2025-03-31-accounts

Registered number: CE011331 Charity number: 1173842 The Mowgli Trust Unaudited Trnstees, report and financial statements For the Year Ended 31 Mareh 2025

The Mowgli Trust Contents Page Reference and administrative details of the Charitable Incorporated Organisation, its Trustees and advisers Trustees, report Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 8-12

The Mowgli Trust Reference and administrative detai15 of the CIO, its Trustees and advisers For the Year Ended 31 March 2025 Trustees N S Katona J Lake M Peck Company registered number CEOI 1331 Charity registered number 117i842 Registered office Mowgli Street Food Lid 18 Queen Avenue Casile Street Livetpool L2 4TX Accountants Hurst Accountants Limited Chartered Accountants 3 Sio¢kport Exchange Stockport SKI JGG Bankers Santhnder UK PLC 2 Triton Square Regent's Place London NWI 3AN Page I

The Mowgli Trust Tru5tees' Report For the Year Ended 31 March 2025 The Trustees present their annual report together with the financial statements of the Charitable Incorporate Organisation ("CIO") for the l April 20?4 to 31 March 2025. The Annual Report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirni that the Annual Report and financial statements of the charitable company comply with the current statutory requirements. the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective l January 2019). Since the CIO qualifies as small under section 382 of the Companies Act ?006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Objectives and activitie5 Policies and objectives The charity's objectives and principal activities are for the benefit of the public generally, both in the United Kingdom and overseas. The objective of the CIO is to advance such charitable purposes (according to the law of England and Wales, and Scotland) as the trustees see fit from time to time, by providing grants and donations, in particular, but not exclusively, to organisations and individuals in England: Wales and Scotland. The charity meets these objectives by distributing donations largely received from Mowgli Street Food Limited to several institutions. b. Public benefit The Trustees confirm that they have referred to the ?uidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grant making policy for the year. . Grant making policy Grants would be considered by the trustees to be made in the areas necessary. Grants are considered by the trustees on a case by case basis. Achievements and performanee . Main achievements of the CIO The Trust has raised £766k (2024." £682k) from donations received from Mowgli Street Food. The Trust has subsequently been able to support numerous charities across the UK. The charities supported include local charities across Liverpool, Manchester, Binningham: Oxford, Nottingham. Sheifield, Cardiff, Leicester. Leeds, Cheshire, Cheltenham, London, Brighton, Preston, Glasoow, Bristol, Edinburgh, Beverley, Bury St Edmunds, Lincoln and Chelmsford. Page 2

The Mowgli Trust Trustee5' Report (continued) For the Year Ended 31 March 2025 Financial revieiv . Going Concern After making appropriate enquiries, the Trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further detsils regarding the adoption of the going concern basis can be found in the accounting policies. b. Reserves policy It is the policy of the charity to maintain sufficient free reserves to generate sufficient donations to fund their annual grants programme, and to cover the annual management. The trustees consider that the most appropriate level of free reserves in the long term is £5,000. Principal risks and uneertainties The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. d. Financial risk management objectives and policies Net Deficit for the )'ear was £11,726 (2024. Nel surplus of£44,29i). with retained funds of £162,105 (2024.. £173.83]) at the year end. The Statement of Financial Activities is set out on page 6. Plans for future periods The charity will continue to undertake its charitable objectives to provide grants to institutions. Structureg governance and management Constitution The organisation is a Charitable Incorporated Organisation (CEO I l J31), incorporated on 18 July 2017 and registered as a charity (1173842) on 18 July 2017, however the Charity didn't become operational until July 2018. The charity is governed by a document of constitution. The day to day running of the charity is managed by the trustees. b. Trustees The Trustees, who served during the year and to the date of this report were: N S Katona M Peck J Lake Page 3

The Mowgli Trust Trustee5' Report (continued) For the Year Ended 31 March 2025 Structureg governanee and management (continued) . Methods of appointment or election of Truslees Trustees are appointed by a resolution of the trustees passed at a special meeting. The minimum number of trustees is 3. All trustees are skilled to cany out their responsibilities however if any further training is identified it will be provided. Statement of Trustees, responsibilities The Trustees (who are also the directors of the CIO for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the CIO and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these fLnancial statements: the Trustees are required to= select suitable accounting policies and then apply ihem consistentlv- observe ihe methods and principles of the Charities SORP (FRS 102): make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial sthiements on the going concern basis unless il is inappropriate to presume that the CIO will continue in busine55. The Trustee5 are responsible for keeping adequate accountiT]g record5 that are sufficient to show and explain the CIO'S transactions and disc105e with reasonable accuracy at any time the financial p051tion of the CIO and enable them to ensure that the financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. Approved by order of the metnbers olthe board olTrustee5 and signed on their behalf by: A4.44C.- P.-L M Peek Trustee Date: 08 Dec 2025 Page 4

The Mowgli Trust Independent eiaminer's report For the Year Ended 31 March 2025 Independent examiner's report to the Trustees of The Mowgli Trust ('the CIO,) I report to the charity Trustees on my examination of the accounts of the CIO for the year ended 31 March 2025. Responsibilities and basis of report A5 the Trustees of the CIO {and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the CIO are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the CIO'S account5 carried out under section 145 of the Charities Act 2011 ('the ?0 I l Act,). IT] carry'ing out my examination I have followed the Directions given by the Charity Commission under Section 145(5Xb) olthe 201 l Act. Independent examiner's statement Since the CIO'S gr055 income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 201 l Act. I confirni that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I conf￿rn that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the CIO as required by section 386 of the 2006 Act- or the accounts do not accord with those records. or the accounts do not comply with the accounting requiretnents of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered a5 part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come acr055 no other matters in connection with the examination to which attention should be drawi in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the CIO'S Trustees, as a b(Kly, in accordance with Part 4 of the Charities (Accounts and Report5) Regulation5 2008. My work- has been undertaken so that I might state to the CIO'S Trustee5 those matters l am required to State to them in an Independent Exatniner's Report and for no other purpose. To the fullest extent perniitted by law, I do not accept or a55ume responsibility to an)'one other than the CIO and the CIO'S Trustee5 as a body, for my work or for this report. Signed: Dated: 08 Dec 2025 Mike Jackson The Institute of Chartered Accountants in England and Wales Hurst Aceountants Limited Chartered Accountants 3 Stockport Exchange Stockport SKI 3GG Page 5

The Mowgli Trust Statement of financial actiTr ities (incorporating income and expenditure account) For the Year Ended 31 March 2025 Unrestricted funds 2025 Total funds 2025 Tolal fvnds 2024 Note Income from: Donations and legacies 766J61 766J61 681,881 Total income 766J61 766,361 681,881 Expenditure on: Raising funds Charithble activities 84,519 693,568 84,519 693,568 80, 038 557,548 Total expenditure 778,087 778,087 637,586 Net movement in funds (11,726) (11,726) 44,295 Reconciliation of funds: Total funds brought forward Net movement in funds 173,831 (11,726) 173,831 (11,726) 129,536 44,295 Total funds carried fonvard 162,105 162,105 ",3,831 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 8 to 12 forni part of these flnancial slalements. Page 6

The Mowgli Trust Registered number: CEOI1331 Balance Sheet As at 31 March 2025 2025 2024 Note Current assets Debtors 160247 3,658 114,363 61,268 Cash at bank and in hand 163,905 1/5,631 Creditors= amounts falling due within one year (1,800) (1,800) Net current assets 162,105 173.831 Total net assets 162,105 173,831 Charity funds Restricted ￿ndS Unrestricted fund5 162,105 173,831 Total funds 162,105 1-,3,831 The CIO was entitled to exemption from audit under section 477 of the Companies Act 2006. The rnernbers have not required the CIO to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. fyf.44Q.- P_L M Peck Trustee Date: 08 Dec 2025 The notes on pages 8 to 12 form part of these fmancial Statements. Page 7

The Mowgli Trust iyotes to the Financial Statement5 For the Year Ended 31 March 2025 General information The Mowgli Trust is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The registered office addre55 15 Mowgli Street Food Ltd, 18 Queen AveT]ue, Castle Street, Liverpool, L2 4TX. Accounting policie5 2.1 Basis of preparation of financial statements The financial Statements have been prepared in accordance with the Charitie5 SORP (FRS 102) - Accounting and Reportin by Charitie5= StateTnev]t ol Recommended Practice applicable to charities preparing their accounts in accordance ￿.-1th the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act ?006. The Mowgli Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy. 2.2 Going concern There are no material uncertaintie5 about the entity"s ability to continue, as all grant5 are only committed when fund5 are in place, hence the Trustees have adopted the going concern basis in preparing the financial statements. 2.3 Income Donations are credited to the statement of financial activitie5 once the charity has entitlement to the resources, it is certain that the resources M'ill be received, and the monetary value can be measured with sufficient reliability. Interest on funds held on deposit is included V¥hen receivable and the amount can be measured reliably by the charity'- this is normally upon notification of the interest paid or payable b}, the bank-. 2.4 Expenditure Liabilities are recogTtised as expenditure as 5001] as there 15 a legal or COT]structive obligation committing the charity. to that expenditure, it is probable that settlement will be required. and the amount of the obligation can be measured reliably. All expenditure is accounted lor on an accrual's basis, inclusive of any VAT which cannot be recovered. Grants payable are pa￿nents made to third parties in the furtherance of the charitable objectives of the Charity. Grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pa), the grant without condition, OT the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Charity. Governance costs are related to the governance ol the charity, such as trustees, expenses and independent examination fees. Expenditure on charitable activities is incurred on directlv undertakiT]g the activities which further the CIO'S objectives, as well as any a550ciated support Costs. Page 8

The Mowgli Trust iyotes to the Financial Statement5 For the Year Ended 31 March 2025 Accounting policie5 (continued) 2.5 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepaynents are valued at the amount prepaid net of any trade discounts due. 2.6 Cash at bank and in hand Cash at bank and in hand include5 cash and 5hort-term highly liquid investments 74-.ith a short maturity of three months or less from the date olacquisition or opening of the deposit or similar account. 2.7 Liabilities and provis10115 Liabilities are recognised when there is an obligation at the Balance Sheet date a5 a result of a past event, it is probable that a transfer of economic benefit will be required in 5ettlemenL and the amount of the settlement can be estimated reliablv. Liabilities are recognised at the amount that the CIO anticipates it will pay to settle the debt or the amount it has received a5 advanced paJTnents for the good5 or service5 It tnu5t provide. Provision5 are Tneasured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of tnoney 15 material: the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risk5 specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activitie5 as a finance cost. 2.8 Financial instruments The CIO only has financial assets and financial liabilities of a kind that qualifv 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- loan5 which are subsequently mea5UTed at amortised cost using the effective interest method. 2.9 Fund accounting Funds held by the charity are either- Unrestricted fund5 which can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds which can only be used lor a particular restricted PUTP05e within the charitable objectives. Critical accounting estimate5 and areas of judgement The trustees believe that estimate5 and assumptions do not have a significant risk of causing a material difference to the carrying amounts of assets and liabilities within the next financial year. Page 9

The Mowgli Trust iyotes to the Financial Statement5 For the Year Ended 31 March 2025 Income from donations and legacies Unrestricted funds 2025 Total funds 2025 Donations 766,361 766,361 Up7restricled P7ds Tolal funds 2024 2024 Donations 681,883 681,881 Analysis of expenditure by activities Grants and donations paid Governanee Costs Total funds 2025 2025 Other costs 4,095 689,473 693,568 Granls and donaliorts paid 2024 Governonce cosls Tolal fiinds 2024 2024 Other costs 2,048 555,500 557, 548 Page 10

The Mowgli Trust iyotes to the Financial Statement5 For the Year Ended 31 March 2025 Independent examiner's relnuneration The independent examinerf5 remuneration amounts to an independent examiner fee of £1,800 (2024 - £1,800). Trustees, remuneration and expenses During the year, no Trustee5 received any remuneration or other benefits (2024 - £NIL). During the year, no Trustee expenses have been incurred (2024 - £,VILJ. Debtors 2024 PrepaJThent5 and accrued income 160,247 114,363 Creditors: Amounts falling due within one year 2024 Accruals and deferred income 1,800 I,soo io. Summary of funds Summary of funds- current vear Balance at I April 2024 Balanee at 31 March 2025 Income Expenditure General funds 173,831 766,361 (778,087) 162,105 Summarv of funds- prior year Balance at 31 March 2024 Balance at l Api'il 2023 Income Erpenditure General fund5 129.i36 681,881 (637.i86) 3,831 Page I

The Mowgli Trust iyotes to the Financial Statement5 For the Year Ended 31 March 2025 li. Analysis of net assets between funds Analysis of net assets between funds- current year Unrestricted funds 2025 Total funds 2025 Current a55ets 163,905 (1,800) 163,905 (1,800) Creditors due within one year Analysis of net assets between funds- prior year Unrestricted funds 2024 Total funds 2024 Current a55ets 175,633 (J.800) 175,631 (1, 800) Creditors due within one year 12. Related party transactions N S Katona and M Peck are directors of Mom'gli Street Food Limited. During the year the charity received donations from Mom'gli Street Food Limited of £766.361 (2024.- £681,881). An amount of £160,247 (2024.. £114,363) wa5 outstanding at the year and is included within other debtor5. Page 12

nable Issuer HURST Accountants Document generated Mon, 8th Dec 2025 9:21:28 GMT Document fingerprint 81 d635d126fe6faOf243c8abd0166afe Parties involved with this document Document processed Party + Fingerprint Mon, 8th Dec 2025 10'.23.'59 GMT Matthew Peck- Signer (4562c8a9913a3ff267834d83cba5697b) Mon, 8th Dec 2025 11.45.58 GMT Mike Jackson - Signer (009b655ca5a1a018569628104de3a75b) Audit history log Date Action Mon, 8th Dec 2025 9'.21.'28 GMT Envelope generated by Greg Wilson (151.228.120.251) Mon, 8th Dec 2025 9.21.'32 GMT Document generated with fingerprint 7a6b3e8325a91157d834ab1798fe2316 (151.228.120.251) Mon, 8th Dec 2025 9'.21.'32 GMT Document generated with fingerprint 81d635d126fe6faOff243c8abd0166afe (151.228.120.251) Mon, 8th Dec 2025 9'.23.'43 GMT Sent the envelope to Matthew Peck ([e-mail]) for signing (151.228.120.251) Mon, 8th Dec 2025 9.23.'45 GMT Document emailed to [e-mail] Mon, 8th Dec 2025 9'.46.'20 GMT Matthew Peck opened the document email. (45.150.172.46) Mon, 8th Dec 2025 10'.23.'33 GMT Matthew Peck viewed the envelope (149.107.121.247) Mon, 8th Dec 2025 10.23.59 GMT Matthew Peck signed the envelope {149.107.121.247) Mon, 8th Dec 2025 10'.23.'59 GMT Sent the envelope to Mike Jackson ([e-mail]) for signing (149.107.121.247) Mon, 8th Dec 2025 10.24.02 GMT Document emailed to [e-mail] Mon, 8th Dec 2025 10'.24.'54 GMT Mike Jackson opened the document email. (85.210.241.2) Mon, 8th Dec 2025 11'.45.'44 GMT Mike Jackson viewed the envelope (149.107.64.226) Mon, 8th Dec 2025 11.45.59 GMT Mike Jackson signed the envelope (149.107.64.226) Mon, 8th Dec 2025 11'.45.'59 GMT This envelope has been signed by all parties (149.107.64.226) Mon, 8th Dec 2025 11'.45.'59 GMT Signed document confirmation emailed to [e-mail] (149.107.64.226) Mon, 8th Dec 2025 11'.45.'59 GMT Signed document confimiation emailed to [e-mail] (149.107.64.226)

Mon, 8th Dec 2025 11'.45.'59 GMT Signed document confimiation emails have been sent to all parties. Document URL: https'.Ilapi.signableapi.comlshareablelenvelope?t=36283b1844df4ce4-a7 b6-c956856ed98b (149.107.64.226)