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2021-07-31-accounts

Charity Registration No. 1190504

TABLE TALK FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2021

TABLE TALK FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr I Poysden
Ms J Aggarwal
Mr N Preston
Mr T R Surgey
Mr D J Wade
Ms T Roberts
Mr M Sargeant
Mr J C Ketley
Mr J Edge
Charity number 1190504
Principal address 4 Greenacres Drive
Ringmer
East Sussex
BN8 5LZ
Independent examiner Knill James LLP
One Bell Lane
Lewes
East Sussex
BN7 1JU

TABLE TALK FOUNDATION

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12

TABLE TALK FOUNDATION

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 JULY 2021

The trustees present their annual report and financial statements for the period ended 31 July 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution , the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The charity's objects are to advance the education of the public, in particular children and young people, in food and nutrition so as to develop their knowledge and understanding of food, food origins and food from different cultures. To relieve persons , who are or have been engaged in the hotel catering and/or hospitality industries , who are in conditions of need on account of poverty or financial hardship.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Table Talk Foundation was set up in July 2020 mid way through the Covid-19 pandemic with a view to start fundraising once the national restrictions were lifted. Our first fundraising event was held in July 2021 and was a great success raising over £26,500 on the night.

Launching a charity during a pandemic where fundraising events all but stopped wasn’t an accident. We decided to start the charity and make sure we had everything in place to ‘hit the ground running’.

We have also been fortunate enough to be named the beneficiary of a number of grants including a grant from WPA foundation and from Ridgeview Wine Estate who made us their charity partner this year.

Below is overview on fundraising events past and planned:

TABLE TALK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2021

Impact of Covid-19

As a new charity, this didn’t really impact us too much thankfully. However, it has made our purpose more important than ever before.

One of our aims as a charity is to support the local hospitality sector and this sector has been hit harder than most others with restaurants having to close for lengthy periods of time with no income. This has led to the loss of over 660,000 hospitality jobs nationally.

There is also a staffing crisis which is due to both Covid-19 and Brexit. By the work we are doing with Adopt a School, we hope to encourage the younger generation into the sect.

We need to support the hospitality sector in Sussex and we are doing this by the work we do with Table Talk Business Club (CIC) as well as the grants we have given to Hospitality Action.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the period.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The trustees who served during the period and up to the date of signature of the financial statements were: Mr I Poysden Ms J Aggarwal Mr N Preston Mr T R Surgey Mr D J Wade Ms T Roberts Mr M Sargeant Mr J C Ketley Mr J Edge

Trustees are elected on an annual basis at the main AGM. In addition, the Trustees meet on average t wo times a year. In between meetings they remain in contact via telephone and electronic mail and any necessary decisions can be made without the need for all Trustees to be together at the same time.

The charity is a community interest organisation (CIO) and is governed by its constitution dated 21 July 2020.

TABLE TALK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2021

Grants given to our partner charities

As per our constitution, we have partnered with two other charities who can help us achieve our aims by using their expertise. As a result of our fundraising efforts, we have been able to give the following grants:

Plumpton College Partnership

We are in the early stages of partnering with Plumpton Agricultural College and their ‘Agri-Food’ project. This would include Table Talk Foundation providing the funds for our very own community kitchen where we can deliver food education classes to children from across Sussex.

Having a permanent base means we can help teach far more children than if we were to go into their schools. This is a particularly exciting opportunity as the children who visit the kitchen will also be shown around the college and their food production operations including a piggery, a dairy, polytunnels and orchards.

This is a ‘once in a lifetime’ opportunity for us to create a legacy and to really make a positive impact in our community and something we are pursuing to ensure this becomes a reality.

The trustees' r eport was approved by the Board of Trustees.

Mr D J Wade Trustee

16 November 2021

TABLE TALK FOUNDATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF TABLE TALK FOUNDATION

I report to the trustees on my examination of the financial statements of Table Talk Foundation (the charity) for the period ended 31 July 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared 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 now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Knill James LLP

One Bell Lane Lewes East Sussex BN7 1JU

Dated: 16 November 2021

TABLE TALK FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 JULY 2021

Unrestricted
funds
2021
Notes
£
Income and endowments from:
Donations and gifts 2 6,319
Other trading activities 3 37,499
Other income 4 300
Total income 44,118
Expenditure on:
Raising funds 5 4,947
Charitable activities 6 7,735
Total resources expended 12,682
Net income for the year/
Net movement in funds 31,436
Fund balances at 21 July 2020 -
Fund balances at 31 July 2021 31,436

The statement of financial activities includes all gains and losses recognised in the period.

All income and expenditure derive from continuing activities.

TABLE TALK FOUNDATION

BALANCE SHEET

AS AT 31 JULY 2021

Notes
Fixed assets
Tangible assets
11
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
Other creditors
12
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
2021
£
31,752
900
£
584
30,852
31,436
31,436
31,436

The financial statements were approved by the Trustees on 16 November 2021

Mr D J Wade Trustee

TABLE TALK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2021

1 Accounting policies

Charity information

Table Talk Foundation is a community interest organisation (CIO) and is governed by its constitution dated 21 July 2020.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The trustees have assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. This assessment has been required in the light of the significant uncertainty around the short to medium impact of the Covid-19 virus.

At the time of approving the financial statements the trustees believe that all appropriate measures have been or will be taken to ensure that the charity will be able to continue its operations for at least the next 12 months and thus conclude that the going concern basis remains appropriate.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

TABLE TALK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2021

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

TABLE TALK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2021

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.

2 Donations and gifts

Unrestricted
funds
2021
£
Donations and gifts 6,319
3 Other trading activities
Unrestricted
funds
2021
£
Fundraising events 37,499
4 Other income
Unrestricted
funds
2021
£
Other income 300

TABLE TALK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2021

5
6
Raising funds
Unrestricted
funds
2021
£
Fundraising and publicity
Advertising
450
Other fundraising costs
4,497
4,947
Charitable activities
Charitable
Expenditure
2021
£
Depreciation and impairment
195
Grant funding of activities (see note 7)
6,180
Share of governance costs (see note 8)
1,360
7,735

7 Grants payable

Charitable
Expenditure
2021
£
Grants to institutions:
Other 6,180

TABLE TALK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2021

8 Support costs

Support
costs
Governance
costs
£
£
Independent examination fees
-
900
Trustees fees
-
436
Bank charges
-
24
-
1,360
Analysed between
Charitable activities
-
1,360
2021
£
900
436
24
1,360
1,360

Governance costs includes payments of £ 900 for independent examination fees.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.

10 Employees

The average monthly number of employees during the period was:

2021
Number
Total -

There were no employees whose annual remuneration was more than £60,000.

11 Tangible fixed assets

Tangible fixed assets
Computers
£
Cost
Additions 779
At 31 July 2021 779
Depreciation and impairment
Depreciation charged in the period 195
At 31 July 2021 195
Carrying amount
At 31 July 2021 584

TABLE TALK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE PERIOD ENDED 31 JULY 2021

12 Other creditors falling due within one year
2021
£
Accruals and deferred income 900

13 Related party transactions

During the period the charity there were expenses reimbursed to trustees of £436. An amount of £nil was outstanding at the year end and included within creditors.