Charity registration number: 1179298
## Newbury Soup Kitchen
Annual Report and Financial Statements for the Year Ended 31 July 2025
## **Newbury Soup Kitchen**
## **Contents**
|Trustees' Report|1 to 5|
|---|---|
|Statement of Trustees' Responsibilities|6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 18|
## **Newbury Soup Kitchen Trustees' Report**
## **Reference and Administrative Details**
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
|Chairman:|S Tillyer (appointed 9 August 2024)|
|---|---|
|Trustees:|S Tillyer (appointed 9 August 2024)|
||S Langley|
||M Raghem-Moayed (appointed 6 March 2026)|
||J Campbell|
||S Orton (appointed 6 March 2025)|
||B Eastwood (resigned 2 March 2026)|
||R Dunn (resigned 2 March 2026)|
||B M Holmes (resigned 9 December 2025)|
||A Shegog (resigned 16 June 2025)|
|Charity Registration Number:|1179298|
|Principal Office:|1 Hambridge Lane|
||Newbury|
||Berkshire|
||RG14 5TU|
|Independent Examiner:|Kerry Hawkins FCCA|
||Chartered Accountants and Registered Auditors|
||UHY Ross Brooke|
||16 Dorcan Business Village|
||Murdock Road|
||Dorcan|
||Swindon|
||SN3 5HY|
|Bankers:|Metro Bank|
||Handelsbanken|
Page 1
## **Newbury Soup Kitchen**
## **Trustees' Report (continued)**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 July 2025.
## **Objectives and activities**
## _**Objects and aims**_
The objects of Newbury Soup Kitchen are the relief of poverty of vunerable and homeless people in the Newbury and surrounding area by the provision of a day centre, outreach and other services.
## _**Public benefit**_
The Trustees have considered the Charity Commission's general guidance on public benefit and are satisfied that the Charity's aims and objectives and overall activities in serving the local community are compliant and conform with statutory requirements.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
Demand for our services has remained consistently high. We continue to provide vital support to people in our community who need it most, and the team has worked incredibly hard to maintain that support, occasionally dealing with some challenging situations.
Alongside the core food sessions, we have continued to develop our outreach work and strengthen relationships with local agencies and partners.
Our Thursday sessions at the Salvation Army have presented a number of logistical challenges over the years and more so recently with changes to their layout and operations, this has not always worked as well as we would have liked. This will now be resolved with a forthcoming move to St Joseph’s hall, which should provide a more suitable space for our needs until our own premises are confirmed and available. We are just awaiting the license to occupy to come through to finalise this move.
On that note, we have met on numerous occasions during the year with West Berks Council, Greenham Trust and their architects to plan and design a building that will be properly fit for our purpose. This project is currently moving through the various planning processes, so there is not much to report just yet until those run their course. Hopefully we will have some positive news to share over the coming months.
I would also like to note the great loss felt not only by us but by many local charities following the passing of Chris Boulton, CEO of Greenham Trust. His support of NSK over the years was greatly valued.
We should also be pleased with the progress made in strengthening the organisation itself. Over the past year we have introduced clearer supervision arrangements for staff, improved safeguarding processes, and adopted new policies to support both staff and volunteers.
We are also currently updating staff contracts, which will help clarify structures as well as arrangements such as TOIL. While these improvements may not always be visible externally, we know they are essential in ensuring the charity remains well run and sustainable for the future. They also represent many hours of work by trustees, and we are very grateful to you all for the time you have given to this.
Page 2
## **Newbury Soup Kitchen**
## **Trustees' Report (continued)**
## **Financial review**
Financially, the charity remains in a strong and stable position thanks to the continued generosity of our donors, fundraisers and grant providers, including the Lloyds Bank Foundation. Over the past year we have also strengthened our financial systems with Natasha joining as our bookkeeper. This will significantly improve our reporting and financial oversight while gradually relieving Meryl of many of the accounting tasks she has previously managed. We would also like to record our sincere thanks to HCA, who generously provided bookkeeping support to the charity for a number of years.
Income for the Charity for the year ended 31 July 2025 amounted to £292,321 (2024: £275,595) comprising £218,102 (2024: £195,007) from the various donations and local community fundraising initiatives, other fundraising activities of £68,264 (2024: £78,302) and investment income of £5,955 (2024: £2,286).
Total expenditure was £187,902 of which £55,023 was Restricted (2024: £167,562 of which £59,643 was restricted). 2025 expenditure included fundraising costs of £23,434 (2024 - £25,716), direct costs of £9,935 (2024 - £9,455), salary costs of £92,735 (2024 - £80,594) and other overhead and governance costs of £61,798 (2024 - £51,797) The resultant surplus of income over expenditure was £104,419 (2024 - £108,033).
As at 31st July 2025, Unrestricted funds were £349,135 (2024 - £239,648) and Restricted funds were £1,622 (2024 - £6,690).
£250,000 of the Unrestricted funds as at 31st July 2025 have been allocated to a Designated fund for supporting the development of a purpose built facility for the Newbury Soup Kitchen ( 2024 - £116,943).
## _**Policy on reserves**_
The charity aims to hold reserves equivalent to 9 months to cover operating costs.
## **Structure, governance and management**
## _**Nature of governing document**_
Newbury Soup Kitchen was established as a Charitable Incorporated Organisation, Registered Charity No.1179298 on 23 July 2018. The charity is governed by its constitution as amended on 6 October 2021.
Page 3
## **Newbury Soup Kitchen**
## **Trustees' Report (continued)**
## _**Recruitment and appointment of trustees**_
## Appointment of charity trustees
(1) At every annual general meeting of the members of the CIO, one-third of the charity trustees shall retire from office. If the number of charity trustees is not three or a multiple of three, then the number nearest to one-third shall retire from office, but if there is only one charity trustee, he or she shall retire.
(2) The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot.
(3) The vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be filled as provided in sub-clause (5) of this clause.
(4) The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees), or as an additional charity trustee, provided that the limit specified in clause 12(3) on the number of charity trustees would not as a result be exceeded.
(5) A person so appointed by the members of the CIO shall retire in accordance with the provisions of sub-clauses (2) and (3) of this clause. A person so appointed by the charity trustees shall retire at the conclusion of the next annual general meeting after the date of his or her appointment, and shall not be counted for the purpose of determining which of the charity trustees is to retire by rotation at that meeting.
## Reappointment of charity trustees
Any person who retires as a charity trustee by rotation or by giving notice to the CIO is eligible for reappointment. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least three years.
Page 4
## **Newbury Soup Kitchen**
## **Trustees' Report (continued)**
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
This year has also been an important one in terms of governance and planning for the future. Trustees have spent time working on strategy, succession planning and ensuring we have the right structures in place as the charity continues to grow and evolve.
Much of this work has been supported through the assistance of Lloyds Bank Foundation. That support continues, and we would particularly like to thank our advisor Karen for the time and guidance she has given us.
None of what we achieve would be possible without the incredible commitment of our volunteers, who continue to give their time, energy and compassion. They truly are the heart of Newbury Soup Kitchen and we are hugely grateful to every one of them.
We would also like to thank Meryl for her leadership and dedication. The work done by Meryl and her team every day makes a real and lasting difference to people’s lives.
And finally, we would like to give a particular thank you to Becky, who has recently stepped down as a Trustee and Treasurer.
Becky has done an outstanding job over many years, helping to guide the charity through a period of growth and ensuring our finances remain well managed and secure. We are extremely grateful for everything you have done for NSK.
Looking ahead, while there will always be challenges, the charity is in a strong position, with good governance, a committed team, and a clear focus on continuing to support those who need us.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... S Tillyer Chairman and Trustee
Page 5
## **Newbury Soup Kitchen**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards 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 charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... S Tillyer Chairman and Trustee
Page 6
## **Newbury Soup Kitchen**
## **Independent Examiner's Report to the trustees of Newbury Soup Kitchen**
I report to the trustees on my examination of the accounts of Newbury Soup Kitchen for the year ended 31 July 2025.
## **Responsibilities and basis of report**
As the charity trustees of Newbury Soup Kitchen 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 Newbury Soup Kitchen'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 Newbury Soup Kitchen'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 Chartered Certified Accountants 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:
1. accounting records were not kept in respect of Newbury Soup Kitchen as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting 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.
...................................... Kerry Hawkins, FCCA Chartered Accountants and Registered Auditors UHY Ross Brooke
UHY Ross Brooke 16 Dorcan Business Village Murdock Road Dorcan Swindon SN3 5HY
Date:.............................
Page 7
## **Newbury Soup Kitchen**
## **Statement of Financial Activities for the Year Ended 31 July 2025**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Other trading activities
3
Investment income
Total income
**Expenditure on:**
Governance costs
5
Charitable activities
4
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13
**Note**
**Income and Endowments from:**
Donations and legacies
2
Other trading activities
3
Investment income
Total income
**Expenditure on:**
Governance costs
5
Charitable activities
4
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
168,147
68,264
5,955
242,366
(4,650)
(128,229)
(132,879)
109,487
109,487
239,648
349,135
**Unrestricted**
**funds**
**£**
179,789
78,302
2,286
260,377
(1,026)
(106,893)
(107,919)
152,458
152,458
87,190
239,648|**Restricted**
**funds**
**£**
49,955
-
-
49,955
-
(55,023)
(55,023)
(5,068)
(5,068)
6,690
1,622
**Restricted**
**funds**
**£**
15,218
-
-
15,218
-
(59,643)
(59,643)
(44,425)
(44,425)
51,115
6,690|**Total**
**2025**
**£**
218,102
68,264
5,955|
|---|---|---|---|
||||292,321|
||||(4,650)
(183,252)|
||||(187,902)|
||||104,419|
||||104,419
246,338|
||||350,757|
||||**Total**
**2024**
**£**
195,007
78,302
2,286|
||||275,595|
||||(1,026)
(166,536)|
||||(167,562)|
||||108,033|
||||108,033
138,305|
||||246,338|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 13.
The notes on pages 10 to 18 form an integral part of these financial statements. Page 8
## **Newbury Soup Kitchen**
## **(Registration number: 1179298) Balance Sheet as at 31 July 2025**
|**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
11
**Creditors: Amounts falling due within one year**
12
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2025**
**£**
7,064
1,200
388,873
390,073
(46,380)
343,693
350,757
1,622
349,135
350,757|**2024**
**£**
17,624
345
229,962|
|---|---|---|
|||230,307
(1,593)|
|||228,714|
|||246,338|
|||6,690
239,648|
|||246,338|
The financial statements on pages 8 to 18 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... S Tillyer Chairman and Trustee
The notes on pages 10 to 18 form an integral part of these financial statements. Page 9
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Newbury Soup Kitchen meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## **Raising funds**
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Charitable activities**
Charitable expenditure, direct costs and support costs comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Tangible fixed assets**
Individual fixed assets costing £150.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 10
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Fixtures fitting and equipment|25% Straight Line|
|Computer equipment|25% Straight Line|
|Plant and machinery|25% Straight Line|
|Motor Vehicles|25% Straight Line|
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the period.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations and grants
**Total for 2025**
**Total for 2024**|**Unrestricted funds**
**Designated**
**£**
**General**
**£**
133,057
35,090
133,057
35,090
116,417
63,372|**Restricted**
**funds**
**£**
49,955
49,955
15,218|**Total**
**funds**
**£**
218,102|
|---|---|---|---|
||||218,102|
||||195,007|
Page 11
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
## **3 Income from other trading activities**
|Events income;
Other events income (fundraising events)
Other income from other trading activities
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
66,864
1,400
68,264
78,302|**Total**
**funds**
**£**
66,864
1,400|
|---|---|---|
|||68,264|
|||78,302|
## **4 Expenditure on charitable activities**
|Advertising and marketing
Bank fees
Cleaning
Light and heat
Insurance
IT software and consumables
Motor expenses
Postage, printing and stationery
Rent
Repairs and maintenance
Training
Subscriptions
Telephone
Travel
Depreciation
Wages
Fundraising costs
Direct costs|**Unrestricted**
**funds**
**General**
**£**
178
141
-
-
-
519
551
1,331
5,587
-
-
1,090
969
136
10,960
84,323
22,444
-
128,229|**Restricted**
**funds**
**£**
-
-
1,185
6,801
345
1,216
9,963
-
11,213
2,572
2,391
-
-
-
-
8,412
990
9,935
55,023|**Total**
**2025**
**£**
178
141
1,185
6,801
345
1,735
10,514
1,331
16,800
2,572
2,391
1,090
969
136
10,960
92,735
23,434
9,935|
|---|---|---|---|
||||183,252|
Page 12
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
|Advertising and marketing
Bank fees
Cleaning
Light and heat
Insurance
IT software and consumables
Legal expenses
Motor expenses
Postage, printing and stationery
Rent
Repairs and maintenance
Training
Subscriptions
Telephone
Travel
Depreciation
Wages
Fundraising costs
Direct costs|**Unrestricted**
**funds**
**General**
**£**
-
564
-
-
-
-
-
-
-
-
-
-
960
1,075
474
12,743
73,554
17,523
-
106,893|**Restricted**
**funds**
**£**
702
-
2,027
5,921
778
1,614
180
8,843
2,148
10,400
929
1,413
-
-
-
-
7,040
8,193
9,455
59,643|**Total**
**2024**
**£**
702
564
2,027
5,921
778
1,614
180
8,843
2,148
10,400
929
1,413
960
1,075
474
12,743
80,594
25,716
9,455|
|---|---|---|---|
||||166,536|
## **5 Governance costs**
|Independent Examiner’s remuneration
Other governance costs|**Unrestricted**
**funds**
**General**
**£**
3,600
1,050
4,650|**Total**
**2025**
**£**
3,600
1,050
4,650|**Total**
**2024**
**£**
-
1,026|
|---|---|---|---|
||||1,026|
## **6 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 13
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
## **7 Staff costs**
The aggregate payroll costs were as follows:
|The aggregate payroll costs were as follows:|||
|---|---|---|
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2025**
**£**
87,671
3,090
1,974
92,735|**2024**
**£**
77,169
1,700
1,726|
|||80,595|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|Average number of employees|**2025**
**No**
3|**2024**
**No**
3|
|---|---|---|
Contributions to the employee pension schemes for the year totalled £1,974 (2024 - £1,726).
No employee received emoluments of more than £60,000 during the year
Page 14
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
## **8 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **9 Tangible fixed assets**
|**Cost**
At 1 August 2024
Additions
At 31 July 2025
**Depreciation**
At 1 August 2024
Charge for the year
At 31 July 2025
**Net book value**
At 31 July 2025
At 31 July 2024
**10 Debtors**
Trade debtors
Prepayments
**11 Cash and cash equivalents**
Cash at bank
**12 Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals|**Furniture and**
**equipment**
**£**
20,908
400
21,308
14,229
3,451
17,680
3,628
6,679|**Furniture and**
**equipment**
**£**
20,908
400
21,308
14,229
3,451
17,680
3,628
6,679|**Motor vehicles**
**£**
34,296
-
34,296
23,351
7,509
30,860
3,436
10,945
**2025**
**£**
1,200
-
1,200
**2025**
**£**
388,873
**2025**
**£**
1,263
41,517
3,600
46,380|**Motor vehicles**
**£**
34,296
-
34,296
23,351
7,509
30,860
3,436
10,945
**2025**
**£**
1,200
-
1,200
**2025**
**£**
388,873
**2025**
**£**
1,263
41,517
3,600
46,380|**Total**
**£**
55,204
400
55,604
37,580
10,960
48,540
7,064
17,624
**2024**
**£**
-
345|
|---|---|---|---|---|---|
||21,308||34,296|||
||14,229
3,451||23,351
7,509|||
||17,680||30,860|||
||3,628||3,436|||
||6,679||10,945|||
||||**2025**
**£**
1,200
-
1,200
**2025**
**£**
388,873
**2025**
**£**
1,263
41,517
3,600
46,380|||
||||||345|
||||||**2024**
**£**
229,962|
||||||**2024**
**£**
1,058
535
-|
||||||1,593|
Page 15
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
|**13 Funds**
**Unrestricted funds**
**_General_**
Unrestricted
**_Designated_**
Community Support Centre
**Total unrestricted funds**
**Restricted funds**
Greenham Trust and Berkshire
Community Foundation
National Lottery
**Total restricted funds**
**Total funds**
**Unrestricted funds**
**_General_**
Unrestricted
**_Designated_**
Community Support Centre
**Total unrestricted funds**
**Restricted**
Greenham Trust and Berkshire
Community Foundation
**Total funds**|**Balance at 1**
**August 2024**
**£**
122,705
116,943
239,648
6,690
-
6,690
246,338
**Balance at 1**
**August 2023**
**£**
86,664
526
87,190
51,115
138,305|**Incoming**
**resources**
**£**
109,309
133,057
242,366
46,041
3,914
49,955
292,321
**Incoming**
**resources**
**£**
143,960
116,417
260,377
15,218
275,595|**Resources**
**expended**
**£**
(132,879)
-
(132,879)
(51,109)
(3,914)
(55,023)
(187,902)
**Resources**
**expended**
**£**
(107,919)
-
(107,919)
(59,643)
(167,562)|**Balance at 31**
**July 2025**
**£**
99,135
250,000|
|---|---|---|---|---|
|||||349,135|
|||||1,622
-|
|||||1,622|
|||||350,757|
|||||**Balance at 31**
**July 2024**
**£**
122,705
116,943|
|||||239,648
6,690|
|||||246,338|
Page 16
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
The specific purposes for which the funds are to be applied are as follows:
## Designated funds
Newbury Soup Kitchen has built financial reserves to support its long-term plan to move into a permanent Community Support Centre, with Greenham Trust supporting development of a purpose-built facility. The project is expected to enter pre-planning in 2026, with completion estimated within around two years.
The charity’s current base at Hambridge Lane (provided by SWIFT Logistics) meets immediate needs but lacks the space and facilities required for expanding, integrated services. A future premises needs to accommodate food storage and provision, outreach and support rooms, health and wellbeing services (including hairdressing, nursing and eye tests), statutory outreach sessions, secure storage for homelessness supplies, and suitable parking and outdoor space for vulnerable clients.
Reserves are designated to cover the transition to the new centre, including fit-out, equipment, setup costs, relocation, and ongoing service expansion. Additional fundraising continues to ensure readiness when a suitable building is secured.
.
## Restricted funds
The National Lottery grant for one years funding for a part-time outreach worker to help to support women.
The Berkshire Community Foundation and Greenham Trust grants are for the provision of funds to cover operating activities.
## Deferred income
Included in other creditors is £41,086 of deferred income. £16,086 of this relates to funds received from National Lottery in the year for which the performance obligations were not met as at 31 July 2025 and £25,000 relates to funds received from Lloyds Bank Foundation in the year ended 31 July 2025. This will be released to the SOFA in the year ended 31 July 2026.
The Lloyds Bank Foundation grant is to be applied for any costs which further the social purpose of Newbury Soup Kitchen.
## **14 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
7,064
-
97,365
250,000
(5,294)
-
99,135
250,000|**Restricted**
**funds**
**£**
-
42,708
(41,086)
1,622|**Total funds at**
**31 July**
**2025**
**£**
7,064
390,073
(46,380)|
|---|---|---|---|
||||350,757|
Page 17
## **Newbury Soup Kitchen**
## **Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
17,624
-
106,674
116,943
(1,593)
-
122,705
116,943|**Restricted**
**funds**
**£**
-
6,690
-
6,690|**Total funds at**
**31 July**
**2024**
**£**
17,624
230,307
(1,593)|
|---|---|---|---|
||||246,338|
Page 18
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
http://www.virtualcabinetportal.com/WhatIsUTC
## **Signature 1**
Signed by Simon Tillyer using authentication code bWMxU1khRXp3MVhn at IP address 83.151.204.116, on 2026/05/22 15:18:37 Z.
Simon Tillyer's e-mail address is: simon@newburysoupkitchen.org.uk.