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 :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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