PEOPLE'S KITCHEN BELFAST
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 March 2025
Reglstered Charlty in Northern Ireland (NIC108172)
Pagell

PEOPLE'S KITCHEN BELFAST
Financial Statements
Year ended 31 March 2025
Contents
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS................................................................................
TRUSTEES, ANNUAL REPORT (INCLUDING TRUSTEES, REPORT AND STRATEGIC REPORT)........................
TRUSTEES OF THE CHARITY.......................................................................................................................
REFERENCE AND ADMINISTRATIVE DETAILS ...........................................................................................
STRUCTURE AND MANAGEMENT......................................................................................... ............. .....
AcfiviTIES AND OBJECTIVES ....................................................................................................................
ACHIEVEMENTS AND PERFORMANCE.....................................................................................................
PUBLIC BENEFIT STATEMENT..................................................................................................................10
FINANCIAL REVIEW.................................................................................................................................11
GOING CONCERN....................................................................................................................................11
RESERVES POLICY....................................................................................................................................11
RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS ................................... .....................11
RISK REVIEW............................................................................................................................................12
FURTURE PLANS......................................................................................................................................12
INDEPENDENT EXAMINERS REPORT..........................................................................................................14
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT} ................,16
BALANCE SHEET...........................................................................................................................................17
NOTESTOTHE AccoU￿rs..........................................................................................................................I8

PEOPLE'S KITCHEN BELFAST
TRUSTEE REPORT
Year ended 31 March2025
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration Number
NIC 108172
Trustees
Mr P Mccusker Chairperson
Mr T McQuillan Treasurer
Mrs H O, Brien (Secretary)
Mr D McNairney
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
Bankers
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 March2025
TRUSTEES. ANNUAL REPORT (INCLUDING TRUSTEES, REPORT AND STRATEGIC REPORT)
The Trustees present their report and the unaudited financial statement5 of the charity for the year
ended 31, March 2025. The trustees have adopted the provisions of the Statement of Recommended
Practice ISORPI 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 account5 in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019, the Financial Reportin8 Standard applicable in the United Kingdom and Republic of
Ireland IFRS 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 {resigned 8.12.2025)
Mr T McQuillan Treasurer
Mr D McNairney
Mrs H O, Brien
REFERENCE AND ADMINISTRATIVE DETAILS
The registered name of the charity is People's Kitchen Belfast, charity reglstration number: NIC 108172
Trustees
Mr P Mccusker Chairperson
Mrs H O, Brien (Secretary)
Mr T McQuillan Treasurer
Mr D McNairnev
Manager
Mr P Mccusker
Registered Office
l Antrim Road
Belfast
BT15 2BE
41page

PEOPLE'S KrrcHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March2024
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 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 charitv,
reference number NIC 108172.
People's Kitchen, Belfasts, 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
charit¢s vision and that the mission and objectives are achieved. There are two classes of membership;

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT {conVd)
Year ended 31 March 2024
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
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.
AcfiviTIES 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 a safe, warm, and welcoming place, available to all
Delivering food, clothing, sleeping bags and other essential services both within the premises
and through outreach
Comrnitted 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, Welcome Organisation. Belfast Trust and the PSNI to ensure those who
require help are able to access it
61page

PEOPLE'S KITCHEN BELFAST
TRusfEES REPORT (convd)
Year ended 31 March2025
Breakfast Mornings- We provide a breakfasts from Monday to Thursday between 830am and
11am for those sleeping rough and experiencing homelessness, while providing breakfasts we
also make referrals to the NIHE and support agencies for those presenting
Drop in seNice- Every Friday and Saturday, people experiencing poverty/homelessness can get
acce55 to a hot meal and emotional support and provided the opportunity to be referred to
additional services if required
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 this location. As the need continues to grow, People's Kitchen will
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 serrfices as numbers of those presenting for
support have doubled in the past year and we expect these numbers will continue to rise, we had to
adapt and review our teams to ensure we were able to continue to provide an important service.
At times we struggled to secure funding and worried about the financial stability of the project and
without the generosity 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 organising a round table discussion wrth 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. We continue with this campaigning through meeting
with government departments calling on better services for those experiencing homelessness/addiction
problems. This year we have launched our "End Rough Sleeping Charterf, to ask MLA'S and MP'S to
sign a charter to commit to ending rough sleepin& while many have signed this our next call 15 to ask for
an action plan and a response on making this a reality. We have seen no progress since the launch of
this charter at Stormont.
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.
71page

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March2025
We have over fifty volunteers that provide support across all of our sen4ices and give their time
generously to support those in need, we couldn't do the work without their commitment and dedication
and we aim to focus on even more development of our team5.
The People's Kitchen supports a number of people who experience issues 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 prisoners,people from an Ethnic
Minority, including people from the Irish Traveller Community, people with disabilities or mental health
concerns, people with HIV/AIDS, people living in poverty or deprivation, irrespective of community
location. including men, women and children. older and younger people, tenants and home owners,
victims. 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, we aim to find or refer to accommodation/housing
provision, including emergency accommodation, though that is getting much harder: we provide
counselling/support, education/training, general welfare/benevolent support. In our general charitable
purposes, we are seeking to help alleviate poverty. We participate in research and evaluation of the
lived experience of homelessness when required.
The Peoples Kitchen Belfast has been able to run a number of initiatives looking at prevention and
empowerment providing educational and awareness sessions to a number of youth providers across
Belfast and have worked with thousands of young people throughout the City educating them on
homelessness. Our focus is on prevention and how to stop individuals from experiencing homelessness.
Particularly around 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 is available for them through
Belfast City Council and the Housing Executive and through all those agencies who can provide
assistance to stay warm. We have been also able to provide temporary accommodation for those in
crisis working with local B&B providers and sUPPOrting many individuals into long term accommodation
and reducing the amount of those who are sleeping rough.
People's Kitchen is about reaching out to the people in the community who are isolated and feel
detached from services and helping them with long term plans out of homelessness and poverty.
81page

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT {conVd)
Year ended 31 March2025
The following is a breakdown of numbers of those people who have used the service during 2024125,
Outreach contacts on the streets of Belfast- 34.520
Provision of Breakfast- 28.350
Drop in meals- 32,350
People who used our services benefited from the People's Kitchen in several ways including,
Securing suitable accommodation for those at risk of street sleeping through an outreach
programme who also have the training to adrninister lifesaving 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.
Alleviating poverty through the provision of food, clothing and welfare advice with a view of
asslsting the individual out of poverty and ensuring they have access to the appropriate services.
Liaising with the Belfast Trust and addiction seniices to sign post and refer those at risk of
substance misuse and self-harm into support
Improving the lives of those who use our service to assist to a more independent and healthier
life.
Helping individuals sustain their tenanry and providing a multi-agenoi approach to ensure those
who use our service receive tailored support 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 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 provided by People's Kitchen and our volunteer5
benefit 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 raising funds through fundraising
events and businesses, charitws such as Hendersons, Irwin'5, Hovis, Belfast Charitable Society, family
trusts and those who continue to donate financially or give their time to support the project. The work
would not be possible without this SUPPOrt.
91 Page

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March 2025
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
programs and services we offer. In particular, the trustees consider how planned activities wlll
contribute to the aims and objectives they have set out.
Publlc Beneffts:
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.
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 acce55 to the appropriate services.
Liaising with the Belfast Trust and addiction services to signpost and refer those at risk of
substance misuse and self harm into 5UPPOrt.
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
51tuation 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-offenders and prisoners, 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 benefit from this charity and if any occurs it 15 unintended and incidental.
lol Page

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March2025
FINANCIAL REVIEW
The charity, s incoming recourse for the year amounted to £232,287(2024". £166,946). Principal sources
of funding are from grants and donations. The outgoing expenditure for the year amounted to £226,469
{2024: £203,910) The net incomings for the year amounted to £5818 (2024: incoming £36,964).
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 approval 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 rnembers 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 £32.742 and £98,226. At the year-end
unrestricted 'free' reserves were £72.229 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 activities is
dependent of the ongoing financial support of its funders.
RESPONSIBIUTIES IN RESPECT OF TrIE 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 incorne 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.
Illpage

PEOPLE'S KITCHEN BELFAST
TRUSTEES REPORT (convd)
Year ended 31 March2025
observe the methods and principles 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 , 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 Charitie5 (Accounts and Reports) Regulations (Northern Ireland) 2015. They are a150
re5pon5ible 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 webslte. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in other jurisdittions.
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 expertation of ongoing financial support from funders. These
risks are mitigated by the Trustees regularly monitoring the various activities of the charity at stated
meeting5 and by reviewing available funding streams.
FURTURE PLANS
As we move into 2025126 we hope to continue to develop the project and work on our 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 March2025
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 chariVs 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 inforrnation.
Independent Examiner
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.
th
Approved by the trustees at a meeting on 8 of December 2025 and signed on its behalf by:
Mr
Mccusker
Chairperson& Trustee
Mr
lan
Treasurer & Trustee
131page

PEOPLE'S KITCHEN BELFAST
INDEPENDENT EXAMINERS REPORT
Year ended 31 March 2025
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 2025
which are contained within the 2025 Annual Report.
Re5pertive responsibilities of trustees and independent examiner
People's Kitchen Belfast trustees are responsible for the preparation of the financial statements in
accordance with the terms of the Charitie5 Act (Northern Ireland) 2008.
People's Kitchen Belfast trustees consider that an audit is not required under section 65(2} (audit) 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".
(l) 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 Att (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.
141page

S Hopper FCA
Partner
Hopper & Co

PEOPLE'S KITCHEN BELFAST
STATEMENT OF FINANCIAL AcnviTY (INCLUDING INCOME AND EXPENDITURE ACCOUNTI
for the year ended 31 March 2025
Note
Unrestricted
Funds
Restrirted
Funds
Total
2025
Total
2024
Income from:
Donations and legacies
Investment Income
Other
182,287
50,000
232,287
166,946
Total Income
182,287
50,000
232,287
166,946
Expenditure on:
Charitable activities
196,453
30,016
226,469
203.910
Total Expendlture
196,453
30,016
226,469
203,910
Net (Outgoing)/lncome
Transfers between funds
(14.166)
19.984
5,818
(36,964)
Net movement in funds
Funds brought forward
(14,166)
103,595
19.984
5,818
103,595
(36,9641
103,595
Funds carried forward
12
89,429
19,984
109,413
103,595
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
161 Page

PEOPLE'S KITCHEN BELFAST
BALANCE SHEEr
As at 31 March 2025
Note
2025
2024
Flxed Assets
Tangible Fixed Assets
Total fixed assets
26,358
26,358
35.850
35,850
Current Assets
Debtors
Cash and cash equivalents
Total current assets
2,167
96.821
98,988
2,167
95,923
98,090
Creditors- arnounts falllng due within one year
Total credltors
io
15,933
15,933
30,345
30,345
Net Current Assets
83,055
67,745
Total net Assets
109,413
103,595
Funds of the charity
Unrestrlcted funds
General funds
Total unrestricted fvnds
Restrlrted Funds
11
89,429
89,429
19,984
103,595
103,595
11
Total charity funds
109,413
103,595
These financial statements were approved by the board of trustees and authorized for Issue on 8
December 2025 and are signed on behalf of the board by:
Mr Paul Mccusker
Trustee
The notes on pages 18 to 28 form part of these financial statements.
171 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS
for the year ended 31 March 2025
I. ACCOUNTING POUCIES
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 IFRS102), the charity's governing document, the Charities Act {Northern Ireland) 2008,
Charlties 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 conslstently applied and are
supported by reasonable and prudent judgernents and estimates.
FUND ACCOUNTING
The charity has various types of funds for which it is responsible, and which require separate dlsclosure.
A definition of the various types of funds is a5 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 balances. interest on their pooled investment
is apportioned to the individual funds on an average balance basis.
181 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (conyd)
31 March 2025
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 {SoFA) when the charltyls
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 donatlon5 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 recelved by way of donations and glft is credited to revenue on a receSvable ba51s.
The charlty recelves grant5 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 rellably.
If entitlement is not met, then these amounts are deferred. Revenue 8rants are credlted 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 provlded
withln the SOFA.
(i)
Incoming resources with related exPend￿Ure
Where incoming resources have related expenditure (as with insurance proceeds) the incoming
resources and related expenditure are reported gross in the SOFA.
191page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2025
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.
Glfts 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.
{vl)
Donated services and facilities
These are only included in incoming resource5 (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.
(vli) Investment Income
This is included in the accounts in the period to which it relates.
(viii) Investment 8ains 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 UABILITIES
All expenditure is accounted for on an accruals basis and has been classified under headin8S 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 ServI￿S for its beneficiaries and includes salary costs, support servlce
expenses, and an apportionment of support costs;
Other expenditure represents those items not falling into the categories above.
201 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2025
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.
{ii)
Governance costs
These are shown within charitable artivities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or
constitutional matters.
{Ili) 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, 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 charitv.
(v)
Support costs
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office 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 resource5. 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 activlty.
Employee beneflts
When employees have rendered service to the charity, sholt-term employee beneflts to whlch 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.
211Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2025
ASSETS
Tangible Flxed Assets
The cost of tangible fixed assets is their purchase cost, together with any incidental costs of acquisStlon.
Depreciation is calculated 50 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 live5 of the assets concerned. The
principal annual rates used are as follows..
Office IT & Equipment
Kitchen Plant & Equipment
Motor vehicles
33% Stralght line
20% Strai8ht 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 It5 net book value, the asset Is
written down to the recoverable figure and the105s on impairment Is recognlsed 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 beneflts from varlous exemptions afforded by tax legislatlon. It Is therefore not Ilable to
corporation tax on income or gains falling due within those exemptions. Recovery Is made of tax
deducted from receipts under gift aid.
Golng concern
The financial statements have been prepared on a golng concern basls as the trustees belleve that no
material unceltalnties 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
golng concern.
Judgements and key sources of estlmatlon uncertalnty
The following judgements including those involving e5tlmates have been made In the process of
applying the above accounting policies that have had the most significant effect on the amount5

PEOPLE'S KITCHEN BELFAST
NOTESTOTHE ACCOUNTS (convd)
31 March 2025
recognized in the financial statements and that have a significant risk of causin8 a material adjustment
to the carrying amounts of assets and liabilities within the next financial year:
depreclation 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
2025
Donations and gifts
182,287
50,000
232,287
182,287
50.000
232,287
Unrestrlcted Restrlcted Funds
Funds
Total
2024
Donations and gifts
151,790
15,156
166,946
151,790
15,156
166,946
3. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Deposit interest
231 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2025
4. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Other Income
5. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrirted
Funds
Total
2025
Total
2024
Subcontractor Costs
Direct Costs
E5tablishrnent Costs
Repairs and Maintenance
Profit on Disposal of Fixed Assets
Depreciation
Motor & Travel Costs
Sundry Expenses
Governance costs {note 6)
21,801
104,155
37.265
2,653
21,801
128,717
40,765
2,653
6,485
117,399
40,899
1,233
8.078
10,347
6,166
12,222
1,080
24,562
3,500
10,588
9,744
9,147
I,ioo
10,588
11,698
9,147
1,100
1,954
196,453
30.016
226.469
203,910
6. GOVERNANCE COSTS
Unrestricted
Funds
Restrirted
Funds
Total
2025
Total
2024
Independent Examination fees
1,100
I, 100
1,080
I, loo
1,100
1,080
241 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2025
7. TAXATION
The charity is a registered charity, and a5 such is entitled to certain tsx 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.
251 Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS (convd)
31 March 2025
8. TANGIBLE FIXED ASSETS
Fixtures
Motor
Vehicles
Fittings
Total
Cost
At beginning of the year
Additions
Disposals
At end of the year
17,159
32,773
1,096
49.932
1,096
17,159
33,869
51,028
Depreciation
At beginning of the year
Depreciation
Disposals
At end of the year
2,503
3.664
11,579
6,924
14,082
10,588
6.167
18,503
24,670
Net book value at beginning of the year
Net book value at end of the year
14,656
10,992
21,194
15,366
35,850
26,358
9. DEBTORS
2025
2024
Prepayments and accrued income
2,167
2,167
2,167
2,167
10. CREDITORS
2025
2024
Accruals
Creditors
Hire Purchase
1,100
5,675
9,158
15,933
1,080
16,316
12,949
30,345
261Page

PEOPLE'S KITCHEN BELFAST
NOTES TO THE ACCOUNTS {conVd)
31 March 2025
11. FUND BALANCES
Fund
Balance at
start
Income
Expenditur Surplus /
(Deficit)
Transfer
Balance at
end
Unrestricted Funds
General fund
103,595
182,287
(196,4531 114,166)
89,429
103,595
182,287
(196,453) (14,166)
89,429
Restrirted Funds
Saving Lives and Changing Lives
50,000
{30.016)
19,984
19,984
Total
103,595
232,287
{226,469)
5,818
109,413
Restricted Funds
The Saving Lives and Changing Lives project aims to provide outreach, drop-in. signposting, and food to
create a safety net for homeless people in Belfast.
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted Funds
Funds
Total
2025
Fixed Assets
Net Current Assets
26,358
83,055
26,358
83,055
109.413
109,413
Unrestrlcted Restrlrted Funds
Funds
Total
2024
Fixed Assets
Net Current Assets
35,850
67.745
35,850
67,745
103,595
103,595
271page

PEOPLE'S KITCHEN BELFAST
NOTES TO TrIE ACCOUNTS (convd)
31 March 2025
13. FINANCIAL COMMITMENT
No contracts had been placed for future capital expenditure at the balance sheet date
14. 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 staternents.
IS. RELATED PARTIES
There were no related party transactions during the year (2025: £Nil).
281 Page