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2023-09-30-accounts

REGISTERED CHARITY NUMBER: 1195487

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

THE HEALTHY LIVING PLATFORM

Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA

THE HEALTHY LIVING PLATFORM

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 September 2023

Page
Report of the trustees 1 to 11
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14 to 15
Cash flow statement 16
Notes to the cash flow statement 17
Notes to the financial statements 18 to 24
Detailed statement of financial activities 25

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

Chief Executive Reflection

I feel a mixture of pride, excitement and concern when I look back over the past year. Pride, at the amazing people working our team and especially at their unfaltering commitment to help people lead healthier and more sustainable lives.Our 200 volunteers gave back to their community 13,050 hours of support. Excitement regarding the transformation of the organisation from one that supported the local community to deal with the very real immediate needs of the COVID-19 pandemic, to one that is working on delivering long term change within communities. And concern that our emergency food provision service has almost doubled in size, reflecting the dire economic circumstances that many people in Lambeth find themselves.

We would not be making such an impact, if it was not for 3 key things. Firstly, the confidence our external stakeholders and funders have in what we do. Their support demonstrates that they believe we are best placed to deliver food and food-based initiatives at a hyper local level. Secondly, our approach of co-creation when working with communities which enables us to build trust and shape projects and activities to meet the needs of the locality and environment. And finally, through our volunteering and training programmes enabling people to learn new skills, gain qualifications and build resilience both at an individual and community level.

This report will cover in detail the achievements of the year across our 5 main activities: The Food Distribution Hub, Pantries, our partnership with LEAP (Lambeth Early Action Partnership), Food Ambassadors training and the Community Kitchen.

Looking forward to next year, Healthy Living Platform will face some different challenges. Our work with LEAP concludes in March 2024 and we are working with them on the formation of the First 5 Lambeth Consortium.The Community Kitchen is still proving difficult to reach a sustainable level of income and this will need to be addressed.

As the demand for food continues to grow, we will have installed an additional fridge and freezer space by November 2023, to help with storage. We just hope our surplus food suppliers can keep meeting our needs.

I would like to take this opportunity to thank the Board, the Team, our external stakeholders, volunteers, employees and communities for all their support, good will and patience over the past 18 months.

I have learnt a lot, laughed a lot and cried a little - but I have always been immensely proud to be part of the Healthy Living Platform family and wish it every success in the future.

Kate Bull CEO

Page 1

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES

for the year ended 30 September 2023

OBJECTIVES AND ACTIVITIES

Objectives and aims

At Healthy Living Platform we make it easier for local communities to lead healthier and more sustainable lives. Our focus is on connecting people through food across neighbourhoods.

We do this by:

Our Values

Page 2

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

OBJECTIVES AND ACTIVITIES Significant activities

Q1 Oct - Dec Q2 Jan - Mar Q3 Apr - Jun Q3 Apr - Jun Q4 Jul - Sep
(kg) (kg) (kg) (kg) Annual TOTALS
All Food IN 49,499 59,492 55,085 74,057 238,133
All Food OUT 54,463 59,164 62,318 75,166 251,111
Surplus Donated 40,016 44,094 45,022 64,612 225,674
Household Fund 7,715 15,389 10,063 23,103 56,270
Q1 Oct - Dec Q2 Jan - Mar Q3 Apr - Jun Q4 Jul - Sep
(kg) (kg) (kg) (kg) Avg/Quarter
Groups 43 41 44 48 48
Av/wk
Households 1,562 1,959 1,866 1,842 1,802
Av/wk
Individuals 6,248 7,7836 7,465 7,296 7,211
Public
Donations Food 1,826 kg 480 kg 351 kg 280 kg 2,937 kg
Swim for Soap 21 kg
Total volunteer
Total training
Total attendees at		 Total volunteers hours/wk (based on
sessions training supporting HLP 4h per shift)
October - December
0		 0 12 48
January - March 1 3 7 28
April - June 0 0 8 31
July - September 1 2 10 40
Total 2 5 37 148/wk x 52 = 7,696 h

Beneficiaries

Demographics

Employment

Housing

Ethnicity

Page 3

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES

for the year ended 30 September 2023

OBJECTIVES AND ACTIVITIES

Public benefit

The trustees have had regard to Charity Commission guidance on public benefit and consider that the objectives, aims and achievements of the charity described in the report enable it to meet its duty to the Charity Commission as per section 17 of the Charities Act 2011, and to the benefit of the public.

Volunteers

This Summer we held a Volunteer Summer Celebration for volunteers at Brockwell Greenhouses to thank them for their continued support and hard work. We recognise that without our large pool of volunteers, the vast amount of our work would not be possible. We celebrated with a hot buffet, massages for volunteers, outdoor games, live music and face painting for children in the sunshine on a warm August afternoon.

Total training Total attendees at Total attendees at Total attendees at Total volunteers Total volunteer
sessions training supporting HLP hours
October - December 6 8 36 983
January - March 7 27 37 936
April - June
July - September		 7
6		 18
1467		 36
40149		 1,401
1,538
Total 26 67 149 4,858

A total of 4,858 hours of support committed by LEAP volunteers over the year across our pantries and community cooking projects. The London Living Wage for 2022/2023 is £11.95 which equates to a cash equivalent of £58,053.10 for hours that volunteers have contributed to Healthy Living Platform during this period.

Weekly avg. No. weeks open Total visits
Jubilee School 32 25 812
Myatts Field North 44 49 2,141
St Stephens Children's 30 39 1,194
Centre
Southwyck 79 48 3,757
Liz Atkinson Children's
Centre 33 51 1,673
Total 9,577

Page 4

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities Relocation - December 2022

In December 2022 the building works for the new hub at 336 were completed transforming a disused carpark/loading bay into a functioning food warehouse complete with an insulated wall, electric shutter, new lighting, electrical sockets, a sink and a newly painted floor. The new, compact space with direct loading bay has enabled us to improve and increase our work efficiency, further improved with the arrival of a pallet stacker. This has enabled us to receive and store large bulk orders quickly and with less manual labour whilst gave us the opportunity to our warehouse team.

The experience for groups and suppliers has also been improved with better communication and rapport with a simplified collection process with less stress and chaos of the long distances and confusion experienced at Brixton Recreation Centre.

Equipment Donation February

We received a donation of 77 un-used domestic fridge freezers, from the Other Hotel Group for us to donate to Lambeth residents in need.

Doing the Lambeth Walk - June

We invited representatives from Hounslow Council, Spelthorne Council and Redhill Council to learn more about how we distribute and connect communities through food and the HLP model working in partnership with Lambeth Council. The group were especially impressed with the link-up between pantries and community organisations and public health services via the Lambeth Health and Wellbeing bus.

- Swim for Soap Campaign June to September

We heard via our pantries of the difficult decisions that community members were having to make during the cost-of-living crisis. Whilst access to affordable food is vital, not being able to afford basic self-care products was impacting further on people's dignity and well-being. So, we launched our Swim for Soap campaign to raise donations and awareness of hygiene poverty that many people are experiencing. This generated the donation of 21kg of items, plus £1,300 in cash. Lambeth Council also agreed to release some funds towards the purchasing of essential paper-based hygiene products.

New Team member - July

Prince first joined the team as a work placement student through Diverso Project - a GLA funded programme linking London colleges with local SMEs with the aim to give young people with SEND suitable work placements that could lead to meaningful work. In July we were delighted to offer Prince a paid role within the team, continuing his 2x 3h shifts.

Milk Float Launch - September 2023

Our mission is to help communities in Lambeth live sustainable and healthier lives, which is why we are committed to support Lambeth Council's Air Quality Action Plan. In September, we switched to an emission-free vehicle, a converted milk-float, which we officially launched "Huey".

Lambeth Early Action Partnership (LEAP)

LEAP funding has enabled us to deliver an incredible total of over 380 sessions for early years families to attend this year. This includes access to our Children's Centre and School based pantries, food growing sessions, physical activity sessions, Food Ambassador training and food-based activity sessions including mini-chef sessions and volunteering opportunities within our community kitchen spaces.

Our twice weekly gardening sessions for 0-3-year-olds continue to be a big hit with families at Liz Atkinson Children's Centre and Loughborough Children's Centre. The children love to get involved with the planting, watering and harvesting of produce with surplus offered to families to take home or for distribution via pantries.

Page 5

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

During the Summer holidays, we offered 4 cookery sessions from the gardens with the children, facilitated by our Food Ambassadors. This included harvesting potatoes, cucumbers and lettuce for salads and tomatoes for pasta sauce.

"The gardening session gave my son the opportunity to dig freely. He was able to plant a bulb in the compost and also take one home in a pot. We also had the opportunity to taste and pick the produce, especially the beetroot and tomato."

To support local pregnant mothers, we offer weekly yoga sessions to support with physical activity and signposting to further opportunities. Each month we also offer a Story Stompers session, for 0-3-year-olds to explore the allotment space at Brockwell Greenhouses and participate in a nature-based storytelling and craft session. At the same venue, we also collaborate once a month to offer breastfeeding mothers an opportunity to come together and share lunch together prepared by our Food Ambassadors.

Our Mini-Chef sessions are always some of our most popular for families. Offering simple cookery sessions for toddlers to get involved in, parents say that the little ones love learning about their food. We ran a series of 4 sessions this March and a one-off blackberry crumble session at Brockwell Greenhouses, with children foraging their own berries. We hope to be able to develop our offering of these sessions, even as our LEAP funding comes to an end, as we see great engagement during them.

Food Ambassadors

We have recruited a dedicated Food Ambassador Lead who comes with a degree in Nutrition and has brought valuable skills and knowledge to the course. Our LEAP funded courses are now consistently over-subscribed and have a 100% completion rate of Level 2 Food Hygiene and Safety too.

The course has had a re-vamp and now includes the exciting addition of a celebratory lunch on the final week - with friends, family, funders, staff and external stakeholders being invited. It provides participants an opportunity to showcase their skills and congratulate them for their hard work. We trained 26 new Food Ambassadors this year, taking our total network of Food Ambassadors to well over 100.

Page 6

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

ACHIEVEMENT AND PERFORMANCE Fundraising activities Lambeth Public Health

We are in year 3 of our 5-year contract with Lambeth Public Health, to manage and deliver services connected to the Surplus Food Distribution Hub.

Household fund

Over the past 24 months date we have been awarded £260,000 from the Government's Household Support fund via Lambeth Council. This funding runs until April 2024. With this money we have been able maintain stocks of 20 key essential food items ie. dried pasta, rice, cooking oil, tinned fruit and veg etc. which supplements the fresh surplus food we receive.

We also maintain a stock of emergency food parcels, which we distribute to those identified by Lambeth Social Care as in dire need.

Clothworkers

We received a grant of £44,000 from the Clothworkers Foundation as match funding for the building work and relocation of the Hub from Brixton Recreation Centre to 336 Brixton Road.

Kusuma Trust

We were awarded £10,000 from the Trustees at Kusuma Trust in December 2022 to support with core costs and day-to-day operations throughout 2023.

IDL

We received pro bono architecture, quantity surveying and project management support, from IDL Group Ltd, for the refurbishment of space and creation of the new Hub at 336 Brixton Road to the approximate value of £12,000.

Partners

We receive the majority of our surplus food donations from a number of companies, in descending order The Felix Project, City Harvest, Morrisons and Britain Loves Baking.

Page 7

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

ACHIEVEMENT AND PERFORMANCE

Myatts Field North

Myatts Field North is in partnership with Lambeth Council and Pinnacle Housing, and has been running since February 2022. This year was made possible from a generous donation from Equitix Foundation. We were nominated as one of 3 charities to receive unrestricted funding of £32k.This meant we could stabilise the model and running of the pantry, employing a long-term pantry volunteer to lead the team and manage the day-to day running.

This year we expanded the community services we partnered with, began a hot, affordable lunch service in the cafe and saw our attendance figures steadily increase.

Southwyck

Thanks to the dedicated pantry space offered as in-kind support from Metropolitan Housing, the pantry has a stable secure home. The team at Southwyck Pantry continue to offer a service every week of the year with free refreshments. From October, a group of residents joined forces to begin serving low-cost, affordable hot lunches alongside the pantry with a meat option every other week. Popular dishes include chicken, rice and peas and jollof rice and vegetable stew - serving on average 40 -50 portions a week with many taking extra portions home.

St Stephen's and Liz Atkinson Children's Centres - Supported by LEAP

We have seen a particular increase in Sanctuary Seekers attending our St Stephen's Pantry in Stockwell, due to the proximity to their residing hotel. This has sparked conversations with local support services and the individuals themselves about ways in which we can support them best.

- Jubilee Pantry Supported by LEAP

We launched at Jubilee Primary School in October 2022 and this has been our fastest growing pantry to date, which has demonstrated the want and need for the food provision service in Tulse Hill, one of Lambeth's most deprived wards. This was set up with funding from Co-Create and utilises our connections made through LEAP. However, we've had to close the pantry through the school holidays. Therefore, we have made the decision to relocate the pantry to further into the Tulse Hill Estate.

Community Kitchen

In September 2022, Healthy Living Platform (HLP), in collaboration with Lambeth Accord (now WeAre336), unveiled a vibrant community cooking space, marking a significant milestone in the organization's mission to foster healthier and more connected communities through food. The official launch event brought together individuals from diverse local organizations to savour delectable dishes prepared by HLP's talented food ambassadors.

With the establishment of the Community Kitchen, HLP reaffirmed its core objectives:

As interest in the Community Kitchen grew, HLP welcomed a diverse range of organizations with varying objectives: - Waterloo community counselling organized a communal cooking session with their service users, an initiative that resonated deeply with the participants. Lucian Dee, one of the organizers, remarked, "It was an absolute highlight for the asylum-seekers (as well as me and the volunteers) who took part!"

Page 8

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

ACHIEVEMENT AND PERFORMANCE

Beyond providing support to community organisations, HLP provided support to Brixton-based food start-up, SolQuench. We offered use of our Community Kitchen facilities through heavily subsidised rent and 24h access to the Hub enabling him to operate his street vending business.

HLP takes immense pride in the progress made towards establishing a thriving and sought-after space at 336 Brixton Road. Recognizing that renting the space was just the beginning, HLP, equipped with the Community Kitchen's facilities, actively pursued catering opportunities within the community:

Through these dedicated efforts and unwavering support from Lambeth Council and WeAre336, the Community Kitchen is well on its way to achieving financial self-sufficiency.

Cooking programs

In 2023, we were commissioned as caterers for Lambeth Council's Half-Term Activities and Food (HAF) initiative during the summer holidays.

To complement our pantry offerings at Myatts Field Community Centre and replicate our successes at Moorlands Community Centre, we initiated the Myatts Meals project - a volunteer-led initiative that provides healthy meals to our service users. Since its inception in January 2023, the project has delivered over a thousand meals to residents surrounding Myatts Field and has achieved financial self-sufficiency. The project has also provided volunteering opportunities for a diverse range of community members, including sanctuary seekers, totalling 500 hours to date.

Over the summer, we actively participated in numerous outdoor events hosted by community groups such as SE5Forum and Southern Housing Group.

Creating work for our community

Throughout 2023, our organization has actively pursued opportunities to deepen its engagement with the extensive and ever-expanding network of food ambassadors. Recognizing their pivotal role in shaping our future operations, we have embarked on a collaborative journey to integrate their expertise and passion into our endeavours.

During the year, our catering projects have generated a substantial 290 hours of paid employment for our food ambassadors. Their contributions have been instrumental in the success of our workshops, large-scale catering events, charitable initiatives, educational programs, and even cleaning services. Their unwavering dedication and culinary talents have not only enhanced the quality of our offerings but also fostered a spirit of camaraderie and shared purpose within our team.

Our cooking projects have exceeded our expectations for the first year of activity. We've been able to supply culturally diverse community lead catering to groups across Lambeth.

FINANCIAL REVIEW

Financial position

At the balance sheet the charity held reserves of £199,733. Income for the year was £717,553, with associated expenditure £627,250. Of the total reserves, £46,390 was held in restricted funds and £153,343 in unrestricted funds.

Page 9

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES

for the year ended 30 September 2023

FINANCIAL REVIEW

Reserves policy

HLP’s Reserves Policy is not static and can be subject to change annually. HLP’s reserves policy considers designated funds that are allocated to specific projects. HLP’s current Reserves Policy is to keep sufficient funds in Reserves to cover 3 months of salaries, any leases HLP is liable to pay and money to support legal costs.

HLP agrees that if it receives more funding that can be allocated to Reserves as an extra contingency then this will be done at the Board’s discretion.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Induction and training of new trustees

Trustees are initially elected by email application. The applications is review by the Chair and CEO. Following successful interviews, new appointments are decided and new Trustees are invited to join board meetings.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1195487

Principal address

Southwyck House Community Hall Southwyck House Moorland Road London SW9 8UR

Trustees

Ms H J Ratcliffe (resigned 18.10.22) Ms J A Baker G Gibson Mr M Marotta Mrs J Marie (resigned 1.2.23) Ms E M Lang de Gomez (appointed 15.11.22) (resigned 14.1.24) G A Laylee (appointed 10.10.22) (resigned 25.9.23) A Martinowsky Ms B Osas

Independent Examiner

Paul Allan BSocSc FCA Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA

Page 10

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2023

01/08/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... Mr M Marotta - Trustee

Page 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HEALTHY LIVING PLATFORM

Independent examiner's report to the trustees of The Healthy Living Platform

I report to the charity trustees on my examination of the accounts of The Healthy Living Platform (the Trust) for the year ended 30 September 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

Paul Allan BSocSc FCA

The Institute of Chartered Accountants in England and Wales

Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA

01/08/2024 Date: .............................................

Page 12

THE HEALTHY LIVING PLATFORM

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
5,288
Charitable activities
3
General
108,653
Total
113,941
EXPENDITURE ON
Charitable activities
4
Support Costs
4,500
General
65,919
Total
70,419
NET INCOME
43,522
Transfers between funds
13
22,146
Net movement in funds
65,668
RECONCILIATION OF FUNDS
Total funds brought forward
84,429
TOTAL FUNDS CARRIED FORWARD
150,097		 Restricted
funds
£
-
603,612
603,612
-
556,831
556,831
46,781
(22,146)
24,635
25,001
49,636		 2023
Total
funds
£
5,288
712,265
717,553
4,500
622,750
627,250
90,303
-
90,303
109,430
199,733		 2022
Total
funds
£
126,672
371,780
498,452
41,687
347,335
389,022
109,430
-
109,430
-
109,430

The notes form part of these financial statements

Page 13

THE HEALTHY LIVING PLATFORM

BALANCE SHEET 30 September 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
9
83,388
CURRENT ASSETS
Debtors
10
87,343
Cash at bank
8,748
96,091
CREDITORS
Amounts falling due within one year
11
(29,382)
NET CURRENT ASSETS
66,709
TOTAL ASSETS LESS CURRENT
LIABILITIES
150,097
NET ASSETS
150,097		 Restricted
funds
£
-
29,748
113,185
142,933
(93,297)
49,636
49,636
49,636		 2023
Total
funds
£
83,388
117,091
121,933
239,024
(122,679)
116,345
199,733
199,733		 2022
Total
funds
£
3,279
1,937
176,121
178,058
(71,907)
106,151
109,430
109,430

The notes form part of these financial statements

continued...

Page 14

THE HEALTHY LIVING PLATFORM

BALANCE SHEET - continued 30 September 2023

FUNDS
13
Unrestricted funds:
General fund
Pantries
Lambeth Winter Fund
Restricted funds:
LEAP
THE HUB
Co-Create
Community Kitchen (HAF)
Food Ambassadors
Pantries (Equitix)
Lambeth Winter Fund
TOTAL FUNDS		 141,349
8,748
-
150,097
6,451
-
7,049
18
18,000
7,195
10,923
49,636
199,733		 47,386
18,435
18,608
84,429
11,093
6,579
7,329
-
-
-
-
25,001
109,430

01/08/2024 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M Marotta - Trustee

The notes form part of these financial statements

Page 15

THE HEALTHY LIVING PLATFORM

CASH FLOW STATEMENT
for the year ended 30 September 2023
2023
Notes
£
Cash flows from operating activities
Cash generated from operations
1
18,251
Net cash provided by operating activities
18,251
Cash flows from investing activities
Purchase of tangible fixed assets
(104,500)
Net cash used in investing activities
(104,500)
Change in cash and cash equivalents in the
reporting period
(86,249)
Cash and cash equivalents at the beginning
of the reporting period
2
176,121
Cash and cash equivalents at the end of the
reporting period
2
**89,872 **		 2022
£
180,493
180,493
(4,372)
(4,372)
176,121
-
176,121

The notes form part of these financial statements

Page 16

THE HEALTHY LIVING PLATFORM

NOTES TO THE CASH FLOW STATEMENT for the year ended 30 September 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of financial
activities)
Adjustments for:
Depreciation charges
Increase in debtors
Increase in creditors
Net cash provided by operations
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one year
Total cash and cash equivalents		 2023
£
90,303
24,391
(115,154)
18,711
18,251
2023
£
121,933
(32,061)
**89,872 **		 2022
£
109,430
1,093
(1,937)
71,907
180,493
2022
£
176,121
-
176,121

3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.22 Cash flow At 30.9.23
£ £ £
Net cash
Cash at bank 176,121 (54,188) 121,933
Bank overdrafts - (32,061) (32,061)
176,121 **(86,249) ** **89,872 **
Total 176,121 **(86,249) ** **89,872 **

The notes form part of these financial statements

Page 17

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared 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' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 25% on cost Fixtures and fittings - 25% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Going concern

The trustees have reasonable expectation that the charity has adequate resources to continue for the foreseeable future. The charity therefore has adopted the going concern basis in preparing its financial statements.

continued...

Page 18

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2023

2. DONATIONS AND LEGACIES

Donations
3.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
General
Service income
General
Grants received, included in the above, are as follows:
GENERAL
LEAP
PANTRIES
Co-Create
Lambeth Winter Fund
The Clothworkers' Foundation
Changing Lives
Food Ambassador
Garfield Weston Foundation
4.
CHARITABLE ACTIVITIES COSTS
Support Costs
General		 Direct
Costs
£
-
622,750
622,750		 2023
£
5,288
2023
£
235,222
477,043
712,265
2023
£
-
105,074
33,648
-
-
44,000
7,500
20,000
25,000
235,222
Support
costs (see
note 5)
£
4,500
-
4,500		 2022
£
126,672
2022
£
210,026
161,754
371,780
2022
£
50
130,309
500
8,667
70,500
-
-
-
-
210,026
Totals
£
4,500
622,750
627,250

continued...

Page 19

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2023

5. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Support Costs 4,500

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.

7. STAFF COSTS

8.

Wages and salaries
The average monthly number of employees during the year was as follows:
Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
118,221
Charitable activities
General
113,494
Total
231,715
EXPENDITURE ON
Charitable activities
Support Costs
13,473
General
133,812
Total
147,285		 2023
£
292,266
292,266
2023
11
Restricted
funds
£
8,451
258,286
266,737
28,214
213,523
241,737		 2022
£
265,114
265,114
2022
13
Total
funds
£
126,672
371,780
498,452
41,687
347,335
389,022

continued...

Page 20

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2023

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
84,430
25,000
TOTAL FUNDS CARRIED FORWARD
84,430
25,000
9.
TANGIBLE FIXED ASSETS
Improvements
Fixtures
to
and
property
fittings
£
£
COST
At 1 October 2022
-
4,372
Additions
67,196
37,304
At 30 September 2023
67,196
41,676
DEPRECIATION
At 1 October 2022
-
1,093
Charge for year
16,799
7,592
At 30 September 2023
16,799
8,685
NET BOOK VALUE
At 30 September 2023
50,397
32,991
At 30 September 2022
-
3,279
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade debtors
85,407
Other debtors and prepayments
1,936
Prepayments and accrued income
29,748
**117,091 **		 Total
funds
£
109,430
109,430
Totals
£
4,372
104,500
108,872
1,093
24,391
25,484
83,388
3,279
2022
£
-
1,937
-
1,937

continued...

Page 21

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2023

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 12)
Trade creditors
Taxation and social security
Other creditors		 2023
£
32,061
-
7,195
83,423
122,679		 2022
£
-
1
8,860
63,046
71,907

12. LOANS

An analysis of the maturity of loans is given below:

Amounts falling due within one year on demand:
Bank overdrafts
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Pantries
Lambeth Winter Fund
Restricted funds
LEAP
THE HUB
Co-Create
Community Kitchen (HAF)
Food Ambassadors
Pantries (Equitix)
The Clothworkers' Foundation
Lambeth Winter Fund
TOTAL FUNDS		 At
1.10.22
£
47,386
18,435
18,608
84,429
11,093
6,579
7,329
-
-
-
-
-
25,001
109,430		 Net
movement
in funds
£
1,957
41,565
-
43,522
(4,642)
(9,825)
(280)
18
18,000
7,195
44,000
(7,685)
46,781
90,303		 2023
£
32,061
Transfers
between
funds
£
92,006
(51,252)
(18,608)
22,146
-
3,246
-
-
-
-
(44,000)
18,608
(22,146)
-		 2022
£
-
At
30.9.23
£
141,349
8,748
-
150,097
6,451
-
7,049
18
18,000
7,195
-
10,923
49,636
199,733		 2022
£
-

13. MOVEMENT IN FUNDS

continued...

Page 22

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2023

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Pantries
Garfield Weston Foundation
Restricted funds
LEAP
THE HUB
Co-Create
Community Kitchen (HAF)
Food Ambassadors
Pantries (Equitix)
The Clothworkers' Foundation
Changing Lives
Lambeth Winter Fund
TOTAL FUNDS		 Incoming
resources
£
13,513
75,428
25,000
113,941
105,074
235,390
-
5,000
20,000
33,648
44,000
7,500
153,000
603,612
717,553		 Resources
Movement
expended
in funds
£
£
(11,556)
1,957
(33,863)
41,565
(25,000)
-
(70,419)
43,522
(109,716)
(4,642)
(245,215)
(9,825)
(280)
(280)
(4,982)
18
(2,000)
18,000
(26,453)
7,195
-
44,000
(7,500)
-
(160,685)
(7,685)
(556,831)
46,781
(627,250)
90,303

Comparatives for movement in funds

Unrestricted funds
General fund
Pantries
Lambeth Winter Fund
Restricted funds
LEAP
THE HUB
Co-Create
TOTAL FUNDS		 Net
movement
in funds
£
47,386
8,435
28,608
84,429
11,093
6,579
7,329
25,001
109,430		 Transfers
between
funds
£
-
10,000
(10,000)
-
-
-
-
-
-		 At
30.9.22
£
47,386
18,435
18,608
84,429
11,093
6,579
7,329
25,001
109,430

continued...

Page 23

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2023

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Pantries
Lambeth Winter Fund
Restricted funds
LEAP
THE HUB
Co-Create
TOTAL FUNDS		 Incoming
resources
£
118,292
42,922
70,500
231,714
128,678
128,494
9,566
266,738
498,452		 Resources
Movement
expended
in funds
£
£
(70,906)
47,386
(34,487)
8,435
(41,892)
28,608
(147,285)
84,429
(117,585)
11,093
(121,915)
6,579
(2,237)
7,329
(241,737)
25,001
(389,022)
109,430

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2023.

Page 24

THE HEALTHY LIVING PLATFORM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 30 September 2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Charitable activities
Grants
Service income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Insurance
Purchases
Contractors
Rent
Cleaning
Travelling and motor expenses
Printing and stationery
Training costs
IT & communication
Recruitment costs
Sundry expenses
Bank charges
Accountancy and legal
Improvements to property
Fixtures and fittings
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net income		 2023
£
5,288
235,222
477,043
712,265
717,553
292,266
3,408
171,068
36,533
37,261
5,478
10,518
4,902
4,222
6,580
2,760
1,784
560
21,019
16,799
7,592
622,750
4,500
627,250
90,303		 2022
£
126,672
210,026
161,754
371,780
498,452
265,114
612
55,334
25,794
22,259
-
7,339
975
1,181
2,037
275
768
322
1,419
-
1,093
384,522
4,500
389,022
109,430

This page does not form part of the statutory financial statements

Page 25