PEOPLE'S KITCHEN BELFAST
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 March 2023
Reglstered Charity in Northern Ireland {NIC108172)
Page | I

PEOPLE'S KITCHEN BELFAST
Financial Statements
Year ended 31 March 2023
Contents
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS................................................................................
TRUSTEES, ANNUAL REPORT IINCLUDING TRUSTEES. REPORT AND STRATEGIC REPORT)....................,...
TRUSTEES OF THE CHARITY.......................................................................................................................
REFERENCE AND ADMINISTRATIVE DETAILS...........................................................................................
STRUCTURE AND MANAGEMENT.............................................................,,.............................................
ACTIVITIES AND OBJECTIVES........................,.,.........................................................................................
ACHIEVEMENTS AND PERFORMANCE.... ................................................................................................,
PUBLIC BENEFIT STATEMENT......................................................................................... .....................,..11
FINANCIAL REVIEW............................................,...,........... . ..................................................................12
GOING CONCERN .. .
.12
RESERVES POLICY............................................................................,,,,.,,.....
.12
RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS............................,,...........................12
RISK REVIEW...................................................................................................
.13
FURTURE PLANS.
.13
INDEPENDENT EXAMINERS REPORT..............,.......,.,..
.15
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT).................17
BALANCE SHEET................................................................................................................,....,.....................18
NOTES TO THE ACCOUNTS..........................................................................................................................19

PEOPLE'S KITCHEN BELFAST
Year ended 31 March 2023
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration Number
NIC 108172
Trustees
Mr P Mccusker Chairperson
Mrs L Duffy Secretary
Mr T McQuillan Treasurer
Mr D McNairney
Manager
Mr P Mccusker
Registered Off ice
l Antrim Road
Belfast
BT15 2BE
Independent Examiner
Hopper & Co
Chartered Accountants and Registered Auditors
6 Doagh Road
Ballyclare
Co Antrim
BT39 9BG
Bankers
Ulster Bank
City Centre (Bl Branch
PO Box 232
11-16 Donegall Sq. East
Belfast
BTI SUB

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT
Year ended 31 March 2023
TRUSTEES, ANNUAL REPORT (INCLUDING TRU5TEES' REPORT AND STRATEGIC REPORT)
The Trustees present their report and the unaudited financi31 statements of the charity for the year
st
ended 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended
Practice (SORP) 'Accounting and Reporting by Charities, IFRS102 Section IA) in preparing the annual
report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in
notes to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102 Section IA), the charity's governing document, the Charities Act (Northern Ireland)
2008, Charities Act (Northern Ireland) 2013, The Charities (Accounts and Reports) Regulations
(Northern Ireland) 2015 and UK Generally Accepted Practice.
TRUSTEES OF THE CHARITY
The trustees who have served during the year were as follows..
Mr P Mccusker Chairperson
Mrs L Duffy Secretary
Mr T McQuillan Treasurer
Mr D McNairney
REFERENCE AND ADMINISTRATIVE DETAILS
The registered name of the charity is People's Kitchen Belfast, charity registration number: NIC 108172
Trustees
Mr P Mccusker Chairperson
Mrs C Megahey (Resigned September 2022)
Mrs L Duffy Secretary
Mr T McQuillan Treasurer
Mr D McNairney
Manager
Mr P Mccusker
Registered Office
l Antrim Road
Belfast
BT15 2BE

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March 2023
Independent Examiner
Hopper & Co
Chartered Accountants and Registered Auditors
6 Doagh Road
Ballyclare
Co Antrim
BT39 9BG
Bankers
Ulster Bank
City Centre IBI Branch
PO Box 232
11-16 Donegall Sq. East
Belfast
BTI SUB
STRUCTURE AND MANAGEMENT
The People's Kitchen Belfast began life as St Patrick's Soup Kitchen, in April 2017. The project started
with volunteers who wanted to support those experiencing homelessness and poverty, serving warm
drinks and sandwiches from a tea trolley in a doorway. The soup kitchen grew as the need in the City
was increasing and we had to enhance our services to respond to the need and now operate 7 days a
week.
People's Kitchen, Belfast has received approval by the Charity Commission Nl in July 2021 as a charity,
reference number NIC 108172.
People's Kitchen, Belfast conduct is governed by its Constitution.
The Board of Trustees is responsible for the policy and strategy of the charity along with the financial
and legal probity of the organisation and the appointment of members. The Board meets on at least a
bi-monthly basis and receives regular management and financial reports.
Members are recruited to ensure that representative skills and experiences are in place to deliver the
charity's vision and that the mission and objectives are achieved. There are two classes of membership,.
individual and; affiliate. Any person can apply for individual membership of the Company, providing they
are not an employee. Application to become an individual member is open to anyone and is subject to
approval of the Board of Trustees. Any organisation active within the area of benefit, whether voluntary
or statutory, which subscribes to the Objects of the Charity Can become an affiliate member. Potential

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March 2023
Trustees are considered by the membership and elected at a general meeting or Annual General
Meeting of the charity. The Trustees have the power to co-opt additional Trustees with particular skills,
who need not be members of the Charity.
The project is managed by a Volunteer Co-ordinator, supported by a series of Team Leaders who
coordinate and organise a team of trained and experienced Volunteers.
ACTIVITIES AND OBJECTIVES
Providing a safety net for people at vulnerable times our objectives include:
Engaging with people who are in need because of; loneliness or isolation,. food or fuel poverty;
homelessness or the risk of homelessness; people who are excluded from services or who are
destitute or who have other similar needs
Offering professional support and guidance provided by a team of trained and dedicated
volunteers
Creating 3 safe, warm, and welcoming place, available to all
Delivering food, clothing, sleeping bags and other essential services both within the premises
and through outreach
Committed to building a positive and life affirming environment, promoting confidence,
resilience and self esteem
Working together with professional partners to signpost people in need towards essential
accommodation and healthcare provider services
Supporting people onto paths out of poverty and homelessness towards independent living
Providing an open door to all people in need and treating everyone with equal respect and
dignity
How we achieve our objectives:
Homeless outreach- Our team responds to the needs of those who would be rough sleeping or
at risk of rough sleeping in Belfast, attending to their basic needs and working with all agencies
including Extern, NIHE, Belfast Trust and the PSNI to ensure those who require help are able to
access it
Food Bank- Our team responds to the needs of those who are in crisis and require sUPPOrt for
food and we operate two days a week for asylum seekers, for those who are living at home, or
those who are experiencing homelessness.
Drop in service- Every Friday and Saturday, people experiencing povertylhomelessness can get
access to a hot meal and emotional support and provided the opportunity to be referred to
additional services if required

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (cont'd)
Year ended 31 March 2023
ACHIEVEMENTS AND PERFORMANCE
We had a period where we provided our services from Farset International and supported those moving
into temporary accommodation through food, toiletries and emotional support, this was during Covid
and the wrap around support was crucial to those during this difficult time. Our food bank also
operated from there at this time and we continued to see increasing number present requiring support.
At times we struggled to secure funding and worried about the financial stability of the project and
without the generosity of the general public we would not be able to continue to provide all of our
services.
A number of well known personalities supported our work over the years such as Christy Moore,
Frances Black, Mary Black and Eamon Holmes. We were very thankful for their support which enabled
us to continue to provide a vital service to those in need.
We have taken the lead in organising a number of marches and events to highlight the increasing deaths
relating to drug addiction and mental health, we particularly were concerned about the amount of
deaths on the streets and the public joined us in calling for more joint up services and an increase in
access to services for those experiencing homelessness, addiction and mental health issues. Peoples
Kitchen took the lead also in organising a round table discussion with all political parties in Stormont
along with families who were impacted asking for their support to call for change. This work continues
with the "Empty Shoes" Lost Lives" campaign.
The project moved to l Antrim Road in March 2022 for our own base which also enabled us to enhance
our services and continue to help more individuals struggling with mental health, homelessness and
addiction problems. This involved a lot of work to bring it up to standard as we had to install a new
kitchen, walk in fridgelfreezer and make some changes to ensure it suited our needs.
We opened our own bank account which enabled us then to manage our finances
Our volunteers were provided with a lot of training which included first aid, naloxone and vulnerable
adults, our focus was always for the development of our volunteer team and we plan to offer more
training in the new year.
We have our own account with Access Nl which allows all the team to be vetted which is part of the
induction process.
Over the past number of year5 we have been able to support a number of individuals to access
rehabilitation in Liverpool and parts of England. It was fantastic to see the change with them as they
started recovery and some are now back volunteering at the project.

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (cont'd)
Year ended 31 March 2023
We have fifty volunteers that provide support across all of our services and give time to support those in
need, we couldn't do the work without the commitment and dedication of them all and we aim to focus
on more development in the new year with the team.
Throughout the year we have had a number of 3gencies/businesses that help support our work with
volunteering that include department for communities, Extern, Ulster Bank etc,.
they have been a life
line at times when the project was under extreme pressure.
The Peoples Kitchen supports a number of people who experience issues across Belfast and this is a
breakdown of some of the groups that access our services.
Addictions (drug/solvent/alcohol abuse)
Adult training
Asylum seekers/refugees
Children15-13 year olds}
Ethnic minorities
Ex-offenders and prisoners
General public
Hiv/aids
Homelessness
Interface communities
Learning disabilities
Men
Mental health
Older people
Parents
Physical disabilities
Sensory disabilities
Sexua l orientation
Specif ic area5 of deprivation
Tenants
Travel lers
Unemployed/low income
Victim support
Voluntary and community sector
Volunteers
Women
Youth114-25 year olds)

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (cont'd)
Year ended 31 March 2023
How the charity works
Accommodation/housing
Advice/advocacy/information
Counsellinglsupport
Educ3tion/training
General charitable purposes
Relief of poverty
Research/evaluation
Welfare/benevolent
The Peoples Kitchen Belfast has been able to run a number of initiatives looking at education and
working alongside local youth providers and have worked with over 2000 young people across the City
looking at prevention, empowerment and some of these young people have been able to secure
employment in the homeless sector.
In 2022 we worked with visit Belfast to deliver the, Changing The Menu. For Good which is a pioneering
project by Visit Belfast to raise funds and supplies for those experiencing food poverty in the city and
this also allowed us to educate the hospitality industry on the issues of poverty.
During lockdown and Covid our team helped deliver thousands of hot meals to those who were lonely
and hungry across the City, As well as a two course meal, the elderly and lonely are also being provided
with vouchers for gas and electricity to make sure they stayed warm. This was a really important service
to reach out to those people to say that'we are here to support you, and meet their basic need around
food but also to ensure that they are not going cold.
Particularly around winter months there can be an increase in deaths of people who are living in homes that
aren't warm, so it's important people are aware of what support is available for them through council and the
Housing Executive and through all those agencies,
One of the things we wanted to do was to get into the community and share that information but also bring a bit
of joyto them as well because they get a dinner, they get a dessert and this weekthey also got their own
handmade masks.
It was about reaching out to the people in the community who are isolated and feel detached from services.
Breakdown of numbers of those who have used the service since 2021,
Outreach contacts on the streets- 36,426
Food parcels- 186,425
Drop in meals- 26,545

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT {cont'd)
Year ended 31 March 2023
Those who used our Services benefited from the Peoples Kitchen a number of ways including,
Securing suitable accommodation for those at risk of street sleeping through an outreach
programme who also have the training to administer life saving medical treatment to those on
the street.
Provision of a drop in service for those at risk of homelessness and poverty to access advice and
support that they require.
Elevating poverty through the provision of food, clothing and welfare advice with a view of
ass1Sting the individual out of poverty and ensuring they have access to the appropriate services.
Liaising with the Belfast Trust and add iction services to sign post a nd refer those at risk of
substance misuse and self harm into support
Improve the lives of those who use our service to assist to a live a more independent and
healthier life.
Helping individuals sustain their tenancy and providing a multi agency approach to ensure
those who use our service receive tailored support to meet their needs.
Identify those at risk of homelessness and poverty to prevent them from reaching a crisis
situation and reducing the stress of those individuals. Benefits from the above purposes are
measured over time by the census, other regional housing and economic statistics, research,
studies and surveys along with regular and long term measures of health and wellbeing
measuring health equity and inequalities and government publications showing government
targets.
All volunteers have the professional training Peoples Kitchen Benefits are provided to those who
are homeless, Families in need, Asylum Seekers/Refugees, Those experiencing poor health and
addiction issues, Ex-offenders and prisoners, Ethnic Minorities, Unemployed/low income, Young
People, Older People, Victim Support, Isolated and lonely, People with physical and learning
disabilities and experiencing mental health problems.
Our team of volunteers have been working extremely hard over the past number of years to support
those in need and we couldn't do this without support from the public and businesses such as
Hendersons, PRM and those who continue to donate financially or give their time to support the
project.

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (cont'd)
Year ended 31 March 2023
PUBLIC BENEFIT STATEMENT
The Board of the People's Kitchen Belfast confirm that they have had due regard for the guidance
produced on public benefit by the Charity Commission for Northern Ireland, and are pleased to report
that during the year the charity has continued to provide public benefits through the
programmes and services we offer. In particular, the trustees consider how planned activities will
contribute to the aims and objectives they have set out.
Public Benefits:
Benefits from the Peoples Kitchen Belfast include,
Securing suitable accommodation for those at risk of street sleeping through an outreach
programme who also have the training to administer life saving medical treatment to those on
the street.
Provision of a drop in service for those at risk of homelessness and poverty to access advice and
SUPPOrt that they require.
Elevating poverty through the provision of food, clothing and welfare advice with a view of
assisting the individual out of poverty and ensuring they have access to the appropriate services.
Liaising with the Belf ast Trust and add iction services to sign post a nd refer those at risk of
substance mi5Use and self harm into support.
Improve the lives of those who use our service to assist to a live a more independent and
healthier life.
Helping individuals sustain their tenancy and providing a multi agency approach to ensure those
who use our service receive tailored support to meet their needs.
Identify those at risk of homelessness and poverty to prevent them from reaching a crisis
situation and reducing the stress of those individuals.
Benefits from the above purposes are measured over time by the census, other regional housing and
economic statistics, research, studies and surveys along with regular and long term measures of health
and wellbeing measuring health equity and inequalities and government publications showing
government targets.
In providing medical treatment for those using our services there is unattended risk for the
administration of Naloxone however this is rare and the benefits outweigh the harm.
All volunteers have the professional training Peoples Kitchen Benefits are provided to those who are
homeless, Families in need, Asylum Seekers/Refugees,
Those experiencing poor health and addiction issues, Ex-offender5 and prisoners, Ethnic Minorities,
Unemployed/low income, Young People, Older People, Victim Support, Isolated and lonely, People with
physica l and learning disa bilities, Mental hea Ith There is no private benefit from this is more than
incidental.

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March 2023
FINANCIAL REVIEW
The charity, s incoming recourse for the year amounted to £241,116 (2022: £175,201). Principal sources
of funding are from grants and donations. The outgoing expenditure for the year amounted to £170,106
12022 £105,653) The net incomings for the year amounted to £71,01012022: incoming £69,549).
The Charity is extremely grateful to all its donors, without whose support People's Kitchen Belfast would
not be able to run a number of its activities.
GOING CONCERN
The activities of the trustees are dependent on ongoing contributions from its members. The Trustees
are of the opinion that the trustees has sufficient resources at the date of 3pproval of these financial
statements to meet commitments which will arise in the year from the date of signing this report and
subject to the continuing support from members to fund on an ongoing basis the trustee's current
activities and other financial commitments.
RESERVES POLICY
The Trustees have considered the level of unrestricted reserves that it is appropriate to hold taking
account of current and ongoing commitments. It is the policy of the Trustees to hold between two and
six month's normal expenditure this equate to between £28,351 and £85,053. At the year-end
unrestricted reserves were £103,946 which represents a higher level of reserves. The Trustees, however,
consider it prudent to hold reserves at this level as the funding of its present activities is dependent of
the ongoing financial support of its funders.
RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Charity law 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 charity and of the incoming resources and application of
resources, including the income and expenditure, of the charity for that period. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (cont'd)
Year ended 31 March 2023
observe the methods and principles in the Charities SORP 2019 IFRS1021;
make judgements and accounting estimates that are reasonable and prudent,.
state whether applicable UK 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 charity will continue to operate.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act {Northern Ireland) 2008 and Charities Act (Northern Ireland)
2013 and Charities IAccounts and Reports) Regulations (Northern Ireland) 201S. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the
preparation and d issemi nation of financial statements may d iffer f rom legislation in other jurisdictions.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and procedures implemented
to manage identified risks. The principal risks are in relation to the likelihood of reputational damage
and financial risks associated with the expectation of ongoing financial support from funders. These
risks are mitigated by the Trustees regularly monitoring the various activities of the charity at stated
meetings and by reviewing available funding streams.
FURTURE PLANS
As we move into 2024 we hope to continue to develop the project and work on a 10 year strategic plan
looking at the long term future to ensure the sustainability and to ensure we are meeting the needs of
those who need our support. We are very thankful to all those who have support their support as we
couldn't do it without your help and support.

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (cont'd)
Year ended 31 March 2023
Disclosure of Information to Independent Examiner
So far as each of the trustees in office at the date of approval of these financial statements is aware:
there is no relevant information of which the charity's independent examiner is unaware; and
they have taken all the steps that they ought to have taken as trustees in order to make
themselves aware of any relevant information for the independent examination and to establish
that the charity's independent examiner is aware of that information.
Independent Examiner
Hopper & Co., have indicated their willingness to remain in off ice and a resolution for their re-election
will be proposed at the forthcoming Annual General Meeting.
Approved by the trustees at a meeting on
and signed on its behalf by:
Ll
Mr P Mccusker
Chairperson & Trustee
Mrs L Duffy
Secretary & Trustee

PEOPLE'S KITCHEN BELFAST
INDEPENDENT EXAMINERS REPORT
Year ended 31 March 2023
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF PEOPLE'S KITCHEN BELFAST
I report on the financial statements of PEOPLE'S KITCHEN BELFAST for the year ended 31st March 2023
which are contained within the 2023 Annual Report.
Respective responsibilities of trustees and Independent examiner
PEOPLE'S KITCHEN BELFAST 's trustees are responsible for the preparation of the financial statements in
accordance with the terms of the Charities Act (Northern Ireland) 2008.
PEOPLE'S KITCHEN BELFAST'S trustees consider that an audit is not required under section 65{21 lauditl
of the Charities Act (Northern Ireland) 2008 for the year and that an independent examination under
section 64{1} of the Charities Act (Northern Ireland) 2008 is required.
It is my responsibility to:
examine the accounts
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out under Section 65 of the Charities Act {Northern Ireland) 2008. An
examination includes a review of the accounting records kept by the Church and a comparison of the
financial statements presented with those records. It also includes consideration of any unusual items or
disclosures in the financial statements, and seeking explanations from the trustees concerning any such
matters. The procedures do not provide all the evidence that would be required in an audit, and
consequently I do not express an audit opinion on the view given by the financial statements.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
111 which gives me reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records in accordance with Section 63 of the charities Act (Northern
Ireland) 2008, and
to prepare financial statements which accord with the accounting records in accordance with
Section 64 of the Charities Act (Northern Ireland) 2008 have not been met; or
{21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
financial statements to be reached.

S Hopper FCA
Partner
Hopper & Co
IS-12-2c23

PEOPLE'S KITCHEN BELFAST
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2023
Note
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Income from:
Donations and legacies
Investment Income
Other
241,116
241,116
175,201
Total Income
241,116
241,116
175,201
Expenditure on:
Charitable activities
170,106
170,106
105,653
Total Expenditure
170,106
170,106
105,653
Net Income
Transfers between funds
71,010
71,010
69,549
Net movement in funds
Funds brought forward
71,010
69,549
71,010
69,549
69,549
Funds carried forward
16
140,559
140,559
69,549
All income and expenditure derive from continuing activities.
The statement of f inancial activities includes al I gains and losses recognised during the year.

PEOPLE'S KITCHEN BELFAST
BALANCE SHEET
As at 31 March 2023
Note
2023
2022
Fixed Assets
Tangible Fixed Assets
Total fixed assets
io
36,613
36,613
26,828
26,828
Current Assets
Debtors
Cash and cash equivalents
Total current assets
li
2,167
103,459
105,626
2,167
44,354
46,521
Credltors- amounts fallin8 due wlthln one year
Total credltors
12
1,680
1,680
3,800
3,800
Net Current Assets
103,946
42,721
Total net Assets
140,559
69,549
Funds of the charlty
Unrestrlrted funds
General funds
Total unrestrlcted funds
Restrlcted Funds
14
140,559
140,559
69,549
69,549
15
Total charlty funds
140,559
69,549
These financial statements were approved by the board of trustees and authorised for issue
on
and are signed on behalf of the board by:
r Paul Mccusker
Trustee
The notes on pages 19 to 29 form part of these financial statements.
181 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS
for the year ended 31 March 2023
I. ACCOUNTING POLICIES
General information and basis of preparation
People's Kitchen, Belfast is a charity registered with the Charity Commission Nl, reference number NIC
108172. The address of the registered office is given in the charity information on page l of these
financial statements.
People's Kitchen, Belfast conduct is governed by its Constitution
The charity constitutes a public benefit entity as defined by FRS 102.
Statement of compliance
The financial statements have been prepared in accordance with the accounting policies set out in
notes to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued
in October 2019 {FR51021, the charity's governing document, the Charities Act (Northern Ireland) 2008,
Charities Act (Northern Ireland) 2013 , The Charities (Accounts and Reports) Regulations {Northern
Ireland) 2015 and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity rounded
to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out
below. The trustees consider that these policies are suitable, have been consistently applied and are
supported by reasonable and prudent judgements and estimates.
FUND ACCOUNTING
The charity has various types of funds for which it is responsible, and which require separate disclosure.
A definition of the various types of funds is as follows:
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ibl revenue donations or grants for a specific charitable activity
intended by the donor. Where these funds have unspent balances, interest on their pooled investment
is apportioned to the individual fund5 on an average balance basis.

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
Unrestricted funds are funds which are expendable at the discretion of the Charity in furtherance of its
objectives, In addition to expenditure on activities such funds may be held in order to finance capital
investment and working capital.
Designated funds are general funds set aside by the trustees for use in the future.
INCOMING RESOURCES
All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably, and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of performance
before entitlement can be obtained, then income is deferred until those conditions are fully met or the
fulfilment of those conditions is within the control of the charity, and it is probable that they will be
fulfilled.
Voluntary income received by way of donations and gift is credited to revenue on a receivable basis.
The charity receives grants in respect of support services. Income from government and other grants are
recognised at fair value when the charity has entitlement after any performance conditions have been
met, it is probable that the income will be received, and the amount can be measured reliably.
If entitlement is not met, then these amounts are deferred. Revenue grants are credited to incoming
resources on the earlier date of when they are received or when they are receivable unless they relate
to a specified future period.
Other income represents income that cannot be reported under the other analysis headings provided
within the SOFA.
Incoming resources with related expendlture
Where incoming resources have related expenditure (as with insurance proceeds) the incoming
resources and related expenditure are reported gross in the SOFA.

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to
the resources.
Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they
relate.
{iv) Contractual income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold
or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming
resources when receivable.
Donated services and facllitles
These are only included in incoming resources (with an equivalent amount in resources expended)
where the benefit to the charity is reasonably quantifiable, measurable and material. The value place on
these resources is the estimated value to the charity of the service or facility received.
(vll) Investment Income
This is included in the accounts in the period to which it relates.
(vlii) Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. It is categorised under the following headings:
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery
of its activities and services for its beneficia ries and i ncludes salary costs, support service
expenses, and an apportionment of support costs;
Other expenditure represents those items not falling into the categories above.

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
Liability recognition
Liabilities are recognised where there is a legal or constructive obligation to make payments to third
parties, it is probable that the settlement will be required, and the amount of the obligation can be
measured reliably.
Governance costs
These are shown within charitable activities and include the costs of preparation and examination of
accounts, the costs of trustee rneetings and cost of any legal advice to trustees on governance or
constitutional matters.
Grants wlth performance condltions
Where the charity gives a grant with conditions for its payment being a specific level of service or output
to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided
the specified service or output.
(iv)
Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no
conditions to be met relating to the grant which remain in the control of the charity.
(v}
Support costs
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include off ice costs, governance costs a nd administrative payroll costs.
They are incurred directly in support of expenditure on the objects of the charity. Where support costs
cannot be directly attributed to particular headings, they have been allocated to cost of raising funds
and expenditure on charitable activities on a basis consistent with use of the resources. Premises
overheads have been allocated on a basis consistent with the use of the resources. Staff costs and
other overheads have been allocated based on time spent, per capita and activity.
Employee benefits
When employees have rendered service to the charity, sholt-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for
that service.
Value Added Tax
The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT.

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
ASSETS
Tangible Flxed Assets
The cost of tangible fixed asset5 15 their purchase cost, together with any incidental costs of acquisition.
Depreciation 15 ca Iculated so as to write off the cost of ta ngible f ixed assets, less their estirnated residual
values, on a straight-line basis over the expected useful economic lives of the assets concerned. The
principal annual rates used are as follows:
Office IT & Equipment
Kitchen Plant & Equipment
Motor vehicles
330A Straight line
20% Straight line
25% Reducing balance
In accordance with FRS102, assets under construction are not depreciated until such times as they are
available for use.
Where the recoverable amount of a fixed asset is found to be below its net book value, the asset is
written down to the recoverable figure and the loss on impairment is recognised in the SOFA.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investment assets are included at trustees, best estimate of market value.
Leases
Rentals payable under operating leases are charged to the SOFA on a straight-line basis over the period
of the lease.
Tax
The Charity benefits from various exemptions afforded by tax legislation. It is therefore not liable to
corporation tax on income or gains falling due within those exemptions. Recovery is made of tax
deducted from receipts under gift aid.
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material unceltainties exist. The trustees have considered the level of funds held and the expected level
of income and expenditure for 12 months from authorising these financial statements. The budgeted
income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a
going concern.
Judgements and key sources of estimation uncertainty
The followingjudgements including those involving estimates have been made in the process of
applying the above accounting policies that have had the most significant effect on the arnounts

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS Icont'd)
31 March 2023
recognised in the financial statements and that have a significant risk of causing a rnaterial adjustment
to the carrying amounts of assets and liabilities within the next financial year:
depreciation method and asset useful lives
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
2. DONATIONS AND LEGACIES
Unrestricted Restricted Funds
Funds
Total
2023
Donations and gifts
241,116
241,116
241,116
241,116
Unrestrlcted Restrlcted Funds
Funds
Total
2022
Donations and gifts
175,201
175,201
175,201
17S,201
3. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Deposit interest
24 | Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
4. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Other Income
5. CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restricted
Funds
Total
2023
Total
2022
Employment Costs
Direct Costs
Establishment Costs
Repairs and Maintenance
Profit on Disposal of Fixed Assets
Depreciation
Motor & Travel Costs
Sundry Expenses
Governance costs {note 6)
6,990
99,904
31,551
5,497
6,990
99,904
31,551
5,497
20,790
58,710
18,649
7,935
7,162
9,387
1,680
7,935
7,162
9,387
1,680
376
3,654
3,474
170,106
170,106
105,653
6. GOVERNANCE COSTS
Unrestrlcted
Funds
Restricted
Funds
Total
2023
Total
2022
Independent Examination fees
1,680
1,680
1,680
1,680

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
7. EMPLOYEES
Employment Costs
Total Funds
2023
Total Funds
2022
Wages and Sa laries {includi ng social security)
6,990
20,790
6,990
20,790
Number of Employees
The average number of employees expressed as full-time equivalents, during the year was;
Total
2023
Total
2022
Average number of employees
No Employees received total employee benefits (excluding pension costs} of more than £60,000
8. TAXATION
The charity is a registered charity, and as such is entitled to certain tax exemptions on income and
profits from investments, and surpluses on any trading activities carried out in the furtherance of the
charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes. The
charity is not registered for VAT and, accordingly, all their expenditure is inclusive of any VAT incurred.

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2023
9. TANGIBLE FIXED ASSETS
Fixtures
Motor
Vehicles
Fittings
Total
Cost
At beginning of the year
Additions
Disposals
At end of the year
12,000
15,204
17,569
27,204
17,569
12,000
32,773
44,773
Depreclatlon
At beginning of the year
Depreciation
Disposals
At end of the year
250
2,938
126
4,846
376
7,784
3,188
4,972
8,160
Net book value at beginning of the year
Net book value at end of the year
11,750
8,813
15,078
27,801
26,828
36,613
10. DEBTORS
2023
2022
Prepayments and accrued income
2,167
2,167
2,167
2,167
11. CREDITORS
2023
2022
Accruals
Creditors
1,680
3,800
3,800
1,680

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2023
12. FUND BALANCES
Fund
Balance at
start
Income
Expenditur
Surplus /
(Def icit)
Transfer
Balance at
end
Unrestrlcted Funds
General fund
69,549
241,116
1170, 1061
71.010
140,559
69,549
241,116
1170, 1061
71,010
140,559
Restricted Funds
Total
69,549
241,116
1170,1061
71,010
140,559
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restrlcted Funds
Funds
Total
2023
Fixed Assets
Net Current Assets
36,613
103,946
36,613
103,946
140,559
140,559
Unrestricted Restricted Funds
Funds
Total
2022
Fixed Assets
Net Current Assets
26,828
42,721
26,828
42,721
69,549
69,549

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2023
14. FINANCIAL COMMITMENT
No contracts had been placed for future capital expenditure at the balance sheet date
IS. ETHICAL STANDARDS
In common with many other organisations of our size and nature, we use our independent examiner to
prepare and assist in the preparation of the financial statements.
16. RELATED PARTIES
There were no related party transactions during the year12023.. £Nil).
291Page

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