Charity Number: 1186729 ## Refugee Community Kitchen Report and financial statements For the year period ending 31 December 2022 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Reference and administration information Charity number 1186729 Registered office and operational address 20 Carnegie House New End London NW3 1JE Trustees The trustees who served during the year and up to the date of this report were as follows: Anna Grady Sarah-Elizabeth Gillard Stephanos Stavrinides (resigned: 5 April 2023) Andrea Oliver (appointed 20 April 2023) Deborah Bliss (appointed 5 April 2023) Key management personnel Stephanos Stavrinides Paula Gallardo Sam Jones Jane E Macintyre Bankers HSBC Bank Plc 1 Centenary Square Birmingham B1 1HQ Independent examiner Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS 1 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 Preamble Overview and objectives of Refugee Community Kitchen Summary of 2022 Number of volunteers Challenges faced Key objectives of 2022 Highlight of achievements for 2022 Charity activities and performance in 2022 Organisational Structure/ Management Calais London Edinburgh Brussels Financial Review Reserves Policy Plan for the Future Structure, Governance and Management Related Parties Remuneration Policy for Key Management Personnel Risk Management Statement of Responsibilities of the Trustees 2 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 ## **Preamble** Refugee Community Kitchen trustees present their report and the audited financial statements for the period ended 31 December 2022. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. ## **Overview and objectives of Refugee Community Kitchen** The charity's main activities and who it supports are described below. All its charitable activities focus on relieving food poverty and are undertaken to further Refugee Community Kitchen’s charitable purposes for the public benefit. In 2022 we served over _161,000_ meals Refugee Community Kitchen exists to provide relief for people in need in Calais, Dunkirk and the UK. We aim to provide access to food, services and items which thereby alleviate hunger caused by the lack of opportunities or resources or access to sufficient food. The aim is to operate under our guiding principles which makes a huge difference to the experience of those we support. These guiding principles are: - To always serve good food with respect and dignity - To aim to provide culturally sensitive meals throughout all our services - To use fresh, nutritious, and balanced ingredients - For all services to be reliable and sustainable - That the organisation continues to evaluate and respond to where there is a need 3 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 ## **Summary of 2022** During this period, we have served food in Calais, Dunkirk and London. Our Edinburgh Outreach returned to being a fundraising only project in 2022, moving away from providing food parcels during 2021. The organisation served a total of approximately _161,649_ meals. This breaks down as: 145,505 meals served in Calais and Dunkirk and _16,144_ in London. ## **Number of volunteers** We rely on volunteers, and in 2022 we welcomed _383_ volunteers in Calais and _525_ volunteers in London and Edinburgh. ## **Challenges faced** ||What
Impact|What
Impact| |---|---|---| |||| |External
challenges|- Ukraine conflict
- Covid19
- Cost of living crisis
- UK freedom of movement restrictions
- Withdrawal of Choose Love funding and
publicity in Calais
Increased food costs and
transportation costs
Reduced number of short-
term and long-term
volunteers|| |||| |Internal
Challenges|-Volunteer fatigue and trauma
- Increased security risks in the field
- Increased restrictions on service locations in
Calais
- Moving premises in London
- Ongoing building and vehicle maintenance
Increased need for human
resource engagement and
Structure for long term
volunteers and employees|| |||| |Ongoing
challenges|- Donor fatigue and donor focus on newer
global crises
- Reduced media coverage and awareness of
the issues facing our service users in France
and London|Reduction in income through
crowdfunding| |||| 4 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 ## **Key objectives of 2022** In addition to our guiding principles and objectives as a charity, in 2022 we aimed to: - Continue to make a substantial impact on the food waste & surplus concern - Reduce costs to the overall costs of the organisation to increase value for donor money and sustainability - Create structures for longevity, reach and sustainability - Secure a permanent new kitchen and office space in London - Review the wellbeing and staff policies across our operations - Employing staff in key areas to ensure we are prepared for growing our services - Establishing new sources of funding and possibly employing a fundraiser to focus on long - term financial stability - Continue to develop long- term relationship with Camden Council and other boroughs within London - Continue to develop long- term relationship with local organisations and local communities - Review remuneration for key staff members. - Complete the incorporation of Foodness CIC into Refugee Community Kitchen ## **Highlight of achievements for 2022** Our main highlight of 2022 is that we continued to sustain and respond to the increase of demand on our services in both Northern France and London. We often receive feedback that those needing our services can rely on us being in the same place, at the same time and that they will consistently be given a hot, nutritious meal. This represents the fundamental goal of providing food security to those who need it most. In 2022, we would also celebrate the following achievements: - True to our impact objectives we used **22,717 Kg’s** of surplus and waste food throughout our kitchens - Moved into another temporary building in Camden, of which we fully fitted, decorated and stocked as a professional- standard kitchen - Hired full-time management staff in Calais and London which has ensured the long-term sustainability of the services we provide as well as good volunteer coordination and welfare - Refurbished the new volunteer property in France which has increased our capacity in supporting long-term volunteers in Calais 5 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 - Completed leadership coaching for the senior management team with the Growth Project and Elizabeth Lovius We are also proud to have collaborated and organised partnerships with the following: - Camden Council’s food programmes, including the Camden Resilience Fund and Phoenix Court - The Camden Food Summit, for the second year in a row we have participated in thinktanking with many charity projects and initiatives within Camden to identify ideas and initiatives to combat food poverty, accessibility to healthy food and food poverty throughout the borough - Other grassroots organisations throughout Northern France including L’Auberge des Migrants, Roots, Utopia56, Refugee Women’s Centre and Project Play - Organisations in the new Camden building and local Tenant & Residents Associations and council members to identify and support local people with good food, create community events and directly support our local communities, including the Gospel Oak Living Room and Cooperation Town - Local universities by participating in educational modules by giving lectures to UCLH Social Health Module for GP students and delivering talks about Refugee Community Kitchen to the London College of Communication - Renewed visits from funding groups coming to Calais, France raising awareness and donation streams from the UK, including Cambridge Raising & Giving (CamCRAG), Calais Light and Church of the Latter Day Saints - Food surplus partnerships, including The Felix Project, Rookery Farm and local food banks - Local community kitchens including the Somali Community Kitchen and Think & Do in Somers Town, London - Established stronger engagement with Corporate volunteering from the local area, including Aesop, Carbon Intelligence and Monday.com - SpringBoard Youth Academy who we proudly support with food for their Refugee Youth holiday projects where they support local young refugees with education and support activities to increase their community connections and prospects for inclusion and future employment - Music festivals such as Glastonbury Festival, End of the Road, Beltane Festival, maintaining our ongoing support of their food waste initiatives and volunteer recruitment 6 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 ## **Charity activities and performance in 2022** All our services continued to successfully adapt around the impact over periods of immense global struggle, including the Energy and Food Crisis brought on by the Ukraine conflict, ongoing difficulties for our volunteer community with Covid19 and the changes in European status - we are proud to have met this need. ## **Fundraising** We have met our goal to sustain over £500k income in this period following successes in our first formal accounting period. Through this period, we have raised _£544,541_ and _95%_ of our overall expenditure has been spent directly on charitable activities. We have seen a significant change in how the majority of our funds were raised, counteracting a downturn in individual giving with some larger gifts from trusts, foundations, religious bodies and corporate supporters. Additionally, we have had significant fundraising support from organisations including Migrate Art. Each member of the management committee, made up of four senior founding staff members, has a responsibility to fundraise on top of their primary roles. As the organisation develops further, in order to continue to work sustainably we will be looking at securing funds to hire a dedicated fundraiser. ## **Volunteers** To achieve our charitable objectives the organisation operates with a team made up by a majority of volunteers in both the UK and Europe. These amazing individuals help us to prepare and serve thousands of meals each year to those in need. We pride ourselves in creating a family of volunteers, many of whom return again and again. Most of our volunteers come to us through word of mouth, on the recommendation of their friends and family, as well as in response to our active recruitment through social media. In order to offer a vast range of volunteering opportunities to a diverse community from many nations ages and backgrounds, there is a robust and accessible short- term volunteer journey and induction process in place. For long-term volunteers, we provide further support through accommodation, payment of reasonable expenses and volunteer visa support to overcome the challenges faced by the restriction of freedom of movement brought in after the UK withdrew from the European Union. These individuals often become co-ordinators and trusted employees, in France and the UK, that are dedicated to the long- term success of the organisation. During 2022, we had an encouraging amount of returning volunteers, of which many became co-ordinators and managers- including some who initially began volunteering in 2016 in Calais and are now in paid managerial positions. We are hugely proud to be able to support and develop young people, to access charity sector careers. Our immense thanks go out to our volunteers for all they have enabled us to achieve. 7 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 During this period, one of our long-term volunteers engaged their workplace to support Refugee Community Kitchen through their corporate volunteering initiative. From this, we have established a long term partnership with Aesop and other companies that have head offices in the local area. We have now established a system to facilitate more local companies volunteering with us which has led to ongoing volunteering, fundraising and spreading awareness of the organisation. ## **Organisational Structure/ Management** In 2022 we created a centre for operations in London which incorporates the kitchen, offices and storage all in one place. From here we began to focus on our organisational, volunteer and employment structures, identifying strengths and gaps within the team as well as what the impact of moving from a 100% volunteer-led organisation to hiring long term staff would have on the organisation. By moving from relying on the increasing unpredictability of volunteers in Northern France and London to employing full-time staff we have been able to strengthen our vision, continuity and sustainability. From this we have developed job specifications for five coordinator roles in the Calais projects as well as three full -time managers- two full-time in Calais, France and one manager full-time in London. These employees are fully supported by the four founding members of the management team who have in turn have been able to develop their roles in fundraising, communications, logistics and human resources development. In December 2022, we started the process of looking for new trustees with skill sets to develop the charity and increase the number of trustees from three to four members, to be appointed in 2023. 8 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 ## **Calais** During 2022 we were again able to continue our food services activities in Calais, France following the adjustments made in the last period as well as other organisational structure changes. The adjustments we continued and implemented are: - Continuing basic Safe Covid working practices supporting affected volunteers and protecting the people we serve - Reducing food service to five days a week in Calais, France when our Calais kitchen was particularly short on volunteers. This was to maintain good mental health and sustainability of the significantly reduced core volunteer team, caused by the impact of Covid19 and Brexit posing bureaucratic and logistical barriers for people to come to volunteer for periods over three months, as well as shorter periods impacting their European travel allowance. In the previous four years before the implementation of travel restrictions for UK residents we served food to people in need every day of the week with the help of a large community of volunteers who could give their time over three months. Hunger doesn't take the weekend off. 9 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 - In 2022 we paused our services various times during the year in one of the two larger locations in Dunkirk, due to the camps becoming unsafe. We worked hard collaborating with other NGOs adjusting our operations and service style with new equipment to supply food for other organisations to be able to serve safely in that area ## **London** During 2022 we continued to work closely with our partners Felix Project, Rookery Farm, Classing Fresh Foods, festivals and many local businesses to make an impact on the food waste problem in the UK by using surplus food to make the fresh and nourishing meals that are served throughout our projects. In December 2021, Camden Council leased us a new kitchen space in Gospel Oak from which we were able to continue four outreach services within the borough throughout 2022. Having fitted the new kitchen space to a professional standard, we have been able to engage with and support local community groups by providing food for the Gospel Oak Living Room, events for the local Tenants and Residents Associations, Cooperation Town and Phoenix Court. We have further participated in wider partnerships throughout Camden, such as the Poverty Food Action, The Camden Food Summit, the Camden Resilience Fund and Think & Do- where we collaborated with the local community group in Summerstown with the aim for them to set up and run their own community kitchen. We have continued to support refugees and asylum seekers in London by working alongside SpringBoard Youth Academy to provide culturally appropriate hot meals to their service users. Both the Brixton project and the Hackney project have continued to distribute hot food once a week in Brixton and Bethnal Green, respectively. In 2022, our Brixton outreach had to take new temporary premises whilst the initial kitchen was being refurbished- which will be completed in 2023. ## **Edinburgh** Our Edinburgh Outreach returned to being a fundraising- only group in 2022, moving away from providing food parcels from surplus food during 2020 and 2021. There is currently a strong community of volunteers doing regular fundraising and awareness-raising events bringing much -needed funds and an ongoing stream of volunteers. ## **Brussels** Prior to 2020, our Calais kitchen was serving in Brussels once a week to 800-1000 people. When we reopened the kitchen after a brief hiatus caused by the global pandemic, we were unable to return to Brussels due to restrictions of travel between France and Belgium and a reduction in the number of volunteers on the ground. Other local organisations in Brussels were able to meet the demand of those in need in our absence. In 2022, we were unable to resume our Brussels service due to the ongoing challenge of having a reduced volunteer team in Calais. 10 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 ## **Financial Review** The ongoing impact of Covid19 , The Ukraine / Energy crisis, the Cost of living crisis and the restriction of movement caused by Brexit have still had a substantial impact on our finances during 2022. We have a small but stable group of regular donors who provide much-needed continuity of funds. The trustees and management committee strongly believe there is greater opportunity to fundraise further in future years. All of the funds we receive are voluntary and the majority is unrestricted. Total unrestricted reserves: _£405,554_ Designated fund: _£153,155_ Free reserves: _£252,399_ Restricted reserves: _£0_ The designated fund comprises the volunteer residential accommodation purchased in Calais and fixed assets that cannot be easily converted into cash. > Expenditure in the period was _£434,860_ which was broken down as follows: Charitable activities: _£412,316_ Support and governance: _£13,802_ Fundraising: _£8,742_ This left the organisation with a surplus in the period of _£109,681_ ## **Reserves Policy** The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board reviewed the reserves policy and agreed that a minimum level of unrestricted general funds. We aim to ensure that we retain 3 months of core running costs. Monthly running costs are estimated to be £40,000 per month at this current time so free reserves held at the year end were £252,399 which covers approximately 6 months of running costs, in excess of our target. We have increased charitable spending and expect reserves to in line with our target in due course. We firmly believe that Refugee Community Kitchen will be acting as a going concern in 12 months, and beyond. At the time of signing the accounts, donations were consistently higher than monthly expenditure. The charity held approximately 4 month’s worth of foodstuffs. Should donations drop, expenditure can be scaled back accordingly. 11 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 ## **Plan for the Future** The need for our work remains clear, and so our plan for the future reflects our desire to improve our sustainability, longevity and reach. We expect the number of service users to increase in the coming years. We expect the number of service users to increase in the coming years and for the organisation to face more significant challenges in meeting our volunteer number requirements. Students may face food poverty, older people may experience loneliness, while inflation pushes people into homelessness and food poverty. Furthermore, we expect to have to adapt to the impact of global warming, expecting to see an increase in the numbers of refugees and a direct impact on food supplies. Therefore, in future years we will be considering the following: - A dedicated resource for fundraising - Changes in staff numbers or rates of pay - Benefits of renting or owning property - Diversification of voluntary income sources We expect there will be a need to raise greater levels of income in future years to meet growing needs and increased challenges. In this period, the majority of our funding _(90-95%)_ has been secured through crowdfunding and individual donations. As media attention to the plight of refugees, those living on the streets and those in food poverty decreases, we risk a reduction in public awareness of the issues faced by those we support. As such, the need for us to build deeper relationships with our supporters and to diversify our income is clear. We welcome this opportunity. Over the coming year we aim to increase our impact and sustainability while continuing to serve where the need is greatest. Key areas for development include: - Negotiate a permanent lease for our kitchen and office space in Camden, London - Support the management team in Calais to serve as many possible locations with the reduced human resources - Upgrade our vehicles in keeping with changes to vehicle restrictions for pollution combating initiatives in Greater London - Securing funding to employ necessary staff in key areas to ensure we are prepared for growing our services - We will also look to increase income and reduce long-term costs to allow us to meet these changing and growing needs - Establishing new sources of funding and employ a fundraiser to focus on long term financial stability - Continue to develop long-term relationship with Camden council - Complete the incorporation of Foodness CIC into Refugee Community Kitchen - Review remuneration for key staff members. 12 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 ## **Structure, Governance and Management** Refugee Community Kitchen is a charitable incorporated organisation, registered as a charity on 4th December 2019 as charity number _1186729_ . New trustees would be appointed with the need for unanimous agreement by incumbent board members. Currently no other body or individual can appoint a trustee to the board. During this period, our Third period as a CIO - the trustees remain the same as initially appointed according to the charity commission guidance. Should we find that we are missing any key skills from the group - we would endeavour to fill the post with the most suitable candidate having advertised externally and reviewed submissions and nominations in detail. The trustees of the charity delegates the day-to-day decision-making and running of activities to a management committee - made up of four senior, experienced leaders. All remuneration decisions are currently made by the board of trustees, taking into careful consideration any conflicts of interest that may exist. Since the inception of Refugee Community Kitchen as a CIO, we have increased the rate of pay for the newly appointed London Manager role, in line with the London Living Wage. This will be reviewed regularly in future years to ensure the sustainability of the organisation and its vital activities. The management committee reports regularly to the board of trustees, including detail on finances, any safeguarding or incident reports and performance against objectives. The charitable activities undertaken by the management committee, staff and volunteers has proven incredibly effective and has allowed us to achieve our vision of providing hot, nutritious meals to those in need. The Management Committee is made up of: - Stephanos Stavrinides - Finance & Logistics - Paula Gallardo - Human Resources, Administration & Social Media - Sam Jones - Executive Chef / Catering Manager - Jane E Macintyre - UK Operations The charity was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association. ## **Related Parties** We also work closely with Foodness CIC and following a full review in this period have plans to amalgamate these two organisations so that Foodness CIC will become a subsidiary of Refugee Community Kitchen in the coming year. This is not currently the case. Foodness CIC was established to support the work of Refugee Community Kitchen whilst under Prism the Gift Fund. It was not possible to pay contract workers via Prism the gift fund so funds were transferred from Prism to Foodness CIC for this purpose. Foodness CIC sells merchandise to fundraise for on behalf of Refugee Community Kitchen. All Foodness CIC 100% of profits are donated to the charity. 13 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 ## **Remuneration Policy for Key Management Personnel** All staff members of Refugee Community Kitchen are paid at least £10 per hour. This rate has continued from the previous year. The only changes made through this period have been to the wages of the London manager's role in keeping with the London Living wage ## **Risk Management** As a board of trustees, with the support of the Management Committee, we regularly review risks and mitigations. Our key considerations include: Our principal risks continue to be fluctuation in beneficiary numbers, increased demand and the changing external landscape caused by the Withdrawal Agreement, ongoing impact of Covid-19 and a drop in media coverage of the issues faced by those in food poverty. We rely heavily on volunteers to achieve our goals and availability can vary wildly through the year, often inversely correlated to the need (less volunteers in winter months for example). ## **Food Hygiene** - Our volunteers are trained in Food Safety and adhere to our policies and procedures. Long-term volunteers and staff in the kitchen are trained under the Food Safety training scheme HACCAP. Those in supervisory positions are trained up to Level 3 standards. - In Calais we task an independent Bio laboratory to do monthly random checks in the kitchen to ensure the kitchen is kept up to standard. ## **Volunteer safeguarding** - We have a very strong emphasis on safeguarding and training, all volunteers undergo safer spaces and safeguarding training modules on arrival at the kitchen and daily briefings and debriefings before and after all services and regular performance and wellbeing check-in’s throughout their volunteering period with Refugee Community Kitchen. - We are supported by L’Auberge des Migrants, Calais Appeal, Refugee Resilience Collective and the board of trustees to ensure that we can deliver strong safeguarding practices for our volunteers and those accessing all services. ## **Volunteer numbers** - Volunteer numbers can vary significantly through the year, often inversely correlated to need (reduced availability of volunteers during winter months and during school terms for example). - Throughout the period we run online recruitment campaigns to secure new volunteers as well as working with other organisations to promote the volunteering opportunities on offer. We have a good track record of returning volunteers and continue to promote through word of mouth. We have further developed the support we offer to volunteers 14 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Trustees’ annual report for the period ended 31 December 2022 in response to the complexities of travel due to the ongoing impact to freedom of movement for UK residents and Covid19. ## **Financial** Both Covid19 and Leaving the European Union have had a substantial impact on our finances this period and will continue to impact our costs for years to come. We also expect refugee numbers to increase in coming years. As detailed, we will continue to develop and grow our fundraising capabilities and to diversify income. Our cost expectations (and income objectives) for future years has been adjusted accordingly. As media attention to the plight of refugees, those living on the streets and those in food poverty decreases, we risk a reduction in public awareness of the issues faced by those we support. As such, the need for us to build deeper relationships with our supporters and to diversify our income is clear. We welcome this opportunity. ## **Statement of Responsibilities of the Trustees** The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the aims and objectives and in planning future activities and setting policy for the future. The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity 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 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 UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 15 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Trustees’ annual report for the period ended 31 December 2022 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. They 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 charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The trustees’ annual report has been approved by the trustees on and signed 09 / 10 / 2023 on their behalf: Anna Grady Trustee 16 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Independent examiner’s report to the trustees for the year ended 31 December 2022 I report on the accounts of the charity for the year ended 31 December 2022 as set out on pages 18 to 34. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 the 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. ## **Other matters** Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS 09 / 10 / 2023 17 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen ## Statement of Financial Activities ## for the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2022 funds funds 2021
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 544,541 - 544,541 444,076 25,000 469,076
Charitable activities 4 - - - 45,088 20,000 65,088
Total income 544,541 - 544,541 489,164 45,000 534,164
Expenditure on:
Raising funds 5 8,742 - 8,742 904 - 904
Charitable activities 6 426,118 - 426,118 456,185 33,571 489,756
Total expenditure 434,860 - 434,860 457,089 33,571 490,660
Net income for the period 8 109,681 - 109,681 32,075 11,429 43,504
Transfer between funds 35,261 (35,261) - 1,083 (1,083) -
Net movement in funds for the period 144,942 (35,261) 109,681 33,158 10,346 43,504
Reconciliation of funds
Total funds brought forward 260,612 35,261 295,873 227,454 24,915 252,369
Total funds carried forward 405,554 - 405,554 260,612 35,261 295,873
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities. 18 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 ## Refugee Community Kitchen Charity number 1186729 ## Balance sheet as at 31 December 2022 **----- Start of picture text -----**
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 12 153,155 170,819
Total fixed assets 153,155 170,819
Current assets
Stock 39,636 26,811
Debtors 13 19,294 17,719
Cash at bank and in hand 201,042 98,258
Total current assets 259,972 142,788
Liabilities
Creditors: amounts falling
due in less than one year 14 (7,573) (17,734)
Net current assets 252,399 125,054
Total assets less current liabilities 405,554 295,873
Net assets 405,554 295,873
The funds of the charity:
Restricted income funds 15 - 35,261
Unrestricted income funds 16 405,554 260,612
Total charity funds 405,554 295,873
**----- End of picture text -----**
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011. The notes on pages 21 to 32 form part of these accounts. 09 / 10 / 2023 Approved by the trustees on ........................... and signed on their behalf by: Anna Grady (trustee) 19 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Statement of Cash Flows ## for the year ending 31 December 2022 **----- Start of picture text -----**
Note 2022 2021
£ £
Cash provided by/(used in) operating activities 18 104,396 44,452
Cash flows from investing activities:
Purchase of tangible fixed assets 1,612 144,333
Increase/(decrease) in cash and cash
equivalents in the year 102,784 (99,881)
Cash and cash equivalents at the beginning of the year 98,258 198,139
Cash and cash equivalents at the end of the year 201,042 98,258
**----- End of picture text -----**
20 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Notes to the accounts for the year ended 31 December 2022 ## 1 Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## a Basis of preparation 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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Refugee Community Kitchen meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling. These first year accounts are prepared for the period 4 December 2019 to 31 December 2020. The year end was extended from the 3 December to 31 December for reasons of administration and convenience. ## b Judgments and estimates Key judgments which the trustees have made which have a significant effect on the accounts include the valuation of fixed assets brought into the accounts during the accounting period. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. ## c Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. 21 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Notes to the accounts for the year ended 31 December 2022 (continued) ## d Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. It was judged to be impractical to measure reliably the value of donated foodstuffs in the accounts during the accounting period. The work required to measure this in a meaningful way would far exceed any benefit and the value of such goods are likely to be immaterial. ## e Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. ## f Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity. - Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## g Operating leases Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease. ## h Tangible fixed assets Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: |estimated useful economic lives on a|straight line basis as f| |---|---| |Land & buildings|1%| |Motor vehicles|33%| |Kitchen equipment|20%| 22 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Notes to the accounts for the year ended 31 December 2022 (continued) ## i Stock Purchased food is valued at cost. It was judged to be impractical to measure reliably the value of donated foodstuffs in the accounts at the end of the accounting period. ## j 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. ## k 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. ## l 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 amount after allowing for any trade discounts due. ## m 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. ## n Pensions Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. ## 2 Legal status of the charity The charity is a charitable incorporated organisation registered with the Charity Commisssion in the United Kingdom (England and Wales) and has no share capital. In the event of the charity being wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. 23 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Notes to the accounts for the year ended 31 December 2022 (continued) ## 3 Income from donations and legacies |Donations and grants
T
o
t
a
l
4
I
n
c
o
m
e
f
r
o
m
c
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
Grants
Other income
T
o
t
a
l
5
C
o
s
t
o
f
r
a
i
s
i
n
g
f
u
n
d
s
Advertising
Staff costs
Donation from Prism the Gift Fund|Unrestricted
£
544,541
-
544,541
Unrestricted
£
-
-
-
Unrestricted
£
33
8,709
8,742|Restricted
£
-
-
-
Restricted
£
-
-
-
Restricted
£
-
-
-|Total 2022
£
544,541
-
544,541
Total 2022
£
-
-
-
2022
£
33
8,709
8,742|Unrestricted
£
369,374
74,702
_444,076_
_Unrestricted_
_£_
40,000
5,088
_45,088_
_Unrestricted_
_£_
_904_
_-_
_904_|Restricted
£
25,000
-
_25,000_
_Restricted_
_£_
20,000
-
_20,000_
_Restricted_
_£_
_-_
_-_
_-_|Total 2021
£
_394,374_
_74,702_
_469,076_
_Total 2021_
_£_
_60,000_
_5,088_
_65,088_
_Total 2021_
_£_
_904_
_-_
_904_| |---|---|---|---|---|---|---| 24 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen 6 Analysis of expenditure on charitable activities ## Notes to the accounts for the year ended 31 December 2022 (continued) |ood aid direct costs
taff costs
itchen costs
remises costs
nsurance
ransport
Worker and volunteer expenses
eneral Expenses
egal
epreciation Expense
oreign Currency Gains and Losses
taff training
ccomodation
epairs & Maintenance
ravel and subsistence
upport costs
overnance
estricted expenditure
nrestricted expenditure|2022
£
140,615
122,858
20,228
1,466
14,502
11,061
967
14,660
3,588
19,276
160
-
55,008
1,799
6,128
11,052
2,750
_426,118_
_-_
_426,118_
_426,118_|_2021_
_£_
_167,698_
_121,051_
_15,553_
_1,490_
_11,312_
_26,287_
_8,137_
_33,224_
_-_
_9,175_
_1,610_
_454_
_74,920_
_2,364_
_4,943_
_9,338_
_2,200_
_489,756_
_33,571_
_456,185_
_489,756_| |---|---|---| 25 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Notes to the accounts for the year ended 31 December 2022 (continued) 7 Analysis of governance and support costs **----- Start of picture text -----**
Current year
Support Governance Total 2022
Staff costs 6,069 1,000 7,069
Accountancy 2,609 1,750 4,359
Bank charges 925 - 925
IT software and Consumables 1,449 - 1,449
11,052 2,750 13,802
Comparative year
Support Governance Total 2021
Staff costs 5,138 1,000 6,138
Accountancy 1,740 1,200 2,940
Bank charges 634 - 634
IT software and Consumables 1,826 - 1,826
9,338 2,200 9,712
8 Net income for the year
This is stated after charging/(crediting): 2022 2021
£ £
Depreciation 19,276 9,175
Independent Examiner - other fees 4,059 2,740
Independent examination 300 200
**----- End of picture text -----**
26 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Notes to the accounts for the year ended 31 December 2022 (continued) ## 9 Staff costs Staff costs during the year were as follows: |Wages and salaries
Social security costs
Pension costs|2022
£
124,310
(941)
1,618
124,987|_2021_
_£_
_119,412_
_5,434_
_1,208_
_126,054_| |---|---|---| No employees has employee benefits in excess of £60,000. The average number of staff employed during the period was 7 (2021: 7). The key management personnel of comprise of the trustees and mangement team. The total employee benefits of the key management personnel of the charity were £70,120 (2021: £71,169). ## 10 Trustee remuneration and expenses, and related party transactions Trustee, Stephanos Stavrinides received remuneration totalling £21,669 (2021: £5,676) in the year for service as logistics & operations manager as permitted in The Charity's consitution. No other trustees received remuneration in the year. No trustees were reimbursed travel and subsistence expenses during the year (2021: £Nil). Aggregate donations from related parties were £Nil (2021: £74,702). Apart from the above, no trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the period. 27 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Notes to the accounts for the year ended 31 December 2022 (continued) ## 11 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. ## 12 Fixed assets: tangible assets **----- Start of picture text -----**
Land & Fixtures, fittings Motor
buildings & equipment vehicles Total
Cost £ £ £
At 1 January 2022 123,139 30,622 34,490 188,251
Additions - 1,612 - 1,612
At 31 December 2022 123,139 32,234 34,490 189,863
Depreciation
At 1 January 2022 233 11,933 5,266 17,432
Charge for the year 1,231 6,548 11,497 19,276
At 31 December 2022 1,464 18,481 16,763 36,708
Net book value
At 31 December 2022 121,675 13,753 17,727 153,155
At 31 December 2021 122,906 18,689 29,224 170,819
**----- End of picture text -----**
28 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen Notes to the accounts for the year ended 31 December 2022 (continued) ## 13 Debtors **----- Start of picture text -----**
2022 2021
£ £
Taxes 9,114 9,525
Other debtors 1,857 1,630
Prepayments and accrued income 8,323 6,564
19,294 17,719
14 Creditors: amounts falling due within one year
2022 2021
£ £
Trade creditors 1,525 11,809
Wages payable 51 1,190
Pensions payable 449 877
Other creditors and accruals 5,548 2,312
Taxation and social security costs - 1,546
7,573 17,734
15 Analysis of movements in restricted funds
Balance at 1 Balance at 31
January December
2022 Income Expenditure Transfers 2022
£ £ £ £ £
The Balcombe
Charitable Trust 14,427 - - (14,427) -
Anonymous donor 20,834 - - (20,834) -
Total 35,261 - - (35,261) -
**----- End of picture text -----**
29 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Notes to the accounts for the year ended 31 December 2022 (continued) ## Comparative period **----- Start of picture text -----**
Balance at 1 Balance at
January 31 December
2021 Income Expenditure Transfers 2021
£ £ £ £ £
The Balcombe
Charitable Trust 23,142 25,000 (32,632) (1,083) 14,427
Anonymous donor 1,773 20,000 (939) - 20,834
Total 24,915 45,000 (33,571) (1,083) 35,261
Name of
restricted fund Description, nature and purposes of the fund
The Balcome
Charitable Trust To support the work of the charity in the UK and Northern France.
Anonymous donor To further the charitable objects of Refugee Community Kitchen in the UK
**----- End of picture text -----**
## Transfers to unrestricted funds On further consideration the trustees have determined that the purposes of the grant money donated were not sufficienty different frm the general objects of the charity for them to be treated as restricted funds. The balances of the funds have therefore been transferred to unrestricted funds in these accounts. ## 16 Analysis of movement in unrestricted funds |signated fund
neral fund|Balance at 1
January
2022
£
89,794
170,818
260,612|Income
£
544,541
-
544,541|Expenditure
£
(434,860)
-
(434,860)|Transfers
£
52,924
(17,663)
35,261|As at 31
December
2022
£
252,399
153,155
405,554| |---|---|---|---|---|---| Designated funds are funds respresented by fixed asstes therefore not available to defray the operational costs of the charity 30 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Notes to the accounts for the year ended 31 December 2022 (continued) ## Comparative period |_ignated fund_
_neral fund_|_Balance at 1_
_January_
_2021_
_£_
_227,454_
_-_
_227,454_|_Income_
_£_
_489,164_
_-_
_489,164_|_Expenditure_
_£_
_(457,089)_
_-_
_(457,089)_|_Transfers_
_£_
_(169,735)_
_170,818_
_1,083_|_As at 31_
_December_
_2021_
_£_
_89,794_
_170,818_
_260,612_| |---|---|---|---|---|---| The designated fund represents fund of the charity that are invested in fixed assets and so are not available to defray the operational costs of the charity. 17 Analysis of net assets between funds |gible fixed assets
current assets/(liabilities)
al
m
p
a
r
a
t
i
v
e
p
e
r
i
o
d
_gible fixed assets_
_current assets/(liabilities)_
_al_|General
fund
£
-
252,399
252,399
_General_
_fund_
_£_
_-_
_89,793_
_89,793_|Designated
funds
£
153,155
-
153,155
_Designated_
_funds_
_£_
_170,819_
_-_
_170,819_|Restricted
funds
£
-
-
-
_Restricted_
_funds_
_£_
_-_
_35,261_
_35,261_|Total 2022
£
153,155
252,399
405,554
_Total 2021_
_£_
_170,819_
_125,054_
_295,873_| |---|---|---|---|---| 31 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3 Refugee Community Kitchen ## Notes to the accounts for the year ended 31 December 2022 (continued) 18 Reconciliation of net movement in funds to net cash flow from operating activities |N
e
t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
p
e
r
i
o
d
A
d
j
u
s
t
m
e
n
t
s
f
o
r
:
Depreciation charge
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
N
e
t
c
a
s
h
p
r
o
v
i
d
e
d
b
y
/
(
u
s
e
d
i
n
)
o
p
e
r
a
t
i
n
g
a
c
t
i
v
i
t
i
e
s|2022
£
109,681
19,275
(12,825)
(1,575)
(10,160)
104,396|_2021_
_£_
_43,504_
_9,175_
_(22)_
_(12,829)_
_4,624_
_44,452_| |---|---|---| 32 Doc ID: b7d552dc6e2e6865cda2c173d1132a236e2f07d3