## 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:
- advancing in life and helping young people by developing their skills, capacities and capabilities to
- enable them to participate in society as independent, mature and responsible individuals.
- advancing education
- relieving unemployment
· 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:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
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**
- **3 General Fund Statement for Year Ended 31st December 2024**
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**|
|---|---|---|---|---|---|---|---|