FRESH-BEGINNINGS (CHESHIRE) CIC

Company limited by guarantee

Company Registration Number:
12050185 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 1 July 2023

End date: 30 June 2024

FRESH-BEGINNINGS (CHESHIRE) CIC

Contents of the Financial Statements

for the Period Ended 30 June 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

FRESH-BEGINNINGS (CHESHIRE) CIC

Balance sheet

As at 30 June 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 117 174
Total fixed assets: 117 174
Current assets
Debtors: 4 475 1,265
Cash at bank and in hand: 39,220 13,078
Total current assets: 39,695 14,343
Creditors: amounts falling due within one year: 5 ( 35,239 ) ( 13,285 )
Net current assets (liabilities): 4,456 1,058
Total assets less current liabilities: 4,573 1,232
Total net assets (liabilities): 4,573 1,232
Members' funds
Profit and loss account: 4,573 1,232
Total members' funds: 4,573 1,232

The notes form part of these financial statements

FRESH-BEGINNINGS (CHESHIRE) CIC

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 24 March 2025
and signed on behalf of the board by:

Name: Barbara Freeman
Status: Director

The notes form part of these financial statements

FRESH-BEGINNINGS (CHESHIRE) CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Income mainly consists of grants. A grant that specifies performance conditions is recognised when the performance conditions are met. Where a grant does not have specify performance conditions it is recognised when the proceeds are received or receivable.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment 33% on written down value The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

    Other accounting policies

    Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from net surplus as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable surpluses. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the taxable surplus nor the accounting surplus. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable surpluses will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

FRESH-BEGINNINGS (CHESHIRE) CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 4 4

FRESH-BEGINNINGS (CHESHIRE) CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 576 576
Additions
Disposals
Revaluations
Transfers
At 30 June 2024 576 576
Depreciation
At 1 July 2023 402 402
Charge for year 57 57
On disposals
Other adjustments
At 30 June 2024 459 459
Net book value
At 30 June 2024 117 117
At 30 June 2023 174 174

FRESH-BEGINNINGS (CHESHIRE) CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Debtors

2024 2023
£ £
Other debtors 475 1,265
Total 475 1,265

FRESH-BEGINNINGS (CHESHIRE) CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Other creditors 35,239 13,285
Total 35,239 13,285

COMMUNITY INTEREST ANNUAL REPORT

FRESH-BEGINNINGS (CHESHIRE) CIC

Company Number: 12050185 (England and Wales)

Year Ending: 30 June 2024

Company activities and impact

We offer inclusive cooking sessions for all community members, fostering togetherness and the skill building in a fun environment. Our mission is to create a positive impact through the power of food, bringing people together and empowering then through culinary education. We are dedicated to making a meaningful difference in our community and are committed to promoting inclusivity and well-being through our engaging approach to cooking. The main aim has been to help people increase their confidence and learn new skills n the kitchen and to provide nutritious healthy meals from scratch throughout the day for families and individuals making mealtimes a positive experience. Over the past 12 months we have been working with a variety of groups throughout Warrington, Widnes and Runcorn. the cookery sessions have been delivered both face to face and on-line. The CIC's activities provided benefit to individuals, families and communities that experience barriers to healthy eating and the associated well-being challenges. The sessions have helped raise awareness of the benefits of healthy eating through sociable cooking groups to give people the skills and knowledge to make healthier choices to improve their health. They have had the opportunity to try new foods and recipes which they may not have normally chosen. This has helped families, in particular children, to enjoy the benefits of eating wholesome meals and get involved with the cooking. The sessions also helped in reducing isolation; enabling people to meet others in their community. We have worked with a variety of different groups and businesses. We delivered 18 taster sessions for Halton Borough Council, through the public health team, in the most deprived areas of Halton. We have worked with people with Autism, learning disabilities and ADHD

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration has been paid for services as a director. The only amounts paid to any director is for services as a qualified and professional facilitator delivering the cooking sessions.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
24 March 2025

And signed on behalf of the board by:
Name: Barbara Freeman
Status: Director