**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 REPORT OF THE TRUSTEE FOR THE PERIOD ENDED 31ST DECEM8ER 2023 MrJLthn Harrisvn4hurrh MrsJ•net Hllton Mrs SthHnitr• Padm•nithon Apwovthl byord¢rol the bwdol iru#etson 8Marth 1024 and swed bth•ff *.' JL￿￿ HarrttsM.Chwth ITrusteèl **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: - -1 accounting records were not kept in respect of the Charity as required by section 130 of the Act; or - -2 the accounts do not accord with those records. - -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: **----- Start of picture text -----**
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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||-||-|