REGISTERED CHARITY NUMBER: 1198664
COOKING UP
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST DECEMBER 2023
COOKING UP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST DECEMBER 2023
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6-7 |
COOKING UP
REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31ST DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31st December 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).
OBJECTIVES AND ACTIVITIES - Objectives and aims
The charity was set up on 20 April 2022
The charity's object and its principal activity is that of enhancing the health and wellbeing of people facing challenging circumstances in the London Borough of Richmond and neighbouring boroughs, by enabling them to cook healthy, tasty food for themselves and their families.
We achieve this by teaching cookery classes from our mobile kitchens, and working out of fixed hubs in the borough's most deprived wards.
Our objective over the next few years is further expand our reach by offering more classes in more locations throughout the borough and beyond.
ACHIEVEMENT AND PERFORMANCE - Charitable' activities
The trustees confirm that the activities of the charity since the start up of 20 April 2022 is in accordance with the objectives.
Funding was secured from local authorities (£20,386) and individuals in furtherance of these objectives (£11,938).
The charity has begun work with people facing food poverty in the London Borough of Richmond. A 5 week cookery course ran in November 2022, supporting families whose children were in receipt of Pupil Premium Funding. A new course begins in April 2023, providing cookery lessons to parents and children via a local Children’s Centre. In May / June, a 5 week course will run in conjunction with two local disability charities, teaching their clients to cook independently.
The charity has so far taught 64 cookery lessons at the end of February 2024. We aim to yeach an additional 40 courses during the remainder of 2024 with an average of 6 attendees per class. Our course evaluations show that people enjoy our classes and our food. They are learning how to cook from scratch, and taking home a nutritious meal for their families.
FINANCIAL REVIEW
The trustees have reasonable expectation that the Charity has adequate resources to continue in operation for the forseeable future. For this reason it has adopted the going concern basis for the presparation of ite financial statements.
It is the policy of the trustees to maintain reserves of £10,000, for essential running costs
STRUCTURE, GOVERNANCE AND MANAGEMENT - Governing document
The charity is a charitable incorporated organisation, and controlled and governed through its constitution according to the Charities Commission.
Recruitment and appointment of new trustees
The trustees have the power to appoint additional trustees as it considers fit.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate' controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATION
Registered Charity Number: 1198664
Registered Office: 7 Bell Yard London WC2A 2JR
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COOKING UP
Independent Examiner's Report FOR THE PERIOD ENDED 31ST DECEMBER 2023
Independent Examiner's Report to the trustees of Cooking Up.
I report to the charity trustees on my examination of the accounts of Cooking Up for the year ended 31 December 2023, which are set out on pages 4 to 7.
Responsibilities and basis of report
As the trustees of the Charity 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 Charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Your attention is draft to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preference to the Accounting and Reporting by Charities: Statement of Recommended practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
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-1 accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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-2 the accounts do not accord with those records.
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-3 the accounts do not comply with the applicable requirements concerning the form and content of the 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.
J R Caladine FCCA
Caladine Limited Chartered Certified Accountants Chantry House, 22 Upperton Road
Eastbourne, BN21 1BF
Date:
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COOKING UP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST DECEMBER 2023
| COOKING UP STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST DECEMBER 2023 |
|
|---|---|
| Notes Income from Donations & legacies 2 Expenditure on raising funds 4 Expenditure on charitable activities 5 Total Expenditure Income less expenses Transfers Brought forward 1 January 2023 Carried forward 31 December 2023 |
31 December 2023 20 April 2022 to 31 December 2022 Restricted Unrestricted Total Total £ £ £ £ 20,386 11,938 32,324 17,463 |
| 976 89 1,065 268 3,684 393 4,077 1,178 |
|
| 4,660 482 5,142 1,446 |
|
| 15,726 11,456 27,182 16,017 |
|
| (1,500) 1,500 - - 3,858 12,159 16,017 - |
|
| 18,084 25,115 43,199 16,017 |
COOKING UP STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2023
| COOKING UP STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2023 |
|
|---|---|
| Notes Fixed Assets 6 Total Tangible Assets Current assets: Debtors 7 Cash at bank and in hand Total Current Assets Total Assets Creditors: Amounts falling due within one year 8 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year Total net assets Total funds of the charity Funds |
31 December 2023 31 December 2022 Restricted Unrestricted Total Total £ £ £ £ - 2,913 2,913 - |
| - 2,913 2,913 - |
|
| 172 344 516 254 17,912 22,038 39,950 15,763 |
|
| 18,084 22,382 40,466 16,017 |
|
| 18,084 25,295 43,379 16,017 |
|
| - 180 180 - |
|
| 18,084 22,202 40,286 16,017 |
|
| 18,084 25,115 43,199 16,017 |
|
| - - - - |
|
| 18,084 25,115 43,199 16,017 |
|
| 18,084 25,115 43,199 16,017 |
The financial were approved by the Board of Trustees and authorised for issue 8 March 2024 and were signed on its behalf by:
John Harrison - Church (Trustee)
COOKING UP
NOTES TO THE FINANCIAL STATEMENT FOR THE PERIOD ENDED 31ST DECEMBER 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 Standard applicable in the UK and Republic of Ireland'.
The financial statements have been prepared under the historical cost convention, under the Receipts & Payments methodoly.
Taxation
The charity is exempt from Corporation Tax on its charitable activities.
| OME FROM DONATIONS & LEGACIES Active Richmond Richmond Council for Voluntary Service Richmond Parish Land Charity Web and other Donations |
Restricted Unrestricted Restricted Unrestricted £ £ - - 5,000 - 1,500 - - - 18,886 - - - - 11,938 - 12,463 31 December 2023 20 April 2022 to 31 December 2022 |
|---|---|
| 20,386 11,938 5,000 12,463 |
2 INCOME FROM DONATIONS & LEGACIES
3 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 December 2023 (2022: Nil) There were no trustees' expenses paid for the period ended 31 December 2023 (2022: Nil)
| PENDITURE ON RAISING FUNDS Marketing PENDITURE ON CHARITABLE ACTIVITIES Food and Consumables Training Rent Insurance Storage Depreciation P/L of assets Bank Charges Interest Other |
Restricted Unrestricted Restricted Unrestricted £ £ £ £ 976 89 - 268 31 December 2023 20 April 2022 to 31 December 2022 |
|---|---|
| Restricted Unrestricted Restricted Unrestricted £ £ £ £ 791 277 417 - 720 - 225 - - - 360 - 399 36 85 - 332 - - - 881 80 - - 396 - - - 66 - - 41 (45) - - (5) 144 - 55 - 31 December 2023 20 April 2022 to 31 December 2022 |
|
| 3,684 393 1,142 36 |
4 EXPENDITURE ON RAISING FUNDS
5 EXPENDITURE ON CHARITABLE ACTIVITIES
COOKING UP
NOTES TO THE FINANCIAL STATEMENT FOR THE PERIOD ENDED 31ST DECEMBER 2023
| 6 | FIXED ASSETS | Equipment - unrestricted | Equipment - unrestricted | Equipment - unrestricted | |||
|---|---|---|---|---|---|---|---|
| Other | Total | ||||||
| Cost | £ | £ | |||||
| At 1 January 2023 | - | - | |||||
| Additions | 4,270 | 4,270 | |||||
| Disposals | (402) | (402) | |||||
| At 31 December 2023 | 3,868 | 3,868 | |||||
| Depreciation | |||||||
| At 1 January 2023 | - | ||||||
| Additions | 961 | 961 | |||||
| Disposals | (6) | (6) | |||||
| At 31 December 2023 | 955 | 955 | |||||
| Carrying amount | |||||||
| At 31 December 2023 | 2,913 | 2,913 | |||||
| At 31 December 2022 | - | - | |||||
| 7 | DEBTORS | 31 December 2023 | 20 April | 2022 to 31 December | 2022 | ||
| Restricted | Unrestricted | Restricted | Unrestricted | ||||
| £ | £ | ||||||
| Prepayments | 172 | 344 | 254 | - | |||
| 8 | CREDITORS: Amounts falling due within one year | ||||||
| 31 December 2023 | 20 April | 2022 to 31 December | 2022 | ||||
| Restricted | Unrestricted | Restricted | Unrestricted | ||||
| £ | £ | ||||||
| Accruals | - | 180 | - | - |