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2024-12-31-accounts

C.S.Cafe

Charitable Incorporated Organisation

Annual Accounts and Trustees' Report For the year ending 31st December 2024

Charity Number: 1207220

C.S.Cafe

Charity Number: 1207220

Trustees' report and financial statements for the year ended 31 December 2024

Contents Page
Administrative & Legal Information 1
Trustees Report 2 to 3
Independent Examiners Report 4
Statement of Financial Activities 5
Statement of Assets and Liabilities 6
Notes to the Accounts 7 to 10

C.S.Cafe

Page 1

Administrative & Legal Information for Year Ended 31st December 2024

Charity number: 1207220 is registered with the Charity Commission of England & Wales.

Address Parkside Pavilion
Vectis Road
East Cowes
Isle of Wight
PO32 6RL
Trustees Harriet Milne Chair
Mark Collins
Marie Clements
Lead Volunteer Jane Allchorn
Independent Bookkeeper Tracie Wilson MICB, AATQB, PM Dip
Ms Friday Accountancy Services Ltd
Onward Business Hub
College Close
Sandown
Isle of Wight
PO36 8EB
Independent Examiner Samantha Vine FMAAT
Samantha Vine Accountancy Services Ltd
Flat 4
47 Albert Street
Ventnor
PO38 1EU
Banking Nat West
107 St James' Square
Newport
PO30 1XH

Page 2

Trustees’ Annual Report for the period: From 27.02.24 to 31.12.24

Charity Name: CS Café

Registration number: 1207220

Objectives and Activities

Our objectives and aims are to relieve financial hardship among people living or working in East Cowes and the bordering areas. We do this by providing goods/services which they could not otherwise afford through lack of means.

To act as a resource for young people by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:

· providing recreational and leisure time activities in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social economic circumstances with a view to improving the conditions of life of such people.

The summary of the main activities that the charity has achieved in relation to the above in our first year as follows:

1) Providing a food pantry where anyone who is struggling and in need of food can purchase at least £15 worth of food for the price of £5. This is a top-up shop and is available once a week. The food pantry opens 3 times a week. If people are really struggling, we do have access to food pantry vouchers that allow them to shop in these circumstances.

2) We have taken 3 young people through work experience, and they have managed to receive the Duke of Edinburgh award from doing so. This puts them in good stead to obtain employment if they keep on moving forward in this way. They have had work experience in the office, food pantry, and the groups we run. They have developed good communication skills with people of a variety of ages.

3) We continue to run weekly groups for older people to help them from feeling lonely and isolated. These groups are on every week: Tuesday is Mental Wellness Support. Wednesday is Crafty Knit & Natter and Thursday is the games group. They are all well attended, and the groups run at the same time as the food pantry. Friendships are made outside of the groups, which is lovely to see. We also run 4 weekly support groups, and they are: Monday afternoon - Bereavement support group, this is going well, it involves a cooking demo in an air fryer and eating a light snack together. We gently talk about our loved ones that we’ve lost and talk about how we are coping. We also put on a family bingo session, this helps everyone with mathematics, it’s a fun way to have family time and is a little fundraiser each month for the charity.

4) We have donated items that help us to raise money for the work we do. These are sold at a cheap price – good for people who are struggling and good for the funds.

In the next year we aim to continue reaching out to our community as we have this year. We aim to replace the cookers in the kitchen and we hope to gain funding to cook nutritious food for families and other people. This will enable them to enjoy when they are struggling to make ends meet. We hope to put meals into the pantry, when we have surplus cooked food.

Page 3

Trustees’ Annual Report for the period: From 27.02.24 to 31.12.24

Income this year totals £88,328.26. The IOW Council provided grants totalling £50,228.61, of which £34,272 was restricted for household support for the Pantry. HWICF, supported the Pantry with a grant of £6,702.11 towards food and a contribution for support costs. SNG are supporting the groups and we received £2,535.00.

With the work we have delivered over this period (pantry and groups), we have supported a total of 4,501 people, the breakdown from the pantry is 433 adults and 268 children (with the total shops of 2649). Through the weekly and 4 weekly groups we have supported 3800 people.

Trustees’ confirmation of this annual report. Dated 9.7.25

I can confirm that the trustees have seen the guidance issued by the Charity commission on public benefit.

The signatures below are acknowledgement of the agreement in the report.

Signed:
Jane Allchorn
Harriet Milnes
Mark Collins
Marie Clements		 Lead volunteer
Trustee
(Chair)
Trustee
Trustee

C.S.Cafe

Page 4

Charity Number: 1207220

Financial Statements for Year Ending 31st December 2024

Bookkeeper's Statement

I have prepared the financial statements on pages 1 to 10 for the year ended 31 December 2024 from the accounting records of C.S.Cafe

Name: Tracie Wilson Signature: Date 19/08/2025 MICB, AATQB, PMDip Ms Friday Accountancy Services Ltd

Independent Examiner’s Report

I report on the financial statements of C.S.Cafe, charity number 1207220, for the year ended 31 December 2024 which are set out on pages 1 to 10

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed by the Independent Examiner: Date: 04/09/2025

Samantha Vine FMAAT

Samantha Vine Accountancy Services Ltd Flat 4 47 Albert Street, Ventnor PO38 1EU

Page 5

C.S.Cafe

Charity Number: 1207220

For the year ended 31st December 2024

First Year Accounts for the period 27th February 2024 to 31st December 2024

Statements of Financial Activities Section A - Receipts & Payments

Receipts / Incoming Resources
Note
Donations
3 & 4
Grants
3 & 5
Fundraising
3
Income Earnt from Main Activities
4
Total receipts
Expenditure on
Charitable Activities
3 to 5
Fundraising
3
Support Costs
3 to 5
Total payments
NET of Receipts less Payments
Cash funds donated from C.S.Café Community
Group on registration as a CIO
1.1
TRANSFERS between funds
Cash Funds c/fwd as 31st December 2024		 Unrestricted
General Fund
£
9,771.56
16,456.61
5,166.44
-
31,394.61

12,808.02
99.71
3,908.97
16,816.70
14,577.91
4,934.15
-
19,512.06		 Designated
Funds
£
364.18
-
-
13,060.36
13,424.54
1,661.20
-
8,374.34
10,035.54
3,389.00
0
-
3,389.00		 Restricted
Funds
£
-
43,509.11
-
-
43,509.11
24,443.91
-
5,813.60
30,257.51
13,251.60
7,401.21
-
20,652.81		 Total
Funds
£
10,135.74
59,965.72
5,166.44
13,060.36
88,328.26
38,913.13
99.71
18,096.91
57,109.75
31,218.51
12,335.36
-
43,553.87

The notes on pages 7 to 10 form part of these financial statements.

Page 6

C.S.Cafe

Charity Number: 1207220

For the year ended 31st December 2024

First Year Accounts for the period 27th February 2024 to 31st December 2024

STATEMENT OF ASSETS AND LIABILITIES

Cash at bank and in hand
Note
Bank current accounts
Petty Cash
2.5
Plus other assets
PAYE & NI credit on account (cleared July 25)
Less liabilities
Nest Pension (paid 07/01/2025)
Total Funds
Signed by
…....................................................
Print Name:
Date:
Approved by the Trustees
Total cash at Bank and in hand		 Unrestricted
19,413.32
98.74
19,512.06
-
-
0
19,512.06		 Designated
2,976.23
-
2,976.23
444.48
-31.71
412.77
3,389.00
…......................		 Restricted
20,652.81
-
20,652.81
-
-
0
20,652.81
.....................		 Total
Funds
2024
43,042.36
98.74
43,141.10
444.48
-31.71
412.77
43,553.87
Date

The notes on pages 7 to 10 form part of these financial statements.

Page 7

Charity Number: 1207220

C.S.Cafe

Financial Statements Year Ending 31st December 2024 - Notes to the Accounts

1 General administrative information

C.S.Cafe is a Charitable Incorporated Organisation in England & Wales with the registration number 1207220. The registered office is Parkside Pavillion, Vectis Road, East Cowes, Isle of wight, PO32 6RL. The Charity’s principal objectives are the prevention and relief of poverty, supporting children, young people, families, elderly, bereaved and people with disabilities.

1.1 C.S.Cafe present the financial statements as their first year as a Charitable Incorporated Organisation, for the period from the 27th February 2024 to the 31st December 2024. On registration as a charity, the community group transferred all monetary assets, totalling £12,335.36 into C.S.Cafe CIO, at the date of the registration. These funds have been split between the Restricted fund 60% for the Community Pantry and the remaining 40% into the General fund.

2 Accounting policies

2.1 Basis of Accounting

The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities.

2.2 Fund Accounting

General unrestricted funds represent income which is available for the furtherance of it's charitable objectives.

Designated funds represent amounts which have been put aside out of unrestricted funds to meet specific purposes. At the discretion of the Trustees, they can be transferred back into general funds.

Restricted funds represent income which is allocated by the donor for specific purposes, as the terms of the grant, or donation, or bequest. These are explained in more detail within the Trustees' report and on page 10 of the financial statements.

2.3 Incoming Resources

All voluntary giving is included in the financial statements for the period in which it is received.

All other income is generally recognised when it is receivable.

Taxation

The Charity is potentially exempt from taxation in respect of income to the extent that such income and gains are applied exclusively to charitable purposes. No provision for taxation has been made in these financial statements.

2.4 Resources Expended

Resources expended are recognised in the period to which they incurred and include any attributable VAT, which cannot be recovered. They are allocated to the particular activity to which they relate.

As most of the management and activity of the charity is carried out by volunteers, this intangible cost is not included within the financial statements as this voluntary contribution to the charity is incalculable.

2.5 Cash at Bank and in Hand

Monies are not held in segregated accounts, but for the sake of this financial statement the total of each account is allocated appropriately over the various funds.

Page 8

Charity Number: 1207220

C.S.Cafe

Financial Statements Year Ending 31st December 2024 - Notes to the Accounts

Unrestricted Funds that may be used by the charity for any of it's ordinary purposes.

Further Analysis of Receipts and Payments
Receipts
CAF Donations
Donations Monthly (Gift Aid)
Donations (Individual)
Donations from Organisations
Donations Monthly (Non Gift Aid)
IOW Council Community Grant (General)
Wight Aid Grant
Total Donations & Grants
Fundraising
Income from sales of donated books/clothing etc.
Wingo Bingo
Total Fundraising
Total Receipts		 General Fund
1,530.00
2,097.00
3,396.38
2,294.18
454.00
15,956.61
500.00
26,228.17
1,646.43
2,509.26
1,010.75
5,166.44
31,394.61
Receipts 2024
Expenditures
Cost of Charitable Activities
Cafe expenses
Cooking workshops and Bereavement Sessions
Grant Equipment - Soup Makers etc.
Sessional Project Workers
Fundraising Costs
Admin & General Support Costs
Admin & Support Costs
Computer/Software
Stationery, Postage and Printing
Governance
Legal compliance (DBS Check)
Bookkeeping & Accountancy
Resources Expended
Advertising/Project Promotion
Equipment Expensed
Membership/Subscriptions
Repairs & Renewals
Total Payments		 General Fund Payments General Fund Payments
142.35
3,762.80
7,894.80
1,008.07
99.71
12,907.73
4.60
98.40
99.22
202.22
21.00
1,119.75
1,140.75
1,286.93
1,040.37
120.00
118.70
2,566.00
16,816.70

2024

Page 9

Charity Number: 1207220

C.S.Cafe

Financial Statements Year Ending 31st December 2024 - Notes to the Accounts

3
**cont. **		 General Fund Statement
Balance
General Fund
B/Fwd.
Monies transferred from C.S.Cafe Community Group
on CIO registration
4,934.15
Receipts
Payments
General Fund Total
4,934.15		 Receipts
in year
31,394.61
31,394.61		 Payments
in year
16,816.70
16,816.70		 Fund
Transfer
0.00		 Balance
c/fwd.
19,512.06

4 Designated Fund Statement for Year Ended 31st December 2024

Designated Funds represent unrestricted funds set aside for specific designated purposes, at the discretion of the trustees they can be transferred back into general funds. These funds represent income and expenditure on running group activities and the community pantry.

Receipts and Payments for the year ended 2024, Designated Fund

Receipts
Donations (Individual)
Donations from Organisations
Income from Group Members (Activities)
Pantry Membership £5 per week
Wonde Vouchers Redeemed
Total Receipts for Designated Funds
Payment Expenditures
Groups
Group Activities Expenditure
161.20
Pantry Food Expenditure - Other grants
-
Card Fees (Square)
-
Pension (Employer Cost)
-
Staff Wages
-
Membership/Subscriptions
-
161.20
Total Payments for Designated Funds
Balance
Designated Fund Statement
B/Fwd.
Receipts
Payments
General Fund Total
0.00		 Groups Pantry
-
1,500.00
0.50
127.48
6,663.00
1,583.36
9,874.34
10,035.54
Receipts
in year
13,424.54
13,424.54
Payments
in year
10,035.54
10,035.54		 Groups
Pantry
-
164.18
200.00
-
1,024.79
-
-
9,615.57
-
2,420.00
1,224.79
12,199.75
13,424.54
Fund
Balance
Transfer
c/fwd.
0.00
3,389.00
Designated Funds

C.S.Cafe

Page 10

Charity Number: 1207220

Financial Statements Year Ending 31st December 2024 - Notes to the Accounts

5 Restricted Fund Statement for Year Ended 31st December 2024

Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust, bequest, or donations and grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds.

C.S.Cafe received funding from the Isle of Wight Council towards food costs for the Community Pantry, to provide household support. HIWCF, provided a grants during 2024, towards pantry food expenses and staff support costs. Sovereign Housing provided a grant towards support costs for sessional projects.

Monies transferred from C.S.Cafe Community Group
on CIO registration
HIWCF Grant
HIWCF Grant Staff wages
HIWCF Grant _ Pantry Food Expenditure
Sovereign Housing
Sovereign Housing Grant - Sessional Project workers
IOW Council Household Support for Community Pantry
IOW Council Household Support Grant - Pantry Food
IOW Council Household Support Grant - Staff wages
Totals for Restricted Funds
Grants		 Balance
b/fwd.
7,401.21

7,401.21		 Receipts
in year £
6,702.11
2,535.00
34,272.00
43,509.11		 Payments
in year £
4,500.00
2,202.11
2,535.00
19,706.80
1,313.60
30,257.51		 Fund
Transfer
0.00		 Balance
c/fwd.
0
0
13,251.60
20,652.81