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

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HURST Accountants
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