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2024-12-31-accounts

Charity Number: 1186729

Refugee Community Kitchen

Report and financial statements

For the year period ending 31 December 2024

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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 Andrea Oliver Deborah Bliss Mary Cecelia Bittner (appointed 05/12/2024)

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

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

Preamble

Refugee Community Kitchen trustees present their report and the audited financial statements for the period ended 31 December 2024.

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 2024 we served over 264,034 meals- 94,000 meals more than 2023.

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 lack of opportunities or resources or access to sufficient food. Our aim is to operate under our guiding principles making a significant difference to the experience of those we support. These guiding principles are:

Summary of 2024

2024 was the deadliest year on record for deaths in the English Channel during Channel crossings as 69 people lost their lives attempting to reach the UK over the course of the year. A third of these deaths were children, including a 4-month-old baby from Iraq who died on 17th October 2024.

In London, 2024 saw a record number of people sleeping rough and in temporary accommodation. In July, August and September, there was an increase of 42% from the same period in 2023 of people considered to be constantly living on the street, a statistic that does not include those who are experiencing hidden homelessness and who do not have a permanent place to live. Additionally, with food price inflation at its highest in 45 years, London saw an increase of people entering food poverty and accessing food banks and hot food services.

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

During this year Refugee Community Kitchen worked hard to continue to serve hot nourishing meals in Calais, Dunkirk and London. With the essential support of many dedicated volunteers and supporters, we overcame many challenges and the organisation as a whole served a total of approximately 264,034 meals - 94,000 meals more than 2023. This was approximately 236,502 meals across Calais and in Dunkirk, and 27,533 in London including Camden, Hackney and Brixton.

Volunteers

The dedicated volunteer force continued to make an impressive impact and helped to increase the ability to produce and serve over a quarter of a million meals throughout the year. The time given by these volunteers allows Refugee Community Kitchen to use donors’ money as effectively as possible and ensure that as high a percentage as possible of donated funds is being diverted directly to our service users.

By engaging hundreds of volunteers there has been a significant financial saving of approximately £600k per year on staffing costs (based on national minimum wage). Without their commitment and enthusiasm, the charity would simply not function as a responsive volunteer-led organization and have to move more quickly into a fully waged structure which would impact our output and vision.

In 2024, Refugee Community Kitchen’s Calais volunteer system was composed of a core team of twelve long term volunteers, coordinators and managers, all staying between three months to 1year. This core team was joined by approximately 1000 short term volunteers mainly from the UK, France & Germany.

In London, the core team of twenty long term volunteers, coordinators and managers were joined by 300 new volunteers from the local community, company volunteering and former Calais volunteers.

To create an experienced and reliable volunteer base we worked to fortify our short-term volunteer retention strategies and to grow our long-term volunteer teams with wider core kitchen skills

Please see below the 2024 volunteer registrations and onboardings.

Principal Risks

Our principal risks continue to be the ongoing rise of people in food poverty, fluctuations in volunteer numbers, and the instability of reliable donor streams. Access to grants and funding for NGOs and charities have become more competitive as there are more charitable organisations applying for the same streams.

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

----- Start of picture text -----
Principal Risks and challenges faced in 2024
What? Impact Strategies and responses
Critically low funds during July, To preserve a prudent We negotiated and delayed the payments
August Sept 2024 whilst waiting reserve we had to reduce for our overheads.
for incoming grant instalments output and focus on
streamlining services and We put significant focus on fundraising by
fundraising, which impacted outsourcing advice and searching further
our capacity to respond to afield for funding and we analysed our
increasing need for our structure to underpin specific funding.
services.
We ran down & utilised stock, reduced
variety of stock, created stricter
management of stock and delayed bulk
buying and shipping during this period.
We stopped the onboarding of new wages
paid for this period.
We reduced the insurance costs of the
vehicle fleet by removing two vehicles.
We reached out and renewed our
partnership with City Harvest in order to
reduce the cost of buying essential
vegetables and to increase our reliance on
surplus food.
Critically low volunteer numbers Low mental health in the We looked deeply at the schedules and the
in Calais and London. Specifically team and reduced capacity to needs of the people accessing our services.
respond to demand.
long term volunteers coordinators
and managers. We reduced the number of services and
menus.
We forecasted the periods of low
volunteers, i.e. Mondays, summer and other
holiday periods and adjusted our services
accordingly.
We planned and implemented a recruitment
drive.
We opened our accommodation in Calais to
short-term volunteers.
Cost of Living Crisis Increased cost for produce, We increased our use of surplus food
fuel and transport. throughout the projects.
----- End of picture text -----

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

----- Start of picture text -----
We strengthened partnerships with
supporting companies in order to access
their surplus bulk stock of essentials
including rice and sustainable packaging.
Increased demand on and
need for our services.
Long-term volunteers leaving, We fundraised for wages, stipends, expenses
needing to be employed in and accommodation costs.
order to make ends meet.
We hired project managers and
coordinators.
Brexit: Restriction of movement for Restricting volunteers who We supported returning volunteers to obtain
UK citizens as well as import and would otherwise have the French long-term volunteering visas.
exports of essential supplies and time and resources to
food. volunteer.
Reduced ability to train team We had to make a complete overhaul to how
and section leads who are we receive and transport large donations
from the UK to France.
essential to the project.
Increased need for French
volunteer visas- which have
an under 25 policy.
Time consuming bureaucracy
around logistics between
France and the UK .
International events Fear amongst our service We adapted services to be more neutral and
impacted our services and users- particularly refugees to attract less unwanted attention with less
volunteer attendance. living in hotel signage and visible logos.
Safety concerns for volunteers and accommodation, but also the
staff members for themselves and threat of right wing groups Staff members and volunteers were to and
family members living in targeted going to Calais to target from work.
areas in the UK. i.e. the Southport refugees. Safety concerns for
stabbing and racially fueled services for the headquarters
violence that followed had a and buildings where we cook
significant impact on the and prepare food in.
organisation.
War and Conflict Reduced financial support International wars and conflicts mean that
from regular donors. our donor base is focussing their time and
support on other, equally important issues.
----- End of picture text -----

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

Key objectives

In addition to our guiding principles and objectives as a charity, in 2024 we aimed to:

Highlight of achievements

Our main highlight of 2024 is that we continued to sustain our services despite the huge challenges faced. These challenges had a profound effect on the team morale and wellbeing. Our success can be measured in our resilience and dedicated responses to significant challenges, meaning that crucial service continued and thrived throughout the year.

After the Covid 19 pandemic, Refugee Community Kitchen had to change. Since then, we have used our collective experience, and reached out to other professionals in the sector in order to get feedback, reflect and instigate change. In 2024 these efforts and changes took root and made us a more sustainable and manageable organisation. An organisation that can create meaningful connections, creating opportunities of progression and work for the volunteer family and laid firm foundations for the charity moving forward. 2024 feels like it was the final year of recovery from the drastic impact of 2020, and although transformation has been painful at times, we are proud to be where we are now, and we are hopeful and excited for the future.

Other achievements to note

General

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

Northern France Project

London Project

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We are also proud to have collaborated and organised partnerships with the following:

Charity activities and performance

Fundraising

We have seen a continuation of the downturn in individual giving which began in 2020. It is now a small trickle as the public personal funds are even lower and more needed at home and what is available is redirected to addressing urgent humanitarian issues abroad.

Refugee Community Kitchen’s co-founders continue to fundraise on top of their primary roles. They are also working to deepen their knowledge of the charity sector, widen their fundraising skills as well as representing the charity, its objectives and core values. In turn, the knowledge and grassroots experience from the founders, brought into fundraising and awareness raising spaces, contributed an informed and expert understanding of what is actually needed to dynamically respond to people in need.

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

We also:

Volunteers

To achieve our charitable objectives the organisation operates with a team made up by a majority of volunteers in both the UK and France. 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, local community, as well as in response to our active recruitment through social media. We have also supported service users to volunteer in the London kitchens.

We have seen that through providing thoughtful and accessible volunteering opportunities we have been able to help many skilled and valuable members of the community who had previously been excluded from the workplace after experiencing work related stress, anxiety or physical and mental disabilities. By volunteering in a gentle and supportive, stress free, environment they have made supportive strong connections with other volunteers and local community which has improved their mental health and prospects of re - joining the workforce We have received valued feedback on the positive impact this has made on their lives and the lives of their communities and families.

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 2024, we had an encouraging amount of returning volunteers, of which many became team leads, coordinators and managers. We are hugely proud to be able to support and develop young people into charity sector careers.

During this period, we have had corporate volunteering support from Aesop, CFC Underwriting, Accenture Sustainability Hub, Phoenix Court, Veolia, Savills, My Art Broker, Perret Laver, SR2 Recruitment, Build Hollywood, Capgemini, and Capital & Regional.

Our immense thanks go out to our volunteers for all they have enabled us to achieve.

Organisational Structure/ Management

During 2024 the adjustments we continued and implemented are:

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

Financial Review

We have a small but stable group of regular donors who provide much needed continuity of funds. All of the funds we receive are voluntary and although the majority is unrestricted in 2024 we received two restricted funds for the UK only.

Total unrestricted reserves: £302,044 Designated fund: £134,117 Free reserves: £167,927 Restricted reserves: £10,000

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 £576,363 which was broken down as follows:

Charitable activities: £546,031 (Including Support and governance £49,330) Fundraising: £30,332

This left the organisation with a surplus in the period of £9,609.

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 £167,927 which covers approximately 4 months of running costs, slightly over our target.

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.

Plan for the Future

Having reached greater stability with secured buildings and funding for key staff wages, we have had the space to look at the future and as the need for our work remains clear and on the increase we are looking at how we create funding to sustain this stability. We have seen many aspects of the work improve people's lives: the beneficiaries, the volunteers and the staff. This is something that has given us inspiration to continue the work and the efforts needed to secure the funding. At the same time the organisation is facing greater financial challenges than ever before as many organisations have had their funding cut or taken away completely we are finding it harder and harder to secure reliable and regular grants for our work and services

We expect to need to raise greater levels of income. The provenance of our funding continues to change with higher amounts coming from grants and foundations as well as more funds being restricted for the London project that restricts some aspects of our operations and supports others. As media attention to the plight of refugees,

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

those living on the streets and those in food poverty decreases, and hostility and far right attitudes in Europe increase, we risk an even further reduction in public support of the issues faced by those we support.

The plan for the immediate future is to focus the team and prioritise the organisation to become more fundable with data collection , collaborations with other relevant projects, organisational bodies and to update our knowledge and skills to fundraise.

Therefore, in future years we will be considering the following:

Over the coming year we aim to make as much of an impact on the nutritional health and the overall well being of our regular service users and to reach more people in the neighbouring boroughs and Towns. We will also continue to build on the connections made between the volunteers and community, encouraging training and support for people from all aspects of the community to gain kitchen skills and increase their mental health effectiveness and connection to the homeless and refugee community. Key areas for development include:

Structure, Governance and Management

Refugee Community Kitchen is a charitable incorporated organisation, registered as a charity on 4th December 2019 as charity number 1186729.

The appointment of new trustees requires a unanimous agreement by incumbent board members. As such, currently no other body or individual can appoint a trustee to the board. During this period, our second 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 will 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 delegate 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. 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:

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.

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Refugee Community Kitchen Trustees Report for the year ended 31 December 2024

Related Parties

Foodness CIC has now been fully amalgamated and is a subsidiary of Refugee Community Kitchen. Foodness CIC was established to support the work of Refugee Community Kitchen and sells merchandise to fundraise for Refugee Community Kitchen. All Foodness CIC profits are donated to the charity.

Remuneration Policy for Key Management Personnel

All staff members of Refugee Community Kitchen are paid at least £12.21 per hour. This rate has continued to follow NMW. The only changes made through this period have been to the number of hours worked and to the wages of the London manager's role in keeping with the London Living wage

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:

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 on their behalf by

Trustee

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Refugee Community Kitchen

Independent examiner’s report to the trustees for the year ended 31 December 2024

I report on the accounts of the charity for the year ended 31 December 2024 as set out on pages 15 to 29.

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:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. 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 11 / 09 / 2025

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Refugee Community Kitchen

Statement of Financial Activities

for the year ended 31 December 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
513,889
Charitable activities
4
-
Total income
513,889
Expenditure on:
Raising funds
5
30,332
Charitable activities
6
483,948
Total expenditure
514,280
8
(391)
Transfer between funds
-
Net movement in funds for the period
(391)
Reconciliation of funds
Total funds brought forward
302,435
Total funds carried forward
302,044
Net income for the period		 Restricted
funds
£
72,083
-
72,083
-
62,083
62,083
10,000
-
10,000
-
10,000		 Total funds
2024
£
585,972
-
585,972
30,332
546,031
576,363
9,609
-
9,609
302,435
312,044		 Unrestricted
funds
£
479,320
(7,911)
471,409
31,778
542,750
574,528
(103,119)
-
(103,119)
405,554
302,435		 Restricted
funds
£
11,250
-
11,250
-
11,250
11,250
-
-
-
-
-		 Total funds
2023
£
490,570
(7,911)
482,659
31,778
554,000
585,778
(103,119)
-
(103,119)
405,554
302,435

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

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Refugee Community Kitchen Charity number 1186729

Balance sheet as at 31 December 2024

Note
£
£
Fixed assets
Tangible assets
12
134,117
Total fixed assets
134,117
Current assets
Stock
28,930
Debtors
13
26,484
Cash at bank and in hand
182,989
Total current assets
238,403
Liabilities
Creditors: amounts falling
due in less than one year
14
(60,476)
Net current assets
177,927
Total assets less current liabilities
312,044
Net assets
312,044
The funds of the charity:
Restricted income funds
15
10,000
Unrestricted income funds
16
302,044
Total charity funds
312,044
2024		 £
£
151,575
151,575
27,473
14,532
119,312
161,317
(10,457)
150,860
302,435
302,435
-
302,435
302,435
2023

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 18 to 29 form part of these accounts.

20 / 08 / 2025 Approved by the trustees on ........................... and signed on their behalf by:

Anna Grady (trustee)

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Refugee Community Kitchen

Statement of Cash Flows

for the year ending 31 December 2024

Note
2024
£
Cash provided by/(used in) operating activities
18
63,677
Cash flows from investing activities:
Purchase of tangible fixed assets
-
63,677
Cash and cash equivalents at the beginning of the year
119,312
Cash and cash equivalents at the end of the year
182,989
Increase/(decrease) in cash and cash
equivalents in the year		 2023
£
(58,322)
23,408
(81,730)
201,042
119,312

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024

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.

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 charity's ability to continue as a going concern.

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (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:

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%

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (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.

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.

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Notes to the accounts for the year ended 31 December 2024 (continued)

3
Income from donations and legacies
Donations
Grants
Total
4
Income from charitable activities
Other income
Total
5
Cost of raising funds
Advertising
Staff costs
Support and governance		 Unrestricted
£
347,067
166,822
513,889
Unrestricted
£
-
-
Unrestricted
£
2,355
20,932
7,045
30,332		 Restricted
£
-
72,083
72,083
Restricted
£
-
-
Restricted
£
-
-
-
-		 Total 2024
£
347,067
238,905
585,972
Total 2024
£
-
-
2024
£
2,355
20,932
7,045
30,332		 Unrestricted
£
449,320
30,000
479,320
Unrestricted
£
(7,911)
(7,911)
Unrestricted
£
-
23,290
8,488
31,778		 Restricted
£
-
11,250
11,250
Restricted
£
-
-
Restricted
£
-
-
-
-		 Total 2023
£
449,320
41,250
490,570
Total 2023
£
(7,911)
(7,911)
Total 2023
£
-
23,290
8,488
31,778

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

6 Analysis of expenditure on charitable activities

Staff costs
Food aid direct costs
Kitchen costs
Transport
Premises costs
Insurance
Repairs & Maintenance
Accommodation
Travel and subsistence
General Expenses
Depreciation Expense
Foreign Currency Gains and Losses
Support and goverance
Restricted expenditure
Unrestricted expenditure		 2024
£
146,571
184,063
10,930
12,837
6,114
12,576
724
80,324
11,210
11,784
17,351
2,217
49,330
546,031
62,083
483,948
546,031		 2023
£
138,128
180,813
15,780
12,382
3,819
17,686
437
57,438
9,247
35,872
24,988
7,072
50,338
554,000
11,250
542,750
554,000

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

7 Analysis of governance and support costs

Current year

Support
Staff costs
36,688
Accountancy
2,119
Bank charges
1,711
IT software and Consumables
2,057
42,575
Comparative year
Support
Staff costs
38,744
Accountancy
2,870
Bank charges
1,766
IT software and Consumables
1,148
44,528
8
Net income for the year
This is stated after charging/(crediting):
Depreciation
Independent Examiner - other fees
Independent examination		 Governance
11,450
2,352
-
-
13,802
Governance
12,448
1,850
-
-
14,298
2024
£
17,351
1,510
450		 Total 2024
48,138
4,471
1,711
2,057
56,377
Total 2023
51,192
4,720
1,766
1,148
58,826
2023
£
24,988
1,450
400

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2024
£
160,440
12,124
3,108
175,672		 2023
£
172,678
8,617
3,530
184,825

No employee has employee benefits in excess of £60,000.

The average number of staff employed during the period was 9 (2023: 9).

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 £114,497 (2023: £114,116).

10 Trustee remuneration and expenses, and related party transactions

No trustees were reimbursed travel and subsistence expenses during the year (2023: £Nil).

Aggregate donations from related parties were £Nil (2023: £Nil).

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.

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Notes to the accounts for the year ended 31 December 2024 (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

Cost
Disposals
At 31 December 2024
Depreciation
Charge for the year
Disposals
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
At 1 January 2024
At 1 January 2024		 Land &
Fixtures, fittings
buildings
& equipment
£
123,139
55,642
-
-
123,139
55,642
2,695
35,340
1,231
10,382
-
-
3,926
45,722
119,213
9,920
120,444
20,302		 Motor
vehicles
£
34,490
(800)
33,690
23,661
5,738
(693)
28,706
4,984
10,829		 £
213,271
(800)
212,471
61,696
17,351
(693)
78,354
134,117
151,575
Total

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

13 Debtors

Value Added Tax
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
Wages payable
Pensions payable
Tax and social security
15
Analysis of movements in restricted funds
Balance at 1
January
2024
Income
£
£
-
12,083
-
10,000
-
50,000
Total
-
72,083
The Balcombe
Charitable Trust
The Hampstead Wells
and Camden Trust
The Prism - Gift Fund		 2024
£
322
26,162
26,484
2024
£
2,739
53,550
-
1,230
2,957
60,476
Expenditure
£
(12,083)
-
(50,000)
(62,083)		 2023
£
330
14,202
14,532
2023
£
2,844
5,600
48
1,965
-
10,457
Transfers
£
-
-
-
-		 Balance at 31
December
2024
£
-
10,000
-
10,000

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

Comparative period

Total
The Balcombe
Charitable Trust		 Balance at 1
January
2023
£
-
-		 Income
£
11,250
11,250		 Expenditure
£
(11,250)
(11,250)		 Transfers
£
-
-		 Balance at
31 December
2023
£
-
-

Name of restricted fund Description, nature and purposes of the fund The Balcombe Charitable Trust To support the work of the charity in the UK and Northern France. The Prism - Gift Fund To support the work of the charity in England and Wales.

16 Analysis of movement in unrestricted funds

Designated fund
General fund		 Balance at 1
January
2024
£
149,280
153,155
302,435		 Income
£
513,889
-
513,889		 Expenditure
£
(514,280)
-
(514,280)		 Transfers
£
19,038
(19,038)
-		 As at 31
December
2024
£
167,927
134,117
302,044

Designated funds are funds respresented by fixed asstes therefore not available to defray the operational costs of the charity

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

Comparative period

Designated fund
General fund		 Balance at 1
January
2023
£
252,399
153,155
405,554		 Income
£
471,409
-
471,409		 Expenditure
£
(574,528)
-
(574,528)		 Transfers
£
-
-
-		 As at 31
December
2023
£
149,280
153,155
302,435

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.

Tangible fixed assets
Net current assets/(liabilities)
Total
Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
-
167,927
167,927
General
fund
£
-
150,860
150,860		 Designated
funds
£
134,117
-
134,117
Designated
funds
£
151,575
-
151,575		 Restricted
funds
£
-
10,000
10,000
Restricted
funds
£
-
-
-		 Total 2024
£
134,117
177,927
312,044
Total 2023
£
151,575
150,860
302,435

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Refugee Community Kitchen

Notes to the accounts for the year ended 31 December 2024 (continued)

18 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the period
Adjustments for:
Depreciation charge
Loss on disposals
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating activities		 2024
£
9,609
17,351
107
(1,457)
(11,952)
50,019
63,677		 2023
£
(103,119)
24,987
-
12,163
4,762
2,885
(58,322)

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