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2024-10-31-accounts

COMMUNITY KITCHEN HEAFTY. H014E-CO'OhEP fOOP fOF ALL ANNVAL pEfoFT ANP FINANCIAL 5TATEMENT% YEAF ENPiN(4 31 OCTO&EF 202X EfyiSTEFEP WITH THE cHAFiT¥ COMMi59iON, Nu¥￿EF 1201118 ,41 r

Oup COMMuhJiTY oup PEpFopMAhJCE HOW WE po IT CONTENTS Fi￿￿N((AL 5TATEMEhJT5

Trustees

• David Charles CROSS (Treasurer), founding trustee • Harriet Fay LANGSBURY , appointed by trustees 19 June 2024 • Jonathon William MAY (Chair), founding trustee • Melanie Rosalie OLDHAM (Designated Safeguarding Lead), founding trustee. • Molly THOMAS , founding trustee CIO Registered Name: Community Kitchen Glos CIO CIO Working Name: Community Kitchen Glos Charity Commission Registration Number: 1207428

Principal Office Harvey Centre Main Road Minsterworth GLOUCESTER GL2 8JH

Bankers NatWest 21 Eastgate Street GLOUCESTER GL1 1NH

Operational Site St John Northgate Hall St John’s Lane GLOUCESTER GL1 2AT

Insurer Zurich Insurance Company Ltd

SECTION I / OUP COMMU￿(Ty .*

WELCOME! 4 WOFP f FOM OUF TFU%TEE e•OAFGI On behalf of all the trustees, I would like to say how proud we are to pres t here the first annual report for Community Kilchen Glos, ouilining the achievements we have made and the journey we have been on in our first 12 rnontKs as a &'mall, volunteer-run, charity- In pulling logpther this report, we have been reminded just how far we have come and how much we ave accomplished,rf the support of our inspiring volunteers and exceptional partner5/dcross our city of Gloucestershire. Without our team of dedicated and passionate vol￿. ￿erS iving up their valuable time each week, and wiihoul our knowledgeable aryd cothmitted partners lending us their support, we would not havq.delivered the resuhs for our co munity as set oul over the next pages, so we would like to dedicate this to them. Community Kitchen Glos slarted, 12 months ago as an idea of what a community supporting each other and sharin a meal together could look like. and as we reflect now at wbat wé have created and al the feedback of our guests and our volunteers, we could not be prouder,J of whal we are doing together in our city- I cannol wait for ihe year ahead and to b& ai ihis point a9ain in 12 months, looking at what else we have managed together. OLL¥ THOfvIA5 . TFUSTEE

ly. THE ANNUAL TRUSTEE REPORT The Community Kitchen Glos trustees present their report with the financial statements of Community Kitchen Glos for the period ending 31 October 2024. Community Kitchen Glos was registered with the Charity Commission for England and Wales as a charitable incorporated organisation (CIO) on 13 March 2024 and its current constitution is dated l March 2024. Community Kitchen Glos trustees review the progress, aims and objectives of the charity each year to ensure we are delivering for our beneficiaries in line with our charitable purposes. This report looks at what the charity has achieved in the reporting period up to 31 October 2024, reflecting on the successes and impact we have had. The review highlights what we have achieved and also ensures the charity trustees remain focussed on the aims, objectives and activities for the future year, aligning them carefully with our charitable purposes.

OUR VISION, MISSION & CHARITABLE PURPOSE oup Vi5iOhl A world where everybody has access to healthy, hearty, home-cooked meals and has a supportive community around them. oup Mi55iO At Community Kitchen Glos, our mission is to ensure that everyone in Gloucester can access healthy, hearty, home-cooked meals. We are dedicated to addressing food insecurity and creating a supportive, compassionate community, treating all individuals with dignity, respect and kindness empowering both our guests and volunteers to thrive. oup CH4piTAFLE PupP05E5 1.The relief of poverty or financial hardship in Gloucester through the provision of nutritious meals, practical advice, and signposting to relevant services. 2.The promotion and enhancefflent of human health through providing information and advice in relation to healthy eating and nutrition.

OUR FOUNDING PRINCIPLES: I.￿E AFE FUN f O COMMUNITY. ANP WE AfiE FVN S¥ OUF COMMVNITY. 2. WE %urroFT THOgE IN OVF CITY THAT ExfEFiENCE fOOP iNSECVFiTY. 3. EVEFYONE SHOVLP HAVE ACCES5 TO HEALTHY MEALS. 5HAFEP WITH fFiENP5. We believe everyone deserves regular access to balanced, nutritious, home- cooked meals surrounded by friends or Family. For those facing homelessness, isolation or financial challenges, we provide this food in an inclusive, joy- filled community, making this a reality for everyone in our city. We create a space where people in Gloucesler can come together to share food and support each oiher. Our leam will always be led by local volunleers, committed to meeling the needs of their community. We ensure that anyone in Gloucesler can access a hot, thr￿OurSe meal at least once a week. By partnering wilh local charities, we tackle food insecurity and connect individuals to additional services that can give Ihem the best suited support. X.EVEFY f EFSON WILL &E TFEATEP WITH EQVAL FESfECT. Pi(4NiTY ANP KiNPNES5 5. OVF COMMUNITY EXISTS fOF THE (4OOP 01 OUF VOLVNTEEF? TOO. At Community Kitchen Glos, every person - guest, volunteer or supporter - will be treated with equal dignity and respect. We offer a space without judgement, where everyone is welcome and will be treated with kindness. We prioritise the well-being of our volunteers, creating a supportive environment where they can thrive. We offer rewarding experiences and skill development in an inclusive and joyful atmosphere that creates strong bonds and positive social interactions.

“Food is an essential for life; it is not an option. It plays a vital role in the health and wellbeing of individuals and communities.”

The ‘Nourishing Gloucester’ report, Gloucester City Council & Gloucester Gateway Trust, 2023

We love our city and the incredible people that live here, but we also acknowledge the challenge we have with deprivation in the centre of Gloucester and the impact this has on food insecurity and the overall well being of Gloucester’s residents.

In the 2019 Index of Multiple Deprivation (IMD), 9 areas within our city rank in the most deprived 10% in the Country. The neighbourhood we run Community Kitchen in (Westgate 5 LSOA) is ranked in the most 5% deprived.

In Gloucester last year;

• 15% of adults struggled to access food

• Demand for emergency food support 50% increased by over

The ‘Nourishing Gloucester’ report, Gloucester City Council & Gloucester Gateway Trust, 2023

Community Kitchen are proud to operate as part of a network across Gloucester providing free or subsidised meals and we work collaboratively with a number of these to ensure we effectively support our community. Many other providers operate during the day and focus on reducing hunger. Community Kitchen Glos aims to complement these services, with a focus on nutritious, homecooked meals and allowing people to enjoy this in a joy-filled atmosphere with a strong sense of community. We are ideally placed to address the recommendation of the Nourishing Gloucester report to immediately “ improve access to affordable healthy and nutritious food for those affected by food insecurity. ” The report also recognises the social value of the provision of food and the benefit in “offering good affordable nutritious food, and the opportunity to eat and chat with someone. ”

In our first year of operating, Community Kitchen Glos is proud to have served food to, and enjoyed conversations with, a rich variety of guests from across Gloucester with a multitude of reasons for coming to eat with us. We enjoy the company of between 50-70 guests for our sit-in meal each Monday and a further 1520 guests arrive to make use of our take-away service instead.

Some of our guests are in temporary accommodation with extremely limited cooking facilities and some are “roughsleeping” meaning they have no cooking facilities at all. Both situations make access to warm, cooked, nutritious food extremely difficult. Some of our other guests do have access to cooking facilities but may still live in deprived circumstances so come for the community and a chance to enjoy a meal with their friends and our volunteers, in a way they may not get to during the rest of the week.

We do not operate on referrals, so our door is always open to anyone in Gloucester that needs us each Monday. We have many regular guests every week, with whom we have a brilliant relationship. Where required we are able to support guests with signposting to the additional services that they may need.

“Everyone has the right to a standard of living adequate for the health and wellbeing of themselves and their family, including food…” United Nations Universal Declaration of Human Rights Article 25.

WHAT OUR GUESTS HAD TO SAY 'wHAT YOV PO fOF VS IS OVTSTANPiN&. i (AN'T THANK YOV ENOUf4H. THE VOLVNTEEFg AFE NON-IVPfyEMENTAL. WHOEVEF THEY sfEAK TO. "YOU MARE VI fEEL LIKE fAFT Of A COMMVNITY" "HAViNf4 TlliS f4UAFANTEEP J- COUFSE MEAL MEANS i CAN &UiLP THE FE?T Of THE fOOP IOF THE WEE AFOVNP IT ANP MARE 5VFE t HAVE ENOVf4H TO EAT." 'YOV'FE LIKE fvIy f AMILY IT'S A FEAL COMMVNITY. "UNTIL COMiNf4 HEFE i HAPN'T HAP A 3 COUFSE MEAL SINCE 2010. THE fiFST TifvlE i (AME ANP HAP A J COVFSE MEAL i WAS ALMOST f>FOUf4HT TO TEAF%.' FEALLY ENJOY SEEiNf4 EVEFYONE ANP SEEiNf4 ALL THE VOLVNTEEfi% fEELI LINE MY fAMiL¥' "THI5 15 THE ONLY fLACE WHEFE WE CAN SIT POWN ANP MEET WITH fFiENPS. "IT'S %vcII A fFiENPLY ATMOSfHEFE - FEALLY WELCOMiNf4"

OUR VOLUNTEERS 000 TEAM OF XO VOLuhJTEEp5 HAVE (4iVEN US <00 EVENiNf45 ' 4prY. ¥14W What our Volunteers had to say... "i LOVE WOFRiNf4 WITH YOV ALL ANP HAVE fOFMEP TFVE fFiENPIHifs WHi(H i'm 50 ¢4FATEfUL fOF" Rsck "COMMVNITY NITCHEN HAS fyFEAT fFiENPLiNE55 TOWAFPS EVEFY NEW VOIVNTEEF ANP MAfiiNfy THEM fEEL fAFT Of THE TEAM" -iT'S A (4FEAT iNiTiATiVE THAT i IEEL fA55iONATE ASOVT ANP i fEEL IT MAKES A WONPEFfVL PiffEFENcE"

OUR VOLUNTEERS OVF VOLVNTEEFI AFE THE &AcK&ONE Of COMMUNITY KITCHEN. (4iViNf4 vr THEIF TIME fOF OTHEFS. Y 41...x'*4P

As an entirely volunteer-run organisation, every achievement at Community Kitchen Glos has been made possible by a volunteer. Every meal planned, prepared and served, every supportive conversation over a cup of tea, every word of background policy or procedure or grant application, every single thing we do, is possible because of our incredible team of volunteers.

In the last 12 months, 56 people have registered with us as volunteers, completed an induction and spent at least 3 hours volunteering with us. We currently have a team of 40 regular, active volunteers and some of the most committed of these have each given us between 200-300 hours of their time in the past year.

We were also proud to be identified as a successful volunteer organisation by Gloucestershire VCS Alliance who published an article on their digital volunteer recruitment platform, GoVolunteerGlos, about our approach to volunteer recruitment and management.

The total contribution of volunteers over this reporting period averages at just under 15 volunteers per community meal and over the reporting period we have served 43 community meals from December to October totalling just under 2600 hours of volunteer time.

We strongly believe in the power of community, the benefits to every member of that community in coming together to support each other. We have seen the very real benefits and rewards our volunteers have gained in giving their time to us. One of Community Kitchen’s founding principles is that we exist for the good of our volunteers too, creating the environment they need to thrive, providing training, opportunities and a support network. Just as our rich mix of guests arrive with their varied reasons to come and eat at Community Kitchen, so too do our volunteers find us for a variety of individual reasons.

We have volunteers passionate about the cause and eager for a way to participate in their community, we have volunteers who have used Community Kitchen as a way to get back into paid work. We have provided kitchen experience to those seeking it, pairing people with our experienced chefs, and we have provided volunteering experience to under 18s seeking it for CVs. We have seen the real transformation in many volunteers as they develop confidence, skills, and create strong relationships with other volunteers.

“The best way to find yourself is to lose yourself in the service of others”

Mahatma Gandhi

Our fantastic team of dedicated chefs work with the food we have donated each week to create an exciting 3-course menu that is different every Monday for our guests. Our food is home-cooked, and our meals aim to be full of vegetables to create a meal that is balanced and provides nutrition for our guests.

We are so lucky to have such talented chefs on our team! Some of our recent meals include...

HAT oup fjuE5T5 54iP AFOUT oup FOOP "YOU CAN TELL IT'S NUTFiTiOUS ANP H014E COOKEP" 'iT TASTES HEALTHY ANP f4OOP QVALITY. •v "THIS IS &ETTEF ITHAN THE fOOP i HAVE IN THE FE%T Of THE WEERI SECAUSE WE (AN %iT POWN ANP FELAX"

SECTION 2 / oup fEPFopMA￿CE .*

Performance Indicators

At Community Kitchen Glos, we are keen to ensure we are delivering for our community and regularly monitor our performance. We monitor our general performance on a weekly basis by looking at:

Objective for 2024

1) To establish Community Kitchen Glos as a legal entity, operating weekly, providing free meals to anyone experiencing financial insecurity, in line with our charitable purposes.

Key Results

We established Community Kitchen Glos in October 2023, trialled its operation in December 2023 and started full operations on 8 January 2024. Since starting full operations, we have opened every Monday, operated by a team of volunteers, and served a three-course meal to an average of 70 guests each night. In total, we have served over 3000 three-course meals to our community through 2600 hours of volunteer time.

We successfully registered as a CIO in March 2024, meaning we qualified for corporation-tax exemption for the reporting period. Before this, as a CIC, we were likely to have incurred a significant corporation tax bill. We are absolutely thrilled to retain these funds for our community meals.

Objective for 2024

We will open every single Monday from January 2024 and serve a 3-course meal, for free, to anyone that needs it.

Key Results

From 8 January through to 31 October we opened every Monday evening and served a 3-course meal to our guests. We never had to turn anyone away or close our doors due to lack of funding, food or volunteers. Everyone who came to us on a Monday was provided a 3-course, home-cooked meal.

Objective for 2024

We will serve meals that represent the best of hearty, home cooked food. We will create a warm, safe environment that allows guests to enjoy a community and conversation with friends.

Key Results

Our team of head chefs have served home-cooked meals, full of vegetables and meals made from scratch. Examples include; Butternut squash & chickpea Korma, Vegetable Shepherd’s Pie, Red Lentil and Squash Daal, Vegetarian Chilli, Broccoli & Cauliflower Soup, Veggie Sausage Casserole, Cheesy Vegetable Pie and many others.

Guest feedback collected as part of an annual survey;

“You can tell it’s nutritious and home cooked”

“It tastes healthy and good quality”

“This is the only place where we can sit down and meet with friends.” I feel like Community Kitchen is a safe environment for me to eat”

Objective for 2024

Create a volunteer team with these principles, ensuring each volunteer is given a thorough induction with our values and all Community Kitchen volunteers understand the importance of seeing all people as equal individuals, not “the hungry”.

Key Results

Every volunteer receives a thorough induction on their first time volunteering with us where they have the values of Community Kitchen Glos explained.

Guest feedback collected as part of an annual survey; “You don’t treat us like second class citizens” “You make use feel like part of a community”

“The volunteers are non-judgemental, whoever they speak to.” “You make us feel like part of the family”

Objective for 2024

Create a welcoming and supportive environment for volunteers, creating positive social interactions for the team.

To develop training and resources that give our volunteers everything they need to feel empowered.

Key Results

Volunteer Feedback collected as part of an annual survey;

“I love working with you all and have formed true friendships”

“The volunteers are all really nice and helpful …. a really rewarding way to spend the evening.”

“Community Kitchen has great friendliness towards every new volunteer and making them feel part of the team”

We have developed a comprehensive induction for volunteers including a “buddy” system for their first meal volunteering. Experienced volunteers develop our recipes and participate in active discussions about the quality and nutritional content of our food.

As a small, dynamic organisation we expect to develop our objectives as the year progresses, but our initial objectives for the year starting 1 November 2024 will be:

CK Founding Princi le p

Objective for 2025

1. We are run for our community, and we are run by our community.

CK Founding
Principle		 Objective for 2025
3. Everyone should
have access to healthy
meals, shared with
friends.		 •
Develop a team of chefs, trained and empowered to create meals that are home cooked and healthy. Begin work
to understand and measure the nutritional content of our recipes to ensure we’re supporting our guests with an
evidence-based approach to the nutritional content of our food.
•
Continue to develop the community feeling and atmosphere we have created. Provide additional training for
volunteers on how to de-escalate guest conflict to keep our community safe.
4. Every person will be
treated with equal
respect, dignity and
kindness.		 •
Develop mechanisms to allow guests, alongside members, a greater say in how we run Community Kitchen giving
them the sense of agency which so many guests have told us they lack.
•
Further develop our training and induction process for volunteers to allow them to feel confident supporting
guests through safeguarding training and encouraging meaningful conversations with guests.
5. Our community
exists for the good of
our volunteers too		 •
Work with the Charity Commission to investigate the possibility of adding a charitable purpose to the Constitution
of Community Kitchen Glos which allows us to support volunteers as a primary purpose of our charity, rather than
an ancillary benefit of the work we do.

SECTION 3 / HO￿￿EpO(r .*

The current trustee board has five trustees, four of whom were the founding trustees of the CIO. The fifth trustee was appointed from the membership of the CIO by the existing trustee board after advertising a vacancy to members. The CIO is bound by its constitution to have between three and six trustees but aims to typically have a board of five trustees to balance swift decision-making with collective leadership.

At the 2024 Annual General Meeting (AGM) of the CIO, all of the current trustees will retire, and the members of the CIO will elect up to five trustees in a secret ballot, these trustees will then serve for up to 3 years.

At each subsequent AGM, at least one third of elected trustees and all appointed trustees, will retire and elections will take place for the vacant trustee posts. The trustees who run for election must be members of the CIO and must be supported by an existing trustee before they can nominate themselves for election to the trustee board. Existing trustees may stand for re-election once they retire in line with this process.

All volunteers with Community Kitchen are currently offered;

There is work underway to provide training to all volunteers on;

All members of community kitchen are then offered additional training as:

The trustee board does not operate formal subcommittees but aims to involve the full membership in the work of the board. The trustee board is in the process of formalising ‘working-groups’ of members, each led by a trustee, that will consider the following aspects of management of the CIO:

Many of the challenges experienced by a large percentage of our guests (Community Kitchen’s beneficiaries), such as homelessness, addiction, mental health difficulties, and severe financial insecurity, mean that it would likely be challenging for them to serve effectively on a trustee board. It therefore becomes imperative that the Kitchen’s trustees and governance model represent the guests in decision-making with an informed, nuanced and current knowledge of the challenges they face. We designed our governance model to explicitly put the needs of our guests at the heart of our decision making by ensuring the entire volunteer workforce, including trustees, are part of that same community and share a common view on how we take our community forward.

Like many small, entirely volunteer-run charities, the CIO’s trustees are effectively “executive trustees” who perform operational leadership roles in the CIO. To ensure these trustees are accountable for the performance of the CIO and its work with beneficiaries, the trustees are accountable to CIO members, all of whom are regular volunteers in operational roles working with our guests (beneficiaries). This model functions in a similar way to an employee-owned cooperative. Trustees and members are all required to volunteer regularly in operational roles and in direct contact with guests to ensure that the needs of beneficiaries are always at the forefront of the trustees’ minds during corporate decision making and that everyone feels part of the same community.

Membership at Community Kitchen Glos is open to anyone who makes a commitment to furthering the purposes of the CIO through regularly volunteering with us. The current policy of the trustees is to routinely approve membership for registered volunteers after they have volunteered for the CIO for 8 meals where they interact with our guests.

The members of the CIO are the volunteers who are closest to our guests (beneficiaries). Many of our members volunteer every week. The members have a diverse set of skills, experiences and perspectives. While members are not typically in the same situation as guests, many of them have life experience which allows them to understand and relate to some of the challenges that are faced regularly by some of our guests. Volunteering regularly also allows these volunteers to build rapport with our regular guests, understand their individual situations and use this understanding to make informed decisions about how Community Kitchen Glos can best serve its community.

The aim of the trustees is to involve the members in the decision making of the CIO as much as possible, however the only material matter which has been formally given to the members is the election process for trustees, through the approval of Constitution Rule on Elections (Rule 2). All other matters are at the discretion of the trustees as to the extent of member involvement. We have seen lots of active participation from members on a variety of matters and aim to be a highly participatory organisation with strong responsibility and accountability structures.

Community Kitchen Glos are proud to have a number of partner organisations across Gloucester who support us and allow us to provide the very best service for our guests. We work with charities and nonprofits across Gloucestershire that also aim to support similar beneficiaries to us. These include, but are not limited to:

We also work alongside, collaborate with and receive support from several other organisations that help us carry out the work of being a CIO. These organisations have supported us with finding funding or donations, improving our services and running our CIO to the highest standards. These include, but are not limited to:

The Trustees have ultimate responsibility for risk management and Community Kitchen Glos’ responses to risk. They are satisfied that appropriate systems and processes are in place to identify key risks and mitigate them. We manage risks at two levels:

Safeguarding risks are always managed at both a corporate and operational level The CIO actively maintains and reviews a safeguarding risk assessment at operational level and reviews the overall safeguarding risks at corporate level, in line with general risk management processes.

The CIO has a safeguarding reporting process which allows safeguarding concerns to be carefully managed with only those who need to know given access. Safeguarding is reviewed after every single meal at wash-up meetings and is a standing agenda item on every trustee meeting. All volunteers are offered and encouraged to take up formal safeguarding training and those who have done so can be easily identified with distinct uniforms, so all volunteers know who to talk to if they have a safeguarding concern. There are always at least two (usually many more) fully-trained safeguarding volunteers at every meal.

Community Kitchen Glos were proud to achieve the maximum five-star food hygiene rating at our first Environmental Health inspection by Gloucester City Council in 2024. We have a relentless focus on improving food safety processes and this is reviewed at the end of every meal at “wash-up meetings”. A more thorough review is undertaken quarterly, and food hygiene and allergen control is managed as both a corporate risk and as a set of operational activities.

The legal personality of Community Kitchen Glos has changed during this reporting period, and, because of this, it has had two different governing documents. The directors initially registered as a community interest company (CIC), limited by guarantee to allow us to stand the organisation up relatively quickly as we looked to step into a gap created by another charity leaving Gloucestershire. The directors of the CIC always intended to convert it to a CIO and started work on this in January 2024, leading to registration as a charitable incorporated organisation (CIO) two months later. The governing documents are as follows:

Both Rules are made in accordance with the CIO Constitution and were approved by a vote of all of the members who were present at the first General Meeting of the CIO, held on 5 July 2024.

Community Kitchen Glos is committed to delivering our service in line with the values we have as a charity, one of which is to be completely committed to sustainability and to make all decisions with this in mind. In 2024 we have taken meaningful steps to ensure we are as sustainable as possible, these include using all recyclable and biodegradable containers for our takeout service, replacing single-use items with multi-use options where possible such as replacing our chef’s hairnets with washable “skull-caps” and moving to digital solutions over paper based wherever possible. We also serve exclusively vegetarian meals which is a more sustainable option and supports the Climate Change Committee (CCC) suggested target for a 20% reduction in meat and dairy intake by 2030 to meet the UK’s greenhouse gas emissions targets as animal products have a significantly higher carbon emissions and land and water footprints.

To create a community in which every person truly feels they are welcome, it is imperative that Community Kitchen Glos are completely committed to the values of equality, diversity and inclusion. Community Kitchen Glos have a founding principle that “Every person will be treated with equal respect, dignity and kindness” and we must live this value in everything we do. In our first year of operation, we have taken steps to ensure our policies and processes are accessible, to ensure our volunteering opportunities are open to all and to evaluate the diversity of our volunteer team. As we look to 2025, we will continue to build Equality, Diversity and Inclusion into the remit of one of our formal “working groups” to ensure we continue to make Community Kitchen Glos a fair and inclusive community.

For the purposes of this report, “fundraising” covers the activity of raising funds for Community Kitchen both through donations and through grant applications. We have taken a diverse approach to finding funding during this reporting period, including:

Where we’ve raised funds through campaigning for donations, we have voluntarily adopted the Fundraising Code, as set out by the Fundraising Regulator, but have not registered due to the cost, given we are a very small charity. The grants we have received during the reporting period are detailed in the finance section and come from the following organisations:

Prior to accepting or applying for a grant, the requirements of the grant are carefully considered by the trustee board to ensure that they do not conflict with, nor divert attention from the purposes of the CIO as given in its constitution.

SECTION 4 / FifvJAhJCiAL 5TATEMEhJT51,,, .*

Income received for the reporting period from 13 March 2024 to 31 Oct 2024 was £14,174 of which £14,095 was made up of grants and donations including gift-in-kind. There were no trading activities.

Community Kitchen Glos was formed on 6 October 2023 as a CIC and converted to a CIO on 13 March 2024. For this reporting period the accounts may only show activity which was after the date of charitable registration. The reporting period is therefore a little over 7½ months long and the trustees were advised by the Charity Commission that this was a legislative requirement. The trustees have produced accounts for a full financial year covering the period when the CIO was a CIC, which are available on request. These full year accounts, which cannot be included here, were produced in line with the SORP and used merger accounting as a basis for the accounts.

Principal Risks to the CIO

Our Top-Five Corporate risks by both probability and impact are:

  1. During a meal or event, harm, abuse or neglect takes place which is not identified, reported or acted upon.

  2. Individuals who perform key functions associated with the CIO are lost (for any reason) and service is degraded or essential functions cannot be carried out.

  3. A guest, volunteer, visitor or other person is physically harmed during a meal or event leading to consequential action against the CIO.

  4. During a meal or event, food which is unsafe for human consumption is served leading to sickness or death of a guest.

  5. Our information systems are unavailable or compromised by negligence or malicious action.

The total funds the CIO held on 31 October 2024, was £13,791 which included restricted funds of £8,452. The amount of general unrestricted reserves (excluding Fixed Assets) on 31 October 2024, after making allowances for any restricted funds and designations, is £5,339. The reserves policy of the CIO is set to ensure that our work is protected from the risk of disruption at short notice due to a lack of funds whilst at the same time ensuring that we do not retain income for longer than required. The Trustees have determined that the CIO needs free reserves for the following purposes:

In the reporting period the CIO had an income of under £25,000 and is therefore not required to have its accounts inspected or audited under the Charities Acts. The trustees have reviewed the accounts in line with Charity Commission guidance CC32a and believe the CIO is continuing to meet or exceed all the relevant regulatory requirements.

The Trustees further determined that the CIO should be holding enough disposable cash reserves, equivalent to six months of unrestricted reserves forecast activity levels. The cash position on 31 October 2024 for unrestricted funds - £5,339 - is equivalent to over six months of cover of forecast expenditure. Accordingly the CIO has no material uncertainty for the period starting 1 November 2024.

Statement of Responsibilities of Trustees This report has been prepared in accordance with the second edition of the Charities SORP (Statement of Recommended Practice) FRS 102. The report has been approved by a vote of the members and trustees at the Annual General Meeting on 6 December 2024. The board of trustees which has approved this report also confirms that:

  1. The trustees are aware of the guidance from the Charity Commission on public benefit, routinely take this guidance into account when making decisions and have not knowingly departed from it;

  2. They have selected suitable accounting policies and then applied them consistently;

  3. They have observed the methods and principles in the Charities SORP (FRS 102);

  4. They have made judgements and estimates that are reasonable and prudent;

  5. They have stated whether applicable UK Accounting Standards and statements of recommended practice have been followed (subject to any material departures disclosed and explained in the financial statements - of which they are none);

  6. They have prepared the financial statements on a “going-concern” basis.

ACCOUNTS: STATEMENT OF FINANCIAL ACTIVITIES This period Prior period Restricted Unrestricted Totsl Restricted Unrestricted Total Note Income from: Dollations & Legacies 11,184 2,911 14,095 No prior year, first year of operation. Other trading activities Investments 58 21 79 Total Income 11,242 2,932 14,174 Expenditure on: Fundraising 57 57 Administration Charitable Activities Gloucester Community Meals 3.679 3,679 Total Expenditure 3.679 57 3,736

ACCOUNTS: STATEMENT OF FINANCIAL ACTIVITIES Net income (expenditure) lor the year: 7,563 2,875 10,438 Transfers between funds Net income (expenditllre) before other recognised gains and losses Reconciliation of funds: Total funds brought forward 7,563 2,875 10,438 890 2,764 3,654 Totsl funds carried forwards 8,453 5,639 14,091

ACCOUNTS: STATEMENT OF FINANCIAL POSITION This period Prior period Note Fixed assets Tangible assets No prior year, first year of operation. Investments Totals Current assets Debtors 807 Cash at bank and in hand 13, 600 Totals 14,407

ACCOUNTS: STATEMENT OF FINANCIAL POSITION Liabilities Creditors- amts falling due within one year (376) Provisions for liabilities Totals (376) Net current assets 14,031 Net total assets 14,031 This period Prior period The lunds of the CIO: Restricted income funds 8,452 No prior year, first year of operation. Unrestricted income funds: General funds Designated funds 5.339 Totsl unrestricted funds 5,339 Total CIO funds 13,791

Accounts: Trustee Approval

The Statement of Financial Activities and Statement of Financial Position (Balance Sheet) have been approved by resolution at a meeting of the trustees on Thursday 21 November 2024. The accounts were subsequently approved by the members in attendance at the first Annual General Meeting of the CIO which took place at The Gloucester & District Irish Society on Horton Road, Gloucester on Friday 6 December 2024. Signed on their behalf by David Cross, Trustee & Treasurer, 6 December 2024.

For the year ending 31 October 2024

a) Statutory information

Community Kitchen Glos CIO is a charitable incorporated organisation (CIO) registered in England and Wales number 1207428. The registered office address is The Harvey Centre, Main Road, Gloucester GL2 8JH.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the CIO has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. Volunteer time is recognised in the annual report, not the accounts and can be found under the section entitled Volunteers.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the CIO which is the amount the CIO would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the year.

Where a donated gift is foodstuffs for the Gloucester Community Meals activity (provided we can use it to prepare community meals), it is measured in kilos and valorised using formula based on a ‘basket’ of typically donated food using retail prices. The value we have applied per kilo in this reporting period is £2.08

c) Public benefit entity

The CIO meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern. The accounts are relatively simple and the vast majority of commitments are paid in the same month they arise. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting year.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the CIO; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Currently the CIO only has one restricted fund which is for our Gloucester Community Meals activity. Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the CIO has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

i) Expenditure and irrecoverable VAT

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 is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration, comprising the overhead costs of the central function (which would include salaries, if the CIO employed anyone), is apportioned based on an estimate of aggregate time (hours), attributable to each activity.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid, net of any trade discounts due.

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

p) Creditors and provisions

Creditors and provisions are recognised where the CIO has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

q) Financial instruments

The CIO only has financial assets and financial liabilities of a kind that qualify as basic financial instruments as given in FRS 102. Basic financial instruments are initially recognised at transaction value (or historical value) and subsequently measured at their settlement value.

l) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £250. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates and methods in use are as follows:

r) Pensions

The CIO has no paid staff and therefore makes no pension contributions.

m) Investments in subsidiaries

The CIO has no investments in subsidiaries. If it did, investments in subsidiaries would be shown at cost.

NOTE 2 INCOME FROM DONATIONS 1310312024- 3111012024 Prior Year Restricted Unrestricted Totsl Restricted Unrestricted Total lllcome from donations: Gifts 4,348 2,911 7,259 Grants and donations from trusts and foundations 6,448 6,448 Gifts-in-Kind 387 387 Total Income 11,184 2,911 14,095 Gifts-in-kind largely comprises donated ingredients and cooking equipment.

NOTE 3 INCOME FROM TRADING ACTIVITIES 1310312024- 3111012024 Prior Year Restricted Unrestricted Totsl Restricted Unrestricted Total Income from other trading activities: Sales of merchandise Total Income

Premises Hire
Materials & Ingredients
Insurance & Compliance
IT & Telephony Costs
Total Expenditure (current year)		 Raising
funds
£
—
57
—
—
57		 Gloucester
Community
Meals
£
2,640
3,727
192
130
6,689		 06/10/2023-
31/10/2024
Total
£
2,640
3,784
192
130
6,746		 Raising
funds
£		 Gloucester
Community
Meals
£		 Prior Year
Total
£

Net income has no charges before it was stated (e.g. for depreciation, loss on fixed assets or inspection fees), so this table has been omitted.

Total

At 31 October 2024

£

Trade debtors

807

807

At 31 October 2024

Trade creditors

£ 376 

376

Total

NOTE 8 MOVEMENT IN FUNDS At13 March 2024 Income & gains Expenditure & losses Transfers At 31 October 2024 Restricted funds: Gloucester Community Meals 890 11,242 3, 679 8, 453 Total Restricted Funds 890 11,242 3,679 8,453 Purpose of restricted funds We only currently have one restricted fund. We anticipate that we will at some point have a restricted fund for activities related to advice about nutrition, in line with our second charitable purpose. At present we only deliver nutrition advice through the Gloucester Community Meals activity. Gloucester Community Meals. Community Kitchen Glos receives donations and grants specifically to spend on Community Dining in Gloucester City Centre, in line with the first purpose given in our Constitution. Any grants for this purpose are managed through this fund and are also tracked individually.