2022-10-31-accounts - Bedside Kosher

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CHARITY REGISTRATION NUMBER: 1191280

Bedside Kosher

Unaudited Financial Statements

31 October 2022

BRINDLEY GOLDSTEIN LIMITED

Chartered accountants 103 High Street Waltham Cross Herts EN8 7AN

Bedside Kosher

Financial Statements

Year ended 31 October 2022

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	6
Statement of financial activities	7
Statement of financial position	8
Statement of cash flows	9
Notes to the financial statements	10
The following pages do not form part of the financial statements
Detailed statement of financial activities	18
Notes to the detailed statement of financial activities	19

Bedside Kosher

Trustees' Annual Report

Year ended 31 October 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 October 2022.

Reference and administrative details

Registered charity name	Bedside Kosher
Charity registration number	1191280
Principal office	77 Heron Drive
	London
	N4 2FS
The trustees
	A. Feferkorn
	G. Feferkorn
	L. Schapiro
Independent examiner	Charles Goldstein
	103 High Street
	Waltham Cross
	Herts
	EN8 7AN

Structure, governance and management

The charity is controlled by its constitution and is a Charitable Incorporated Organisation.

Recruitment and appointment of new trustees

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

Induction and training of new trustees

The charity trustees periodically review and consider possible training requirements to best suit the charity's objectives.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Bedside Kosher

Trustees' Annual Report (continued)

Year ended 31 October 2022

Objectives and activities

Our strategic goals:

Four strategic goals will determine our programmes of work over the next three years. Our commitment to embedding impact practice in our work will provide a framework by which we can judge our success in their delivery. Each goal is supported by a series of outcomes which specifies the changes we want to see, our priorities for the next three years and how we will achieve them. Our strategy is underpinned by our Vision Mission and Values which drives all that we do.

How our strategy was developed:

Over the last year, we have asked the Jewish community to tell us about the challenges they face with regards to receiving Kosher meals during their stay in hospital. We have extensively assessed the current offering, which currently only consists of one Charity offering Frozen food service. We have compiled case studies of patients who were also given incorrect food, due to lack of staff awareness on the laws of Kashrut. We are working closely with NHS Trusts and community leaders to improve the overall offering of food options that are suitable for consumption under Jewish law.

There is a clear and urgent need to improve the quality of hospital Kosher food for Jewish patients and visitors, to make it healthier and more sustainable.

Unappealing food leads to higher levels of malnutrition and waste. Better hospital food leads to shorter hospital stays and healthier, happier patients and staff.

Incorrect food being offered to Jewish patients can be incredibly damaging to their mental health and can spiritually scar them for the rest of their life.

All of this information has helped steer the work of our staff produce this plan for our future.

Our Goals:

In order to work towards our Vision, Mission & Values, the following strategic goals will underpin everything we do until 2023.

Goal 1: To provide free fresh kosher meals, snacks and religious meals to Jewish patients, and their visitors, during their stay in hospital.

Goal 2: To provide Kashrut training to public health staff, including senior directorate, in line with Jewish law.

Goal 3: To campaign for a better Kosher food offered through the NHS, and challenge hospitals to update their current frozen food offering to a variety of fresh, nutritious meals.

Goal 4: To offer volunteering opportunities to the Jewish community and actively involve them in delivering our service, where hospitals do not provide our meals, but where there is still a need for our service.

Goal 1:

To provide free fresh kosher meals, snacks and religious meals to Jewish patients, and their visitors, during their stay in hospital.

We will achieve this by:

Having a fully operational hub to accept daily orders, prepare meals, update patients, take amendment requests, package food, label appropriately and answer queries every day (except during Shabbat and religious holidays) 2. Implementing systems in order to document requests, feedback, donations, and complaints 3. Recruiting volunteers to cook Kosher meals based on our menu and

Bedside Kosher

Trustees' Annual Report (continued)

Year ended 31 October 2022

deliver our service to hospitals in response to requests. 4. Developing a varied Kosher menu and work with hospital dieticians on suitable options for Jewish patients, including special foods for those who require meals in line with the IDDSI framework. 5. Opening up a hub in more locations to make our service more efficient by delivering meals quicker to different parts of the Southeast. 6. Expand our service to other areas of high Jewish populations (i.e Manchester, Leeds, Gateshead) 7. Operate a 24/7 telephone line for new requests. 8. Creating a fundraising strategy in order to continue our service. 9. Implementing policies and procedures to ensure we are complying with all necessary regulations.

We will measure our success by:

Sending out feedback forms with each meal, and monitoring our performance, as well as responding to feedback received. 2. Tracking the number of meals that are sent out each day. 3. Speaking with health care officials within the hospitals that we serve on feedback relating to our service. 4. Opening up income streams and successfully fundraiser to cover our costs and allow us to grow. 5. Number of volunteers recruited by the end of year 1

Goal 2:

To provide Kashrut training to public health staff, including senior directorate, in line with Jewish law.

We will achieve this by:

Offering free face-to-face or online training sessions to cover technical, regulatory and national Kosher requirements and their practical implementation. 2. Partnering with UK Kosher food authorities to ensure our training is current and up to date. 3. Giving clear instructions on how to prepare and handle our food in line with Kosher laws. 4. Providing instructions for any queries in relation to heating and handling, and who to contact within the hospital, as well as our numbers for organisation.

We will measure our success by:

Monitoring the number of complaints from Jewish patients and lowering the number of complaints from previous levels recorded. 2. Receiving feedback from NHS staff.

Goal 3:

To campaign for a better Kosher food offered through the NHS, and challenge hospitals to update their current frozen food offering to a variety of fresh, nutritious meals.

We will achieve this by:

Discussing the current offering with NHS trusts who have been providing defrosted-only Kosher food to patients and asking them to look at alternative suppliers including Bedside Kosher (via Hermolis & Co) to supply daily fresh kosher food and snacks - without increasing their expenditure. 2. By NHS hospitals offering suitable breakfasts, milk, hot drinks, religious meals and fresh meals - currently not available in any NHS hospital nationwide. 3. Working with the hospital food review 2020 committee on the current Kosher and cultural meal offering, and to offer our expertise including and implementing recommendations alongside theirs, for hospitals in relation to Jewish patients. 4. Advocating strongly on behalf of the Jewish community on the importance of keeping Kosher laws whilst in hospital and having a more varied menu to choose from.

We will measure our success by:

The number of hospitals who sign up for a full service of Fresh Kosher food deliveries, managed and subsidised by Bedside Kosher. 2. The number of hospitals who offer Fresh food and eliminate the need for patients to request meals via our volunteer-led delivery services. 3. Reducing the number of complaints Trusts receive from Jewish patients in relation to the current Kosher food offering.

Goal 4:

To offer volunteering opportunities to the Jewish community and actively involve them in delivering our service, where hospitals do not provide our meals, but where there is still a need for our service.

We will achieve this by:

Bedside Kosher

Trustees' Annual Report (continued)

Year ended 31 October 2022

Developing our volunteering team to manage volunteers, recruit people and to manage them effectively and in-line with our Volunteering policy. 2. Offering training to volunteers in order to deliver our service effectively and efficiently. 3. Involving Bedside Kosher in communal days, partnering with corporate companies for CSR days, parenting with other communal charities, and building longer-term relationships with them. 4. Offering different types of volunteering activities to keep our costs down. 5. Working with synagogues and communal bodies to partner for mutual benefitting the Jewish community in Britain.

We will measure our success by:

The number of volunteers signed up to our service after year 1.
ROI from involvement in communal activities.
Feedback from communal leaders and representatives.
The cost of our service reducing due to volunteers being involved in work areas that will cost us to maintain.
Having a regular presence in the community newspapers.
Being recognised by the community as the leaders within our field.

Public Benefit

The trustees confirm their compliance with the duty to have due regards to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

Achievements and performance

During the year under review, the charity received donations and grants that amounted to £171,275 (2021: £409,845).

Financial review

The trustees are satisfied with the results for the year.

Reserves policy

The reserves policy is too ensure that there is a sufficient stream of income to meet the ongoing calls made on the charity including the possibility of providing capital assets for the needs of charitable institutions.

Going concern

Although the charity is in deficit, it will continue to be supported by interest free loans from key management personnel and companies related to key management personnel.

Plans for future periods

Looking ahead, we would like to expand our services to the social care sector and other health care providers within the Jewish community. We believe in dignity and respect to vulnerable Jewish people and we will continue to develop strategies to advocate on their behalf.

Bedside Kosher

Trustees' Annual Report (continued)

Year ended 31 October 2022

The trustees' annual report was approved on 30 July 2024 and signed on behalf of the board of trustees by:

A. Feferkorn

Trustee

Bedside Kosher

Independent Examiner's Report to the Trustees of Bedside Kosher

Year ended 31 October 2022

I report to the trustees on my examination of the financial statements of Bedside Kosher ('the charity') for the year ended 31 October 2022.

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 Act’).

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

Charles Goldstein Independent Examiner 103 High Street Waltham Cross Herts EN8 7AN 30 July 2024

Bedside Kosher

Statement of Financial Activities

Year ended 31 October 2022

		2022		2021
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	171,275	171,275	409,845
Other trading activities	5	78,019	78,019	128,729
Other income	6	1,796	1,796	–
		`─────────`	`─────────`	`─────────`
Total income		251,090	251,090	538,574
		`═════════`	`═════════`	`═════════`
Expenditure
Expenditure on charitable activities	7,8	120,326	120,326	664,881
		`─────────`	`─────────`	`─────────`
Total expenditure		120,326	120,326	664,881
		`═════════`	`═════════`	`═════════`
		`─────────`	`─────────`	`─────────`
Net income/(expenditure) and net movement in funds		130,764	130,764	(126,307)
		`═════════`	`═════════`	`═════════`
Reconciliation of funds
Total funds brought forward		(126,307)	(126,307)	–
		`─────────`	`─────────`	`─────────`
Total funds carried forward		4,457	4,457	(126,307)
		`═════════`	`═════════`	`═════════`

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

The notes on pages 10 to 16 form part of these financial statements.

Bedside Kosher

Statement of Financial Position

31 October 2022

		2022	2021
	Note	£	£
Fixed assets
Tangible fixed assets	13	5,833	7,778
Current assets
Debtors	14	–	16,382
Cash at bank and in hand		65	5,126
		`────`	`────────`
		65	21,508
Creditors: amounts falling due within one year	15	1,441	155,593
		`───────`	`─────────`
Net current liabilities		1,376	134,085
		`───────`	`─────────`
Total assets less current liabilities		4,457	(126,307)
		`───────`	`─────────`
Net assets		4,457	(126,307)
		`═══════`	`═════════`
Funds of the charity
Unrestricted funds		4,457	(126,307)
		`───────`	`─────────`
Total charity funds	16	4,457 `═══════`	(126,307) `═════════`

These financial statements were approved by the board of trustees and authorised for issue on 30 July 2024, and are signed on behalf of the board by:

A. Feferkorn Trustee

The notes on pages 10 to 16 form part of these financial statements.

Bedside Kosher

Statement of Cash Flows

Year ended 31 October 2022

	2022	2021
	£	£
Cash flows from operating activities
Net income/(expenditure)	130,764	(126,307)
Adjustments for:
Depreciation of tangible fixed assets	1,945	1,945
Interest payable and similar charges	697	539
Accrued expenses	240	1,200
Changes in:
Trade and other debtors	16,382	(16,382)
Trade and other creditors	(154,392)	154,393
	`─────────`	`─────────`
Cash generated from operations	(4,364)	15,388
Interest paid	(697)	(539)
	`───────`	`────────`
Net cash (used in)/from operating activities	(5,061)	14,849
	`═══════`	`════════`
Cash flows from investing activities
Purchase of tangible assets	–	(9,723)
	`───────`	`────────`
Net cash used in investing activities	–	(9,723)
	`═══════`	`════════`
Net (decrease)/increase in cash and cash equivalents	(5,061)	5,126
Cash and cash equivalents at beginning of year	5,126	–
	`───────`	`───────`
Cash and cash equivalents at end of year	65	5,126
	`═══════`	`═══════`

The notes on pages 10 to 16 form part of these financial statements.

Bedside Kosher

Notes to the Financial Statements

Year ended 31 October 2022

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 77 Heron Drive, London, N4 2FS.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

There are no judgements and estimates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Bedside Kosher

Notes to the Financial Statements (continued)

Year ended 31 October 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Bedside Kosher

Notes to the Financial Statements (continued)

Year ended 31 October 2022

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 20% straight line

Bedside Kosher

Notes to the Financial Statements (continued)

Year ended 31 October 2022

4. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Donations
Donations	171,275	171,275	402,695	402,695
Grants
Grants	–	–	7,150	7,150
	`─────────`	`─────────`	`─────────`	`─────────`
	171,275	171,275	409,845	409,845
	`═════════`	`═════════`	`═════════`	`═════════`
Other trading activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Sales	78,019	78,019	128,729	128,729
	`════════`	`════════`	`═════════`	`═════════`
Other income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Gift aid income	1,796	1,796	–	–
	`═══════`	`═══════`	`════`	`════`

5. Other trading activities

6. Other income

Bedside Kosher

Notes to the Financial Statements (continued)

Year ended 31 October 2022

7. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Charitable activities	118,886	118,886	663,682	663,682
Support costs	1,440	1,440	1,199	1,199
	`─────────`	`─────────`	`─────────`	`─────────`
	120,326	120,326	664,881	664,881
	`═════════`	`═════════`	`═════════`	`═════════`

8. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2022	2021
	£	£	£	£
Charitable activities	118,886	–	118,886	663,682
Governance costs	–	1,440	1,440	1,199
	`─────────`	`───────`	`─────────`	`─────────`
	118,886	1,440	120,326	664,881
	`═════════`	`═══════`	`═════════`	`═════════`

9. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

Net income/(expenditure) is stated after charging/(crediting):
	2022	2021
	£	£
Depreciation of tangible fixed assets	1,945	1,945
	`═══════`	`═══════`
Independent examination fees
	2022	2021
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	1,440 `═══════`	1,200 `═══════`

10. Independent examination fees

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2022	2021
	£	£
Wages and salaries	– `════`	34,374 `════════`

The average head count of employees during the year was Nil (2021: 2).

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

12. Trustee remuneration and expenses

There were no trustees' remuneration or other benefits during the year ended 31 October 2022.

There were no trustees' expenses paid for during the year ended 31 October 2022.

Bedside Kosher

Notes to the Financial Statements (continued)

Year ended 31 October 2022

13. Tangible fixed assets

		Plant and
		machinery
		£
Cost
At 1 November 2021 and 31 October 2022		9,723
		`═══════`
Depreciation
At 1 November 2021		1,945
Charge for the year		1,945
		`───────`
At 31 October 2022		3,890
		`═══════`
Carrying amount
At 31 October 2022		5,833
		`═══════`
At 31 October 2021		7,778
		`═══════`
Debtors
	2022	2021
	£	£
Trade debtors	–	16,382
	`════`	`════════`
Creditors: amounts falling due within one year
	2022	2021
	£	£
Trade creditors	1	96,322
Accruals and deferred income	1,440	1,200
Other creditors	–	58,071
	`───────`	`─────────`
	1,441	155,593
	`═══════`	`═════════`

14. Debtors

15. Creditors: amounts falling due within one year

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
		At			At
	1	November 2			31 October 2
		021	Income	Expenditure	022
		£	£	£	£
General funds		(126,307)	251,090	(120,326)	4,457
		`═════════`	`═════════`	`═════════`	`═══════`
		At			At
	1	November 2		31 October 20
		020	Income	Expenditure	21
		£	£	£	£
General funds		–	538,574	(664,881)	(126,307)
		`════`	`═════════`	`═════════`	`═════════`

Bedside Kosher

Notes to the Financial Statements (continued)

Year ended 31 October 2022

17. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	5,833	5,833
Current assets	65	65
Creditors less than 1 year	(1,441)	(1,441)
	`───────`	`───────`
Net assets	4,457	4,457
	`═══════`	`═══════`
	Unrestricted	Total Funds
	Funds	2021
	£	£
Tangible fixed assets	7,778	7,778
Current assets	21,508	21,508
Creditors less than 1 year	(155,593)	(155,593)
	`─────────`	`─────────`
Net assets	(126,307) `═════════`	(126,307) `═════════`

18. Analysis of changes in net debt

					At
	At	1	Nov 2021 Cash flows		31 Oct	2022
			£	£		£
Cash at bank and in hand			5,126	(5,061)		65
			`═══════`	`═══════`		`════`

Bedside Kosher

Management Information

Year ended 31 October 2022

The following pages do not form part of the financial statements.

Bedside Kosher

Detailed Statement of Financial Activities

Year ended 31 October 2022

	2022	2021
	£	£
Income and endowments
Donations and legacies
Donations	171,275	402,695
Grants	–	7,150
	`─────────`	`─────────`
	171,275	409,845
	`─────────`	`─────────`
Other trading activities
Sales	78,019	128,729
	`────────`	`─────────`
Other income
Gift aid income	1,796	–
	`───────`	`────`
	`─────────`	`─────────`
Total income	251,090	538,574
	`═════════`	`═════════`
Expenditure
Expenditure on charitable activities
Cost of sales	85,928	391,392
Wages and salaries	–	34,374
Rent and rates	9,000	9,595
Repairs and maintenance	–	28,910
Travel costs	2,652	1,820
Legal and professional fees	1,440	2,190
Telephone	–	5,340
Office costs	1,945	53,062
Depreciation	1,945	1,945
Bank charges	697	539
Advertising and promotion	13,258	118,473
Computer expenses	320	5,058
Dues and subscriptions	204	–
Postage and delivery	2,937	12,183
	`─────────`	`─────────`
	120,326	664,881
	`─────────`	`─────────`
	`─────────`	`─────────`
Total expenditure	120,326	664,881
	`═════════`	`═════════`
	`─────────`	`─────────`
Net income/(expenditure)	130,764	(126,307)
	`═════════`	`═════════`

Bedside Kosher

Notes to the Detailed Statement of Financial Activities

Year ended 31 October 2022

	2022	2021
	£	£
Expenditure on charitable activities
Charitable activities
*Activities undertaken directly*
Direct charitable activity 1 - cost of sales	85,928	391,392
Direct charitable activity 1 – wages & salaries	–	34,374
Direct charitable activity 1 - rent & rates	9,000	9,595
Direct charitable activity 1 - repairs & maintenance	–	28,910
Direct charitable activity 1 - travel costs	2,652	1,820
Direct charitable activity 1 - legal and professional fees	–	991
Direct charitable activity 1 - telephone	–	5,340
Direct charitable activity 1 - office costs	1,945	53,062
Direct charitable activity 1 - depreciation	1,945	1,945
Direct charitable activity 1 - bank charges	697	539
Direct charitable activity 1 - advertising & promotion	13,258	118,473
Direct charitable activity 1 - computer expenses	320	5,058
Direct charitable activity 1 - dues & subscriptions	204	–
Direct charitable activity 1 - postage & delivery	2,937	12,183
	`─────────`	`─────────`
	118,886	663,682
	`─────────`	`─────────`
Governance costs
Governance costs - accountancy fees	1,440	1,199
	`───────`	`───────`
	`─────────`	`─────────`
Expenditure on charitable activities	120,326	664,881
	`═════════`	`═════════`