CHARITY REGISTRATION NUMBER: 1206495
## OPEN KITCHEN SOCIAL CLUB CIO
TRUSTEES’ ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
OPEN KITCHEN SOCIAL CLUB CIO
## **CONTENTS**
||Page|
|---|---|
|Legal and administrative information|3|
|Trustees’ Annual Report|4-6|
|Independent Examiner’s Report|7|
|Statement of financial activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10-14|
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OPEN KITCHEN SOCIAL CLUB CIO
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**TRUSTEES:** Karen Grainger Sarah Eldridge Judith Wright, resigned 5 March 2025 Clive MacDonald, appointed 1 March 2025 Mai Mustaphanin, appointed 1 March 2025 Sarah Johnson, appointed 10 November 2025 **CHARITY REGISTRATION NUMBER:** 1206495 **REGISTERED OFFICE:** The Sanctuary 37-39 Chapel Walk SHEFFIELD S1 2PD **BANKERS:** National Westminster 669 Ecclesall Road SHEFFIELD S11 8PW **INDEPENDENT EXAMINER:** Samantha Nicholson BA (Hons) (Open) FMAAT Oakleigh Accounting Knowle House 4 Norfolk Park Road SHEFFIELD S2 3QE
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OPEN KITCHEN SOCIAL CLUB CIO
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025**
The Trustees present their annual report together with the financial statements of the Charity for the year ending 30 September 2025.
## **Structure, Governance and Management**
Its principal office is The Sanctuary, 37-39 Chapel Walk, SHEFFIELD, S1 2PD.
We currently have 4 trustees, and we are in the process of recruiting more trustees.
Trustees serving during the year:
- Karen Grainger, chair
- Sarah Eldridge
- Clive MacDonald, appointed 1 March 2025
- Mai Mustaphanin, appointed 1 March 2025
- Judith Wright, resigned 5 March 2025
Trustees appointed after the year end
- Sarah Johnson (Appointed 10 November 2025)
## **Constitution**
Open Kitchen Social Club (OKSC) started life as an independent, constituted community group in 2014. On 11[th] January 2024 we became a Charitable Incorporated Organisation (CIO).
## **Methods of Appointment or Election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of our governing document.
## **Objectives and Activities**
OKSC is a special project providing free shared meals and the lifeline of human connection to anybody in the city who needs it. The objective of the charity is to promote social inclusion for the public benefit, particularly among people who are refugees and asylum seekers in Sheffield and its environs who are socially excluded on the grounds of their social and economic position.
Meals cater for all dietary requirements, and the people who eat them can be refugees, asylum seekers, homeless or just local people who need sustenance or wish to connect with us. These sessions increase social cohesion and help relieve isolation.
Our free weekly socials are on Mondays from 10am at St Andrew’s URC Church Hall, Upper Hanover Way, S3 7RQ and also on Tuesdays, at the Sanctuary on Chapel Walk.
We provide social and recreational facilities and events involving the local community; informal education and training in the English language and in vocational skills, as well as work experience opportunities. We give a basic induction to new volunteers. We refund the cost of Food Hygiene Level 2 training for those who can lead sessions.
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OPEN KITCHEN SOCIAL CLUB CIO
## **Activities Undertaken this year**
We currently provide more than 175 meals each week. All are very welcome to come along and join us - we share a free meal together at 12:30pm. As part of our outreach, OKSC also provide Dhal and Pide Bread once a month for those who attend the Victoria Hall Wednesday Drop-In sessions, to introduce OKSC to New Arrivals.
This year Hope English School are providing free term time ESOL classes during Monday sessions for our volunteers & beneficiaries. We also have enjoyed benefits training from Citizens Advice & 1st aid for Adults from the Red Cross.
Our Christmas celebrations were also a highlight of the year and were warmly received by our community. A total of 114 people attended the Monday celebration on 22 December, and 150 people joined us on Tuesday 23 December. The events included food, music, and a range of festive activities.
This year we were delighted to organise our annual seaside excursion to Scarborough, bringing 98 OKSC members along on two full coaches. The day was a wonderful opportunity for our community to spend time together outside of our regular sessions. Participants enjoyed the seaside atmosphere, celebrating our community and even taking the opportunity to swim in the fresh saltwater.
Our event catering provides useful team building & paid work experience, plus some financial support for our weekly sessions. We catered for 77 events this accounting year. These were wide variety of occasions including weddings, birthdays, annual general meetings, funerals, community gatherings, and conferences.
We apply for Grant funding most years, but we also invite people to help secure our future, by joining our group of Friends of OKSC who give regular financial donations - we welcome any multiple of £5 a month - enough to help pay for the ingredients for two meals. We give thanks for all who support our project - with shared time, practical help, financial donations/discounts, shared life experience, skills, invitations to cater and donations of ingredients.
Our partnerships with a wide range of organisations play a vital role in making our work sustainable and in expanding the impact of our services. Through these collaborations we are able to provide food support, learning opportunities, social activities, and volunteering experiences for our beneficiaries.
We work closely with St Andrews Church and City of Sanctuary Sheffield, along with FareShare Barnsley, which supplies 90–110 kg of fresh vegetables each week for our Monday sessions and also provides valuable training opportunities. Beanies Wholefoods further supports our work by donating fresh vegetables and other food items.
## **Going Concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **Reserves Policy**
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OPEN KITCHEN SOCIAL CLUB CIO
The trustees aim to maintain free reserves equivalent to approximately three months of core operating expenditure. Based on unrestricted expenditure for the year, the indicative target is approximately £11,700.
At 30 September 2025, the CIO held unrestricted funds of £15,434. As the CIO had no restricted funds or tangible fixed assets at the year end, free reserves were approximately £15,434. The reserves held were therefore above the target level. The trustees consider this appropriate in view of uncertainty over future grant funding, the need to maintain positive cash flow and the CIO’s continuing commitments to weekly activities.
## **Statement of Trustees’ Responsibilities**
The charity trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom accounting standards, including FRS 102.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of its incoming resources and application of resources for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the CIO will continue its activities.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the CIO’s constitution. They are also responsible for safeguarding the assets of the CIO and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the charity trustees on 24 July 2026 and signed on their behalf by:
## _K P Grainger_
signed on 28/07/2026, 15:42:22 BST Karen Grainger
Chair and charity trustee
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OPEN KITCHEN SOCIAL CLUB CIO
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
I report to the trustees on my examination of the financial statements of Open Kitchen Social Club CIO for the year ended 30 September 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
I report in respect of my examination of the CIO’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of independent examiner’s report**
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:
- accounting records were not kept in respect of the CIO as required by section 130 of the Charities Act 2011; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the financial statements 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 financial statements to be reached.
signed on 28/07/2026, 19:46:25 BST **Samantha Nicholson BA (Open) (Hons) FMAAT Oakleigh Accounting Knowle House 4 Norfolk Park Road SHEFFIELD S2 3QE**
**Date:** 28/07/2026
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OPEN KITCHEN SOCIAL CLUB CIO
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025**
||N**otes**|**Unrestricted**|**Restricted**|**Restricted**|**Total**|Total|
|---|---|---|---|---|---|---|
|||**funds**|**funds**||**2025**|2024|
|||£|£||**£**|£|
|**Incoming resources from**|||||||
|Donations||2,611||-|**2,611**|2,799|
|Grants||-|5,000||**5,000**|14,124|
|Investment income|3|-||-|**-**|-|
|Other income||47,033||-|**47,033**|20,906|
|**Total incoming resources**||49,644|5,000||**54,644**|49,988|
|**Resources expended**|||||||
|Raising funds||-||-|**-**|-|
|Charitable activities|4|46,779|5,000||**51,779**|47,276|
|**Total resources expended**||46,779|5,000||**51,779**|47,276|
|**Net income/(expenditure) for the year**||2,865||0|**2,865**|2,713|
|**Net movement in Funds**|||||||
|Fund balances brought forward
**Fund balances to carry forward**||15,434
12,569||0
0|**15,434**
**12,569**|9,856
12,569|
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OPEN KITCHEN SOCIAL CLUB CIO
## **BALANCE SHEET AS AT 30 SEPTEMBER 2025**
|Notes
**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
**LIABILITIES**
Creditors: Amounts falling
due within one year
10
Amounts falling due over
one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
**INCOME FUNDS**
Restricted funds
13
Unrestricted funds
13
**TOTAL CHARITY’ FUNDS**|2025
**0**
**15,934**
**15,934**
**(500)**
0|2024
**0**
0
**0**
0
0
12,569
12,569
0
0
**15,434**
12,569
**15,434**
12,569
**0**
0
**15,434**
12,569
**15,434**
12,569|
|---|---|---|
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The accounts were approved by the Board on 24 July 2026 and signed on its behalf by:
## _K P Grainger_
signed on 28/07/2026, 15:42:22 BST Karen Grainger Chair and charity trustee
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OPEN KITCHEN SOCIAL CLUB CIO
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## 1. **ACCOUNTING POLICIES**
## **1.1 Charity Information**
Open Kitchen Social Club CIO is a Charitable Incorporated Organisation registered with the Charity Commission for England and Wales under charity number 1206495. The charity's aims and activities are explained in the trustees' report.
Its principal office is The Sanctuary, 37-39 Chapel Walk, Sheffield, S1 2PD.
## **1.2 Basis of preparation**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102), second edition published in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
The financial statements have been prepared under the historical cost convention unless otherwise stated.
The financial statements are presented in pounds sterling and rounded to the nearest pound.
## **1.3 Going Concern**
The charity trustees have reviewed the CIO’s financial position, cash resources, expected income and expenditure and financial commitments.
The trustees have a reasonable expectation that the CIO has adequate resources to continue its activities for the foreseeable future. The financial statements have therefore been prepared on the going-concern basis.
## **1.4 Incoming resources**
Income is recognised when the CIO has entitlement to the income, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised when received or when the CIO becomes entitled to the donation, receipt is probable and the amount can be measured reliably.
Grants are recognised when the CIO has entitlement to the funds, any performance conditions attached to the grant have been met, receipt is probable and the amount can be measured reliably. Grants subject to unmet performance conditions are deferred until those conditions have been satisfied.
Income from catering and other services is recognised as the related services are provided. Investment income is recognised when receivable.
## **1.5 Resources expended**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure includes irrecoverable VAT and is classified under the relevant expenditure heading in the Statement of Financial Activities.
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OPEN KITCHEN SOCIAL CLUB CIO
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
Expenditure on charitable activities comprises the costs incurred in delivering the CIO’s charitable purposes, together with an appropriate allocation of support and governance costs. Governance costs comprise the costs of administering the CIO and meeting its legal and regulatory responsibilities.
Governance costs represent the cost of managing and administrating the company as a statutory vehicle
## **1.6 Interest Receivable**
Interest on funds held on deposit is recognised when receivable and the amount can be measured reliably. This is normally when the CIO is notified of the interest paid or payable by the financial institution holding the funds.
## **1.7 Taxation**
The CIO is a registered charity and is potentially exempt from taxation on income and gains to the extent that they are applied for charitable purposes.
No provision for corporation tax has therefore been made in these financial statements.
## **1.8 Tangible fixed assets**
Individual tangible fixed assets costing £300 or more are capitalised where it is probable that future economic benefits will arise and the cost of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is charged so as to write off the cost of tangible fixed assets, less their estimated residual value, over their estimated useful lives.
Depreciation is provided on the following bases:
- Fixtures and fittings – four years straight line
- Office equipment – four years straight line
- Computer equipment – three years straight line
## **1.9 Financial Instruments**
The CIO only holds financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Bank loans, where applicable, are subsequently measured at amortised cost using the effective interest method.
## **1.10 Fund Accounting**
Unrestricted general funds are available for use at the discretion of the charity trustees in furtherance of the CIO’s charitable purposes.
Designated funds are unrestricted funds set aside by the trustees for a particular purpose.
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OPEN KITCHEN SOCIAL CLUB CIO
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
Restricted funds are subject to specific conditions imposed by donors or grant providers. Income and expenditure relating to restricted funds are recorded against the relevant fund.
Investment income, gains and losses are allocated to the appropriate fund.
## 2. **GRANTS AND DONATIONS**
|**Unrestricted**
Donations, including gift aid
Awards for all
Sheffield City Council
Sheffield Town Trust
Other
**Restricted**
Sheffield City Council
Other
**NVESTMENT INCOME**
Interest receivable|Total
2025
£
**2,611**
**0**
**0**
**0**
**0**
**2,611**
**3,000**
**2,000**
**5,000**
**0**|Total
2024
£
2,821
16,180
3,000
2,000
0
24,001
0
0
0|
|---|---|---|
## 3. **INVESTMENT INCOME**
## 4. **ACTIVITES UNDERTAKEN DIRECTLY**
|
Unrestricted
2025
Restricted
2025
£
£
Charitable activities
12,028
5,000
Room Hire
3,686
0
Sessional Fees
19,764
0
Volunteer Expenses
8,920
0
Training
390
0
Equipment
335
0
Delivery expenses
13
0
Insurance
0
0
Accountancy
500
0
Telephone
194
0
Advertising
243
0
Stationery
61
0
Other expenditure
645
0
46,279
5,000|Total
2025
17,028
3,686
19,764
8,920
390
335
13
0
0
194
243
61
645
51,279|2024
£
13,328
3,044
26,012
1,940
147
371
140
246
175
0
0
0
1,872
47,276|
|---|---|---|
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OPEN KITCHEN SOCIAL CLUB CIO
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## 5. **INDEPENDENT EXAMINER’S REMUNERATION**
The independent examiner's remuneration amounts to an independent examiner fee of £500 (2024 - £175).
## 6. **TRUSTEES**
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
## 7. **EMPLOYEES AND VOLUNTEERS**
## **Employees**
The average monthly number of employees during the year was nil (2024: nil).
## **Volunteers**
The CIO benefited from the contribution of approximately 60 volunteers during the year. The volunteers supported meal preparation, community sessions, events and other charitable activities. No monetary value has been placed on donated volunteer time in the financial statements.
## 8. **TANGIBLE FIXED ASSETS**
||Fixtures &|
|---|---|
||Fittings £|
|**Cost**|0|
|At start of year||
|Additions|0|
|At end of year|0|
|**Depreciation**|0|
|At start of year||
|Additions|0|
|At end of year|0|
|**Net Book Value**||
|At end of year|0|
|At start of year|0|
## 9. **DEBTORS**
||2025|2024|
|---|---|---|
||£|£|
|Trade debtors|0|0|
|Prepayments and accrued income|0|0|
||0|0|
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OPEN KITCHEN SOCIAL CLUB CIO
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## 10. **CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|
Trade creditors
PAYE
Pension
Other creditors
Accruals
Deferred Income|2025
£
0
0
0
0
500
0
500|2024
£
0
0
0
0
0
0
0|
|---|---|---|
||||
## 11. **COMMITMENTS UNDER OPERATING LEASES**
At the year end the company has an annual commitment under a license to occupy for the premises they rent.
## 12. **RELATED PARTIES**
No other related parties.
## 13. **SUMMARY OF FUND MOVEMENT**
|Balance
brought
forward
£
**Unrestricted funds**
12,569
**Restricted funds**
0
12,569|Income Expenditure
Balance
carried
forward
£
£
£
49,644
46,779
15,434
5,000
5,000
0
54,644
51,279
15,434|
|---|---|
|||
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