2021-04-30-accounts - Can Cook

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Contents		Page
Charity Reference and Administrative	Details
Trustees' Annual Report		2-5
independent Auditor's Report		6-11
Consolidated Statement of Financial Activities		12-13
Balance Sheets		14
Consolidated Statement ofCash Flows		15
Notes to the Financial Statements		16—29

Charity number:	1178169
Trustees:	8 O' Doherty
	R 1 Haigh
	5Hosny
	5 Faragher
	A Southern		(appointed	15eptember	2020)
	KMooney		(appointed	1September	2020)
Director:	R Davison
Principal office:	Suite 26
	2nd Floor
	Oriel Chambers
	Water Street
	Liverpool
	Merseyside
	L2 STD
Bankers:	Santander		UK pic
	Liverpool	Business Centre
	1th Floor,		Noa St Paul's	Place
	Old Hall Street
	Liverpool
	Merseyside
Auditor:	Mitchell Charlesworth			LLP
	Chartered		Accountants
	5Temple	Square
	Temple Street
	Liverpool
	L2 5RH

			Restricted	Restricted
		Unrestricted	Revenue	Capital	2021	2020
Income from:	Notes	Fundsf	Funds 6	Funds E	Total E	Total E
Donations and legacies	2	24,278			24,278	3,624
Charitable activities	3	555,427	467,117	325,000	1,347,544	717,958
Other trading activities	4	5,619			5,619	2,489
Investments	5	163			163	250
Total income		585,487	467,117	325,000	1,377,604	724,321
Expenditure on:
Charitable activities	6	423,605	354,117	35,854	813,576	561,026
Total expenditure		423,605	354,117	35,854	813,576	561,026
Net income/(expenditure)	9	161,882	113,000	289,146	564,028	163,295
Transfers between funds			(21,500)	21,500
		161,882	91,500	310,646	564,028	163,295
Reconciliation offunds:
Total funds brought forward	18	164,209	7,000	147,576	318,785	155,490
Total funds carried forward	18	326,091	98,500	458,222	882,813	318,785

			Restricted	Restricted
		Unrestricted	Revenue	Capital	2020
	Notes	Funds	Funds	Funds	Total
Income from:		E	E	f	E
Donations and legacies		3,624			3,624
Charitable activities		317,562	245,138	155,258	717,958
Other trading activities		2,489			2,489
Investments		250			250
Total income		323,925	245,138	155,258	724,321
Expenditure on:
Charitable activities		315,206	238,138	7,682	561,026
Total expenditure		315,206	238,138	7,682	561,026
Net income/(expenditure)	9	8,719	7,000	147,576	163,295
Reconciliation offunds:
Total funds brought forward	18	155,490			155,490
Total funds carried forward	18	164,209	7,000	147,576	318,785

		Notes
			2021	2020	2021	2020
			6	6	6	6
Fixed assets
Tangible assets		13	515,349	147,907	46,186
Investments		14			101	101
			515,349	147,907	46,287	101
Current assets
Debtors		15	278,185	73,248	183,951
Cash at bank	and in hand		442,849	384p389	135,716	34,172
			721,034	457,637	319,667	34,172
Creditors
Amounts falling due within one year		16	(353,570)	(286,759)	(247,630)	(110,370)
Net current	assets/(liabilities)		367,464	170,878	72,037	(76,198)
Net assets			882,813	318,785	118,324	(76,097)
Funds
Unrestricted	funds	18	326,091	164,209	(22,209)	(83,097)
Restricted funds		18	556,722	154,576	140,533	7,000
Total funds		19	882,813	318,785	118,324	(76,097)

		Notes	2021	2020
			6	f
Cash flow from operating	activities	21	131,824	207,832
Corporation tax received				13,926
Cash flow from investing	activities
Proceeds ofdisposal oftangible fixed assets			8,178	11,411
Capital grants received			325,000	155,258
Payments to acquire tangible fixed assets			(406,705)	(69,130)
Interest received			163	250
Net cash flow from investing activities			(73,364)	97,789
Net increase in cash and	cash equivalents		58,460	319,547
Cash and cash equivalents	at 1May 2020		384,389	64,842
Cash and cash equivalents	at 30April 2021		442,849	384,389
Cash and cash equivalents	consists of:-
Cash at bank			440,183	381,865
Cash in hand			2,666	2,524
Cash and cash equivalents	at 30April 2021		442,849	384,389

2.	Income from donations	Income from donations		and	and	legacies	legacies						Unrestricted	Funds
													2021	2020
													Total	Total
													6	6
	Grants receivable
	Coronavirus Job Retention					Scheme							11,482	2,132
	Coronavirus Discretionary					Support							10,000
	Donations												2,796	1,492
													24,278	3,624
3.	Income from charitable			activities									2021	2020
									Unrestricted		Restricted		Total	Totai
											6	f	6	g
	Grants receivable
	People's Postcode	Lottery										19,900	19,900	20,000
	ClwydAlyn Housing	Limited										91,667	91,667	133.333
	Flintshire County Council											110,000	110,000	10,000
	Flintshire County Council					—capital								150,000
	Liverpool City Council				—Summer			Lunch
	Scheme													23,750
	Liverpool City Council			-	capital									5,258
	Liverpool City Council													33,555
	Steve Morgan Foundation											2,500	2,500	17,500
	Reach Fund													7,000
	Moondance Foundation								30,000			120,000	150,000
	Big Lottery											74,050	74,050
	Tesco Community									1,166			1,166
	Welsh Government											300,000	300,000
	Betsi Cadwaladr	—			University			Local
	Health Board											28,000	28,000
	The Key Fund											46,000	46,000
	contracts to deliver good				food				524,261				524,261	317,562
									555,427			792,117	1,347,544	717,958
	6400,396ofthe above		income				in 2020 was		attributable	to	restricted	funds and	6317,562ofthe above	income in
	2020 was attributable		to		unrestricted			funds.
4,	Income from other trading					activities							Unrestricted	Funds
													2021	2020
													Total	Total
													6
	Sales offoodstuffs												5,619	2,489
5.	Income from investments												Unrestricted	Funds
													2021	2020
													6	6
	Interest receivable												163	250

Analysis ofexpenditure	Analysis ofexpenditure	on	charitable	charitable	2021	2020
					Total	Total
					6	6
Direct costs					764,968	532,651
Support costs (see note		8)			48,608	28,375
					813,576	561,026
Allocation ofsupport costs					2021	2020
					f	6
Governance	(see note 9)				22,810	10,070
Depreciation					2,913	754
Surplus on disposal oftangible				fixed assets	(6,175)	224
l.egal and professional					13,770	3,705
Information	technology				1,854	2,342
Advertising					7,670	2,658
Telephone					3,679	4,299
printing and	stationery				515	911
Other					1,572	(61)
Irrecoverable	VAT					3,473
					48,608	28,375
Governance	costs				2021	2020
					6	6
Auditors' remuneration					4,000
Independent	examination					2,400
Accountancy					18,810	7,670
					22,810	10,070
Net income/(expenditure)			for	the year	2021	2020
					6	6
This is stated	after charging:-
Depreciation	oftangible	fixed		assets	37,260	24,462
Surplus on disposal oftangible				fixed assets	(6,175)	224
Auditors' remuneration		-audit			4,000
Auditors' remuneration —non				audit fees	10,650	3,750
Independent	examination					2,400
Operating lease rentals						40,223

The average monthly	nuinber ofem	ployees during the year was as follows	:-
			2021	2020
			Number	Number
Total			12	13
The total staff costs	and employee	benefits were as follows:-	2021	2020
			E	E
Wages and salaries			242,694	258,901
Social security costs			13,859	17,659
Defined contribution	pension costs		4,418	4,740
			260,971	281,300

Tangible fixed assets	Leasehold	Kitchen	Office	Motor
	improvements	equipment	equipment	vehicles	Total
Group	6	6	f	6	6
Cost
At 1May 2020	42,664	154,281	11,301	18,249	226,495
Additions	49,654	182,388	34,292	140,371	406,705
Disposals				(18,249)	(18,249)
At 30April 2021	92,318	336,669	45,593	140,371	614,951
Depreciation
At 1May 2020	2,333	56,829	6,346	13,080	78,588
Charge for the year	6,239	17,056	2,913	11,052	37,260
Released on disposals				(16,246)	(16,246)
At 30April 2021	8,572	73,885	9,259	7,886	99,602
Net book value
At 30April 2021	83,746	262,784	36,334	132,485	515,349
At 30April 2020	40,331	97,452	4,955	5,169	147,907
				Motor
				vehicles	Total
Charity				6	6
Cost
Additions				51,385	51,385
At 30April 2021				51,385	51,385
Depreciation
Charge for the year				5,199	5,199
At 30April 2021				5,199	5,199
Net book value
At 30April 2021				46,186	46,186
At 30April 2020

									SSofclass	%ofvoting
	Name of	undertaking		Registered		office	Class ofshares held		ofshares	rights
	Can Cook	(Food) Limited		England	and Wales		'A' Ordinary		100	76
	Well-Fed	(Services) Limited		England	and Wales		Ordinary		100	100
									Profit for	Capital and
									year	reserves
									E	E
	Can Cook	(Food) Limited							43,434	266,444
	Well-Fed	(Services) Limited							83,783	83,784
15,	Debtors							Group		Charity
							2021	2020	2021	2020
							f	6		E
	Trade debtors						149,954	29,102
	Othertaxes						58,814	10,367	52,512
	Other debtors						57,895	27,512
	Prepayments		and accrued income				11,522	6,267	5,147
	Amounts	due	from group undertakings						126,292
							278,185	73,248	183,951

Restricted funds					As at					As at
Group					01.05.20 f.	Incomef	Expendituref		Transfers f	30.04.21 f.
ClwydAlyn Housing		Limited				91,667		(91,667)
Flintshire County	Council					110,000	(110,000)
Flin tshire County	Council -		capital		142,648			(13,517)		129,131
Liverpool City Council - capital					4,928			(2,718)		2,210
People's Postcode		Lottery				19,900		(19,900)
Steve Morgan Foundation						2,500		(2,500)
Reach Fund					7,000			(7,000)
Big Lottery						74,050		(52,800)		21,250
Moondance Foundation						120,000		(717)		119,283
welsh Government						300,000		(15,152)		284,848
Betsi Cadwaladr	—University			Local
Health Board						28,000		(28,000)
The Key Fund						46,000		(46,000)
					154,576	792,117	(389,971)			556,722
Charity
Steve Morgan Foundation						2,500		(2,500)
Reach Fund					7,000			(7,000)
People's Postcode		Lottery				19,900		(19,900)
Big Lottery						74,050		(52,800)		21,250
Moondance Foundation						120,000		(717)		119,283
					7,000	216,450		(82,917)		140,533
Comparative information			in respect ofthe preceding			period is as follows:
Unrestricted funds					As at					As at
Group					01.05.19 f	Income f	Expenditure f		Transfers f	30.04.20 f
General funds					155,490	323,925	(315,206)			164,209
Charity
General funds					(83,097)					(83,097)

Restricted funds		As at				As at
		01,05.19	Income	Expenditure	Transfers	30.04.20
Group		f	6	6	f	6
ClwydAlyn Housing Limited			133,333	(133,333)
Flintshire County Council			10,000	(10,000)
Flintshire County Council	- capital		150,000	(7,352)		142,648
Liverpool City Council	- Summer
Lunch Scheme			23,750	(23,750)
Liverpool City Council - capital			5,258	(330)		4,928
People's Postcode Lottery			20,000	(20,000)
Liverpool City Council			33,555	(33,555)
Steve Morgan Foundation			17,500	(17,500)
Reach Fund			7,000			7,000
			400,396	(245,820)		154,576
Charity
People's Postcode Lottery			20,000	(20,000)
Liverpool City Council			33,555	(33,555)
Steve Morgan Foundation			17,500	(17,500)
Reach Fund			7,000			7,000
			78,055	(71,055)		7,000

Analysis ofnet assets between funds		Unrestricted	Restricted	Restricted
		funds	Revenue funds	capital funds	Total
Fund balances at 30April 2021are represented	by:	E	E	E	E
Group
Tangible fixed assets		68,632		446,717	515,349
Cash at bank and in hand		332,844	98,500	11,505	442,849
Other net current (liabilities)		(75,385)			(75,385)
		326,091	98,500	458,222	882,813
Charity
Tangible fixed assets		4,153		42,033	46,186
Investments		101			101
Cash at bank and in hand		37,216	98,500		135,716
Other net current (liabilities)		(63,679)			(63,679)
		(22,209)	98,500	42,033	118,324

			Unrestricted	Restricted	Restricted
			funds	revenue funds	capital funds	Total
Fund balances at	30April 2020 are represented	by:	E	E	E	E
Group
Tangible fixed assets			81,440		66,467	147,907
Cash at bank and	in hand		296,280	7,000	81,109	384,389
Other net current	(liabilities)		(213,511)			(213,511)
			164,209	7,000	147,576	318,785

Analysis ofnet assets	between	between	between	funds	Unrestricted	Unrestricted	Unrestricted			Restricted	Restricted	Restricted
(continued)						funds 6			revenue funds f			capital funds f	Total 6
Charity
Investments							101						101
Cash at bank and in hand					27,172					7,000			34,172
Other net current (liabilities)					(110,370)								(110,370)
					(83,097)					7,000			(76,097)
Reconciliation ofnet movement				in funds to net cash flow		from		operating
activities												2021	2020
												f	6
Net income/(expenditure)		for	year									564,028	163,295
Depreciation oftangible		fixed	assets									37,260	24,462
Surplus on disposal of	tangible		fixed assets									(6,175)	(1,909)
Capital grants receivable												(325,000)	(155,258)
Interest receivable												(163)	(250)
(Increase) in debtors												(204,937)	(34,784)
Increase in creditors												66,811	212,276
Net cash flow from operating			activities									131,824	207,832
Financial commitments
The charity had capital	commitments				of6Nil at 30April 2021(2020				-fNil).
Operating lease commitments
Total future minimum	lease payments				under non-cancellable	operating				leases are	as	follows:
								Group				Charity
					2021					2020		2021	2020
						f				F.		f	6
Within one year					4,662					5,120
Two to five years					3,840					7,680
Total					8,502					12,800