PEOPLE'S KITCHEN BELFAST
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 March 2024
Reglstered Charity in Northern Ireland (NIC108172)
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PEOPLE'S KITCHEN BELFAST
Flnanclal Statements
Year ended 31 March 2024
Contents
CHARITY REFERENCE AND ADMINISTRATIVE DEfAILS... ....
TRUSTEES. ANNUAL REPORT (INCLUDING TRU5TEES' REPORT AND STRATEGIC REPORT)........................
TRUSTEES OF THE CHARITY.............. ...
REFERENCE AND ADMINISTRATIVE DEfAILS..............................................................
STRUCTURE AND MANAGEMENT........................ .
ACTIVITIES AND OBJEcfivES ........................-.-...................................... ...
ACHIEVEMENTSAND PERFORMANCE...
PUBLIC BENEFIT STATEMENT....................... ..
.10
FINANCIAL REVIEW........................................-...... . .. ..
.11
GOING CONCERN.......................................
.11
RESERVES POLICY...................... ... ...........
.11
RESPONSIBIUTIES IN RESPECT OF THE FINANCIAL sfATEMENTS..................................
.11
RISK REVIEW...................... .
.12
FURTURE PLANS.......................
.12
INDEPENDENT EXAMINERS REPORT......................
.14
STATEMENT OF FINANCIALAcfiviTY IINCLUDING INCOME AND EXPENDITURE ACCOUNT) .................16
BALANCE SHEEr................ .... . .
.17
NOTESTOTHE ACCOUNTS..
.18

PEOPLE'S KITCHEN BELFAST
Year ended 31 March 2024
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration Number
NIC 108172
Trustees
Mr P McCu5ker Chairperson
Mrs L Duffy Secretsry
Mr T McQuillan Treasurer
Mr D McNairney
Mrs H Connolly
Manager
Mr P Mccusker
Registered Office
l Antrim Road
Belfast
BT15 2BE
Independent Examiner
Hopper & Co
Chartered Accountants and Registered Auditors
6 Doagh Road
Ballyclare
Co Antrim
BT39 9BG
Banker5
Ulster Bank
City Centre (B) Branch
PO Box 232
11-16 Donegall Sq. East
Belfast
BTI SUB

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT
Year ended 31 March 2024
TRUSTEES, ANNUAL REPORT (INCLUDING TRUSTEES, REPORT AND STRATEGIC REPORT)
The Trustees present their report and the unaudited financial statements of the charity for the year
ended 31st March 2024. The trustees have adopted the provisions of the Statement of Recommended
Practlce {SORP) "Accounting and Reporting by Charities ' (FRS102 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 Kir*gdom and Republic of
Ireland (FRS 102 Section IA), the charity's governing document, the Charities Act (Northem Ireland)
2008, Charities Act (Northern Ireland} 2013, The Chartties (Accounts and Reports) Regulations
(Northern Ireland) 2015 and UK Generally AC￿pted 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
Mrs H Connolly
REFERENCE AND ADMINISTRATIVE DETAILS
The registered name of the charity is People's Kitchen Belfast, charity registration number: NIC 108172
Trustees
Mr P McCu5ker Chairperson
Mrs L Duffy Secretary
Mr T McQuillan Treasurer
Mr D McNairney
Mrs H Connolly IAppointed 13 December 2023)
Manager
Mr P Mccusker
Registered Office
l Antrim Road
Belfast
BT15 2BE

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT {conVd)
Year ended 31 March 2024
Independent Examiner
Hopper & Co
Chartered Accountants and Registered Auditors
6 Doagh Road
Ballyclare
Co Antrim
BT39 9BG
Bankers
Ulster Bank
City Centre (B) Branch
PO Box 232
11-16 Donegall Sq. East
Belfast
BTI SUB
STRucfuRE AND MANAGEMENT
The People's Kttchen 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 kltchen grew as the need in the City
was increasing and we had to enhance our servlces 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 Kltchen, Belfast condurt is governed by its Constltution.
The Board of Trustees is responsible for the policy and strategy of the charity along with the financial
and legal problty 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 experlences are in place to deliver the
charit¢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
TRusfEES REPORT (convd)
Year ended 31 March 2024
Trustee5 are considered by the membership and eletted at a general meeting or Annual General
Meeting of the charity. The Trustees have the power to Co-opt additlonal Trustees with particular skills,
who need not be members of the Charity.
The projett 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.
AcfiviTIES AND OBJECTIVES
Providing a safety netfor people at vulnerable times our objectives include:
Engaging with people who are in need because of. loneliness or isolatiori. food or fuel poverty;
homelessness or the risk of homelessnessi people who are excluded from service5 or who are
destitute or who have other similar needs
Offering professional support and guidance provlded by a team of trained and dedicated
volunteers
Creating a safe, warm, and welcoming place, available to all
Delivering food, clothln& sleeping bags and other essential services both within the premise5
and through outreach
Committed to building a positive and lrfe affirrning environment, promoting confidence,
resilience and self esteem
Working together with professional partners to slgnpost people in need towards essential
accommodation and healthcare provider ser4ices
Supporting people onto paths out of poverty and homelessness towards independent living
Providing an open door to all people in need and treating everyone wlth equal respett and
dignity
How we achieve our objectives:
Homeless outreach- Ourteam 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 wlth all agencies
including Extern. NIHE. Belfast Trust and the PSNI to ensure those who require help are able to
access it
Food Bank- This service provided a response to those experiencing food poverty and volunteers
worked hard to provide parcels throughout the week and making referral to the NBAP to help
assist individuals out of poverty.
Drop in service - Every Friday and Saturday, people experiencing poverty/homelessness 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 (convd)
Year ended 31 March 2024
ACHIEVEMENTS AND PERFORMANCE
The project continues to operate from l Antrim Road as our current main base and people who need
our help have become familiar with thi5 location. As the need continuesto grow, People's Kitchen wlll
respond to that need and look to develop new services. In time that may rnean looking for more suitable
premises.
We have continued to see an increase in the need for our services as numbers of those presentlng have
doubled in six months. we had to adapt and review ourteams to ensure we were able to contlnue to
provide an important service.
At times we struggled to secure funding and worried about the financial stability of the project and
without the gener05tty of the public we would not be able to continue to provide all of our services.
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 organislng a round tsble discussion with all political parties in Stormont
along with familles who were impacted asking for their support to call for change. This work continues
with the "Empty Shoes" Lost Lives" campaign. We continue with this campaigning through meeting
with government departments calling on better services for those experiencing hornelessness/addiction
problems.
Our volunteers are provided with regular training which includes first aid. naloxone dispensing and
working with vulnerable adults, our focus is always for the development of our volunteer team and we
plan to offer more training in the new year.
Over the past number of years, we have been able to support several individualsto access iehabilitstion
in Liverpool and parts of England. It was fantastic to see the change with them as they stsrted recovery,
and some are now back volunteering at the project.
We have over fifty volunteers that provide support across all of our services and give theirtime
generously 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 of our teams.
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PEOPLE'S KITCHEN BEIFAST
TRUSTEES REPORT (¢onVd)
Year ended 31 March 2024
Throughout the year we have had a number of agencies/businesses that help support our work with
volunteering that include Department for Communtties, Extern, Ulster Bank etc..
they have provided a
lifeline at time5 when the project was under extreme pressure.
The People's Kitchen supports a number of people who experience iSSLkes across Belfast, and we provide
services to people who are homeless or at risk of homeless including people experiencing addiction,
people who are seeking Asylum or are Refugees, ex-offenders and prisoner5, people from an Ethnic
Minority, including people from the Irish Traveller Communityi people with disabilities or mental health
concerns. people with HIVIAIDS. people living In poverty or deprivation, irrespective of community
location, including men, women and children, older and younger people, tenants and home owners,
virtims. We also provide advice and information on our work to the General Public, volunteers and our
partners in the voluntary and community sector.
As a charity, we offer advice/advocacy/information, aim to find or refer to accommodation/housing
provision, including emergency accommodation. though that is getting much harder: we provide
Coullsellinglsupport educatlon/training. general welfare/benevolent support. In oijr general charitable
purposes, we are seeking to help alleviate poverty. We participate in research and ev31uation of the
lived experience of homelessness when required.
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 2500 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. Our focus is on prevention and how we stop individuals from
experienclng homelessness.
Particularly aroijnd winter months, there can be an Increase in deaths of people who are living In homes
that aren't warm, so its important people are aware of what support 15 available for them through
Belfast City Council and the Housing Executive and through all those agencies who can provide
assistan￿ to stay lidarm.
One of the things we wanted to do was to get into the community and share that Information but also
bring a bit of joy to them. That is why we have a drop-in service every Friday and Saturday night because
our homeless visitors get a dinner, they get a dessert and they are warm and can soclalise.
People's Kitchen is about reaching out to the people in the communltywho are isolated and feel
detsched from services.

PEOPLE'S KITCHEN BELFAsr
TRUSTEES REPORT (confd)
Year ended 31 March 2024
The following is a breakdown of numbers of those people who have used the service during 2023124,
Outreach contacts on the streets- 21A40
Food parcels- 27,500
Drop In meals- 24,200
People who used our services benefrted from the People's Kitchen in several ways including,
Securing suttable accommodation for those at risk of street sleeplng through an outreach
programme who also have the training to administer lifesaving medical treatment to those on
the street.
Provision of a drop-in service forthose at risk of homelessness and poverty to access advice and
support that they require.
Alleviating 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 wlth the Belfast Trust and addiction services to sign post and refer those at r15k of
substance misuse and self-harm into support
Improving the lives of those who use our service to a55i5t to a more independent and healthier
life.
Helping indlviduals sustain their tenancy and providing a multi-agency approach to ensure those
who use our service receive tsilored 5UPPOrt to meet their needs.
Identifying those at risk of homelessness and poverty to prevent them from reaching a crisis
situation and reducing the stress of those individuals. Benefits frorn 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 trainin8 provided by People's Kitchen and our volunteers
benefit those who are homeless, Familles in need, Asylum Seekers/Refugees, those experiencing
poor health and addiction issues, Ex-offenders and prisoners, Ethnic Minorlties,
Unemployedllow income, Young People, Older People, Wictim Support, Isolated and lonelyi
People with physical and learning disabilÈties 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

PEOPLE'S KITCHEN BELFAST
TRUSTEE5 REPORT (conyd)
Year ended 31 March 2024
Hendersons, PRM and those who continue to donate financially or give their time to support the
project.
PUBUC BENEFIT STATEMENr
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.
Publlc Beneflts:
Benefits from the Peoples Kitchen Belfast include,
Securing sultable accommodation for those at risk of street sleeping through an outreach
programme who also have the training to administer life savlng medical treatment to those on
the street.
Provision of a drop in Servi￿ 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 wlth the Belfast Trust and addiction services to sign post and 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 provlding 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 ￿achIng a crisis
situation and feducing the stress of those individuals.
Benefts from the above purposes are measured over time by the ￿nsU5, 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 inequalitieg and government publications showing
government tsrgets.
In providing medlcal 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,
IOIPage

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March 2024
Those experiencing poor health and addiction i55ues, Ex-offenders and prisoner5, Ethnic Minorities,
Unemployed/low income, Young People, Older People, Victim Support, Isolated and lonely, People with
physical and learning disabilities, Mental health There is no private benefitfrom this is more than
incidental.
FINANCIAL REVIEW
The charity, s incoming recourse for the year amounted to £166,946 (2023.. £241,116}. Principal sources
of funding are from grants and donations. The outgoing expenditure for the year amounted to £203,910
12023 £170.106) The net outgoings for the year amounted to £36,964 (2023: incoming £71,010).
The Charity is extremely gratefijl 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 contributlons from its members. The Trustees
are of the opinion that the trustees has sufficient resources at the date of approval of these financlal
statements to meet commitments which will arise in the year from the date of signing this report and
subject to the continuing siJPPOrt from member5 to fvnd on an ongoing basis the trustee's current
activities and other financial commitments.
RESERVES POLICY
The Trustees have established a policy whereby the unrestrirted funds not committed or invested In
tangible fixed assets ('the free reserves,) held bythe charitytaking into account of current and ongoing
commitments. It is the policrf of the Trustees to hold between two and six month's normal expenditu
this equate to between £31,459 and £94,377. At the year-end unrestricted 'f ree, reserves were £80,694
and are within the target level of reserves. The Trustees, however, consider it prudent to hold reserves
at this level as the funding of its present artivities is dependent of the ongoing financial support of its
funders.
RESPONSIBILITIES IN RE5PEcf 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 whlch give a
true and fair view of the state of affairs of the charity and of the incoming reSoUr￿S and application of
11 I Page

PEOPLE'S KrrcHEN BELFAST
TRUSTEES REPORT {conYd)
Year ended 31 March 2024
resources, including the income and expenditure, of the charity forthat period. In preparing these
financial statements, the trustees are required to.
selett suitable accounting policies and then apply them consistently.
observe the methods and princlples in the Charities SORP 2019 (FRS102);
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed , subjert to any material
departures disclosed and explained in the financial statements. and
prepare the financial statements on the going con￿rn 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 Att (Northern Ireland)
2013 and Chartties (Accounts and Reports) Regulations (Northern Ireland) 2015. They are also
responsible for safeguarding the assets of the charity and hence fortaking reasonable steps for the
prevention and detectlon 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 Klngdom governing the
preparation and dissemination of financial statements may differ from leglslation 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 ongoingfinancial 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 2024/25 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
121Page

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (conVd}
Year ended 31 March 2024
Disdosure of Informatlon to Independent Examiner
So far as each of the trustee5 in office at the date of approval of these financial statements is aware:
there is no relevant information of which the charitWs 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 charitys independent examiner is aware of that information.
Independent ExamEner
Hopper & Co., have indicated their willingness to remain in office and a resolution for their re-election
will be proposed at the forthcoming Annual General Meeting.
Approved by the trustees at a meeting on 14 December 2024 and signed on its behalf by:
Mr P Mccusker
Chairperson & Trustee
Mrs L Duffy
Se£retary & Trustee

PEOPLE'S KrrcHEN BELFAST
INDEpENDE￿r EXAMINERS REPORT
Year ended 31 March 2024
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF PEOPLE'S KrrcHEN BELFAsr
I report on the financial statements of People's Kitchen Belfast forthe year ended 31st March 2Q24
which are contsined wtthin the 2024 Annual Report.
Respective responsibilities of trustees and independent examlner
People's Kitchen Belfast trustees are responsible for the preparation of the financial statements in
accordance with the tertns of the Charities Act (Northern Ireland) 2008.
People's Kitchen Belfast trustees considerthat an audit is not required under Section 65(2) (audit) of the
Charities Act (Northem Ireland) 2008 forthe 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.
Basls of independent examiner'5 report
My examination was carrled out undersectlon 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..
(l) whlch gives me reasonable Cause to believe that in any material respett the requlrements:
to keep proper accounting records in accordance with Section 63 of the charlties 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
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
financial statements to be reached.
141 Page

S Hopper FCA
Partner
Hopper & Co
151Page

PEOPLE'S KITCHEN BELFAsr
STATEMENT OF FINANCIAL Acrivrry (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2024
Note
Unrestrirted RestrScted
Funds
Funds
Total
2024
Total
2023
Income from:
Donations and legacies
Investment Income
other
151.790
15,156
166,946
241,116
Total Income
151,790
15,156
166,946
241,116
Expenditure on:
Charitable activities
188,754
15,156
203,910
170,106
Total Expenditure
188,754
15,156
203,910
170,106
Net (Outgoing)/lncome
Transfers between funds
(36,964)
(36,964)
71.010
Net movement in funds
Funds brought for4vard
(36,964}
140,559
(36,964)
140.559
71,010
69,549
Funds carried forward
12
103,595
103,595
140,559
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised duringthe year.
161Page

PEOPLE'S KITCHEN BELFAST
BALANCE SHEET
As at 31 March 2024
Note
2024
2023
Fixed Assets
Tangible Fixed Assets
Total fixed assets
35,850
35,850
36,613
36,613
Current Assets
Debtors
Cash and cash equivalents
Total current assets
io
2,16f
95,923
98.090
2,167
103,459
105,626
CredÈtors-amounts falling due within one year
Total creditors
li
30,345
30,345
1,680
1,680
Net Current A$setS
67,745
Total net Assets
103,595
140,559
Funds of the charity
Unrestrirted funds
General funds
Totsl unrestrirted funds
Restrirted Funds
12
103 595
140,559
140,559
103,595
12
Total charity *und5
103,595
140,559
These financial statements were approved by the board of trustees and authorised fDr issue on 13
December 2024 and are signed on behalf of the board by:
Mr Paul McCu5ker
Trustee
The notes on pages 18 to 28 form part of these financial statements.
171
age

PEOPLE'S KrrcHEN BELFAST
NOTES TO THE ACCOUNTS
for the year ended 31 March 2024
I. ACCOUNTING POUCIES
General information and basis of preparatlon
People's Kitchen, Belfast is a chartty 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 statement5.
People's Kitchen, Belfast conduct is governed by its Constitution
The charity constitutes a public benefit entity as defsned by FRS 102.
Statement of compllan
The financial statements have been prepared in accordance with the accounting policies set out in
note5 to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities: Ststement of Recomrnended 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 (FRS102), the charit¢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 Prattl￿.
The financial statements are prepared on a going concern basis under the historical cost conventlon.
The financial statements are prepared in sterling which is the funttional 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 trustee5 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 forwhich 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 (b) revenue donations or grants for a specific charitable activity
intended by the donor. Where these funds have unspent balan￿s, interest on their pooled investment
is apportioned to the individual funds on an average balance basis.
18jPage

PEOPLE'S KtrcHEN BELFAST
NOTES TO THE ACCOUNTS ¢conVd)
31 March 2024
Unrestricted funds are funds which are expendable at the dlscretion of the Charity in furtherance of its
objectives. In addition to expenditure on activities such funds may be held in order to finan￿ 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 (SOFA) 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 re￿ived, and the amount can be measured rdiably.
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 analysi5 headings provided
within the SOFA.
Incoming resources with related expenditure
Where incoming resources have related expenditure (as with Insuran￿ proceeds) the Incoming
resources and related expenditure are reported gross in the SOFA.
191Page

PEOPLE'S KITCHEN BELFAsr
NOTES TO THE ACCOUNTS (convd)
31 March 2024
(li)
Grants and donatlons
Grants and donations are only included In the SOFA when the charity has unconditional entitlement to
the resources.
Tax reclalm5 on donatlons 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.
(v)
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 dlstributed by the charity. Gifts in klnd for use by the charity are included in the SOFA a5 ifFcoming
resources when receivable.
{￿)
Donated services and faclllties
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.
(vii) Investment Income
This is included in the accounts in the period to which it relates.
(viii) Investment galns and losses
This indudes any gain or loss on the sale of investments and any gain or105s resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABIUTIES
All expenditure is accounted for on an accruals basis and has been classrfied under headings that
aggregate all costs related to the category. It is categorised under the following heading5:
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery
of its activities and services for its beneficiaries and include5 salary costs. support service
expenses, and an apportionment of support costs;
Other expenditure represents those items not falling into the categories above.
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PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCou￿r5 (convd)
31 March 2024
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 obligatlon can be
measured reliably.
Governance costs
These are shown within charftable activities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and cost of any legal advi￿ to trustees on governance or
constitutional matters.
lili) Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output
to be provided, SLJch grants are only recognised in the SOFA On￿ the reclpient of the grant has provided
the specified service or output.
(iv)
Grants payable without perfomiance condltlons
These are only recognised in the accounts when a commltment 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 charlty but do not directly represent charltable
activities and include Offi￿ costs, governance costs and 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 expendlture is shown gross of VAT.
211 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (conf d
31 March 2024
ASSETS
Tangible fixed Assets
The cost of tangible fixed assets is their purchase cost, together with any incidental costs of acquisltion.
Depreciation is calculated so as to write off the cost of tangible fixed assets, less their estimated residual
values, on a straight-line basis over the expected useful economic lives of the a55ets COn￿rned. The
principal annual rates used are as follows:
Office IT & Equipment
Kitchen Plant & Equipment
Motor vehicles
33% Straight line
20% Straight line
25Yo Reducing balance
In accordance with FRS102, assets under construction are not depreciated until such times as they are
available for use.
Where the recoverable amourrt of a fixed asset is found to be below its net book value, the asset is
written down to the recoverable figure and the Ioss on impairment is recognised in the SOFA.
(11)
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investment assets are included at trusteeg 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 exemption5 afforded bytax leglslation. 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 unceltaintie5 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 un￿rtainty
The following judgements 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 amounts
22jPage

PEOPLE'S KITCHEN BELFAsr
NOTES TO THE ACCOUKFS (conYd}
31 March 2024
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amounts of assets and liabilities within the next financial year:
depreciation method and asset useful lives
The estimate5 and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
2. DONATIONS AND LEGACIES
Unrestricted Restrirted Funds
Funds
Total
2024
Donations and gifts
151,790
15, 156
166,946
151,790
15,156
166,946
Unrestrlcted Restricted Funds
Funds
Totsl
2023
Donations and gifts
241,116
241,116
241,116
241,116
3. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Deposit interest
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PEOPLE'S KITCHEN BELFASr
NOTES TO THE AccouNfs {conYd)
31 March 2024
4. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Other Income
5. CHARITABLE AcfiviTIES
Vnrestricted
Funds
Restricted
Funds
Total
2024
Totsl
2023
Employment Costs
Direct Costs
Establishment Costs
Repairs and Maintenance
Profit on Disposal of Flxed Assets
Depreciation
Motor & Travel Costs
Sundry Expenses
Governance costs {note 6)
6,485
106,997
36,146
1,233
8,078
10,347
6,166
12.222
1,080
6,485
117,399
40,899
1,233
8.078
10.347
6,166
12,222
1,080
6,990
99,904
31.551
5,497
10,402
4,754
7,935
7,162
9,387
1,680
188.754
15,156
203,910
170,106
6. GOVERNANCE COSTS
Unrestrictsd
Funds
Restricted
Funds
Total
2024
Total
2023
Independent Examination fees
1,080
1,080
1,680
1,080
1,080
1,680
241Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2024
7. EMPLOYEES
Employment Costs
Total Funds
2024
Total Funds
2023
Wages and Salaries (Including soclal security)
6,485
6,990
6,485
6,990
Number of Employees
The average number of employees expressed as full-time equivalents, during the year was;
Total
2024
Total
2023
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 tsx exemptions on income and
profit5 from investments, and surpluses on anytrading artivities carried out in the fvrtherance of the
charity'5 primary objectives, if these profrts and surpluse5 are applied solely for charitable purpose5. The
charity is not registered for VAT and, accordingly, all their expenditure is inclusive of any VAT incurred.
251Page

PEOPLE'S KrrcHEN BELFAST
NOTES TO THE ACCOUNTS (conVd}
31 March 2024
9. TANGIBLE FIXED ASSETS
Flxtures
Motor
Vehicles
Fittings
Total
Cost
At beginning of the year
Additlons
Disposals
At end of the year
12,000
17,159
(12,000}
17.159
32,773
44,773
17,159
(12,000)
49,932
32.773
Depreciation
At beginning of the year
Depreciation
Disposals
At end of the year
3,188
3,237
(3,9221
2,503
4,972
6,607
8.160
9,844
(3,922)
14,082
11,579
Net book value at beginning of the year
Net book value at end of the year
8,813
14,656
27,801
21,194
36,613
35,850
10. DEBTORS
2024
2023
Prepayments and accrued income
2. 167
2,167
2,167
2,167
11. CREDITORS
2024
2023
Accruals
Creditors
Hlre Purchase
1,080
16,316
12,949
30,345
1,680
1,680
261Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March Z024
12. FUND BALANCES
Fund
Balance at
start
Income Expendrtur Surplus / Transfer
{Deficlt)
Balance at
end
Unrestrirted Funds
General fund
140,559
151,790
{188,754) 136,964)
103.595
140,559
151.790
(188,7541 (36,964}
103,595
Restrlcted Funds
Voucher Project
15,156
115,1561
Total
140,559
166,946
(203,910) (36,964)
103,595
13. ANALYSIS OF NEf ASSEfs BETWEEN FUNDS
Unrestrirted Restricted Funds
Funds
Total
2024
Fixed Assets
Net Current A55ets
35,850
67,745
35,850
67,745
103,595
103,595
Unrestrirted Restricted Funds
Funds
Total
2023
Fixed Assets
Net Current Assets
36,613
103,946
36,613
103,946
140,559
140,559
271 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (cont'd)
31 March 2024
14. FINANCIAL COMMITMENT
No contracts had been placed for future capital expenditure at the balance sheet date
15. EfHICAL 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 year (2024: £Nil).
281Page