The Trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's governing document, the Companies Act 2006 and “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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
The charitable company's objects are "the promotion of education and social inclusion of disadvantaged individuals with….by providing learning and training designed to assist in progress towards better employment and a more independent life through vocational training…".
The policies adopted in furtherance of these objects are through providing professionally recognised training in food production and service, housekeeping and administration that provides opportunities for trainees to achieve recognised Institute of Hospitality endorsed awards at foundation certificate, certificate and diploma levels. Education and social inclusion through training is key to fulfilling the charity’s objectives and all activities are measured against those objectives. There has been no change in these during the year.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.
The trustees are mindful of the requirements for meeting the public benefit test. The charity provides pre-employment professional and vocational education and training for those with mental illness, stabilised addiction and a range of learning disabilities while providing a food service to the local community. It is felt this satisfies such criteria.
Crumbs is a small charity that has, along with the wider charity sector, continued to face challenges related to the economic environment including rises in living costs, energy costs, food costs, and staff costs. The charity maintains its commitment to being a living wage employer and implements increases in the living wage as they occur.
The charity has made significant progress during 2024 in developing its professional training programme and gaining wider recognition for its work. A major highlight was being shortlisted and subsequently becoming a finalist for the Springboard Disability Champion Award 2025, reflecting the quality and impact of the charity's work in supporting individuals with disabilities in the hospitality sector.
The charity's commitment to professional training received external validation through the renewal of its Institute of Hospitality endorsement and the application for accreditation by the Craft Guild of Chefs. These accreditations enhance the value of the training provided to trainees and increase their employment opportunities.
The continuing focus on education and training has been maintained during the year, with action to secure a more resilient long-term funding position continuing to be an overarching objective. The focus on fundraising has continued towards securing sponsorship opportunities for trainees rather than capital grants, ensuring funding is directed toward training activities rather than asset acquisition.
The charity has continued to develop digital training through the Digital Paths programme, enhancing and extending the training experience and supporting trainees in interacting with digital technologies. These are critical skills to enable trainees to interface with government agencies and local support services that are essential for their independence and long-term wellbeing. These activities support trainees' opportunities to transition to work and the skills needed to be able to live independently in the future.
The charity has significantly expanded its industry connections, developing new relationships with major hospitality organisations including Essential Cuisine, The PIG-Hotel Group, TWO Services, and The FOUNDRY. A particularly noteworthy development has been exploring partnership opportunities with the Whitbread Thrive project, which could provide access to employment opportunities for trainees with Premier Inn.
The charity has successfully maintained its community events programme, including Showcase Events, the Annual Awards Lunch, and participation in community activities such as the Dorset Plane Pull. These events provide valuable opportunities for trainees to develop their professional skills and engage with the wider community.
The unrestricted funds on the income and expenditure account shows a surplus of £10,325 for the year after depreciation of capital equipment of £20,605.
In addition a further £36,845 was spent on new capital equipment in the year.
It is the policy of the charitable company that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they can continue the charitable company’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have maintained the designated contingency fund at £350,000, which reflects approximately six months of salaries and overhead expenses.
In view of the nature of the Project, funding reserves are considered best held as fixed-term accounts with CAF Bank using the Flagstone investment platform.
The Trustees has assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Board has continued to develop and refine a comprehensive Risk Register (covering operational, financial, and legal risks).
The Trustees has assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Board has developed and refined a comprehensive Risk Register (covering operational, financial, and legal risks).
Non Financial Objectives 2025
To continuously keep under review the operational structure and to ensure that it supports the aims and objectives of the charity and the wider engagement of the trainees. This includes recognising the need for continuous professional development of all involved in the charity and to be able to secure operational efficiencies in delivering the extended training opportunities.
To continue working with the local authority in relation to the contract negotiations and to make a significant contribution to the current strategic review of social/day care provision throughout the authority. This includes working with the authority to try and identify and access supported employment training funding that supports adult learners into independent living and employment.
To seek to increase the opportunities for voluntary and paid employment for those trainees who are seeking or would benefit from employment. This will be through enhancing the visibility of the work of the charity both nationally and in the local hospitality sector.
To continue to enhance the training programme through:
1. Renewal of the Institute of Hospitality endorsement
2. Securing Craft Guild of Chefs accreditation
3. Developing further network opportunities with potential partners and organisations
4. Supporting and facilitating contacts at the appropriate level to encourage placement opportunities for trainees, including The Parks Foundation, and contract catering organisations such as BaxterStorey and Compass.
5. Exploring partnership opportunities within the Whitbread Thrive project that would provide access to trainees gaining employment with Premier Inn
The charitable company is a company limited by guarantee as defined by the Companies Act 2006. The charity is controlled by its governing document, a deed of trust, and constitutes a limited company.
Previously, the activities of the charitable company were undertaken through an unincorporated charity, number 1061688, 'The Crumbs Project'. Its constitution was adopted on 13th November 1996 as amended on 12th March 1997 & 7th October 1998, and was registered with the Charity Commission from 7th April 1997. The assets of the charitable trust were transferred to the charitable company on 1st June 2013. The
current Memorandum and Articles were adopted in 2025, having been revised during the year and approved by the Charity Commission and Companies House.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees keep under annual review the governance of the charity including the policies and processes to ensure good practice is maintained.
New trustees have been recruited to complement the existing skills and provide a professional vocational and educational focus. Trustees are appointed for the skills and experience they can bring to the charity. When appointed they are provided with a thorough induction supported by additional materials and documents from the Charities Commission and access to the documentation from the Association of Chairs.
The Trustees continue to recognise and value the strength of the team of staff, volunteers and trainees in the continuing development of the charity.
The Board of Trustees meets bi-monthly, with additional meetings as required. During 2024, the
Board reviewed and approved a revised Remuneration Policy to ensure fair compensation for staff.
The day-to-day management of the centre and the training are controlled by the Head of the Centre and supported by the Head of Operations
Head of Centre
Ursula Boardman
Trustees are appointed for the skills and experience they can bring to the charity. On appointment they are provided with a trustee Induction Pack. Additional training is available through a number of local and national agencies including the Association of Chairs.
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).
The Trustees' report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of The C.R.U.M.B.S. Project (the charitable company) for the year ended 31 December 2024.
Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants (ACCA), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The C.R.U.M.B.S. Project is a private company limited by guarantee incorporated in England and Wales. The registered office is 10 Bridge Street, Christchurch, Dorset, BH23 1EF.
The financial statements have been prepared in accordance with the charitable company's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Costs of charitable activities comprise the costs of providing facilities for café, bakery and training sales together with its associated support costs.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. Support costs include back office costs, repairs and maintenance costs, finance etc which supports the charity's activities. All support costs are deemed to relate to the costs of café, bakery and training sales, any costs related to other income methods are deemed to be immaterial.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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:
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 recognised in the statement of financial activities.
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Income recognition is considered with reference to the grant agreement or other supporting documentation, to ensure cut off is correctly stated at the point of entitlement.
Depreciation is recognised in line with the assets economic useful life.
There were no other key sources of estimation uncertainty or judgements.
Grants
Sale of goods
Cost of goods sold
Advertising
Cleaning
Repairs & maintenance
Heat & light
Uniforms & laundry
Rent
Rates
Accountancy
Bookkeeping
Legal, professional & consultancy fees
Governance costs includes payments to the independent examiners of £3,000 (2023- £3,000) for independent examination fees.
The average monthly number of employees during the year was:
Employer contributions to defined benefit contribution plans totalled £5,961 (2023 £4,916) recognised in staff costs within charitable activities costs (note 6).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Transfers represent the purchase of fixed assets.
Restricted funds are comprised as follows:
Co-op funding – core costs (excluding salaries)
Housekeeping equipment and training funding
Allis Int. & Ferndown GC – core costs (excluding salaries)
Funding costs of repairing equipment
Garfield Weston
Traineeship funding for hospitality training
Oliver Ford Foundation
Traineeship funding for hospitality training
National Lottery Community Fund
My Future My Life project including contribution towards staff salaries, administration, training, travel and developing eLearning courses.
Percy Bilton
Funding for the purchase of AV equipment
1961 Charity Trust – online training
Creation of online training courses for food production and service training
The 29th May 1961 fund – salaries specific
Funding for trainer salaried roles
Boshier Hinton Foundation
Funding for bakery equipment
Talbot Village Trust
Contribution towards the costs associated with the Traineeship Programme
Good Things Foundation Power Up 2.0 Project
Digital skills programme – digital equipment, trainer and assistant salaries
Worshipful Company of Cooks
Traineeship funding for hospitality training
Innholders Charitable Foundation
Traineeship funding for hospitality training
Restricted funds are comprised as follows:
Groundwork London ESFA
Traineeship funding for hospitality training
Holdenhurst Charity
Funding towards Traineeships
Baily Thomas Charity
Funding towards Traineeships
Forrester Family Trust
Traineeship funding for hospitality training
1977 Crumbs Supporters Club – travel funds
Travel fund for trainee’s transport for commuting and work placements
1977 Crumbs Supporters Club – awards lunch funds
Award funding for annual awards ceremony
Valentine Charitable Trust
Traineeship funding for hospitality training
B&Q Foundation – funding for garden
Project for garden maintenance funding
South West Water Neighbourhood Fund
Community project for addressing loneliness and social isolation
Lloyds Bank Foundation
Specific salary funding for workplace supervisor
Savoy Educational Trust
Funding for Traineeships – 3 year grant
Alice Ellen
Funding towards Traineeships
Britford Bridge Trust
Funding towards Traineeships
Austin & Hope Pilkington Foundation
Contribution towards the charity’s running costs
Grocers Charity
Funding for digital kitchen equipment
Restricted funds are comprised as follows:
Capital Group Equity & Justice Fund
Contribution towards the charity’s running costs
Forbes Charity
Funding for educational experiences for the trainees - field trips and expeditions to local produce growers and food manufacturers
The Amateurs Trust
Funding towards Traineeships
Holdenhurst Charity
Funding towards Traineeships
Other grant income as restricted included monies from:
Savoy Educational Trust £44,016 (balance at year end £18,340)
Alice Ellen £12,500 (balance at year end £NIL)
Britford Bridge Trust £10,000 (balance at year end £NIL)
Austin & Hope Pilkington Foundation £1,000 (balance at year end £1,000)
Grocers Charity £1,017 (balance at year end £50)
Capital Group Equity & Justice Fund £1,860 (balance at year end £1,860)
Forbes Charity £2,667 (balance at year end £2,481)
The Amateurs Trust £13,680 (balance at year end £13,680)
Holdenhurst Charity £2,000 (balance at year end £2,000)
These are unrestricted funds which are material to the charitable company's activities.
The contigency fund represents approximately six months of salaries, and overhead expenses for that contingent purpose.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2023 - none).