Registered Charity Number: 1198664
## COOKING UP
## TRUSTEES’ REPORT AND
## FINANCIAL STATEMENTS
FOR THE YEAR END 31 December 2024
**Ty Menter Navigation Park Abercynon Mountain Ash**
FOR THE YEAR ENDED 31 December 2024
## **COOKING UP**
## **CONTENTS**
TRUSTEES' REPORT ....................................................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ....................................................................................................................... 5 STATEMENT OF FINANCIAL ACTIVITIES ................................................................................................................ 6 BALANCE SHEET ........................................................................................................................................................... 7 NOTES TO THE FINANCIAL STATEMENTS .............................................................................................................. 8
2
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 December 2024
## **COOKING UP**
## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 (FRS1023) (effective 1 January 2019).
## **REFERENCE AND ADMINISTRATION**
Charity name: Cooking Up
Charity registration number: 1198664
Registered office: Quillpoint Accounting Services, Ty Mentor, Navigation Park, Abercynon, Mountain Ash, CF45 4SN
## **TRUSTEES**
Mr John Harrison-Church
Mrs Janet Hilton
Mrs Belinda Marozzi
Mrs Soumitra Padmanathan (resigned on 1 March 2024)
Mrs Anne-Marie Botha (appointed 1 July 2024)
Mrs Alexia Maycock was appointed after the Financial Statements date, on 10 March 2025
## **OBJECTIVES AND ACTIVITIES**
The charity was set up on 20 April 2022.
The charity’s objective 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 to further expand our reach by offering more classes in more locations through the borough and beyond.
## **ACHIEVEMENTS AND PERFORMANCE**
The trustees confirm that the activities of the charity since the start on 20 April 2022 is in accordance with the objectives set out. Funding was secured from local authorities and local grant funding providers (£43,712) in furtherance of these objectives.
3
## **COOKING UP**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 31 December 2024
We continue to support people in challenging circumstances, including families living in food poverty, people with disabilities and poor mental health, people facing social isolation and bereavement, carers, refugees and asylum seekers and care leavers.
During the course of the year, the charity held 88 cookery classes across its hubs in the London Borough of Richmond, involving 1,320 volunteer hours and covering 102 clients.
Our classes involved cooking and providing 1,668 portions of food.
Our course evaluations indicate an increase of between 31% and 37% in people strongly agreeing that they (1) felt confident cooking from scratch, (2) had a good knowledge of how to eat healthily, (3) know how to cook and shop on a budget and (4) know how to cook without waste after completing a Cooking Up course.
## **FINANCIAL REVIEW**
The charity’s income for the year was £43,776 (2023: £32,369), mostly arising from grant funding from local charitable foundations. Total expenditure was £30,654 (2023: £5,187). Total funds stand at £56,321 (2023: £43,199).
The trustees have reasonable expectation that the charity as adequate resources to continue in operation for the foreseeable future. For this reason, it has adopted the going concern basis for the preparation of its financial statements.
It is the policy of the trustees to maintain reserves of £10,000, to cover essential running costs for a minimum period of six months.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a Charitable Incorporated Organisation (CIC), and governed through its constitution in accordance with the requirements of the Charity 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 approved a risk management policy to assess business risk and implement best practice in risk management, and have conclude that adequate systems are in place to manage these risks. The processes to manage risks include:
- Identifying the risks in each activity and attributing responsibility;
- Prioritising risks according to their likelihood and impact; determining acceptable levels of risk;
- Adopting appropriate measures to reduce risk to a minimum; and
- Monitor the management of risk.
The risk register is reviewed and approved by the Trustees on a regular basis.
4
**COOKING UP**
**INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 December 2024
## **Accountants' Report to the Board of Trustees on the Preparation of the Unaudited Statutory Account of**
## **Cooking Up**
## **On accounts for the year ended: 31/12/2024**
## **Charity no: 1198664**
## **Responsibilities and basis of report**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024.
As the charity's trustees, 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 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 examiner's statement**
The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of Association of International Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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.
Grant Hutton
Association of International Accountants 37 Oakland Street, Bedlinog, CF46 6TE
5
FOR THE YEAR ENDED 31 December 2024
## **COOKING UP**
## **STATEMENT OF FINANCIAL ACTIVITIES**
||**Notes**|**Restricted Funds**
**£**|
**Unrestricted funds**
**£**|**Total Funds 2024**
**£**|**Total Funds 2023**
**£**|
|---|---|---|---|---|---|
|**Income and endowments**||||||
|**from:**||||||
|Donations and legacies|2|43,217|495|43,712|32,324|
|Interest Income||-|64|64|45|
|**Total**||**43,217**|**559**|**43,776**|**32,369**|
|**Expenditure on:**||||||
|Raising funds|3|160|-|160|1,065|
|Charitable activities|4|19,872|10,622|30,494|4,122|
|**Total**||**20,032**|**10,622**|**30,654**|**5,187**|
|**Net income/(expenditure)**||**23,185**|**(10,063)**|**13,122**|**27,182**|
|**Reconciliation of funds:**||||||
|Total funds brought forward||18,084|25,115|43,199|16,017|
|**Total funds carried forward**||**41,269**|**15,052**|**56,321**|**43,199**|
6
FOR THE YEAR ENDED 31 December 2024
## **COOKING UP**
## **BALANCE SHEET**
|**Notes**
Fixed assets
Tangible fixed assets
5
**Total fixed assets**
Current assets
Debtors
6
Cash at bank and in hand
**Total current assets**
Creditors: amounts falling due
within one year
7
**Net current assets/(liabilities)**
**Total net assets or liabilities**
**Funds of the Charity**
Unrestricted funds
Restricted income funds
**Total funds**|**Restricted funds**
**£**
**Unrestricted funds**
**£**
-
1,144|
|---|---|
||**-**
**1,144**|
||-
433
41,376
13,475|
||**41,376**
**13,908**|
||107
-|
||**41,269**
**13,908**|
||**41,269**
**15,052**|
||-
15,052
41,269
-|
||**41,269**
**15,052**|
The financial statements were approved by the Board on 5 April 2025 and signed on its behalf by:
Anne-Marie Botha
Chartered Accountant (South Africa)
Trustee
7
**COOKING UP**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **1 Accounting Policies**
## **1.1 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.
## **1.2 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.
## **1.3 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.
## **2 Income from Donations and Legacies**
|Active Richmond
Richmond Council for Voluntary
Service
Richmond Foundation
Hampton Fund
Web and other donations|**31 December 2024**
**Restricted**
**31 December 2024**
**Unrestricted**
**31 December 2023**
**Restricted**
**31 December 2023**
**Unrestricted**
**£**
**£**
**£**
**£**
4,349
-
-
-
-
-
1,500
-
20,000
-
18,868
-
18,868
-
-
-
-
495
-
11,938
**43,217**
**495**
**20,386**
**11,938**|
|---|---|
## **3 Expenditure on Raising Funds**
|Advertising & Marketing|**31 December 2024**
**Restricted**
**31 December 2024**
**Unrestricted**
**31 December 2023**
**Restricted**
**31 December 2023**
**Unrestricted**
**£**
**£**
**£**
**£**
160
-
976
89
**160**
**-**
**976**
**89**|
|---|---|
8
**COOKING UP**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **4 Expenditure on Charitable Activities**
|Bank Charges
Branding & Design
Depreciation
Fixed Asset Write-off
Food, Facilitators & Consumables
Insurance
IT Cost
Legal & Professional Fees
Office & General Expenses
Printing & Stationary
Rent & Storage
Salaries & Wages
Training & Volunteer Expenses|**31 December 2024**
**Restricted**
**31 December 2024**
**Unrestricted**
**31 December 2023**
**Restricted**
**31 December 2023**
**Unrestricted**
**£**
**£**
**£**
**£**
47
24
66
-
621
310
-
-
-
621
881
80
-
2,913
-
-
5,376
4,240
791
277
440
220
399
36
654
327
-
-
818
409
-
-
649
325
540
-
280
140
-
-
173
911
332
-
10,449
-
-
-
365
182
720
-
**19,872**
**10,622**
**3,729**
**393**|
|---|---|
## **5 Tangible Fixed Assets**
|**Cost**
At 01 January 2024
Additions
Write-offs
At 31 December 2024
**Depreciation**
At 01 January 2024
Additions
Write-offs
At 31 December 2024
**Carrying Amount – at 31 December 2024**
Carrying amount – at 1 January 2024|**Equipment**
**(Unrestricted)**
**Total**
**£**
**£**
3,868
3,868
1,765
1,765
(3,868)
(3,868)|
|---|---|
||**1,765**
**1,765**|
||955
955
621
621
(955)
(955)|
||**621**
**621**|
||**1,144**
**1,144**
2,913
2,913|
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**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **COOKING UP**
## **6 Debtors: Amounts falling due within one year**
|Prepayments|**31 December 2024**
**Restricted**
**31 December 2024**
**Unrestricted**
**31 December 2023**
**Restricted**
**31 December 2023**
**Unrestricted**
**£**
**£**
**£**
**£**
-
433
172
344
**-**
**433**
**172**
**344**|
|---|---|
## **7 Creditors: Amounts falling due within one year**
|Accruals|**31 December 2024**
**Restricted**
**31 December 2024**
**Unrestricted**
**31 December 2023**
**Restricted**
**31 December 2023**
**Unrestricted**
**£**
**£**
**£**
**£**
107
-
-
180
**107**
**-**
**-**
**180**|
|---|---|
10