Charity Registration Number : 1194336
## **IDIA'S COMMUNITY KITCHEN**
A CHARITABLE INCORPORATED ORGANISATION (CIO) TRUSTEES’ REPORT
AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
## **IDIA'S COMMUNITY KITCHEN**
## **CONTENTS**
FOR THE YEAR ENDED 30 JUNE 2025
|Legal and Administrative Information
......................................................................................................|1|
|---|---|
|Trustees' Report
......................................................................................................................................|2|
|Independent Examiner's Report
..............................................................................................................|4|
|Statement of Financial Activities
.............................................................................................................|5|
|Balance Sheet
.........................................................................................................................................|6|
|Notes to the Financial Statements
..........................................................................................................|7|
## **IDIA'S COMMUNITY KITCHEN**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 30 JUNE 2025
Omotayo Agbaje Julio Jose Gallego Diaz Uzuazo Felix Oziwo Aina Bosede Ewalohiwa Omo-Bare Rosa Carmina Recinos Maldonado
**Trustees** Omotayo Agbaje Julio Jose Gallego Diaz Uzuazo Felix Oziwo **Charity Number** 1194336 **Registered Office** 9 MANDEVILLE STREET LONDON E5 0DH **Independent Examiner** Kinta Services Ltd 61 Bridge Street Kington HR5 3DJ
Page 1 of 12
## **IDIA'S COMMUNITY KITCHEN**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 30 JUNE 2025
The trustees present their annual report and financial statements for the year ended 30 June 2025.
## **Introduction**
The Trustees of Idia's Community Kitchen are pleased to present this Annual Report for the year ending 30th June 2025, highlighting our continued efforts to address food insecurity, support vulnerable individuals and families, and strengthen community connections.
## **Governance**
Idia's Community Kitchen, established in 2021, is a Charitable Incorporated Organisation (CIO) governed by its constitution dated 12 March 2021 and regulated by the Charity Commission (charity number 1194336).
The Board of Trustees is responsible for the strategic direction, governance, and compliance of the charity. During the year, the Board included:
- Julio Jose Gallego Diaz (Chair, appointed 21 August 2024)
- Omotayo Paul Agbaje
- Rosa Carmina Recinos Maldonado
- Aina Bosede Ewalohiwa Omo-Bare
- Uzuazo Felix Oziwo (appointed 9 July 2025)
New trustees are appointed in accordance with the charity’s constitution through community networks, recommendations, and formal approval by the Board. All new trustees receive an induction covering governance documents, policies, and Charity Commission guidance.
The Board meets regularly to oversee strategy, finances, and risk, while day-to-day operations are carried out by volunteers under trustee supervision. No trustees received remuneration or expenses during the year, and there were no related party transactions.
## **Objectives and Activities**
The objects of the CIO are the relief of financial hardship amongst people in Hackney and surrounding areas or elsewhere in the United Kingdom, in such ways as the trustees think fit, in particular but not exclusively by:
- providing hot meals, emergency food, essential toiletries, and household items to individuals and families in need and/or for distribution by charities or organisations working to relieve poverty; providing support, signposting, and access to relevant advisory services.
To achieve these objectives, the charity aims to:
- Provide regular hot meals and emergency food support Distribute essential household items and toiletries Collaborate with local organisations to address poverty Offer guidance and signposting to support services
Main activities during the year included:
- Providing free hot meals at regular serving points in Hackney Distributing emergency food parcels and essential items Using surplus and donated food to reduce waste
- Running community food sessions and outreach activities Offering informal advice and connections to services such as housing, benefits, and wellbeing support
The trustees confirm that they have had regard to the Charity Commission guidance on public benefit.
## **Achievements**
This year, we achieved:
1. Continued provision of free hot meals at regular locations, ensuring reliable access to nutritious food for people experiencing financial hardship
2. Distribution of emergency food parcels, toiletries, and essential household items to individuals and families in crisis
Page 2 of 12
3. Creation of a welcoming community environment, reducing isolation and supporting wellbeing through social interaction and signposting
4. Significant volunteer contribution supporting meal preparation, distribution, and operations
## **Impact**
Our work ensured beneficiaries had consistent access to food, reducing hunger and preventing individuals and families from skipping meals. This also helped relieve financial pressure, allowing limited income to be used for essential expenses such as rent, bills, and transport.
By providing services in a supportive community setting, we helped reduce social isolation and improve wellbeing. Informal engagement and signposting enabled beneficiaries to access wider services, improving their long-term stability and quality of life.
## **Financial Overview**
For the year ended 30th June 2025, we reported:
Total income: £26,950 (2024: £64,909)
Total expenditure: £27,466 (2024: £49,476)
Net movement in funds: -£516 (2024: £15,433)
Funds carried forward: £26,780 (2024: £27,296)
The trustees have assessed the charity’s financial position and are satisfied that it remains a going concern, with no material uncertainties affecting its ability to continue operating.
## **Reserves Policy**
The charity maintains reserves to ensure continuity of services and manage financial risks. The trustees are reviewing and developing a formal reserves policy, including target reserve levels and justification based on operational needs.
## **Principal Risks and Uncertainties**
Key risks identified include:
1. Funding Uncertainty: Reliance on grants and donations may impact service delivery if funding decreases. Mitigation: Diversifying income streams, strengthening donor relationships, and monitoring cash flow.
2. Inadequate Premises: CapacityCurrent premises limit operational capacity and growth. Mitigation: Seeking larger, more suitable premises and exploring partnerships to support expansion.
## **Future Plans**
Next year, we aim to:
1. Secure a larger and more accessible premises to meet growing demand
2. Strengthen financial sustainability through diversified funding and partnerships
Continue developing services and community outreach to better support beneficiaries
## **Acknowledgments**
We thank our volunteers, donors, partners, and supporters for their continued commitment and contributions, which are vital to delivering our services.
## **Conclusion**
Idia's Community Kitchen remains committed to alleviating food insecurity and supporting vulnerable communities. We look forward to building on our progress and expanding our impact in the coming year.
This report was approved by the trustees and signed on its behalf by:
Firmado digitalmente por Julio Julio Jose Jose Gallego Diaz Nombre de reconocimiento (DN): cn=Julio Jose Gallego Diaz, o=Grupo Render Industrial, Gallego ou=Defensa, email=julio.gallego@gruporender. ------------------------------------------------------------------------Diaz es, c=ES Fecha: 2026.04.10 13:47:30 +02'00' **Julio Jose Gallego Diaz Trustee**
Date : **13 March 2026**
Page 3 of 12
## **IDIA'S COMMUNITY KITCHEN**
## **INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 30 JUNE 2025
## **Trustees’ Annual Report**
I have reviewed the accounts for the year ending 30 June 2025, as set out on the following pages.
## **Respective Responsibilities of Trustees and Examiner**
The trustees are responsible for the preparation of the financial statements. They consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Act”) and have appointed me as independent examiner to undertake the review.
It is my responsibility to:
- examine the financial statements under section 145 of the Act;
- conduct the examination in accordance with the general Directions issued by the Charity Commission under section 145(5)(b) of the Act; and
- report on whether any matters have come to my attention that require disclosure
## **Basis of Independent Examiner’s Review**
My review has been conducted in accordance with the general Directions issued by the Charity Commission. This review involves a limited assurance engagement, including a review of the accounting records maintained by the charity, a comparison of these records with the financial statements, and consideration of any unusual items or disclosures. I have also sought explanations from the trustees regarding any such matters. This review does not constitute an audit, and I do not express an audit opinion. Accordingly, I do not provide any assurance that the financial statements are free from material misstatement.
## **Independent Examiner’s Statement**
Based on my review, I have not identified any matter that causes me to believe that:
- in any material respect, the charity has not kept adequate accounting records as required by section 130 of the Charities Act; or
- the financial statements do not accord with the accounting records or do not comply with the applicable accounting requirements of the Act.
Furthermore, I have not identified any issues that, in my opinion, should be drawn to the trustees’ or readers’ attention to ensure a proper understanding of the financial statements.
Name: **Tolu Oladele**
for and on behalf of **Kinta Services Ltd**
Date: **10 April 2026**
Page 4 of 12
## **IDIA'S COMMUNITY KITCHEN**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 30 JUNE 2025
|**Recommended**
**categories by activity**
**Notes**
**Income and endowments**
**from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
**Total**
**Expenditure on:**
Raising funds
6
Charitable activities
7
Other
9
**Total**
**Net**
**income/(expenditure)**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**£**
11,674
-
-
37
**11,711**
-
10,947
265
**11,212**
**499**
**499**
4,859
**5,358**|**Restricted**
**funds**
**£**
15,239
-
-
-
**15,239**
-
14,980
1,275
**16,255**
**(1,016)**
**(1,016)**
22,437
**21,421**|**Total Funds**
**2025**
**£**
26,913
-
-
37
**26,950**
-
25,926
1,540
**27,466**
**(516)**
**(516)**
27,296
**26,780**|**Total Funds**
**2024**
**£**
53,013
1,480
10,384
32|
|---|---|---|---|---|
|||||**64,909**|
|||||15,386
32,325
1,765|
|||||**49,476**|
|||||**15,433**|
|||||**15,433**
11,863|
|||||**27,296**|
Page 5 of 12
## **IDIA'S COMMUNITY KITCHEN**
## **BALANCE SHEET**
FOR THE YEAR ENDED 30 JUNE 2025
|**Recommended**
**categories by activity**
**Notes**
Fixed assets
Tangible assets
10
**Total fxed assets**
Current assets
Cash at bank and in hand
12
**Total current assets**
Creditors: amounts falling
due within one year
13
**Net current**
**assets/(liabilities)**
**Total net assets**
**Funds of the Charity**
Unrestricted funds
14
Restricted funds
14
Endowment funds
14
**Total funds**|**Unrestricted**
**funds**
**£**
1,389
**1,389**
5,186
**5,186**
750
**4,436**
**5,825**
5,358
**5,358**|**Restricted**
**funds**
**£**
5,573
**5,573**
15,383
**15,383**
-
**15,383**
**20,956**
21,421
**21,421**|**Total Funds**
**2025**
**£**
6,962
**6,962**
20,569
**20,569**
750
**19,819**
**26,781**
5,358
21,421
-
**26,780**|**Total Funds**
**2024**
**£**
8,501
**8,501**
19,620
**19,620**
825
**18,795**|
|---|---|---|---|---|
|||||**27,296**|
|||||4,859
22,437
-|
|||||**27,296**|
The financial statements were approved by the trustees on 13 March 2026 and signed on its behalf by:
**Julio Jose Gallego Diaz Trustee**
Date : **13 March 2026**
Page 6 of 12
## **IDIA'S COMMUNITY KITCHEN**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 JUNE 2025
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **1.3 Income from donations or grants**
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
## **1.4 Government grants**
The charity has received government grants in the reporting period
## **1.5 Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.
Expenditure is allocated to the particular activity where the cost is directly attributable to that activity. The charity does not apportion support costs between activities as the trustees consider that costs can be directly identified to either charitable activities or raising funds.
## **1.6 Taxation**
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
Value added tax is accounted for on an accruals basis.
## **1.7 Fund accounting**
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
Page 7 of 12
## **1.8 Tangible fixed assets**
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|**Name**|**Rate (%)**|**Year**|**Method**|
|---|---|---|---|
|Commercial Vehicle|15%|2025|Straight line|
|Fixtures and Fittings|15%|2025|Straight line|
## **1.9 Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **2. Income from Donations and Legacies**
|**Analysis**
Donated Goods,
facilities and
services
Donation and gifts
General grants
provided by
Government/other
charities
Other
**Total**|**Unrestricted funds**
**£**
-
11,674
-
-
**11,674**|**Restricted funds**
**£**
-
-
15,239
-
**15,239**|**Total funds 2025**
**£**
-
11,674
15,239
-
**26,913**|**Total funds 2024**
**£**
722
10,786
40,528
977|
|---|---|---|---|---|
|||||**53,013**|
Restricted funds represent contributions received that are limited by donor stipulations for specific purposes. During 2025, IDIA's received a total of £15,239 in restricted funds, compared to £30,528 received in 2024.
||**2025**|**2024**|
|---|---|---|
|**Description**|**£**|**£**|
|Hackney Council|7,838|15,011|
|Co-operative Bank, Sucden Financial,|||
|London Community and Barbican|-|15,517|
|Giving|||
|Barbican Giving and Charity Shop|7,401|-|
|**Total**|**15,239**|**30,528**|
## **3. Income from Charitable Activities**
|**Analysis**
Sale of Good
**Total**
**4. Income from Other Trading Activities**
**Analysis**
Events
**Total**|**Total funds 2024**
**£**
1,480|
|---|---|
||**1,480**|
||**Total funds 2024**
**£**
10,384|
||**10,384**|
## **4. Income from Other Trading Activities**
Income from other trading activities was £0 (2024: £10,384), relating to income from events.
Page 8 of 12
## **5. Income from Investments**
|**Analysis**
**Unrestricted funds**
**£**
Interest income
37
**Total**
**37**
**6. Expenditure on Raising Funds**
**Analysis**
Staging fund raising events
Advertising, marketing, direct mail and publicity
Rent collection, property repairs and maintenance charges
**Total**
Support Costs|**Total funds 2025**
**£**
37
**37**|**Total funds 2024**
**£**
32|
|---|---|---|
|||**32**|
|||**Total funds 2024**
**£**
349
1,032
14,005
**15,386**
-|
|||**15,386**|
## **6. Expenditure on Raising Funds**
## **7. Expenditure on Charitable Activities**
|**Analysis**
Bank charges
Charity
management &
administration
Charity running
cost
Cost of services
Employee costs
Donations
Advertising and
marketing
Printing and
stationery
Legal/professional
fees
**Total**
Support Costs|**Unrestricted funds**
**£**
55
-
9,447
-
-
-
687
8
-
**10,197**
750
**10,947**|**Restricted funds**
**£**
-
-
13,105
-
-
1,357
-
-
518
**14,980**
-
**14,980**|**Total funds 2025**
**£**
55
-
22,551
-
-
1,357
687
8
518
**25,176**
750
**25,926**|**Total funds 2024**
**£**
95
11,835
-
9,267
8,296
-
-
209
1,798
**31,500**
825|
|---|---|---|---|---|
|||||**32,325**|
Expenditure on charitable activities of £25,176 (2024: £31,500) represents the costs incurred in delivering the charity’s objectives, namely the relief of financial hardship through the provision of food, essential items, and community support services.
Page 9 of 12
## **8. Support Costs**
|**Analysis**
**Support Costs**
**Governance Costs**
Accountants fees
**9. Other Expenditure**
**Analysis**
**Unrestricted funds**
**£**
Depreciation
Charge for
the Year -
Commercial
Vehicles
-
Depreciation
Charge for
the Year -
Fixtures &
Fittings
265
**Total**
**265**
**10. Tangible Fixed Assets**
**10.1 Cost or valuation**
At 01 July 2024
Additions
Disposals
Revaluations
Transfers
At 30 June 2025
**10.2 Depreciation and impairments**
At 01 July 2024
Charge for the year
Disposals
Revaluations
Transfers
At 30 June 2025
**10.3 Net book value**
At 01 July 2024
At 30 June 2025|**Restricted funds**
**£**
1,275
-
**1,275**|**Total funds 2025**
**£**
750|**Total funds 2025**
**£**
750|||**Total funds 2024**
**£**
825|
|---|---|---|---|---|---|---|
|||**750**||||**825**|
|||**Total funds 2025**
**£**
1,275
265||||**Total funds 2024**
**£**
1,653
112|
||||**1,540**|||**1,765**|
|||||||**Fixtures &**
**Fittings**
**£**
1,766
-
-
-
-
**1,766**
112
265
-
-
-
**377**
1,654
**1,389**|
||||**8,500**||||
||||1,653
1,274
-
-
-||||
||||**2,927**||||
||||6,847||||
||||**5,573**||||
Page 10 of 12
## **11. Debtors: Amounts falling due within one year**
## **12. Cash at bank and in hand**
|**Analysis**|||**Total funds 2025**|**Total funds 2024**|
|---|---|---|---|---|
||||**£**|**£**|
|Cash at bank and in hand|||20,569|19,620|
|**Total**|||**20,569**|**19,620**|
|**13. Creditors: Amounts falling due within one year**|||||
|**Analysis of Creditors**|||**Total funds 2025**|**Total funds 2024**|
||||**£**|**£**|
|Other creditors|||750|825|
|**Total**|||**750**|**825**|
|**14. Charity funds**|||||
|**14.1 Details of material funds held and movements during the CURRENT reporting period**|||||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
||4,859|11,711|11,211|5,359|
|**Restricted funds**|||||
||22,437|15,239|16,254|21,422|
|**Total**|**27,296**|**26,950**|**27,465**|**26,781**|
|**14.2 Details of material funds held and movements during the PREVIOUS reporting**|||||
|**period**|||||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
||7,313|34,381|36,835|4,859|
|**Restricted funds**|||||
||4,550|30,528|12,641|22,437|
|**Total**|**11,863**|**64,909**|**49,476**|**27,296**|
## **14.3 Designated funds**
The trustees have not designated any unrestricted funds for specific purposes and therefore no designated funds were held at the year end.
Page 11 of 12
## **15. Additional Disclosures**
## **Contribution Made by Volunteers**
Volunteers made an essential contribution to the work of Idia's throughout the year.
In accordance with the Charities SORP (FRS 102), the value of volunteer time has not been recognised in the financial statements.
## **Staff Costs and Related Disclosures**
The charity had no employees during the year ended 30th June 2025. Accordingly, no wages, salaries, employer’s National Insurance contributions, pension contributions or other employee benefits were incurred during the reporting period.
No redundancy or termination payments were made during the year.
No staff were employed through related parties during the reporting period.
The average number of employees during the year was nil.
As the charity had no employees, there were no employee benefits exceeding £60,000 in the year.
Page 12 of 12