FOOD WITHOUT BARRIERS.
SUPPORT WITHOUT JUDGEMENT.
SOUL KITCHEN LTD
ANNUAL REPORT & ACCOUNTS
For the year ended 31 October 2025
FOOD WITHOUT BARRIERS.
SUPPORT WITHOUT JUDGEMENT.
34,000+
12,500+
MEALS SERVED
FAMILIES SUPPOR TED
Company Registration No. 11629094
Charity Registration No. 1192488
www.soulkitchenuk.co.uk
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Soul Kitchen Ltd**
**Annual Report and Accounts – Year ended 31 October 2025**
**Contents** Charity Information ....................................................................................................................................... 3 Trustees' Annual Report ................................................................................................................................ 4 Financial Review ............................................................................................................................................ 7 Statement of Trustees' Responsibilities ......................................................................................................... 8 Independent Examiner's Report .................................................................................................................... 9 Statement of Financial Activities .................................................................................................................. 10 Movements in Funds ................................................................................................................................... 11 Income and Expenditure Account ................................................................................................................ 12 Balance Sheet .............................................................................................................................................. 13 Notes to the Accounts ................................................................................................................................. 14
2
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Charity Information**
The Trustees present their Report and Accounts for the year ended 31 October 2025.
## **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 does not operate in any overseas jurisdictions.
## **Legal structure**
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), dated 23 November 2020. There are no restrictions in the governing document on the operation of the charity or on its investment powers, other than those imposed by charity law. The trustees are all individuals.
## **Registration**
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1192488, and is a charitable company registered with Companies House with company number 11629094.
## **Principal office**
Pentax House, South Hill Avenue, Harrow, Middlesex, HA2 0DU
Telephone 07717 767805 · Email info@soulkitchenuk.co.uk · Web www.soulkitchenuk.co.uk
## **Trustees**
The Trustees in office on the date the report was approved were Syed Hasan, Khalid Mahmood, Fazal Mian and Kaiser Khan.
The following persons served as Trustees during the year ended 31 October 2025:
|||||
|---|---|---|---|
|**Trustee**|**Trustee in prior year**|**Appointed**|**Stepped Down**|
|Syed Hasan|Yes|n/a|n/a|
|||||
|Dawood Iqbal|Yes||1stSeptember 2025|
|Iqra Meer|Yes||1stSeptember 2025|
|||||
|Khalid Mahmood|No|1stMarch 2025||
|Fazal Mian|No|30thApril 2025||
|||||
|Kaiser Khan|No|23rdOctober 2025||
The trustees who served as a trustee in the reporting period were as shown above, and there were no other changes during the year, or in the period between the year end and the approval of the accounts.
## **Independent Examiner**
Alpha UK Ltd, Accountants, Pentax House, South Hill Avenue, Harrow, Middlesex, HA2 0DU.
3
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Trustees' Annual Report**
_For the year ended 31 October 2025_
## **Objects and activities of the charity**
The purposes of the charity, as set out in its governing document, are the prevention or relief of poverty and the relief of those in need by reason of financial hardship, by the provision of food, and such other charitable purposes as the trustees may from time to time determine, for the benefit of the community in Harrow and the surrounding area.
Soul Kitchen’s mission is: “Food without Barriers. Support without Judgement.” The charity believes that access to a hot meal and essential support should not depend on where a person is from, what they earn, or what they are going through, and exists to remove the practical and emotional barriers that stop people asking for help.
Soul Kitchen was founded in 2017 by Syed Hasan, and has grown from a single weekly hot meal service in Harrow into a volunteer-led movement providing free meals, fresh food, and essential household items across multiple community locations.
## **Our Team**
Alongside our trustees (listed above), Soul Kitchen's services are led day-to-day by a small operational team:
- Leyal Milani – Head of Service Delivery
- Kaiser Khan – IT & Operational Support
- Adam Falut – Service Delivery & Project Management
- Shukri Osman – Marketing Lead
- Hibah Ahmad – Safeguarding Lead
## **Introduction**
The year ended 31 October 2025 was a year of significant growth for Soul Kitchen, as we continued our mission to support the community by providing food to those in need, without barriers or judgement. Our work remains entirely volunteer-led, with donations directed as directly as possible into serving the community. Income more than doubled compared with the prior year, allowing us to expand the scale of our charitable activity and to begin rebuilding the charity’s reserves following the deficits incurred in earlier years.
## **Our approach and partnerships**
We continued to strengthen our collaboration with local food banks, businesses and charitable organisations throughout the year. Our supporters included dnata UK, who provided valued corporate inkind support, alongside Aytac Cash and Carry, Wenzel’s The Bakers, Sainsbury’s Pinner and Morrisons Harrow. We also worked closely with The Felix Project, Sufra and the London Borough of Harrow. These partnerships were instrumental in keeping our kitchen stocked and in meeting the growing demand for support.
We are especially grateful to our volunteers, including a growing number of young people completing their Duke of Edinburgh Award with us, who give their time each week to make our services possible.
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Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Impact and achievements**
|**34,000+**|**12,500+**|**31,000+**|
|---|---|---|
|MEALS SERVED|FAMILIES SUPPORTED|INDIVIDUALS REACHED|
- Served over 34,000 meals to individuals and families facing food insecurity across the year.
- Supported more than 12,500 families and reached over 31,000 individuals through our weekly distributions.
- Continued to deliver services across our three established community venues: Harrow Central Mosque, Kenmore Park Children’s Centre and the Salaam Centre.
- Strengthened governance and succession planning with the appointment of three new trustees during the year, alongside the continued service of our founding trustee.
## **The main activities undertaken for the public benefit**
Soul Kitchen's activities during the year were delivered directly for the public benefit, as described above. Alongside food provision, the charity signposts people to wider support services and offers a welcoming, judgement-free space for anyone who needs it. The trustees have had regard to the Charity Commission’s guidance on public benefit in managing the activities of the charity.
## **Financial overview**
Total incoming resources for the year were £60,766 (2024: £32,492), an increase reflecting the continued generosity of our donors, including Zakat, Sadaqah and other individual donations. Total resources expended were £51,556 (2024: £38,842), reflecting the increased scale of charitable activity delivered directly to beneficiaries. The net movement in funds for the year was a surplus of £9,210 (2024: deficit of £6,350), a turnaround of over £15,500. Notwithstanding this improvement, the charity remained in a net liabilities position of £1,144 at 31 October 2025 (2024: net liabilities of £10,354) — see the Financial review on the following page.
## **Challenges faced**
As in prior years, the charity’s income remains dependent on the voluntary generosity of individual donors, which by its nature can vary from year to year. The trustees have continued to focus on careful cost management and on rebuilding reserves following the deficits incurred in earlier years.
## **Looking ahead**
In the year ahead, the trustees intend to continue building free reserves towards the charity’s reserves policy, to expand outreach and partnerships where resources allow, and to introduce Gift Aid collection at fundraising events to maximise the value of donations received. The trustees are also beginning to plan for the charity’s tenth anniversary in 2027.
## **Get Involved**
- Donate – every contribution goes directly towards providing meals and essential support to those who need it most.
- Volunteer – join our team, including opportunities for young people completing their Duke of Edinburgh Award.
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Soul Kitchen Ltd | Annual Report & Accounts 2025
- Partner with us – we welcome partnerships with local businesses, food suppliers, and community organisations.
## **Acknowledgments**
We extend our heartfelt gratitude to our volunteers, donors and community partners, without whose continued support the charity’s work would not be possible.
6
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Financial Review**
The financial position of the charity at 31 October 2025, and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:
||||
|---|---|---|
||**2025**|**2024**|
||||
||**£**|**£**|
|Net income / (expenditure) for the year|9,210|(6,350)|
|Called up share capital|100|100|
|Unrestricted revenue funds available for the general purposes
of the charity|(1,244)|(10,454)|
|**Total funds**|**(1,144)**|**(10,354)**|
## **Reserves policy**
The trustees have reviewed the reserves policy and will look to attain a level of free reserves sufficient to maintain the charity’s weekly activities. All funding to Soul Kitchen is by way of public or community donations and grants. The trustees are satisfied that the going concern basis remains appropriate, as explained further in Note 1 to the accounts.
## **Availability and adequacy of assets of each fund**
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.
## **Independent Examiner**
Alpha UK Ltd, Accountants, Pentax House, South Hill Avenue, Harrow, Middlesex, HA2 0DU.
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Soul Kitchen Ltd | Annual Report & Accounts 2025
## **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 1 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:
- 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; and
- 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 30 July 2026.
Signed:
**SYED HASAN -** Trustee
8
Soul Kitchen Ltd | Annual Report & Accounts 2025
**Independent Examiner's Report to the Trustees of Soul Kitchen Limited**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 October 2025**
We report on the financial statements of Soul Kitchen Limited for the year ended 31 October 2025, as set out on pages 7 to 15, 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 1 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 11, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the trustees and the accountant**
As described in the Statement of Trustees’ Responsibilities, the charity’s trustees are responsible for the preparation of the accounts. 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. The trustees consider that the audit requirement of section 144(1) of the Charities Act 2011 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.
Signed:
## **Alpha UK Ltd – Independent Accountant**
Accountants, Pentax House, South Hill Avenue, Harrow, Middlesex, HA2 0DU This report was signed on 30 July 2026
9
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Statement of Financial Activities**
_For the year ended 31 October 2025_
||||||||
|---|---|---|---|---|---|---|
||**SORP**
**Ref**|**Unrestricted**
**Funds**|**Restricted**
**Funds**||**Total Funds**|**Total Funds**|
||||||||
|||**2025**|**2025**||**2025**|**2024**|
||||||||
|||**£**|**£**||**£**|**£**|
|**Income & endowments from:**|||||||
|Donations & legacies|A1|60,766||-|60,766|32,492|
|**Total income**|**A**|**60,766**||**-**|**60,766**|**32,492**|
|**Expenditure on:**|||||||
|Charitable activities|B2|51,556||-|51,556|38,842|
|**Total expenditure**|**B**|**51,556**||**-**|**51,556**|**38,842**|
|**Net income for the year**||**9,210**||**-**|**9,210**|**(6,350)**|
|Net income after transfers (A-B-C)||9,210||-|9,210|(6,350)|
||||||||
|**Net movement in funds**||**9,210**||**-**|**9,210**|**(6,350)**|
|**Reconciliation of funds: (E)**|||||||
|Total funds brought forward||(10,354)||-|(10,354)|(4,004)|
||||||||
|**Total funds carried forward**||**(1,144)**||**-**|**(1,144)**|**(10,354)**|
All activities derive from continuing operations. 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.
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.
The notes on pages 14 to 18 form an integral part of these accounts.
10
Soul Kitchen Ltd | Annual Report & Accounts 2025
**Resources Applied & Movements in Funds**
## _For the year ended 31 October 2025_
## **Resources applied towards fixed assets for charity use**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Funds generated in the year as detailed in the SOFA|9,210|(6,350)|
|**Net resources available to fund charitable activities**|**9,210**|**(6,350)**|
## **Movements in revenue accumulated funds**
||||||
|---|---|---|---|---|
|**Unrestricted Funds**
**Restricted Funds**
**Total Funds**
**Total Funds**|||||
|**2025**
**2025**
**2025**
**2024**|||||
|**£**
**£**
**£**
**£**|||||
|Accumulated funds brought forward
(10,454)
-
(10,454)
14|||||
|Net movement in funds
9,210
-
9,210
(10,468)|||||
|**Closing revenue funds**
**(1,244)**
**-**
**(1,244)**
**(10,454)**|||||
There are no designated revenue funds included within the unrestricted funds above (2024: none). There are no restricted or endowment funds.
## **Fixed asset funds**
||||||
|---|---|---|---|---|
|**Unrestricted Funds**
**Restricted Funds**
**Total Funds**
**Total Funds**|||||
|**2025**
**2025**
**2025**
**2024**|||||
|**£**
**£**
**£**
**£**|||||
|At 1 November
-
-
-
-|||||
|Transfer (to)/from revenue funds
-
-
-
-|||||
|**At 31 October**
**-**
**-**
**-**
**-**|||||
## **Summary of funds**
||||||
|---|---|---|---|---|
||**Unrestricted &**
**Designated**|**Restricted Funds**|**Total Funds**|**Total Funds**|
||||||
||**2025**|**2025**|**2025**|**2024**|
||||||
||**£**|**£**|**£**|**£**|
|Share capital and share premium|100|-|100|100|
|Revenue accumulated funds|(1,244)|-|(1,244)|(10,454)|
|**Total funds**|**(1,144)**|**-**|**(1,144)**|**(10,354)**|
The notes on pages 14 to 18 form an integral part of these accounts.
11
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Income and Expenditure Account**
_For the year ended 31 October 2025, as required by the Companies Act 2006_
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|**Income**|||
|Income from operations|60,766|32,492|
|Investment income|-|-|
|**Gross income in the year**|**60,766**|**32,492**|
|**Expenditure**|||
|Expenditure on charitable activities|51,556|38,842|
|**Total expenditure in the year**|**51,556**|**38,842**|
|Net income before tax in the financial year|9,210|(6,350)|
|Tax on surplus on ordinary activities|-|-|
|**Retained surplus / (deficit) for the financial year**|**9,210**|**(6,350)**|
All activities derive from continuing operations. 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.
12
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Balance Sheet**
## _As at 31 October 2025_
||||||
|---|---|---|---|---|
|||**Note**|||
||||||
||||**2025**|**2024**|
||||||
||||**£**|**£**|
|**Current assets**|||||
|Cash at bank and in hand|24||556|(5,867)|
|Creditors: amounts falling due within one year|8||(1,700)|(4,487)|
||||||
|**Net current assets / (liabilities)**|||**(1,144)**|**(10,354)**|
||||||
|**Total net assets of the charity**|||**(1,144)**|**(10,354)**|
The total net assets of the charity are funded by the funds of the charity, as follows:
||||||
|---|---|---|---|---|
|||**Note**|||
||||||
||||**2025**|**2024**|
||||||
||||**£**|**£**|
|Restricted funds|||-|-|
|**Unrestricted funds**|||||
|Called up share capital|9||100|100|
|Unrestricted revenue funds|12||(1,244)|(10,454)|
|Designated funds|||-|-|
||||||
|**Total charity funds**|||**(1,144)**|**(10,354)**|
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.
The ‘SORP Ref’ classification of Balance Sheet items is 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 Statement of Financial Activities.
Approved by the board of trustees on 30 July 2026.
## **SYED HASAN**
## Trustee
The notes on pages 14 to 18 form an integral part of these accounts.
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Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Notes to the Accounts**
## _For the year ended 31 October 2025_
## **1 Accounting policies**
## **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 1 January 2016) and 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 1 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.
## **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. Notwithstanding the net liabilities position of £1,144 at 31 October 2025 (2024: £10,354), the trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 October 2026, 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 uncertainties 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 Note 5.
## **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.
## **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.
14
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **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.
## **6 Defined benefit pension scheme**
The charity does not operate a defined benefit pension scheme. No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **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, during the year (2024: none).
## **8 Creditors: amounts falling due within one year**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Other creditors|1,700|4,487|
|**Total**|**1,700**|**4,487**|
## **9 Share capital**
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||**Number**|||
||||||||||||||
||||||||||||**2025**|**2024**|
||||||||||||||
||||||||||||**£**|**£**|
|**Allotted,**
**each**|**called**|**up**|**and**|**fully**|**paid:**|**ordinary**|**shares**|**of**|**£1**|**100**|**100**|**100**|
## **10 Income and Expenditure account summary**
||||
|---|---|---|
||**2025**|**2024**|
||||
||**£**|**£**|
|At 1 November|(10,454)|(4,104)|
|Surplus / (deficit) after tax for the year|9,210|(6,350)|
|**At 31 October**|**(1,244)**|**(10,454)**|
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Soul Kitchen Ltd | Annual Report & Accounts 2025
**11 Particulars of how particular funds are represented by assets and liabilities**
## **At 31 October 2025**
|||||
|---|---|---|---|
||**Unrestricted funds**|**Designated funds**|**Total Funds**|
|||||
|||||
|||||
||**£**|**£**|**£**|
|Current assets|556|-|556|
|Current liabilities|(1,700)|-|(1,700)|
|**Total**|**(1,144)**|**-**|**(1,144)**|
**At 1 November 2024**
|||||
|---|---|---|---|
||**Unrestricted funds**|**Designated funds**|**Total Funds**|
|||||
|||||
|||||
||**£**|**£**|**£**|
|Current assets|(5,867)|-|(5,867)|
|Current liabilities|(4,487)|-|(4,487)|
|**Total**|**(10,354)**|**-**|**(10,354)**|
**12 Change in total funds over the year, as shown in Note 11, analysed by individual funds**
||||||
|---|---|---|---|---|
||**Funds brought forward**|**Movement in funds**|**Transfers between**
**funds**|**Funds carried**
**forward**|
||||||
||**2024**|**2025**||**2025**|
||||||
||**£**|**£**|**£**|**£**|
|Unrestricted revenue funds|(10,354)|9,210|-|(1,144)|
|**Total charity funds**|**(10,354)**|**9,210**|**-**|**(1,144)**|
**13 Analysis of movements in funds over the year, as shown in Note 12**
|||||||
|---|---|---|---|---|---|
||**Income**|**Expenditure**|**Other**|**gains &**
**losses**|**Movement in**
**funds**|
|||||||
||**2025**|**2025**|||**2025**|
|||||||
||**£**|**£**||**£**|**£**|
|**Unrestricted revenue funds**|**60,766**|**(51,556)**||**-**|**9,210**|
16
Soul Kitchen Ltd | Annual Report & Accounts 2025
**Detailed Analysis of Income and Expenditure**
_For the year ended 31 October 2025, as required by the SORP 2015. This analysis is classified by conventional nominal descriptions, and not by activity._
## **14 Donations, grants and legacies**
||||||
|---|---|---|---|---|
||**Unrestricted Funds**|**Restricted Funds**|**Total Funds**|**Prior Year Total**|
||||||
||**2025**|**2025**|**2025**|**2024**|
||||||
||**£**|**£**|**£**|**£**|
|Zakat|8,573|-|8,573|50|
|Sadaqah|52,193|-|52,193|30,601|
|Fitrana|-|-|-|21|
|Qurbani|-|-|-|1,820|
|**Total donations and gifts from**
**individuals**|**60,766**|**-**|**60,766**|**32,492**|
|**Total donations, grants and legacies (A1)**|**60,766**|**-**|**60,766**|**32,492**|
## **15 Support costs for charitable activities**
The basis of allocation of costs between activities is described under accounting policies.
||||||
|---|---|---|---|---|
||**Unrestricted Funds**|**Restricted Funds**|**Total Funds**|**Prior Year Total**|
||||||
||**2025**|**2025**|**2025**|**2024**|
||||||
||**£**|**£**|**£**|**£**|
|Salaries – support & admin|-|-|-|1,050|
|Insurance|291|-|291|1,113|
|Accountancy fees other than examination
or audit fees|350|-|350|350|
|Travel and vehicle expenses (support)|2,673|-|2,673|350|
|Bank charges|70|-|70|290|
|**Support costs before reallocation**|**3,384**|**-**|**3,384**|**3,153**|
|_Less: support costs reallocated to_
_charitable activities_|_(3,384)_|_-_|_(3,384)_|_(3,153)_|
## **16 Expenditure on charitable activities**
All the expenditure in the current and prior year was unrestricted.
||||||
|---|---|---|---|---|
||**Unrestricted Funds**|**Restricted Funds**|**Total Funds**|**Prior Year Total**|
||||||
||**2025**|**2025**|**2025**|**2024**|
||||||
||**£**|**£**|**£**|**£**|
|Direct cost of charitable activities (Food
Bank)|48,172|-|48,172|35,689|
|Reallocated from support costs|3,384|-|3,384|3,153|
|**Total charitable activities costs (B2)**|**51,556**|**-**|**51,556**|**38,842**|
17
Soul Kitchen Ltd | Annual Report & Accounts 2025
## **Activity Analysis of Income and Expenditure**
_For the year ended 31 October 2025. This analysis is classified by activity, and not by conventional nominal descriptions._
## **17 Analysis of income by activity**
||||||
|---|---|---|---|---|
|||**SOFA ref**|||
||||||
||||**2025**|**2024**|
||||||
||||**£**|**£**|
|Donations & legacies|A1||60,766|32,492|
||||||
|**Income from exchange transactions**|||**60,766**|**32,492**|
## **18 Analysis of charitable expenditure by activity**
The basis of allocation of costs between activities is described under accounting policies.
|||||||
|---|---|---|---|---|---|
|**Activity**|**Direct costs**|**Support costs**|**Grant funding**|**Total**|**Total**|
|||||||
|||||**2025**|**2024**|
|||||||
||**£**|**£**|**£**|**£**|**£**|
|Food Bank|48,172|3,384|-|51,556|38,842|
|**Total charitable expenditure**|**48,172**|**3,384**|**-**|**51,556**|**38,842**|
## **19 Analysis of non-charitable (fundraising) expenditure by activity**
There was no expenditure on raising funds in either the current or prior year; all resources expended relate to the charity’s direct charitable activities (see Notes 15 and 16 above).
18