movement in funds (continued)

Prior period comparative

*01 Sep* *2023* £ 4,500 - - - 33,038 2,003 10,291 2,488 12,500 1,800 1,264 - -	*Incoming* *resources* £ 17,000 70,000 36,985 9,135 71,427 2,704 27,865 - 15,729 9,133 - 50,000 14,053	*Outgoing* *resources* £ (21,500) (20,000) (10,326) (9,135) (85,893) (2,003) (19,579) - (28,229) (8,233) (190) (1,003) (14,053)	*Transfers* £ - - - - - - - - - - (24,395) -	*31 Aug* *2024* £ - 50,000 26,659 - 18,572 2,704 18,577 2,488 - 2,700 1,074 24,602 -
67,884	324,031	(220,144)	(24,395)	147,376
67,206 30,279 25,658	137,248 - -	(105,323) - (14,219)	29,803 (30,279) 24,871	128,934 - 36,310
123,143	137,248	(119,542)	24,395	165,244

191,027	461,279	(339,686)	-	312,620

17 Commitments under operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

Premises rent Within one year Between one and five years	2025 £ 24,600 12,600	2024 £ 23,400 37,200
	37,200	60,600

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Docusign Envelope ID: C2150F35-DD93-8B9A-8364-90A9D551BE68

SQUARE FOOD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

18 Analysis of net assets between funds

2025 Unrestricted Funds £ 23,383 107,469 25,006	2025 Restricted Funds £ - 98,112 -	2025 Total Funds £ 23,383 205,581 25,006
155,858	98,112	253,970
*2024* *Unrestricted* *Funds* £ 36,310 114,061 14,873	*2024* *Restricted* *Funds* £ - 147,376 -	*2024* *Total* *Funds* £ 36,310 261,437 14,873
165,244	147,376	312,620
*Unrestricted* *Funds* *2024* £ 55,542 80,845 861	*Restricted* *Funds* *2024* £ 318,261 5,770 -	*Total* *Funds* *2024* £ 373,803 86,615 861
137,248	324,031	461,279
30,035 89,507	- 220,144	30,035 309,651
119,542	220,144	339,686
17,706 24,395	103,887 (24,395)	121,593 -
42,101 123,143	79,492 67,884	121,593 191,027
165,244	147,376	312,620

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