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2025-03-31-accounts

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Company Registration Number: 11911645 Charity Number: 1185044

DEBÉRE LIMITED

Chartered Accountants Swallow House Parsons Road Washington Tyne and Wear NE37 1EZ

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

CONTENTS PAGES
Officers and professional advisers 1
Trustees’ annual report 2 to 8
Independent examiner’s report 9 to 10
Statement of financial activities 11
Balance sheet 12 to 13
Notes to the financial statements 14 to 23

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS

YEAR ENDED 31 MARCH 2025

The board of trustees Mr P Gowland
Mrs J Watson
Mr G R Watson
Mrs O Ford
Registered office c/o Debére Limited
Swallow House
Parsons House
Washington
Tyne and Wear
NE37 1EZ
Accountants Debére Limited
Chartered Accountants
Swallow House
Parsons House
Washington
Tyne and Wear
NE37 1EZ
Bankers Virgin Money
82 English Street
Carlisle
CA3 8HP

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees confirm that the annual report and financial statements of the company comply with the current statutory requirements, the requirements of the 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 (FRS 102).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity has the following charitable objectives:

The relief of poverty among people living or working in Sunderland, and its surrounding areas by:

Governing document

The charity is governed by its Articles of Association.

Method of appointment or election of the trustees

The trustees of the charity are also its directors. Information on the appointment of directors can be found in the company’s Articles of Association.

Policies adopted for the induction and training of trustees

Training and induction are available for all new trustees. During the induction process, they are informed as to their duties and responsibilities. Any request from a trustee for training is considered by the Board of Sunderland Community Soup Kitchen Limited.

Organisation

As at 31 March 2025 Sunderland Community Soup Kitchen Limited had a Board of Trustees of 4 members.

The board of trustees during the year are as follows:

Mr P Gowland Mrs J Watson – resigned 7 April 2025 Mr G R Watson Mrs O Ford – appointed 1 November 2024 Mr M P Hartnack – resigned 1 October 2024

Public benefit

The charity’s objective and principal activity is to provide assistance to the homeless and hungry, and not just the hungry homeless. Food poverty affects many other members of society, and this we seek to address.

In setting objectives and planning for activities, the trustees have given due consideration to the general guidance given by the Charity Commission relating to public benefit.

Volunteers

The charity is run mainly by volunteers. There are currently 72 active volunteers and 7 standby volunteers.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Sunderland Community Soup Kitchen (Charity Number 1185044) has been a vital support service to our local community since we served our first meal on 15 July 2019.

Chairman’s Report

I am pleased to present the Chairman’s Report for Sunderland Community Soup Kitchen for the year under review.

Throughout the year, the charity has continued to respond to high levels of food insecurity, homelessness, financial hardship, and social isolation within the community. Our focus has remained on delivering practical support in a dignified and person-centred manner, while also developing services that contribute to longerterm stability and wellbeing.

The charity’s core activity continues to be the provision of food support. Through the £12 meal schedule, individuals are able to access regular hot meals alongside Mack a Meal, which provides a monthly supply of cupboard staples supplemented with fresh fruit and vegetables. This approach supports improved nutrition, budgeting, and independence, and delivers clear public benefit.

During the year, the charity introduced Davy, a new mobile emergency homelessness support service delivered from a converted horse box. Davy provides immediate, practical assistance to people experiencing homelessness, including the distribution of tents, sleeping bags, hot drinks, snacks, and essential warm items such as hats, gloves, scarves, coats, and other clothing. This mobile service enables the charity to reach individuals who are rough sleeping or otherwise unable to access building-based services, helping to reduce risk, improve wellbeing, and address urgent need.

Following a review of service delivery and resource allocation, the trustees made the decision to discontinue Sunday services. This allowed resources to be redirected toward services with greater impact and sustainability.

The charity continued to develop its work beyond crisis response. During the year, we expanded into employment training and education, successfully introducing a structured induction programme focused on AI awareness and employability skills. This programme supports beneficiaries to develop digital confidence, workplace readiness, and engagement with learning and employment opportunities.

The charity also continued to operate two community allotments, where fruit and vegetables are grown for inclusion within food support services. In addition to contributing to food provision, the allotments provide opportunities for routine, engagement, and wellbeing, offering a supportive environment that promotes mindfulness and positive mental health.

Maintaining financial sustainability remains a key priority for the trustees. The charity continued to strengthen its revenue-generating activities, including TriBeCa, Funky G, and Busy D’s, a new alterations service launched during the year. These activities generate unrestricted income which supports the delivery of charitable services and reduces reliance on external funding.

The trustees would like to thank the charity’s volunteers, staff, partners, and supporters for their continued dedication and commitment.

Looking ahead, the trustees remain confident that the charity is well positioned to continue delivering public benefit while responding flexibly to emerging needs. The focus for the coming year will be on maintaining service quality, strengthening financial resilience, and further developing opportunities that support individuals toward greater independence.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

Our Wonderful Award-Winning Team

Our team is mainly volunteers, giving their time and skills to be important cogs in the wheel that helps so many local people. Dedicated ‘dream team’, their commitment, energy, heartfelt passion to help others is immeasurable. We currently have 72 active volunteers and 7 standby volunteers, all DBS Checked, qualified to level 2 and 3 Food and Hygiene or above to work in our kitchens, most of the team completed first aid training, fire warden training, safeguarding leads and suicide awareness.

In 2025 we completely changed our business model to build longevity and financial stability to our charity going forward. Two paid employees, working to high standards, strict compliances and innovative ideas to increase our funds in 2026.

From April 2025 we commenced our new budgeting support scheme, buying 12 meals upfront to cover for one month, a customer card, costing £12 ensures that food supply is available all month to the subscriber which encourages budgeting skills. We also offer free food option to any guest without money.

Our service is dignified, without intrusive questions and open to all.

We are more than just a ‘Soup Kitchen’, our food is a lifeline to many, packed with vegetables and protein, designed to improve diets, many of our guests rely on cheaper brands, high carbohydrate content with little all-round nutritional value. We use lots of fresh produce; some we grow in our own allotments (we have two working spaces where each year we improve the quantities of fresh produce grown with no chemicals in the process). Each day we offer fruit and water as part of our service.

People that use our service are living in poverty, dealing with addictions, low-income families, unemployed and employed, yet still unable to make ends meet some months. A high number of our guests are single and living in isolation; a trip to our food service is the only contact and interaction some have each day. Combatting loneliness and improving mental health are huge factors in how we work. We offer a hand up in life rather than a handout.

In November 2024, we closed our 3,000sq ft warehouse, so we have made changes to our working practice and transferred the costings to open 3 adjoining revenue schemes to enable us to work towards better financial stability. Public donations have reduced massively since the Pandemic and high cost of living crisis.

Tribeca – Our Community Hub

In January 2025, we opened our community hub.

We have created a beautiful space with areas for meetings, counselling, pop up events, art gallery styling, improving waiting times for referrals and external support, bring people together through arts and crafts, training courses to improve employment, education, creativity and togetherness, tackle issues and support around domestic abuse, smoking and better energy support.

Funky G – Our Pre-Loved Boutique

As donations reduced, we knew we had to create ways to give us financial stability; Funky G opened at the end of January 2025. Our funky boutique houses donated high quality clothing items at affordable prices. Our goal is to employ people, work alongside educational establishments to offer a training space for retail experience, explore online sales platforms and work toward bringing our High Street back to life, opening both in daytimes and evenings. We simply aim to work harder, improve financial stability, save the environment and reduce waste and clothing heading to landfill sites. We will recycle, repurpose and re-love clothing and accessories. We have established online selling techniques and pop-up events.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

Busy D – Sewing and Repair Services

In an adjoining space we have created a work area to house sewing repairs and alterations. Volunteer ran, opened in January 2025, encouraging repair rather than replace any damaged clothing. We plan to teach our guests how to repair and look at improving sewing and craft skills. We will be open to the public for their repairs which will support additional income for our charity .

Lottie and Gigsy – Our allotments

We have two allotments, growing our own produce to support our menus. We have organisations volunteering on site regularly, a team of volunteers, harvest and maintain the large spaces, we rescued two ducklings planned to be euthanised and now live and flourish on our allotment. Now we have 4 ducks under our care. Each allotment is a tranquil and safe space, with a calming atmosphere where all who visit enjoy being outdoors and in tune with nature.

Davy – Our Horsebox

Davy is a converted horsebox that has multiple uses; it’s been a base for an art exhibition, food collections but its main duty is working on the streets, directly providing emergency supplies and support to our city homeless. We will provide food, snacks and hot drinks, sleeping bags, spare clothing and warm coats, tents, emergency survival items, first aid supplies and a portable defibrillator onboard.

Albert’s Pantry – Mack A Meal

We have created our own community shop housing food items specifically to make meals rather than emergency food support. Our guests receive this service free of charge together with our 12 meals for £12 Scheme, encouraging meal planning alongside fresh fruit and vegetables. Our aim to upgrade food support, encourage better diets on a low budget, encourage batch cooking and plan to provide recipe ideas and personal guidance.

Our Refill Scheme

We created a refill service for plant based household and personal cleaning products. All items improve the environment but give our guests washing detergent, hand soap, shower gel, shampoo and multi-surface cleaner.

Season Tickets to SAFC

A wonderful donator has again supported funding which is match funded by the Sunderland Association Football Club, to obtain 21 season tickets for our guests; families and volunteers to enjoy following the football club we all love. This gives people opportunities to attend that they would never be able to afford, this scheme is so successful, our passionate attendees love the atmosphere and following performance at home matches at The Stadium of Light.

Additional Support

We have had to reduce our furniture, free clothing and foodbank. We now work closely with partners to ensure that warm clothes, hats, scarves, furniture and household items are still sourced, now simply delivered directly instead of stored at our former warehouse. We support with brand new towels and bedding for all referred families from domestic violence and to guests after obtaining accommodation after homelessness.

Our plans for 2026 are very focused on improving lives, encouraging positive change and opening our doors to anyone in need of support, guidance and interaction to better well-being, trying new challenges and activities.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

Christmas 2024

Christmas is a wonderful time at our charity. We bring joy to our guests all during the month of December, we build up food supplies. This year we provided a full Christmas lunch, Christmas day breakfast and a large bag of gifts to each guest.

Social Media

Communication is a large part of our work, our well supported Facebook page in the 28 days closing 2025 had 1.2 million views which is an incredible platform for food poverty awareness and need for change. There have been many improvements influencing change in our city since we opened in 2019, all improving lives and support given to people struggling in life.

Fundraising Events

2025 brought us funds via incredible acts of kindness by members of the public wanting to support our work. Roker Report continued to support our work all year around, a group of vloggers created a song, our volunteer ran continually for 16 hours with friends from his running team, our volunteers and friends froze in the North Sea at the Sunderland Boxing Day Dip and more. We are so fortunate to have to have the public support our Christmas campaigns and all year fundraising.

From Our Trustee Team

We Trustees are very hands on and bring individual skills and extensive experience to Board of Trustees. We work alongside the team, meet the guests and volunteer ourselves in various departments. Our role is to support the employees and volunteers, training, policies, health and safety in place, compliance with charity commission guidelines followed and covered to ensure a safe working environment.

We would like to thank every person involved or working with our charity, it’s a place of support and safety to many, together we are part of a really important local community, raising standards for food and life support to people combatting hunger, poverty, mental health, wellbeing and isolation in our city.

FINANCIAL REVIEW

Our total income was £221,143 (of which £35,000 is restricted), with total expenditure of £261,023 (of which £37,569 is restricted). In addition to monetary donations the charity received many donations in kind of food and clothing; no estimate of their value has been included in these accounts. As at 31 March 2025 restricted funds are £3,835 (2024: £6,404) and unrestricted funds are £150,194 (2024: £187,505).

Investment Policy

Aside from retaining prudent amounts in funds each year, most of the charitable company’s funds are to be spent in the short term, so there are few opportunities for long-term investment. Where cash flow allows, funds are held in short term deposit accounts in order to maximise interest receivable.

Risk Policy

The Trustees review risks on a regular cycle. Internal control risks are minimised by the implementation of policies and procedures to ensure compliance with accountancy procedures, employment law, health and safety, equality, diversity and inclusion. The policies are updated on a rolling programme to ensure they meet with the charities needs and compliance regulations.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

Reserves Policy

The Trustees have reviewed the Charity reserves requirements in accordance with guidelines issued by the Charity Commission for England & Wales. The current financial climate reflects a very competitive marketplace for the bidding of funding and grants. The Trustees are therefore mindful to retain such reserves as to meet all day to day running costs of the Charity. The Trustees monitor the Charity’s reserves on a regular basis.

FUTURE PLANS

In 2025-26, we have made huge changes in how we plan to carry out our work, we will provide new opportunities to guests, visitors and our volunteers. Our aim will be to continue with our important food service, work towards a safer financial environment, create revenue streams, employment, training, life skills and further advance life skills.

We will also continue to grow, nurture, be creative, courageous and kind, be the best people we can be and make a huge impact on our local community. We plan very exciting and new ventures in 2026, be the best team, make every day special and most importantly make a massive impact on support given to people who need a hand up in life, not a handout. Let people know they are important, and we are there to help and guide. It’s good to be kind, our 2025-26 mission is to give the best we can, work hard for our community and grow with positive pathways on our journey.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

Company law 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 as at the end of the financial year and of the surplus or deficit of the charity for the financial year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act. It is also their responsibility to safeguard the Assets of the company and hence to take reasonable steps to prevent and detect fraud and other irregularities.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER

Claire Miller of Debére Limited has offered herself for reappointment as Independent Examiner at the Annual General Meeting.

Approved by the trustees on 23 January 2026 and signed on its behalf by

Mr P Gowland Trustee

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

YEAR ENDED 31 MARCH 2025

I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 11 to 21.

This report is made solely to the charity’s trustees, as a body in accordance with Section 145 of the Charities Act 2011. My examination work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for my examination work, for this report, or the opinions I have formed.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £50,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED (continued)

YEAR ENDED 31 MARCH 2025

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met; or;

Claire Miller BA (Hons) FCA Independent Examiner

ON BEHALF OF DEBÉRE LIMITED Chartered Accountants

Swallow House Parsons Road Washington Tyne and Wear NE37 1EZ

Date: 23 January 2026

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2025

Note
Unrestricted
Funds
£
Restricted
Funds
£
Income and expenditure
Income from:
Donations and legacies
3
174,153
–
Charitable activities
4
5,876
–
Grant income
–
35,000
Trading income
6,114
–
Total income
186,143
35,000
Expenditure on:
Charitable activities
5
223,454
37,569
Total expenditure
223,454
37,569


Net income / (expenditure)
(37,311)
(2,569)
Transfers
Gross transfers between funds
–
–
Net movement in funds
7
(37,311)
(2,569)
Total funds brought forward
187,505
6,404
Total funds carried forward
150,194
3,835

 Total
Funds
2025
£
174,153
5,876
35,000
6,114
221,143

261,023
261,023

(39,880)
–
(39,880)
193,909
154,029
 Total
Funds
2024
£
162,796
2,355
35,500
–
200,651
210,589
210,589
(9,938)
–
(9,938)
203,847
193,909

The charitable company has no recognised gains or losses other than the results for the period as set out above.

All of the activities of the charitable company are classed as continuing.

The notes on pages 14 to 23 form part of these financial statements

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

Registered Number 11911645

BALANCE SHEET

31 MARCH 2025

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:amounts falling due within one year
11
Net current assets/(liabilities)
Total assets less current liabilities
Net assets
The funds of the charity
Restricted funds
12
Unrestricted funds:
13
Total funds
14		 2025
£
£
49,992
5,815
108,624
114,439
(10,402)
104,037
154,029

3,835
150,194
154,029
 2024
£
£
42,274
9,500
149,917
159,417
(7,782)
151,635
193,909
6,404
187,505
193,909		 2024
£
£
42,274
9,500
149,917
159,417
(7,782)
151,635
193,909
6,404
187,505
193,909
193,909
6,404
187,505
193,909

The notes on pages 14 to 23 form part of these financial statements

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED Registered Number 11911645

BALANCE SHEET

31 MARCH 2025

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)).

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors/trustees responsibilities:

These financial statements were approved by the Board of Directors on 23 January 2026 and signed on their behalf by:

Mr P Gowland Trustee

The notes on pages 14 to 23 form part of these financial statements

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is c/o Debére Limited, Swallow House, Parsons Road, Washington, Tyne and Wear, NE37 1EZ.

2 Statement of compliance

The financial statements have been prepared in accordance with 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 from 1 January 2019, the Charities Act 2011 and UK Generally Accepted Accounting Practice and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

3 Accounting policies

The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year.

Going concern

The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Cash flow statement

The charity has elected to adopt the exemption from preparing a cash flow statement on the grounds that the charity qualifies as a small charity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Voluntary income

Voluntary income received by way of donations is included in the Statement of Financial Activities when received.

Incoming resources from charitable activities

Incoming resources from charitable activities includes core grants, i.e. funding received from the charity’s specific activities. The income is included in the Statement of Financial Activities when received.

Interest receivable

Interest is included when receivable by the charity.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 Accounting policies (continued)

Resources expended

All expenditure is accounted for on an accruals basis and apportioned over the year to which it relates.

Resources expended on charitable activities include the direct cost of productions and projects. Support costs include central overheads including salaries, premises costs and communication costs, integral to the running of the charity. Governance costs include the costs of meeting constitutional and statutory requirements, and a proportion of central overheads allocated on the basis of estimated usage.

Support cost allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity.

Debtors

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.

Cash at bank and in hand

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.

Creditors and provisions

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 after allowing for any trade discounts due.

Financial instruments

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 measured at amortised cost using the effective interest method.

Fund Accounting

Unrestricted funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds – these are funds to be used for specific purposes as laid down by the donor. Expenditure which meets those criteria is identified to the fund, together with a fair allocation of overheads and support costs.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 Accounting policies (continued)

Tangible fixed assets and depreciation

Fixed assets are stated at cost less depreciation.

Depreciation is provided on fixed assets at the following rates which are expected to write off the assets over their useful lives:

Plant and machinery - 25% reducing balance
Computer equipment - 33% straight line
Fixtures & Fittings - 20% reducing balance
Motor vehicles - 25% reducing balance

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against surplus/deficit on a straight line basis over the period of the lease.

2 Statement of Financial Activities for the prior year

Note
Unrestricted
Funds
£

Income and expenditure
Income from:
Donations and legacies
3
162,796
Charitable activities
4
2,355
Grant income
–
Total income
165,151

Expenditure on:
Charitable activities
5
153,642
Total expenditure
153,642

Net income / (expenditure)
11,509

Transfers
Gross transfers between funds
–

Net movement in funds
7
11,509

Total funds brought forward
175,996
Total funds carried forward
187,505
 Restricted
Funds
£
–
–
35,500
35,500

56,947
56,947

(21,447)
–
(21,447)
27,851
6,404
 Total
Funds
2024
£
162,796
2,355
35,500
200,651
210,589
210,589
(9,938)
–
(9,938)
203,847
193,909

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

3 Donations and legacies

2025 2024
£ £
Donations 174,153 162,796
Gifts in Kind – –
174,153
 162,796
Charitable activities
2025 2024
£ £
Fundraising 3,462 –
Podcast income 2,414 2,355
5,876
 2,355

4 Charitable activities

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

5 Charitable activities

Activities
undertaken
Support
Governance
directly
Depreciation
Costs
Costs
£
£
£
£
Charitable activities:
General
70,617
10,992
176,844
1,440
Gifts in Kind
–
304
826
–
70,617
11,296
177,670
1,440



 Depreciation charge of £939 relates to restricted expenditure.
Governance costs are made up as follows:
2025
£
Accountancy costs
660
Independent examination
780
1,440

Direct costs are made up as follows:
2025
£
Food and toiletries
51,253
Packaging
5,475
Kitchen utensils
844
Furniture and clothing
1,976
Gifts
11,069
Miscellaneous direct costs
–
70,617

Staff costs
Staff costs were as follows:
2025
£
Wages and salaries
67,497
Social security costs
1,804
Other pension costs
1,651
70,952
 2025
2024
£
£
259,893
210,185
1,130
404
261,023
210,589
2024
£
630
756
1,386
2024
£
62,692
2,541
464
1,469
15,571
–
82,737
2024
£
46,592
–
1,012
47,604

6 Staff costs

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

6 Staff costs (continued)

The average number of persons employed during the year were as follows:

2025 2024
No No
Administrative 2 2

No employee received remuneration amounting to more than £60,000 in either year.

During the year, trustees received no remuneration or any reimbursement of expenses.

7 Net movement in funds

2
This is stated after charging:
Independent examination
Loss on disposal of fixed assets
Depreciation
1		 025
£
780
826
1,296		 2024
£
756
–
8,252

8 Taxation

The charitable company is exempt from corporation tax on its charitable activities.

9 Tangible fixed assets

Plant and
Machinery
Computer
Equipment
Fixtures &
Fittings
Motor
Vehicles
£
£
£
£
Cost:
At 1 April 2024
2,069
2,577
54,697
10,797
Additions
462
479
18,899
–
Disposals
–
–
–
(2,000)
At 31 March 2025
2,531
3,056
73,596
8,797

Depreciation:
At 1 April 2024
1,558
1,557
23,477
1,274
Charge for the year
234
876
7,805
2,381
On disposals
–
–
–
(1,174)
At 31 March 2025
1,792
2,433
31,282
2,481

Net book value:
At 31 March 2025
739
623
42,314
6,316
At 31 March 2024
511
1,020
31,220
9,523		 Total
£
70,140
19,840
(2,000)

87,980
27,866
11,296
(1,174)

37,988
49,992
42,274

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

10 Debtors

2025
£
Other debtors
18
Prepayments and accrued income
5,797
5,815
 2024
£
18
9,482
9,500

11 Creditors: amounts falling due within one year

Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors		 2025
£
271
1,440
2,592
6,099
10,402
 2024
£
100
1,386
–
6,296
7,782

12 Restricted funds

For the year ended 31 March 2025:

Balance at Transfers Balance at
1 April Incoming Outgoing Between 31 Mar
2024 Resources Resources Funds 2025
£ £ £ £ £
Sir Tom Cowie 4,694 – (939) – 3,755
Gifts in Kind 1,210 – (1,130) – 80
Catherine Cookson – 25,000 (25,000) – –
Sunderland City Council – 5,000 (5,000) – –
The Kier Foundation – 5,000 (5,000) – –
Morrisons Foundation 500 – (500) – –
6,404 35,000 (37,569) – 3,835

Gifts in Kind – these are donated assets. This fund is being reduced each year by the depreciation charge. The capital balance carried forward is £80 (2024: £1,210).

Sir Tom Cowie – this grant paid towards the cost of equipping the kitchen.

Sunderland City Council – these grants were restricted to food and cleaning costs.

The Kier Foundation – this grant is for set up costs for Tribecca.

Catherine Cookson – this grant is for renovation costs for Tribecca and Funky Co.

Morrisons Foundation – this grant is restricted towards project costs, food and allotment materials.

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

12 Restricted funds (continued)

For the year ended 31 March 2024:

Balance at Balance at Balance at Balance at Transfers Balance at
1 April Incoming Outgoing Between 31 Mar
2023 Resources
Resources		 Funds 2024
£ £ £ £ £
Sir Tom Cowie 5,867
–		 (1,173) – 4,694
Gifts in Kind 1,614
–		 (404) – 1,210
Restricted donations 9,095
–		 (9,095) – –
Sunderland City Council 4,000
2,000		 (6,000) – –
J H Rausing Trust 7,275
–		 (7,275) – –
The Wates Foundation –
6,500		 (6,500) – –
Lottery Awards for All –
10,000		 (10,000) – –
The Barbour Foundation –
10,000		 (10,000) – –
Morrisons Foundation – 7,000 (6,500) – 500
27,851
35,500
 (56,947)
 –
 6,404
Unrestricted fund
For the year ended 31 March 2025:
Transfers
Balance at Incoming Outgoing Between Balance at
1 April 2024 Resources Resources Funds 31 Mar 2025
£ £ £ £ £
General fund 187,505 186,143 (223,454) – 150,194
For the year ended 31 March 2024:
Transfers
Balance at Incoming Outgoing Between Balance at
1 April 2023 Resources Resources Funds 31 Mar 2024
£ £ £ £ £
General fund 175,996 165,151 (153,642) – 187,505

13 Unrestricted fund

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

14 Analysis of net assets (between restricted and unrestricted funds)

For the year ended 31 March 2025:

Tangible fixed
assets
£
Restricted funds:
Gifts in Kind
80
Sir Tom Cowie
3,755
3,835
General unrestricted fund
46,157

49,992

or the year ended 31 March 2024:
Tangible fixed
assets
£
Restricted funds:
Gifts in Kind
1,210
Sir Tom Cowie
4,694
Morrisons Foundation
–
5,904
General unrestricted fund
36,370

42,274
 Other net
Assets
£
–
–
–
104,037
104,037
Other net
Assets
£
–
–
500
500
151,135
151,635		 Total
£
80
3,755
3,835
150,194
154,029
Total
£
1,210
4,694
500
6,404
187,505
193,909

For the year ended 31 March 2024:

15 Commitments under operating leases

At 31 March 2025 the total future minimum lease payments under non-cancellable operating leases are as follows:

Less than one year

Between 2 and 5 years

After more than five years
 2025
£
14,362
47,038
–
61,400
 2024
£
8,290
–
–
8,290

SUNDERLAND COMMUNITY SOUP KITCHEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

16 Company limited by guarantee

The company is limited by guarantee and has no share capital. In the event of a winding up, every member undertakes to contribute such an amount as may be required for the payment of liabilities not exceeding a total of £1 each.