2023-10-31-accounts - Soul Kitchen

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Company Registration Number :- 11629094

The Charity Registration Number is :- 1192488

Soul Kitchen Limited

Report and Accounts

31 October 2023

Soul Kitchen Limited

Report and accounts for the year ended 31 October 2023

Contents
	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		6
Independent Accountant's Report		7
*Funds Statements:-*
Statement of Financial Activities		8
Balance sheet		12
Notes to the accounts		14

Soul Kitchen Limited Trustees' Annual Report for the year ended 31 October 2023

The Trustees present their Report and Accounts for the year ended 31 October 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Soul Kitchen Limited. 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 Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) . 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.

The trustees are all individuals.

Soul Kitchen Limited

Trustees' Annual Report for the year ended 31 October 2023

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

Syed Hasan Dawood Iqbal Iqra Meer The following persons served as Trustees during the year ended 31 October 2023 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Soul Kitchen Limited

Trustees' Annual Report for the year ended 31 October 2023

Objects and activities of the charity

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

1. Introduction

The past year has been both challenging and rewarding as we continued our mission to support the community by providing food to those in need. Our work remains entirely volunteer-led, with all efforts directed toward ensuring that every donation goes directly into serving the community.

2. Our Approach and Partnerships

We continued to strengthen our collaboration with local food banks, businesses, and charitable organizations. These partnerships have been instrumental in keeping our kitchen stocked and ensuring we can meet the growing demand for support.

3. Impact and Achievements

•Distributed in excess of 35,000 meals to individuals and families facing food insecurity.

•Partnered with Wenzels bakery and Felix local businesses and food banks to expand our reach. •Innovated our approach by moving away from sit-down meals and adopting a more flexible, efficient system to distribute fresh meals.

4. Financial Overview

100% of all donations received were spent on fresh food. Through the generosity of our donors and supporters, we were able to maintain a sustainable food supply throughout the year.

5. Challenges Faced

The challenges of 2022 continued to shape our operations in 2023. The shift from sit-down meals to a more adaptable model was necessary to ensure we could continue providing support while managing resources effectively.

6. Looking Ahead

In 2024, we aim to:

•Expand our outreach to more vulnerable individuals.

•Strengthen partnerships with additional local businesses and food suppliers.

•Continue advocating for community support and volunteer engagement.

7. Acknowledgments

We extend our heartfelt gratitude to our volunteers, donors, and community partners. Your dedication and generosity have been the backbone of our initiative, allowing us to make a real difference in the lives of many.

Soul Kitchen Limited

Trustees' Annual Report for the year ended 31 October 2023

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

Throughout 2023, Soul Kitchen continued to make a significant impact in the community by distributing over 35,000 meals across four key locations in Harrow. This achievement reflects the dedication of our volunteers, the generosity of our donors, and the strength of our partnerships with local organizations and food banks.

Key highlights of our work include: 1.Harrow Central Mosque

oDistributed 11,500 meals alongside other essential food items, including fresh fruit, vegetables, bread, and tinned goods.

oSupported approximately 3,000 families, ensuring they had access to nutritious food during challenging times.

2.Kenmore Park Children’s Centre oProvided 7,090 meals, accompanied by fresh produce, bread, and pantry items.

oReached approximately 3,100 families, helping to alleviate food insecurity among vulnerable households.

3.Salaam Centre

oDelivered 12,000 meals, along with fresh fruit, vegetables, bread, and pantry essentials.

oSupported approximately 4,800 families, demonstrating the power of community collaboration. 4.Other Community Support

oSoul Kitchen continued to work closely with local businesses, food banks, and charitable The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

Soul Kitchen Limited

Trustees' Annual Report for the year ended 31 October 2023

Financial review

The charity's financial position at the end of the year ended 31 October 2023

The financial position of the charity at 31 October 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Called up share capital Total Funds Unrestricted Revenue Funds available for the general purposes of the charity Net income	2023 £ (4,118) 100 (4,104) (4,004)	2022 £ (22) 100 14 114

Financial review of the position at the reporting date, 31 October 2023 .

All funding to Soul Kitchen is by way of public or community donations and grants.

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

Soul Kitchen Limited

Trustees' Annual Report for the year ended 31 October 2023

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of 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, charity law requires the Trustees, if they prepare accounts on an accruals basis, 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 Trustees are 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 regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are 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.

This report was approved by the board of trustees on 29 July 2024.

SYED HASAN Trustee

Soul Kitchen Limited

Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 October 2023

We report on the financial statements of Soul Kitchen Limited for the year ended 31 October 2023, as set out on pages 8 to 23, 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 charity are prepared, in all material respects, in accordance 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 6, you, the charity's Trustees 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 Governing Document for the conducting of an audit. The Trustees also consider the charity 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.

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Signed:-
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Alpha UK Ltd - Independent Accountant

Accountants

Pentax House South Hill Avenue Harrow Middlesex HA2 0DU

This report was signed on 29 July 2024

Soul Kitchen Limited - Statement of Financial Activities for the year ended 31 October 2023

Statement of Financial Activities for the year ended 31 October 2023

Current year Unrestricted Funds 2023 £ Income & Endowments from: Donations & Legacies A1 20,977 Expenditure on: Raising funds B1 25,095 Total expenditure B 25,095 Net income for the year (4,118) Net income after transfers A-B-C (4,118) (4,118) Reconciliation of funds:- E Total funds brought forward 114 Total funds carried forward (4,004) SORP Ref Net movement in funds	Current year Restricted Funds 2023 £ - - - - - - - -	Current year Total Funds 2023 £ 20,977 25,095 25,095 (4,118) (4,118) (4,118) 114 (4,004)	Prior Year Total Funds 2022 £ 31,903 31,925 31,925 (22) (22) (22) 136 114

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 23 form an integral part of these accounts.

Soul Kitchen Limited - Statement of Financial Activities for the year ended 31 October 2023

Soul Kitchen Limited - Resources applied in the year ended 31 October 2023 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities	2023 £ (4,118) (4,118)	2022 £ (22) (22)

Movements in revenue and capital funds for the year ended 31 October 2023

Revenue accumulated funds

Unrestricted Restricted Funds Funds 2023 2023 £ £ Accumulated funds brought forward 14 - (4,118) - (4,104) - Closing revenue funds (4,104) - Designated revenue funds included within the unrestricted funds above At 1 November Transfer (to)/from revenue accumulated funds At 31 October Recognised gains and losses before transfers	Total Funds 2023 £ 14 (4,118) (4,104) (4,104) Total Funds 2023 £ - - -	Last year Total Funds 2022 £ 36 (22) 14 14 Last year Total Funds 2022 £ - - -

The purposes for which these funds have been designated are described in Note 20 to the accounts.

Soul Kitchen Limited - Statement of Financial Activities for the year ended 31 October 2023

Fixed asset funds Designated Funds 2023 £ At 1 November - Transfer (to)/from revenue funds - At 31 October - Summary of funds Unrestricted and Designated funds 2023 £ Share capital and share premium 100 Revenue accumulated funds (4,104) Total funds (4,004)	Restricted Funds 2023 £ - - - Restricted Funds 2023 £ - - -	Total Funds 2023 £ - - - Total Funds 2023 £ 100 (4,104) (4,004)	Last year Total Funds 2022 £ - - - Last Year Total Funds 2022 £ 100 14 114

The notes attached on pages 14 to 23 form an integral part of these accounts.

Soul Kitchen Limited - Statement of Financial Activities for the year ended 31 October 2023

Soul Kitchen Limited

Income and Expenditure Account for the year ended 31 October 2023 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* Fundraising costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income	2023 £ 20,977 20,977 20,977 25,095 - 25,095 (4,118) - (4,118) (4,118)	2022 £ 31,903 31,903 31,903 31,925 - 31,925 (22) - (22) (22)

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.

Soul Kitchen Limited - Balance Sheet as at 31 October 2023

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	2023 2022 £ £ 134 4,002 (4,138) (3,888) (4,004) 114 (4,004) 114 - - 100 100 (4,104) 14 (4,004) 114 (4,004) 114 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 Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

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SYED HASAN
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Trustee

Approved by the board of trustees on 29 July 2024

The notes attached on pages 14 to 23 form an integral part of these accounts.

Soul Kitchen Limited - Balance Sheet as at 31 October 2023

Soul Kitchen Limited

Notes to the Accounts for the year ended 31 October 2023

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 2024, 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, restricted funds or endowment funds.

Soul Kitchen Limited

Notes to the Accounts for the year ended 31 October 2023

2 Liability to taxation

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

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

Creditors: amounts falling due within one year Other creditors Share capital 2023 Nominal value Number Allotted, called up and fully paid: Ordinary shares £1 each -	2023 £ 4,138 2023 £ 100 100	2022 £ 3,888 2022 £ 100 100

9 Share capital

Soul Kitchen Limited

Notes to the Accounts for the year ended 31 October 2023

10 Income and Expenditure account summary

Income and Expenditure account summary At 1 November 2022 Surplus after tax for the year At 31 October 2023	2023 £ 14 (4,118) (4,104)	2022 £ 36 (22) 14

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

At 31 October 2023 Current Assets Current Liabilities At 1 November 2022 Current Assets Current Liabilities	Unrestricted funds £ 134 (4,138) (4,004) Unrestricted funds £ 4,002 (3,888) 114	Designated funds £ - - Designated funds £ - - -	Restricted funds £ - - - Restricted funds £ - - -	Total Funds £ 134 (4,138) (4,004) Total Funds £ 4,002 (3,888) 114

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	Funds brought forward from 2022 £ 114 114 114	Movement in funds in 2023 See Note 13 £ (4,118) (4,118) (4,118)	See Note 0 £ - - - Transfers between funds in 2023	Funds carried forward to 2024 £ (4,004) (4,004) (4,004)

Soul Kitchen Limited

Notes to the Accounts for the year ended 31 October 2023

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

*Unrestricted and designated funds:-* Unrestricted Revenue Funds	Income 2023 £ 20,977 20,977	Expenditure 2023 £ (25,095) (25,095)	Other Gains & Losses 2023 £ - -	Movement in funds 2023 £ (4,118) (4,118)

Soul Kitchen Limited

Detailed analysis of income and expenditure for the year ended 31 October 2023 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 Current year Unrestricted Funds Restricted Funds 2023 2023 £ £ Donations and gifts from individuals 20,977 - 20,977 - Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 20,977 - 15 Current year Current year *Current Year* Unrestricted Funds Restricted Funds 2023 2023 £ £ *Administrative overheads* 691 - - - - - *Professional fees paid to advisors other than the auditor or examiner* 250 - *Financial costs* 97 - Support costs before reallocation 1,038 - *Less support costs reallocated to specific activities* To costs of raising funds (1,038) - The basis of allocation of costs between activities is described under accounting policies Bank charges Accountancy fees other than examination or audit fees Total donations and gifts from individuals Public Donations Support costs for charitable activities Liabilty and contents insurance Information and publications Software licences and expenses	Current year Unrestricted Funds 2023 £ 20,977 20,977	Current year Restricted Funds 2023 £ - -	Current year Total Funds 2023 £ 20,977 20,977	Prior Year Total Funds 2022 £ 31,903 31,903 31,903 Prior Year Total Funds 2022 £ 443 10 281 250 95 1,079 (1,079) (1,079)

			20,977 Current year Total Funds 2023 £ 691 - - 250 97 1,038 (1,038)

Soul Kitchen Limited

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

16 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 2023 £ 24,057 1,038 25,095	Current year Restricted Funds 2023 £ - - -	Current year Prior Year Total Funds Total Funds 2023 2022 £ £ 24,057 30,846 1,038 1,079 25,095 31,925

All the expenditure in the prior year was unrestricted.

Soul Kitchen Limited

Activity analysis of Income and expenditure for the for the year ended 31 October 2023

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

17 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 18 Analysis of charitable expenditure by activity Direct costs Support costs 2023 2023 £ £ B4. Administrative overheads B6. Financial costs - - Activity B5. Professional Fees Activity Total charitable expenditure Summary of charitable costs by activity	Grant funding of activities 2023 £ -	2023 £ 20,977 20,977 Total 2023 £ 691 250 97 1,038	2022 - 31,903 31,903 Total 2022 £ 734 250 95 1,079

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

Soul Kitchen Limited

Activity analysis of Income and expenditure for the for the year ended 31 October 2023 19 Analysis of non charitable expenditure by activity

Activity *Fundraising activities* Direct fundraising costs Indirect fundraising costs:- *Total non charitable expenditure* Total costs of Fundraising activities Total non charitable expenditure	Fundraising activities 2023 £ 24,057 - 2023 0 24,057 24,057	Fundraising activities 2022 £ 30,846 - 2022 £ 30,846 30,846