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2021-10-31-accounts

Company Registration Number :- 11629094

The Charity Registration Number is :- 1192488

Soul Kitchen Ltd

Report and Accounts

31 October 2021

Soul Kitchen Ltd

Report and accounts for the year ended 31 October 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 5
Independent Accountant's Report 7
Funds Statements:-
Statement of Financial Activities 8
Balance sheet 12
Cash flow statement 13
Notes to the accounts 14

Soul Kitchen Ltd

Company Registration Number - 11629094

Trustees' Annual Report for the year ended 31 October 2021

The Trustees present their Report and Accounts for the year ended 31 October 2021, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Soul Kitchen Ltd.

The charity is also known by its operating name, Soul Kitchen.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1192488.

.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

The governing document is dated

23 November 2020

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

1

Soul Kitchen Ltd

Company Registration Number - 11629094

Trustees' Annual Report for the year ended 31 October 2021

The principal operating address, telephone number, email and web addresses of the charity are:-

Pentax House South Hill Avenue, Harrow Middlesex, HA2 0DU Telephone 07717767805

Email Address info@soulkitchenuk.co.uk Web address www.soulkitchenuk.co.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

The Trustees in office on the date the report was approved were:-

Syed Hasan Dawood Iqbal

The following persons served as Trustees during the year ended 31 October 2021 :-

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.

Name Appointed Resigned/Retired Iqra Meer 06/01/2021

2

Soul Kitchen Ltd

Company Registration Number - 11629094

Trustees' Annual Report for the year ended 31 October 2021

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

Soul Kitchen was set up in 2017 with the aim of providing a freshly prepared free hot meal, in a friendly and welcoming environment, to those in need within the local community of Harrow in London. Increased demand coupled with the desire to reach more people led to a second Soul Kitchen opening in 2018 serving the community in Heston.

The main activities undertaken in relation to those purposes during the year.

We work with food banks, welcome support from local businesses and charities, and work solely for the community. Our initiative is entirely volunteer-led and we are always in need of donors to help keep our kitchen stocked. 100% of all donations received are spent on fresh food. The challenges of 2020 meant that we had to move away from a sit down three-course meal and have innovated our approach.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Every Friday we serviced approximately 220+ hot meals alongside London’s Community Kitchen. On Saturday we serviced approximately 220+ hot meals at Kenmore Park Children’s Centre and on Sunday we serviced 150+ hot meals from The Salaam Centre in North Harrow. These three venues have been very kind in supporting us with the use of their facilities.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year.

Soul Kitchen have distributed approximately 19,000 meals from 3 locations in Harrow.

London Community Kitchen – 4,500 meals plus Soul Kitchen also provide 2,900 kgs of Halal meat for the members Harrow’s Muslim community who were unable to afford Halal (3,500 individuals)

Kenmore Park Children’s Centre – 4,000 meals fresh fruit, vegetables and bread along with other Pantry items to approximately 1,500 families.

Salaam Centre – 1,900 meals to approximately 500 families.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Soul Kitchen has been supporting the community of Harrow since 2017, providing a safe and friendly enviroment for those from disadvantaged backgrounds to come and have a free hot meal. Alongside the companionship factor for lonely individuals and a freshly cooked three course meal, we also signpost members of the community to other services.

Financial review

3

Company Registration Number - 11629094

Soul Kitchen Ltd

Trustees' Annual Report for the year ended 31 October 2021

The charity's financial position at the end of the year ended 31 October 2021

The financial position of the charity at 31 October 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Called up share capital
Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity
2021
£
263
100
36
136
2020
£
(204)
100
(227)
(127)

Financial review of the position at the reporting date, 31 October 2021 .

All funding to Soul Kitchen is by way of public or community donations and grants. The charity had donations of £18,503 (2020 £8,199) which includes a £10,000 grant. Covid-19 and the various lockdowns have restricted activities however we expect activities to increase if restrictions reduced or removed.

Policies on reserves.

The trustees have reviewed the reserves policy and will look to attain them at a level to maintain weekly activities.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Alpha UK Ltd Accountants Pentax House South Hill Avenue Harrow Middlesex HA2 0DU

4

Soul Kitchen Ltd

Company Registration Number - 11629094

Trustees' Annual Report for the year ended 31 October 2021

Statement of the Directors Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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 also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

5

Soul Kitchen Ltd

Company Registration Number - 11629094

Trustees' Annual Report for the year ended 31 October 2021

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 8 to 22.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 20 July 2022.

SYED HASAN Director and Trustee

6

Soul Kitchen Ltd

Report of the Independent Accountant to the Trustees of the charitable company on the accounts for the year ended 31 October 2021

We report on the financial statements of Soul Kitchen Ltd for the year ended 31 October 2021, as set out on pages 8 to 22, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charitable company are prepared, in all material respects, in accordance with the Companies Act 2006 and with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 14, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.

Respective responsibilities of the directors and the accountant

As described on page 5, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the accounts.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. The Trustees also consider the charitable company to be exempt from the requirement to be subject to Independent Examination.

Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.

No statement of opinion

We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.

----- Start of picture text -----
Signed:-
----- End of picture text -----

Alpha UK Ltd - Independent Accountant

Accountants

Pentax House South Hill Avenue Harrow Middlesex HA2 0DU

This report was signed on 20 July 2022

7

Soul Kitchen Ltd - Statement of Financial Activities for the year ended 31 October 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 October 2021, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2021
£
Income & Endowments from:
Donations & Legacies
A1
18,504
Expenditure on:
Raising funds
B1
19,234
Charitable activities
B2
(993)
Total expenditure
B
18,241
Net income for the year
263
Net income after transfers
A-B-C
263
263
Reconciliation of funds:-
E
Total funds brought forward
(127)
Total funds carried forward
136
SORP
Ref
Net movement in funds
Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
Current year
Total Funds
2021
£
18,504
19,234
(993)
18,241
263
263
263
(127)
136
Prior Year
Total Funds
2020
£
8,199
7,145
1,258
8,403
(204)
(204)
(204)
77
(127)

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 14 to 22 form an integral part of these accounts.

8

Soul Kitchen Ltd - Statement of Financial Activities for the year ended 31 October 2021

Soul Kitchen Ltd - Resources applied in the year ended 31 October 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities
2021
£
263
263
2020
£
(204)
(204)

Movements in revenue and capital funds for the year ended 31 October 2021

Revenue accumulated funds

Accumulated funds brought forward
Closing revenue funds
Fixed asset funds
Recognised gains and losses before
transfers
Unrestricted
Funds
2021
£
(227)
263
36
36
-
Restricted
Funds
2021
£
-
-
-
-
-
Total
Funds
2021
£
(227)
263
36
36
-
Last year
Total Funds
2020
£
(23)
(204)
(227)
(227)
-

Soul Kitchen Ltd

Income and Expenditure Account for the year ended 31 October 2021 as required by the Companies Act 2006

Income
Income from operations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Fundraising costs
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Net income before tax in the financial year
Investment income
2021
£
18,504
18,504
18,504
(993)
19,234
-
18,241
263
-
2020
£
8,199
8,199
8,199
1,258
7,145
-
8,403
(204)
-

9

Soul Kitchen Ltd - Statement of Financial Activities for the year ended 31 October 2021

Retained surplus for the financial year
All activities derive from continuing operations
Net income after tax in the financial year
263
263
(204)
(204)

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 14 to 22 form an integral part of these accounts.

10

Soul Kitchen Ltd - Balance Sheet as at 31 October 2021

Note
SORP
Ref
Current assets
B
Cash at bank and in hand
B4
Creditors: amounts falling due within
one year
8
C1
Net current assets
The total net assets of the charity
Restricted funds
Unrestricted Funds
Called up share capital
9
Unrestricted Revenue Funds
12
D3
Designated Funds
Total charity funds
The total net assets of the charity are funded by the

2021
2020
£
£
3,774
3,261
(3,638)
(3,388)
136
(127)
136
(127)
-
-
100
100
36
(227)
136
(127)
136
(127)
funds of the charity, as follows:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

SYED HASAN

Trustee

Approved by the board of trustees on 20 July 2022

The notes attached on pages 14 to 22 form an integral part of these accounts.

11

Soul Kitchen Ltd

Cash Flow Statement for the year ended 31 October 2021

Cash Flow Statement for the year ended 31 October 2021
Cash flows from operating activities
A
Cash flows from financing activities
Net cash provided by operating activities as shown below
2021
£
513
2020
£
(204)
Net cash provided by financing activities
C
-
Overall cash provided by all activities
513
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 October 2021
513
Cash and cash equivalents at 1 November 2020
3,261
Change in cash and cash equivalents due to exchange rate movements
-
3,774
Soul Kitchen Ltd
Cash Flow Statement for the year ended 31 October 2021 - Continued
Net income as shown in the Statement of Financial Activities
263
Adjustments for :-
Write downs of investments
-
Net unrealised losses on investment assets
-
Increase in creditors, excluding loans
250
Net cash provided by operating activities
A
513
Analysis of cash and cash equivalents
2021
£
Cash in hand at for the year ended 31 October 2021
3,774
Notice deposits - (less than 3 months)
-
Total cash and cash equivalents
3,774
At start
Cash
of year
Flows and
Cash
3,261
513
513
Total
3,261
513
A+B+C
Analysis of change in net debt
Cash at bank and in hand less overdrafts at 31 October
Reconciliation of net income to net cash flow from operating activities
-
(204)
(204)
-
-
(204)
(204)
-
-
-
(204)
2020
£
3,261
-
3,261
At end
of year
3,774
513
513

12

Soul Kitchen Ltd

Notes to the Accounts for the year ended 31 October 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 October 2022, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note5.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds.

There are no restricted funds.

There are no endowment funds.

2 Liability to taxation

13

Soul Kitchen Ltd

Notes to the Accounts for the year ended 31 October 2021

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

See note 0 for the movement in the funds in the defined benefit pension scheme

5 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

6 Defined benefit pension scheme

The charity does not operates a defined benefit pension scheme.

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

8 Creditors: amounts falling due within one year

8
Creditors: amounts falling due within one year
Other creditors
9
Share capital
2021
Nominal value
Number
Allotted, called up and fully paid:
Ordinary shares
£1 each
-
10 Income and Expenditure account summary
At 1 November 2020
Surplus after tax for the year
2021
£
3,638
2021
£
100
100
2021
£
(227)
263
2020
£
3,388
2020
£
100
100
2020
£
(23)
(204)

14

36 (227)

Soul Kitchen Ltd

Notes to the Accounts for the year ended 31 October 2021

At 31 October 2021

11 Particulars of how particular funds are represented by assets and liabilities

At 31 October 2021
Current Assets
Current Liabilities
At 1 November 2020
Current Assets
Current Liabilities
Unrestricted
funds
£
3,774
(3,638)
136
Unrestricted
funds
£
3,261
(3,388)
(127)
Designated
funds
£
-
-
Designated
funds
£
-
-
-
Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-
Total
Total
Funds
Funds
£
£
3,774
3,774
(3,638)
(3,638)
136
136
Total
Total
Funds
Funds
£
£
3,261
3,261
(3,388)
(3,388)
(127)
(127)

12 Change in total funds over the year as shown in Note 11 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds
Analysis of movements in funds over
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Funds brought
forward from
2020
Movement in
funds in 2021
See Note 13
£
£
(127)
263
(127)
263
(127)
263
the year as shown in Note
Income
Expenditure
2021
2021
£
£
18,504
(18,241)
18,504
(18,241)
See Note 0
£
-
-
-
12
Other
Gains &
Losses
2021
£
-
-
Transfers
between
funds in 2021
Funds carried
forward to
2022
£
£
136
136
136
136
136
136
Movement
Movement
in funds
in funds
2021
2021
£
£
263
263
263
263
Funds carried
forward to
2022

13 Analysis of movements in funds over the year as shown in Note 12

15

Soul Kitchen Ltd

Detailed analysis of income and expenditure for the year ended 31 October 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

14 Donations, Grants and Legacies

14
Donations, Grants and Legacies
Current year
Unrestricted
Funds
2021
£
Donations and gifts from individuals
18,504
18,504
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
18,504
15 Expenditure on charitable activities - Direct spending
Current year
Current Year
Unrestricted
Funds
2021
£
-
Total direct spending
B2a
-
16
Current year
Current Year
Unrestricted
Funds
2021
£
Premises Expenses
-
-
Administrative overheads
-
-
-
Total donations and gifts from
individuals
Public Donations
Stationery and printing
Cleaning and waste management
Other Premises Costs
Support costs for charitable activities
Telephone, fax and internet
Software licences and expenses
Travel and Subsistence - Charitable
Activities
Current year
Unrestricted
Funds
2021
£
18,504
18,504
Current year
Restricted
Funds
2021
£
-
-
Current year
Total Funds
2021
£
18,504
18,504
Prior Year
Total Funds
2020
£
8,199
8,199
8,199
Prior Year
Total Funds
2020
£
1,258
1,258
Prior Year
Total Funds
2020
£
127
480
192
144
50
-
Current year
Restricted
Funds
2021
£
-
-
Current year
Restricted
Funds
2021
£
-
-
-
-
-
18,504
Current year
Total Funds
2021
£
-
-
Current year
Total Funds
2021
£
-
-
-
-
-

16 Support costs for charitable activities

16

Soul Kitchen Ltd

Detailed analysis of income and expenditure for the year ended 31 October 2021 as required by the SORP 2015

Professional fees paid to advisors other than the auditor or examiner
250
-
250
Financial costs
70
-
70
Support costs before reallocation
320
-
320
Less support costs reallocated to specific activities
To costs of raising funds
(1,313)
-
(1,313)
Total support costs - Current Year
(993)
-
(993)
The basis of allocation of costs between activities is described under accounting policies
Bank charges
Accountancy fees other than
examination or audit fees
250
17
1,260
(1,260)
-
-
(1,260)
-

All the expenditure in the prior year was unrestricted. Administrative overheads

The basis of allocation of costs between activities is described under accounting policies

17 Total Charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total charitable expenditure
B2
Current year
Unrestricted
Funds
2021
£
-
(993)
(993)
Current year
Restricted
Funds
2021
£
-
-
-
Current year
Total Funds
2021
£
-
(993)
(993)
Prior Year
Total Funds
2020
£
1,258
-
1,258

All the expenditure in the prior year was unrestricted.

Prior Year
Total direct spending
B2a
Total charitable expenditure
B2
Prior Year
Unrestricted
Funds
2020
£
1,258
1,258
Prior Year
Prior Year
Restricted
Funds
Total Funds
2020
2020
£
£
-
1,258
-
1,258

18 Expenditure on raising funds and costs of investment management

Current Year
Cost of fundraising activities
Reallocated from support costs
Total fundraising costs
B1
Current year
Unrestricted
Funds
2021
£
17,921
1,313
19,234
Current year
Restricted
Funds
2021
£
-
-
-
Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
17,921
5,885
1,313
1,260
19,234
7,145

All the expenditure in the prior year was unrestricted.

17

Soul Kitchen Ltd

Detailed analysis of income and expenditure for the year ended 31 October 2021 as required by the SORP 2015

18

Soul Kitchen Ltd

Activity analysis of Income and expenditure for the for the year ended 31 October 2021

This analysis is classsified by activity and not by conventional nominal descriptions.

19 Analysis of income by activity

SOFA ref
Summary of Total Income, including the items above
Donations & Legacies
A1
Categories of income
Income from exchange transactions
20 Analysis of charitable expenditure by activity
Direct
costs
Support
costs
Grant
funding of
activities
2021
2021
2021
£
£
£
The comparative figures in this row have not yet been correctly analysed:-
B3. Premises Expenses
B4. Administrative overheads
B6. Financial costs
-
-
-
Activity
B5. Professional Fees
A1. Expenditure on charitable
activities directly attributable to
activities
Activity
Total charitable expenditure
Summary of charitable costs by activity
2021
£
18,504
18,504
Total
2021
£
-
250
70
320
2020
-
8,199
8,199
Total
2020
£
1,258
1,258
607
386
250
17
3,776

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 17

21 Analysis of non charitable expenditure by activity

Activity

Activity
Fundraising activities Fundraising
activities
Fundraising
activities
2021 2020
£ £
Direct fundraising costs 17,921 5,885
Indirect fundraising costs:- - -
Total non charitable expenditure 2021 2020
£ £
Total costs of Fundraising activities 17,921 5,885

22

Soul Kitchen Ltd

Activity analysis of Income and expenditure for the for the year ended 31 October 2021

Total non charitable expenditure

17,921 5,885

23