Company gistration number. CEO.11117 Chariiy resiisiration iiuinber.. 1204183 The Community Kitchen (Brighton / Sussex) Atlla] Report and Fillancl S1eellts for ihe Yvar Ended 31 March 20?5 Htyjson & Co Wi5toR House I 11 iston Avenue WorthIng West Su5SLX Bls147QL
The Community Kitchen (Brighton I Sussex) CoDtents Reference and Admintstralive DciLi1s Trustees, Repon 2 1¢] 5 Independent ExaTnincVs Rcport Siaternent of Financial Acuvities Balance Sheel Note5 to ihe Financial SiatemeDiS gto15
The C0MunitV Kitchen (Brightou I Sussex) Reference and Admillistrative Dctalls Chairman N tkyes Trnstee5 V Williams A Lugioji J Ralling N Deyes 1204183 Charity Rtgi$tr#tion Number Comp*ny R¢gi5tratioD Yumber CE033117 R¢Elsttred orfiee Community Kit¢hthi CommutLit)' Biise 113 Queeiis Road Bri¥hioii BNI 3XG Independent Examin¢r Ht)dson & Co Wi510ll House I Wiston Avenue Wonhing West Sussex BN14 7QL Page I
The Community Kitehen (Brighton J Sussex) Trustees, Report The t$(ee$ preseni the anniwl reptsrt iogethei wilh the financial statemeIS of the charity for the yur endcd 31 March 2025. Objettives and activities Objecls lliid fiinis To advance ihe edu¢arion ofihe publii in the subjeth tsf food To promole Social inclusiun for the public benefit by PTeveniing people from becoming socially eKLluded, relieving rh¢ needs of ihos¢ people h0 ar¢ socially exLlud¢d a[ assisting them to integrate inio society. The prevejition or relief of poverty by providing: granls. iterns and services lo individua15 in llced #ndlor cl)arities, or other organisaiions working to prevent or relieve poveny. To deielop the ¢apacily 2nd skills of ihe members of socially and economically disadvaiitagd COEnmuniiies in sucli a way thai Ihey are beiiEt able lo ideniify. and lielp meei. their neeog and to patiicipaie more fully in so¢iery Piiblicbejryefil Wt run cookery classes and oiher food aciiliiies lor local people in need . iiiany sessions lake place al Ilie Cn]UnItj. Kirchen c¢)okerJ school in central Bri8hton. We a150 aiin to Tull groups in natur¢ & ai cominuniry gardens, slwring the wellbeing & health ben¢fits of these spaces. We particularly supporl pcople liviii¥ with puor in¢ntal andlur physical liealih. and ihos¢ li]¥ in p)v¢rty ood isolation. Ai cook¢ry clos%¢s. we prold¢ all fwd & cquJptn¢nt. use IoM'-eosi ingredients and sijiiple equipinent. Earli Lla5s providc5 u hcalthy Ineal. and ski115 & reLipe5 to use for the long-teThi- (pften benefiling the wider fainily as well. People attending ar¢ often lonelj or isolaled we lotre io chal as we cwk logeiher and ¢a¢h session ends Wlih a so¢iabl¢ shared meal round rhe table. W¢ know our activities help with prdciical change5 lthe ealiDg niore fruit & veg, eating fewcr takeaivay&proie5sed lood5, alon8side widu benefi15. lik¢ fcrling h3ppi¢r, more ¢oiine¢i¢d 10 oihers alid le55 lortly. Tht trustees confirni ihat they have complicd wilh Ihc Ttquir¢ments of s¢¢iion 17 of the CharitlC5 Act 201110 have due regard io the public benefit guidance published by the Cl)atily ConitlliS5iOtJ for EnbJlak$ dnd Ivales. Page 2
The Community" Kitchen (Brighton I Su55ex) TTUStee5' Report A£hievetllcnts performance In QLIT first fiill yeaT of operaiion. Wrked with 90+ pcople acioss 29 wih 165+ spaces filled. Conimiinity ¢¢)okery cl&sses at the CoThuuullity Kitchen- topical lessons on baich cooking. low energy cooking. ktiienidlioDal cuisines and baking skills. A ran8e of se55ions focused on using up leftovers and rthiciDg wd5t¢. includiug work wath voluntrrs to PToceis surplu5 veg. dehydrate and store foi furuF¢ in cla55cs aiid gTOUPS. Wc dti'clopcd a ncw. two-day cookery leaders. course for those who ¢(k ai local coinmunity food projects aimed ai helping Ihem reduce waste. A pilot cooktry & wellbeing session ouidoors, based from 'The Clubhoutse. on IhL Downs. willi fantasli¢ f¢edb42ck. WL Invested grani fvnds in faLilIliLS ai the Clubhouse la Communiiy venue in need of insulaiionl safc tlooriryl $0 w¢ can hosi more cookery & w'ellbeing activili¢s on site in future. A 'participaÉion panel, s¢ssion wilh past participants ivhere they g?Ye tbeir ideas for future activilie5 and how w¢ Lan support ih¢tn b¢st. Our evaluations show how w'e are improving ihc live5 of our benefickaries.. 680/0 feel niore coiiiiected to 011r people 71 Q/0 are nioie confidciii io follow a recipt S3 /0 have iried new foods 40 /0 hav¢ IcDrn¢d aboul othcr KTViC¢S & aciiviiies In Ihcir own word5, we hear how peopl¢ f¢el we have helped.. "Feeling enipowered ihar I can cook on my "I call't wail (o make bread with my kids" "I will cuok ftior¢ from $¢raich . use recipes to eat healthier_. "Enjoyed everyrhing - coruJeciiu8, cookin8. laughiiig." "Overcotning atLKiW of nieeiing new people ld being inspired.. • 'Acc¢5sible and friendly environmeni... IOOO/o reconimend." "I love Ihe chop & chai sessioJ¥s - 11.5 gre3t io do somethiiig so mindfitl which is also saving fo1 froni going to wasie. IE 11)ak¢5 Ine feel 50 whole50Tnc.- '[ would ncver have Ihou¥hi you use the cauliflower leaves like ihis before - I would have alinosl definiitly tl)rowTr ihLm oui before.. "Love this iuurse. Learnt so mueh and will definitely be cooking more food, less ready made ineals and baich L(kittg tool" and do anorber Class at ihe Kii¢henl" As oiir work ¢1pand5. wc know. these tmpacts will grow too g¢ttii)g familLCS C(x>king logcther. seeiiig people connecting wilh ¢ach other & joining ne. activiiies. voluntee118 and learning new skills. Our participan15 aTe living wilh challenging pcr50Ral Cir¢uTrisi}¢cS which leave them at high risk of wor5enin8 physical & mental healih and all the associated personal & 50cieial cosrs. Our swiable, supportive aciivitie5 ¢an provide a brtdge & a lifelioe 10 help Ihem build a nre posiiive ture. Total incoining rtsourcts foT ¢he )'w £37,156 {2024.. £8901 with cipend1ttC of £24,01)8 {2024.. £31. Overttll. there was a surplus for the year of £1 i.058 {20?4: £8871. L'nTesiricted fui)ds itt Ihc ycar-cnd wcrc £4,516120?4,. £887) and ihe resiri¢ied fijnds were £9,429 {2024.. £0). Total fuJKls for Ihe year were £13.945 (2024. £887). Page 3
The Communit), Kitchen {Brighton I Sussex) TTU5tees' Report Policy reserves Tlie CO[ty Kitchen's reserves policy requLTes ihat reserves be mnI81ned ai a lev¢1 which ensvr¢s thai Coinillujiiis. Kiielien's ¢oie aLtLVlly can coniiwe durillg & period of uJJfore5eell di2¢Ity, ai)d ihal th¢ calculation of IhE required level of reserves is an iniegral part of the ¢hariry's planniii& budget ld foiccasl cycle. To this end. Thc Comiu[si Kirchen aims io accumulate free rcscrvcs equal to three to Six month5 uiirestiiLieLI expenditure. The Irus(ees aim io l)old free reserves of £3,500 which represenls four month5 of runiiiiix Losts. Ust nfvoliintcers 30- voILlllltcrs gave 300 hout5 of rheir time lo support our activitie5 IlTri5 yeJr rhe majonty anended cookcry classes 10 support participanis 10 gei ihe bcsi oui of ihe se&fftons. 40* FKTrurs of volunteer lime were also vcn during Clp & Chai sessions priK¢ssin¥ surplus ve8 lo ensure il caTr be thhydTa(ed and uscd Idihcr IhaTr wa51ed. Gliug £oDcern Th¢ Tru%tces have assessed the LhaTLty'S fjnancial posiuon and its abiltty IO CQDtinue operating for the foT5ccable fuNre. They have a re2( sonable &XPL¢tarion that the ¢haritJ has ad¢quai¢ r¢sources to continue in operational eXiStee for ai l&ist l? months Irom the date of2pproval ofthese finaii¢ial stsi¢menis. ACcord£[y, they continue to adopt the going c¢)ncern basis in Preparing the financial statements. In m2kin8 this as%essment. the Trustecs havc considcTed the chariigs current rEserves. excted income, planned expendiluiu. and any Polcnlial risks that could impact Ihc chariiV5 aciiTr'ilics and funding. Contingency plan% are LO plac¢ ¢0 In4ni¥¥e flnancial risks should ihcy arise. Trustt¢$ ind offi¢¢rs The trustees ad otricers serving durin¥ the year and sIe the year end were as follows-. Trnstee5.' V Williams A l.uwon J Ralling N Deye Chainnan". N Deyes Struclure, govtrnanee alld Jnanagetllent Nulure oJ¥overning doLiimeni Thc Coiiirnilnity Kitchen {Brigh(on i Sussex) 15 a Charitable IncoTPOTated Organisation registCTed on 01 Augwsi 2023 witli Ilie Chatity ComiTLi55i()n vfEn¥laiid and Wales (no. 12041831. ReLrliffieJry1 and4ppfjililmeiitoftr¥ees Every Irusiee musl be appoii)ied for a term of 3 year5 by a resoluiion passed ai a properly convened m¢¢tinb of th¢ ¢harity tnre¢s. In sclc¢iing individuals for appoinimeni as ¢liatiTy TNsices. th¢ charity rrusiee5 Inu51 have regard io die skills, knoivledge at)d experience needcd for rhe effeciive adminislialion of the CIO. Page 4
Tlle Conlmiinih. Kitchen {Brigliton I Susse%) Ti'ustees, Report FinaM£Éiil In%truniL'nts Tlie Lknriiy ojily Ilas I%iiJLki¢?l assels- lind liihinLskl lidbiliiits kn-llLI Iliai 4711[Y as l)asiL lis1:InLidl in$irun)Liils Ba%iL lill17L1ut linilI1.4 fL' jjiilitilltr reiC)ttIJISLxI it tr.In5aLliiiJi &aliiL £1 syb5Vqiiinily ii)L'asliij 411 IhLir seidLlllCiii valuc iiTrili IIIL ¢xieiilLon ol b£ittk ii,IiÈ¥h :IrL' SbL.411LnII J itsLTed at an)t)ni%ed LM)sl 1}47 IliL' SiilLllli'nt ibf tru%tee%' respon.511Trili(ie¥ Ilie are r¢%pthisibli lor priW£iriiis I1 IniNI¢LS' FeP)ri JJMI IhL. fiiJaiKLal 5lc11Ln1]Ll tll IICLDTdani¢ iiiili sppIiLablL Icliv and Uilil¢ Kingdoiii ALiouniiiis StcinsJards- IlJnilL4d Kltigthin GLn¢mlly Ac¢Lpled ALL(KIIIIiJI¥ CIwiTy SORP rL'quirt8 tlie tnLsleLS to prep4iie tUlaElll11 Sia(eii)¢iiis lor finanLÈal yL?L T. 'I'hLb inJstiXS JIii)l ni)I approve t1 tinwiiiftl Sli& ILlllttlts wil<ss Ilicj ale &l1i5fi¢d ilwi I.Y ilue no fair Vi¥I4' olili¥ St&llL uf itliiifi oj-lhe iljoriiy at2LI ol tiie iLILO1IIiLl ieSLiiirL¥% and ¢lPI)li¢aiioii i)I' rtsouriLS. IIKludi]ig? JIS IDL01¥ lind LXlXI)diiiirL. ol-llie cli?1 rilabl¢ Loiiipaiiy Inr ¢hai PL'riod. In prqmriiiu IIiL5e fiiknLiiiittI slL4]ri15, the aiL fL'qUiTLxi io.. %eleL'I bwi(able aLL<iuiiliug puliiies ond apply tIKm c4Jnsislaiily. nl)se¢Tr'¢ the IiiLth(NLs and winciple5 IT) Il CliariiiL% SORP" kt judgiLmellis alld e%iiiiiai¢s th¢1 1 or¢ rL'&sonaLil¢ and pnzdeEJI. lai¢ i%hLIIJLT applic1& ble ic LLOLinliiig slJll(Lirds. LOIIIPri55n£ l.Ii% 10? hai'¥ be¢n foll(Ill'LO. subjLxi Jiiy maietilli depaTlureb disL105¢d and L.Eplained in ilie fiiwjiiial sILIILII)eJllb: 11 t prewarL (he tin4LtLCi81814iienients OLI the ooÈJi8 eonceni bas'is vule5% il is 2iiappiopiiaie io pr¢ Ihai tli¥ Iliarity ivill coiiluiu¥ iii bub¢uLSS. The iruslLLS 'ire respofisiblL. loi ktreping pi'opcr ¢qccoyiilii)? r¢ctTrrds thai di511()Si iyiih rea%(Jiial)le aLxuraLY l any lime tlie financial posiiiun of IliL' ehariiv. Tlie), arl al.%0 rcspoiL%ible li)r salegi[diS the:Isseis ol- die Lliiiriiy diid hLu¢e for iaking reO&ble siePS for IliL prth'eiilioii 1£ nd delliOn Ot Iraud gnd ller irre¥uliwitiL%. l-lw )111 repor( ivas approved by the In]siees of ihe cliarily Illl. N DLYL ChJinDkin and InisleL" Paoe i
The Community, Kitcben {Brighton I Sussex) Independent Examiner's Report to the trustees of The Communlty Kitchen (Brighton / Sussei) ('the Company,) I rcport to the Charity trustees on my examination of the accoun15 of the Charity for the year elided 31 Marcli 2025. Rt5pon%ibÉlitie5 and basis of report As rhc cliariry's illEsr¢es you are re5pon5ible for the preparaiiort of the 0th)IS. Tlie chantys trustees consider tliai an alldit is ii()t required foi this ycar under section 144 of Ihe ChaTilies A¢¢ 2011 ("Ihc Chariiics Act") aiid Ihat aD independerti ¢Jatnination is needed. Having satisfied iYSelf that the charity is noi subje¢1 ?udii and 15 eligible foi indcpendent exaillination. il is my responsibility lo= examine the accounts undtr r[loN 145 ofihe Charities Act, ro follo. the PFocedures laid dowTr in ihe gleral DiTe¢lions Yell by the Chatity Conunission luiider section 14515llbl of the Chariues A¢i). and to siaie wlieiher partJLulai n)aiiers have cume lo my attention. B95j5 of independent ¢xaminer's st*tement My 4lIall<m was carried out in aCCOTdaiice willi geiierdl Dir¥ttLOI)s given by ilie clillY C<>minib%ion. An exarrhinution incliides a review of the accoiiniin¥ retords kept by the charity and a comparison of ihc account.% pr¥seniLd with those retords. li a150 includes consideration of any unusual iiems or disclosiires in the a¢iDunis, seeking explanations from ihe irusiecs conctrning any such [r]att5. The procedure5 underiaken do not provide all the evid¢n¢e ihai would be Fequired in all audii. and cojwuently no opinion is 8iN'cn 10 whetlicr tlie attouiils preselll a 'tn]e atMI fair. view atLd the report is lijniia to those matters sei oui in Il)e s(aiement bclow. Independent ExJ)miner's statement In ¢onn¢ciion with Tny examination. no material rnaerS have eomo to my atttion which givts nie cause I believe ¢hai Lli, any material rpeCt= the accounting records ivere noi kept in accordance wtih secrion 130 of the Charili¢s Ad: OT the accouiils did noi accord with the arcounling record5." 01 Ihe aLcounts did noi compl). wilh lh¢ applicable requiTeJnen15 conccrning t]k fom) and conlent of aLcounis 8ci oul iii Ilie ChaTiiiei {Accounts and Reports} Regulaiions ?008 other thar) any Tequir¢ineni thai the acLounL% give a'lrue and fair. vicw whiLh is noi a mailer considetetl as part of Jn indcpendenl exaininalion. I have ¢uJnc aLr055 no o¢her Tnatter5 in eonnectitrn wilh the examinarion io whiLh attention should be dTawn in Ihis r¢port i io etlable a propcr undcrstanding of ihc aceounts io be rea¢h¢d. Matthew Hodson FCA Wiston House I Wisioii Avenu¢ Worthiiib Wc5t Susscx BN147QL Pa8e 6
The Community Kitchen (Brighton I Sussex) Statement of Financial Actii'itie5 for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statemeni of Tolal Recognised Gains and Losses) Unrestri¢ted funds Restricted funds Total 2025 lote Income and F.ndowment5 from: Dtsnaiions and legtscie5 Charitable aciivitie5 10.723 2.3 13,083 23,806 13.350 Total income li,02i 24.133 37.156 Eipenditure on: Chiriiabl¢ activities (1),3941 14.7041 124.098) Total expellditure 19.3YJI 14.704 24.098 Income 3.6?9 9.429 13.058 Nd movetn¢nt in fi]nds 3.629 9.429 13,058 Rt¢oDcili#tion offullds Toial funds bioughr fOard 887 Total fiind5 caTried forward 13,945 Tutal 2D24 Ullrestricted fund5 Noie In¢oTne and F.ndowment5 from: Doiiaiions and legacics Total income 890 890 8YO F.Jpenditure on". Charktablc actiYitie5 (31 Total expendittire {31 131 Net Income 887 8¥7 Nct movement in lunds 887 887 Rcfoncili8tion o(fund$ l olal funds Caled lorward 13 887 8S7 All of the charity'5 activities derive from coniinuing opcrations durintr the aLw)ve two p¢riods. Thc funds breakdown for2024 is slM)wn in nole 13. Th¢ noi¢s on p&gLs 9 Lo 15 forni an ini¢gral pan of Iliese financial Sle1Th¢t* Pa8e 7
The Conimuiiiti. ]lIche iBriohton I Sussei) {Reoisti-ation Jiumber: C E033117) Bgl loiice .Slieet as ai 31 Nqarch ?025 2014 curi.rnt #i&etS Cnsli ai and In hai 16.¥4? ¥¥7 Cr¢yli¢ors- AmuuTht¥ f#llln% dur Mllhin Tr"&'llT Fmhdi (If ihe rh#rlt)': Rtilricted iffjtom fund¥ L"Trrt%lriied In¢omr fvnd¥ 4.41(J T)txl lun¢J4 51x7 ThL liiwnciul un page5 7 io li #prfftNY41 bv Ilir UU51LYs. ni1ihL>tiSL lor I&51 1111. N l)L'ye Lliuinliaii 11 tnL Th¢ ()li POgV Y li) 15 fi)nn an inllyul p¥rn ol11sL' liiMnki31 $14l¢rnL'nJ,
The CommuDit)' Kitchen (Brighton I Sussex) 'otes to the Financial Statements for the Year Ended 31 larch 2025 I Charitv $tat115 Tbe charity is a Charitable Incorporated Organisation ICIOI and con5equ¢n¢ly do¢s not have a share Lapiial. The address of its regis1er office is.. Community Kitchen Cointnuiiit>' Base 113 Queens Road Bytgliion BNI 3XG Auihoris¢d for issue d)t¢ 2 Accounting polieits Summary of signifitAnt gCCOlJllling policie5 &nd key iecounting estimates Thc principal accounting policies applied in the prcpararion of tlie%e financial 51aicments ale set out below. These polici¢s liave been con5i5tenil) appli 10 all rhe years presenied. Wile oih¢rwise slated. Statement of ¢Onbpli*nce The financiJl 5tat¢in¢nt5 Iiave been prepared in aLcordanLL Wlth Arwiithiing and Repoiling by Charities.. StatCrnCT]t of Rccommended Praciice (appliLable ia chatilics prepaTJng ihcir accounts in aiLordancc with th FInCiLi1 Reporting Standard 8pplicable lh¢ UK and Eicpublic of Ircland (FRS 10211 (i%sued in O¢iobci 20191 (Charities SORP (FRS 10211, th¢ Finiin¢ial R¢ponin¥ Siandatd applicable ill the UK R¢public of Ireland (FRS 1021 and tlie CoJnpanie5 Aci 2006. Basis of prepwration The Cojniiiutiity Kitchen (Brighton / Suss¢¥l meets the d¢firLition of a public benefit enrity undei FRS 102. A5seis ajid Iiabililies dre Iiijlially re¥o¥nised at historical c051 or Iransaciion value uJile&s oll)eTWiS¢ S¢¢d in the reltvdni aLLounting pDli£y nol¢5. Gfjing concern Tbe ttust¢CS COll5idcr thii therc are no material uncl21n17¢s abuut thc chaTlty's ability io cDntinu¢ as a going concern ir any siyiificdni #reas of uncertainly ihal affeci ihe catryillg value of a5seis b¢ld by rhe charity. Infome and endownjents AII ii)¢OLme Is recogniscd oncc iht cliartry. has oiriTlcmcni io tl)e iiieom¢, It is probable Ihat Ihe incoiiie ivill be receivcd and Ihe atnowii of Ilie inconie re¢eivable can be n)¢asuied r¢liably. Dottatr0115 ond lexocie5 DlatiOnS are Tecognlsed wheji the charity has been noiifjed in wrilitbe of both the amoulll and seltlenieiil dai¢. In the event thai a donation Js subJe¢i io conditions ihat require a leTrcl of pcrforniaiice by tht cl)aTJly bEfort Ilit ch2rity is thiiiled to the fLtnd5. Ihe income L5 deterred and not Tecognised w)iil eiiher ihos¢ conditions arc fiilly iiILI, ui IIK fuifilineni of those condiiions is OllY wiihin ihe LOI)trol ofihe ¢liaril5' and it is probable Ilial these olidi1)n$ will be fuifjlled irt the repDrtin¥ p¢rJod. Page 9
The Community Kitchen (Brighton I Sussex) otes to the nancIal Statements for the Year Ended 31 March 2025 GT&Nts reteivrfblÉ Grants are recognised when thc chatity has an eiiiiilemeni 10 Ihe funds aiid any conditions linked to Ihe grdnls liai'e beell iiiet. Wheie perfom1ce condiiions ai¢ aiiached lo the gTani and ale yd io be mei, Ilie ii)come is recognised as a liability and iiicluded on the baioncc she¢1 as deferred in)me10 be relvdsed. Expenditu All ¥xp¥ndilur¢ 15 recogni5ed once there 15 a legal or LonsiruLliYe obligaiion 10 that expeiidiluie. It 15 probable settlement is required and ihe an)ouni ean be measuted reliably. All Lobls are allocated ro the applicablc expendi(Iire headin¥ that aggregate similaT io thal category. Where L05ts' cannot be direLily attributed io particular hcadings ihey Miv¢ b¢cD allLKat¢d on a basis consisienl with Ihe use of resources. wilh central siaff costs allocated on the basi5 of rimc 5pcni. and depr¢¢iaiion charges allocated on the portion of thc as5¢1'5 Use. Oiher support C051s ale allocaled based oll the spread ol-siaff cosis. Chritable activili Ch&riiable exndIti1r¢ Lompriscs those cosis incurred by the chaniy in tbe delivery vf lis activities and services rur it5 beneficiaries. It includes both cL)sis thai can be allocaied directly to such activilies and cL)s15 uf an indireci nawre necessary 10 support ihen]. Support fo$tS Support cosrs includc ccnrral fjjnciions and liaye been allocated to actiwry CQ5t categorke5 on a basis CQPSlStenl with the use of resource5, for example, allocating pro]Kn>' costs by floor ¢as, or per capita. graff costs by Ihe u11 spent atid other ¢o¥lb' by theii Governttn¢* c051$ These inLliide Ihe Losis 4iriribLiiable lo the iharily's LomplEancc with loli1UllOnhI and sttiui<>ry requiremenls, includiDg aiidii, slrEoregic Jnanagcjncnl and Ir115t¢C5 mc¢luig$ 41nd rtimbuTscd cxpen5¢5. Taxatio -I-lit charity is considered 10 pass the [ts scl ou¢ in Pardgiaph I SChule 6 of ihe Finance Act 2010 ld tl)crefore Lt meets the d¢firLiiion of a charitable compaiiy for LTK coTroraiion lax purposc5. Accordingly. Ilic ¢haritV i5 Potcntially cxempl from L)xation In respect of income or c4pital gains received wiil)in caiegone Lovei¢d by Chapter 3 Part I l of Ihe CoTporaiion Tax Aci 2010 or Seitioji 256 of LI TLxaiton of Charb)¢able Gaiiis Acl 1992. 10 ihe exlenl Ihdl such incojne tsr arc applted exclusively io tharithble puryses. TrJd¢ d¢biors Tr3de debiors are amounts due from cus1ome for merchandise sold or servxce5 pcrfonned in the ordinary ¢our5e of business. Trade debior5 are reco8nised initLall)' al ihe Iransacllon price. They are subsequenily measured ai amortised cosi using Ilie effeciive inierLsi meihod, less provision for impaimieni. A provision for the impaimieni of trade debtors is established when there is objective evidcnce thar Ihe chaTiry wll noi be able 10 colleu all ainouii15 due accordin8 to the OTLginal tern of the re£eivables. Cish and cAsh equivalents Cash t2nd cash LqiiikalLntS Lompriqe c&%h 13n hand and Call deposits. and hcr 5hotl-t¢rm highly liqujd inv¢simenis thai 8re readily ¢onv¢nible to a atnount of Cash and are subject to all insiguificatlt risk uf cbanble in valite. Page 10
The Community Kitchen (Brighion I Sussex) Notes to the Financial Statements (or the Year Ended 31 March 2025 Trade Credltors Trdde crediiors are obligaiions Iv pay for goods or 5¢fvLC¢S that have been acquired in Ihe ordinary coiirse of business from suppliers. Accoiin15 payablc are classified as iurreni Iiath'liti¥S if the charity docs not havt an un¢unditiondl light. al Ihe end of Ihc reponing period. io defei sertlLsDent ot the crediioT for ar Icasi hve1C mtsnths fier the rcponins dale. Lfihere is tin tsn¢undilional tight tu defei settl¢meni for ai least twelve Jjionihs afier the reponing dare, they are presented a5 Tron-curreni liabiliries. Trade ¢rediiors are recognised inilially ai the Iransacrion price and subsequently measured at amortised cost using the effective itlteresi method. vnd struciurt UnreslrictLd incomL. ndS ar¢ gencral futKJ5 Ihat are availabl¢ for use at the trn51e¢s di5CTetion In furthernncc of th¢ objic¢iveb of the LhaTiIy. Resirieted ineome funds are those donated ftsi use in a panicular atea or foT specifi¢ purposes. the use of which is r¥sinLted to thai area or puJp05e. 3 Jncome frotn donations and legaties Unrestricfed runds GeDtral Restricted funds Tolal funds DoiialiDtis ai)d legacies. Donaii4)ns from individuals Gift aid reclaimed Grants, including capital 8fdlllS' Granls fioni othcr LhaTiIiCS 9.660 1.063 6.4ai 1.483 16,061 5.199 5.199 Tot41 for period tndcd 31 Marrh 2025 10.713 13,083 73.806 Toixl lor period ended 31 arch 2024 890 4 Income from charltable aetlvliles Unrestrict funds General Re5trirtcd funds Total fund5 Provision of cornmutlity food activitie5 2.31 1,05(Tr 13,35U Total for period eDded 31 MarLlx 2025 2.30 11.050 13,350 Pagell
The Community Kitchen (Brighton I Su55ex) Il'otes to the Financial Statements for the Year Ended 31 l¥larch 2025 5 Expendilure Charitable g¢riVities Actii'ily d¢M4k¢ll directly Actiiity support r05t$ Toial cxpenditurc Provi%ioii of conimunity food activities 18.471 4.487 -Total for period euded 31 March 2024 In aijdilion to the ¢xpendiwre andysed above. Ibere are also goN'ernance cOS of £1.140 (?024 - £Nill which relate directly 10 Charitsble aclivilies. Se¢ note 6 for further d¢12its_ 6 Allalysis of govcrnance and support Costs Governance costs Unrestrided funds Cenergl Total funds Indcpcndcni examiiier fees Exainindiion of che finaniial staiemertts To1 for perlod ended 31 Nf8r¢h 2025 1.140 1.140 Page 12
Th¢ Communitv KitcheD (Brighton I Stt5sex) Notes to the Financial SÉatemtnts (or the Year EDded 31 March 2025 7 Tru5tee5 remuneration and expell5eS No rrust¢es, nor any penons connecTed wrih thun, hav¢ Kyeived any Ttynunerdtion fmm the charity during tli¢ 8 Independcnt ¢xmintr's rernueratio 202> ExaniiThation of ihe fjnajicial statements 9 Tllxation The chariry LS 8 regisrered chariry and is rherefore ¢xempi from iaxaiio l O Dtbtor5 2025 Tradc dcbior5 1,268 I Cash cgsh equivJleDts 2025 2024 Cash at baJk 16.842 887 12 Credltors: 8moullts f4Ulng du¢ "lib5ts othe ye*r 2025 Trade ¢rediLors AEirii815 3,265 1100 4,165 Page 13
The Community, Kitchen (Brighton I Sussex) l%otes to the Financial Statements for the Year Ended 31 March 2025 13 Funds Balante at I -4pril 2024 IDcoming rtsoNr¢e$ Resoure expellded Balallce at 31 Mar¢h ZlJ25 Unrestrleied funds Generffl Unresiricied 887 13.023 19.394) 4.516 Restri¢ted funds D¢rn¢tLlia Work National Lottery Community Fund - Climaie A¢iion Fund Homil> Tru51 Siissex Conimuniry Foundation sCre.fiX Foundaliotl Co-op Foundation 7,488 7.488 8,946 1.000 1.000 5.199 500 (8,505} (i.ooo> I,Q(KJ 15.199) 500 1 otal restricted fund8 24,13J 14.704) 9.429 Total funds 887 37,156 1?4.U98) Resources expendcd Bal&Dce at 31 March 2024 rcsour¢e$ Unrestricted fund$ Géheral Unr¢5tricted 887 Thp specific purposes for which the fllnd5 ar¢ to be appli arc as follow Donaiions for demcnlia work will fur a fotlnighily ckery 8roup Ilie C¢Mnrnuniiy KiiLlien in Brigliioji froiii May io November 20?5. • The Natiotjdl Lottery Community Fund Climaie AcTiot2 Fund suppvrfs woik on reducing waste & using surplus food. including Conijnunily Cook-L'p sessions, a cuurse for people ii.ho cook meals ai ¢omniuniiy proje¢is, and Chop & Chal scssions 'here volujiteers process & dchydrait sutplus priKb¢c. Homiry Trust funded rhree batch ¢ookerv ivorkshops foi people living ID poveny. Sussex Conimuiiily FvuudaiioD will fund cookery workshops for people livll)g in w)veny and wilh poor plivsicall Inenlal h¢alih. Co-op Coniniuniry Fund will fvnd cook¢ry workshops foi pcople livillg in poYeTry and ivitl) poor pliysical/ illoital Iiealih. Screwlix Fouiida¢ion supported impn)¥einen(s to OIIT community venue ai the Clubhouse &alei fluoriii¥ and Pog¢ 14
Tbe Community Kitchen (Brighton I Sussex) Notes to the Financial Statement5 for the Year Ended 31 March 2025 14 ADal)'sis of net a55ets behyeen funds Unrestrit¢ed runds Gtneral Total funds at 31 March 2025 Rt5tricted funds IFrenl aLtS 8,681 14.16<1 9,429 Cury¢ni liabiliites 14.1651 Toi&1 net assets 4.516 9.429 11.945 Unrestricted funds Gtnerxl Total funds at 31 hqareh 2024 CuFreDI assets 887 887 IS Anilysis of net funds At l Apr¥l ?024 Fi<18 r95h At 31 _Mar¢h flows 2025 Cash al blink and itl hand 887 15.955 16,842 Nei debt 887 15.955 16.842 At 31 March ZU24 -.lt l ..%ugust 2023 Financing ea5h tlows Cash al blk and in hand 887 887 Net debt 887 887 6 Related partv tran5aCtion$ There were no related paTly Ir3nsaLIions ID ihe year. Page IS