Charity number: 1194264
Bolton Community Kitchen
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2025
Bolton Community Kitchen Contents Page For the year ended 31 December 2025
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 7 |
| Detailed Statement of Financial Activities | 8 |
Bolton Community Kitchen Report of the Trustees
For the year ended 31 December 2025
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Bolton Community Kitchen Charity registration number 1194264 Principal address 89 Pansy Road Farnworth Bolton BL4 0EW
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Michael Moloney Alan Brown Independent examiners Pearlbrook Associates Ltd 339 Chorley New Road Horwich Bolton BL6 5PP
Approved by the Board of Trustees and signed on its behalf by
............................................................................. Michael Moloney
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Bolton Community Kitchen Independent Examiners Report to the Trustees
For the year ended 31 December 2025
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Pearlbrook Associates Ltd 339 Chorley New Road Horwich Bolton BL6 5PP
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Bolton Community Kitchen Statement of Financial Activities For the year ended 31 December 2025
| Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Raising funds 3/4 Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 16,617 16,617 (8,585) (8,585) 8,032 8,100 16,132 |
2024 £ 10,978 |
|---|---|---|
| 10,978 | ||
| (5,465) | ||
| (5,465) | ||
| 5,513 2,587 |
||
| 8,100 |
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Bolton Community Kitchen Statement of Financial Position As at 31 December 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 8 Net current assets Total assets less current liabilities Net assets The funds of the charity Unrestricted income funds 9 Total funds |
£ 2025 16,632 16,632 (500) 16,132 16,132 16,132 16,132 16,132 |
£ 2024 8,600 |
|---|---|---|
| 8,600 | ||
| (500) 8,100 |
||
| 8,100 | ||
| 8,100 | ||
| 8,100 | ||
| 8,100 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
0
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Bolton Community Kitchen Notes to the Financial Statements
For the year ended 31 December 2025
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Bolton Community Kitchen meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
2. Income from donations and legacies
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Unrestricted funds | ||
| Donations received | 16,617 | 10,990 |
| Subscriptions received | - | (12) |
| 16,617 | 10,978 |
3. Expenditure on generating donations and legacies
| Unrestricted funds Donations Support costs |
2025 £ 3,723 96 3,819 |
2024 £ 1,605 48 |
|---|---|---|
| 1,653 |
4. Expenditure on other trading activities
| xpenditure on other trading activities | ||
|---|---|---|
| Unrestricted funds Fund raising events Support costs |
2025 £ 4,266 500 4,766 |
2024 £ 3,312 500 |
| 3,812 |
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Bolton Community Kitchen Notes to the Financial Statements Continued
For the year ended 31 December 2025
5. Analysis of support costs
| nalysis of support costs | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Governance costs | 596 | 548 |
6. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| This is stated after charging/(crediting): | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Accountancy fees | 500 | 500 |
7. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
8. Creditors: amounts falling due within one year
| reditors: amounts falling due within one year | ||
|---|---|---|
| Accruals and deferred income | 2025 £ 500 500 |
2024 £ 500 |
| 500 |
9. Movement in funds
Unrestricted Funds
| General General |
Balance at 01/01/2025 £ 8,100 8,100 |
Incoming resources £ 16,617 16,617 |
Outgoing resources £ (8,585) (8,585) |
Balance at 31/12/2025 £ 16,132 |
|---|---|---|---|---|
| 16,132 |
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Bolton Community Kitchen Notes to the Financial Statements Continued
For the year ended 31 December 2025
Unrestricted Funds - Previous year
| General General 10. Analysis of net assets between funds Unrestricted funds General General Previous year Unrestricted funds General General |
Balance at 01/01/2024 £ 2,587 2,587 |
Incoming resources £ 10,978 10,978 |
Outgoing resources Balance at 31/12/2024 £ £ (5,465) 8,100 (5,465) 8,100 Net current assets / (liabilities) Net Assets £ £ 16,132 16,132 |
Balance at 31/12/2024 £ 8,100 |
|
|---|---|---|---|---|---|
| 8,100 | |||||
| 16,132 16,132 |
|||||
| Net current assets / (liabilities) Net Assets £ £ 8,100 8,100 |
|||||
| 8,100 8,100 |
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Bolton Community Kitchen Detailed Statement of Financial Activities For the year ended 31 December 2025
| INCOME AND ENDOWMENT Donations and legacies Donations Subscriptions Total incoming resources EXPENDITURE Raising donations and legacies Donations Other trading activities Fund raising events costs SUPPORT COSTS Governance costs Governance costs Governance costs Total resources expended Net Income |
£ 2025 16,617 - 16,617 16,617 (3,723) (3,723) (4,266) (4,266) (96) (500) (596) (8,585) 8,032 |
£ 2024 10,990 (12) |
|---|---|---|
| 10,978 | ||
| 10,978 (1,605) |
||
| (1,605) (3,312) |
||
| (3,312) (48) (500) |
||
| (548) | ||
| (5,465) | ||
| 5,513 |
8 of 8 This page does not form part of the statutory financial statements