IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.9.24 31.8.25 31.8.25 FY Mr S D McGreevy Mrs S McGreevy Mrs W Clow Miss H F McGreevy Mrs J J Bridgland FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 5 5 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05708351 2024-08-31 05708351 2025-08-31 05708351 2024-09-01 2025-08-31 05708351 2023-08-31 05708351 2023-09-01 2024-08-31 05708351 2024-08-31 05708351 ns0:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 05708351 ns15:PoundSterling 2024-09-01 2025-08-31 05708351 ns0:Trustee1 2024-09-01 2025-08-31 05708351 ns0:Trustee2 2024-09-01 2025-08-31 05708351 ns0:Trustee3 2024-09-01 2025-08-31 05708351 ns0:Trustee4 2024-09-01 2025-08-31 05708351 ns0:Trustee5 2024-09-01 2025-08-31 05708351 ns11:FRS102 2024-09-01 2025-08-31 05708351 ns0:IndependentExaminationCharity 2024-09-01 2025-08-31 05708351 ns11:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05708351 ns11:FullAccounts 2024-09-01 2025-08-31 05708351 ns0:CharitiesSORP 2024-09-01 2025-08-31 05708351 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31 05708351 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05708351 ns0:Activity8 2024-09-01 2025-08-31 05708351 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31 05708351 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05708351 ns0:Activity8 2023-09-01 2024-08-31 05708351 ns0:TotalUnrestrictedFunds 2024-08-31 05708351 ns0:TotalRestrictedIncomeFunds 2024-08-31 05708351 ns0:TotalUnrestrictedFunds 2025-08-31 05708351 ns0:TotalRestrictedIncomeFunds 2025-08-31 05708351 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-08-31 05708351 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-08-31 05708351 ns10:WithinOneYear 2025-08-31 05708351 ns10:WithinOneYear 2024-08-31 05708351 ns10:ComputerEquipment 2024-09-01 2025-08-31 05708351 2 2024-09-01 2025-08-31 05708351 3 2024-09-01 2025-08-31 05708351 ns10:OwnedAssets 2024-09-01 2025-08-31 05708351 ns10:OwnedAssets 2023-09-01 2024-08-31 05708351 ns10:ComputerEquipment 2024-08-31 05708351 ns10:ComputerEquipment 2025-08-31 05708351 ns10:ComputerEquipment 2024-08-31

REGISTERED COMPANY NUMBER: 05708351 (England and Wales)

REGISTERED CHARITY NUMBER: 1114981

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| THE LUNCHBOWL NETWORK LIMITED |

| (LIMITED BY GUARANTEE) |

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Report of the Trustees | 1 |  | to |  | 6

Independent Examiner's Report | 7 |  | to |  | 8

Statement of Financial Activities | 9 |

Statement of Financial Position | 10 |  | to |  | 11

Notes to the Financial Statements | 12 |  | to |  | 16

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

This financial year, the charity raised £249,414 an increase of £96,587 from the previous year’s total of £152,827.

The charity extends its heartfelt gratitude for the generosity and kindness demonstrated by numerous individual donors, churches, schools, and trusts. The consistent and dedicated contributions from our supporters serve as a vital source of daily sustenance and hope. On behalf of the children and their families, we sincerely thank everyone for generously supporting children who are in great need.

Mission and Objectives:

The Lunchbowl Network is committed to identifying and assisting children facing extreme hardship within Kibera and Kwarangare, two informal settlements in Nairobi. Kibera is recognised as the largest informal settlement in Sub-Saharan Africa, with an estimated population of 1 to 1.5 million individuals residing in a densely populated and challenging environment.

In response to these significant challenges, the charity implements a range of initiatives, including the provision of nutritious meals and high-quality, stimulating education within a safe learning environment.

Our educational programmes strive to address the emotional, social, and spiritual needs of the children while delivering the Kenyan syllabus in an engaging and innovative manner.

We consider the intentional development of children's character from a tender age as being a vital part of their human flourishing and learning for life. The charity targets the early years learning experiences recognising that these lay the groundwork for essential skills such as socio-emotional development and resilience. The early years are a window of unprecedented opportunity of ''rapid brain development, experiences during this period shape the brains architecture, impacting future learning, behaviour and health." UNICEF.

Educational Opportunities

Our objective is to mitigate the disadvantages these children face from an early age, thereby providing them with opportunities to compete for secondary school placements. We focus on developing literate and numerate individuals who can aspire to attend secondary school and potentially pursue higher education or vocational training. We view schools as foundational platforms that offer pathways out of extreme poverty.

Our children are aged between 2 to 11 years, all of whom have encountered significant hardships, including the loss of one or both parents, serious parental illness, or special educational needs. Prior to their admission to our schools, many children subsisted on a small bowl of porridge or less each day.

Educational Impact

We provide a creative and high-quality education daily to highly vulnerable children. Our Kindergarten, located approximately 100 meters from Kibera, incorporates a Special Educational Needs facility and a unit for deaf children.

New children are admitted in January at the commencement of the academic year and receive two sets of uniforms, school shoes, and underwear. Children arrive at 7:30 a.m. for porridge, enjoy a fruit snack at 10:30 a.m., and are served a hot lunch at noon, which may include lentils and chapati, beans and rice, or spinach and ugali.

In January 2025, due to a sudden decrease in funding from our primary donor, the charity was compelled to close the primary school. In April 2025, all displaced children were offered supported places at Langata Barracks, a local, partially government-supported primary and secondary school. This transition provides a consistent education aligned with the Ministry of Education, ensuring continuity from primary to secondary education. Langata Barracks is recognised for its superior educational standards and cleanliness compared to local Kibera schools.

A Homework Hub, staffed by four members of the teaching team, operates every evening and every Saturday morning, providing a safe and conducive learning environment.

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

This initiative has significantly improved the academic performance of children who would otherwise face challenges completing homework in difficult conditions.

Fourteen children have attended St. Hannah's Primary School, they had achieved high scores in the Grade 6 National exams. This year, the students admitted to St. Hannah's have demonstrated exemplary academic performance and attitude, with some selected for the football team, including one child chosen as team captain.

Staffing and Community Impact

The charity employs 23 Kenyan staff members, including 9 teachers, 9 learning support assistants, 3 support staff, 1 accountant, and 1 physiotherapist, including specialists in special educational needs and hearing impairment.

Most support staff members are mothers from the Kibera community, many of whom receive school placements for their children. This employment empowers them with dignity, security, and greater control over their lives, allowing them to connect with other mothers facing similar challenges, particularly those with children requiring special educational needs support, thereby alleviating their social isolation.

During Christmas, the children enjoyed a festive party featuring acrobats and fire eaters.

Every Thursday, Artists for Africa, an American-funded charity, conducts afternoon sessions with each class in the primary school, exposing children to ballet, African contemporary dance, drama, and music. The children have also competed against local schools, securing first prize in an African contemporary dance competition.

Integrated Provision for Children with Special Educational Needs

The quality of education and integrated learning provided to children with hearing impairments and special educational needs is unique in Kenya, offering a level of quality and inclusion that is unparalleled. Historically, children with special educational needs from Kibera have faced isolation without any or little educational or social provisions. To facilitate their access to education, a small van was hired to transport children whose mothers struggled to carry them to school.

This year, the Zawadi Special Needs Class accommodated 9 children, who integrate weekly with younger kindergarten students.

These children also participate in swimming sessions at a local pool, accompanied by their mothers, teaching team, and a physiotherapist. Additionally, a small group attends Riding for the Disabled weekly to enhance their core strength and mobility.

Daily, children receive access to one-on-one physiotherapy.

Integrated Provision for Hearing Impaired Children

This year, the unit for hearing-impaired children educated 11 children. Most have been fitted with post-aural hearing aids and assessed for the degree and type of hearing loss. The costs for these hearing aids were covered by individual donors. Prior to joining the unit, none of the children had received formal assessments. Monthly audiology clinics are held to ensure the functionality of their hearing aids.

In total, 374 children aged between two and eleven years have received quality education this year, distributed as follows:

-220 Kindergarten children

-134 Primary children

-11 Hearing Impaired - Profoundly Deaf children

-9 Children with Special Educational Needs

Nutritional Impact

Saturday Dinner Programme

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

This programme remains crucial for the most vulnerable children. Since 2006, our local team has been serving hot meals to up to 450 children under the age of 10 every Saturday, addressing urgent needs related to hunger and malnutrition.

According to the Kenya National Bureau of Statistics, the 2022 Kenya Demographic and Health Survey indicates that many children under five are stunted or too short for their age, which is a sign of chronic undernutrition. Furthermore, many children under five are wasted (too thin for their height), indicating acute undernutrition.

Provision of Hot Meals in schools and at Saturday Dinner Programme

-Hot meals provided per year: 131,090

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

OBJECTIVES AND ACTIVITIES

Collaboration and Partnerships

The Lunchbowl Network Ltd UK collaborates closely with The Lunchbowl Network Kenya Ltd, a registered charitable entity in Kenya.

Financial Contributions Received

The financial contributions have been achieved through various channels:

UK Volunteer Team

Our dedicated team in the UK invests time and energy to enhance the profile and funding of The Lunchbowl Network.

UK Schools

Six schools supported the charity this year, with donations ranging from £117 to £676.

Special Thanks to the Following Schools:

-All Saints C of E Playgroup

-Dolphin School Wandsworth

-Elmea Infants School

-Holy Trinity School Merton

-St Mary's C of E

-St Mary's C of E Horsham

Total Donations from Schools: £2,231, compared to £3,243 from the previous year.

Churches

We are proud to partner with the following churches, which have shown unwavering support: Christchurch New Malden, PCC All Saints Hampreston, PCC St Leonards Church of England, Amersham, St Paul's Church of England, Kingston Hill, and PCC St Barnabas Bearwood.

Total Donations from Churches: £8,552.

Trusts

-Pat Newman Memorial Trust: £1,500

-Souter Charitable Trust: £6,700

-The Tula Trust: £2,000

Total Donations from Trusts: £10,200. We extend our heartfelt gratitude to Mandy Cormack for her dedicated efforts in applying for funding from tr usts and foundations on behalf of The Lunchbowl Network.

Individual Donations

We received 16 private donations ranging from £219 to £100,000, total £129,516. We express our gratitude for every contribution and respect the privacy of all donors.

Child Sponsorship

A total of 89 children were sponsored by 65 sponsors, generating an income of £41,899. Additionally, £2,296 was allocated for Christmas gifts.

Monthly Contributions

-11 donors contributed specifically for food provision: £2,299

-7 donors contributed specifically for Angel Kindergarten: £4,260

-15 donors contributed to general funds: £3,730

PayPal Donations

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

-9 donors contributed to general funds: £7,385

-2 donors contributed to the Saturday Food Programme: £370

-4 overseas donors contributed to child sponsorship: £2,705

We are profoundly grateful to all our monthly donors and child sponsors whether individuals, schools, or churches. Your commitment to these vulnerable children is essential to our mission and is deeply appreciated.

Acknowledgments

Our Volunteer Network

Thank you to the Lunchbowl team; Anna Kate Fuller, Jess Shadrach, Carolyn Green, Fran Turko, Heidi Gomes, Heike Paulson, Helen Masters, Jean Shipton, Jenny Stuart, Mandy Cormack, Hannah McGreevy, Jess Bridgland, Jenny Street, Pauline Collins, Selina Overy, Sue Stears, and Wendy Clow. The compassionate support and dedication of our entire Lunchbowl team are invaluable. Together, our teams in Kenya and the UK are effecting positive change in a challenging context.

We sincerely appreciate the generosity of time, energy, and resources extended by all.

Special Thanks

The charity expresses profound gratitude to Sue Stears for her unwavering commitment, time, and energy, as well as her exceptional administrative and bookkeeping skills. Also many thanks to Jenny Street for managing the sponsorship programme for kindergarten and primary children. Final Acknowledgments

The Big Yellow Storage Company: We are immensely grateful to The Big Yellow Storage Company for providing storage for our event equipment and school resources destined for Kenya, including school shoes.

British Airways: We appreciate British Airways for their generous baggage allowances, facilitating the transport of donations and educational materials.

Financial Management

The charity maintains effective financial and accounting systems, ensuring a clear segregation of responsibilities. All funds collected are counted by two designated individuals from the Lunchbowl team, with all donations deposited into the bank by named regional team members. Gift aid forms are managed by Mandy Cormack, and all documentation complies with data protection regulations. Monthly bookkeeping, including receipts, bank statements, and reconciliations, is conducted by Sue Stears and is reviewed by our accountants.

Resource Management and Future Use

The Lunchbowl Network UK operates entirely on a voluntary basis, ensuring that 99.32 pence of every £1 raised directly benefits orphaned and vulnerable children.

Reserves Policy

We currently adhere to a no-reserves policy, focusing on deploying funds as they are received to uplift the most impoverished children.

No trustee or volunteer receives financial remuneration or benefits from the charity. All visitors to Lunchbowl Network Kenya are self-funded.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.The charity has continued its fund raising activities this year. This has a direct impact on the lives of the very young and vulnerable children for whom we care. These are the extreme poor and often surviving on one meal or less a day living in the Kibera. The urgent needs are their physical wellbeing in terms of their essential nutrition, emotional, social, spiritual and academic development.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05708351 (England and Wales)

Registered Charity number

1114981

Registered office

1 Glebe Way, Amersham, Buckinghamshire

England, HP6 5ND

Trustees

Mr S D McGreevy

Mrs S McGreevy

Mrs W Clow

Miss H F McGreevy

Mrs J J Bridgland

Directors

Mr S D McGreevy (Chairman)

Mrs S McGreevy

Mrs W Clow

Miss H F McGreevy

Mrs J J Bridgland

Accountant

Acuity Professional Partnership LLP

Unit 2.02 High Weald House,

Glovers End, Bexhill, East Sussex,

United Kingdom, TN39 5ES

Approved by order of the board of trustees on 31 December 2025 and signed on its behalf by:

Mrs S McGreevy - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

I report on the financial statements for the year ended 31 August 2025 set out on pages 09 - 17.

This report is made solely to the Directors of The Lunchbowl Network Ltd, as a body, in accordance with regulations made under section 145 of the Charities Act 2011 and Charity SORP (frsse).

My work has been undertaken so that I might state to the Directors matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and charity's directors for my independent examination work, for this report, or for the statement I have given below.

Respective responsibilities of Directors and Independent Examiner

As Charity directors for the purposes of charity law, are responsible for the preparation of the financial statements. The Directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the Charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:

a) examine the accounts under section 145 of the 2011 Act;

b) follow the procedures laid down in the general Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and

c) state whether particular matters have come to my attention.

Basis of Independent Examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity, and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent Examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements

a) to keep accounting records in accordance with Section 130 of the Charities Act; and

b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Charles Osei, BSc (Hons), MSc, ACIE, AFA, ATA, MCIPP

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

Charles & Associates Ltd

Flat 3, 11 Rochdale Way

Deptford

London

SE8 4LY

23 January 2026

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 246,296 |  | 3,118 |  | 249,414 |  | 152,827 |

EXPENDITURE ON

Raising funds

Raising donations and legacies | 1,449 |  | - |  | 1,449 |  | 5,541 |

1,449 |  | - |  | 1,449 |  | 5,541 |

Charitable activities

Cost of charitable activities | 209,133 |  | 3,118 |  | 212,251 |  | 149,000 |

Total | 210,582 |  | 3,118 |  | 213,700 |  | 154,541 |

NET INCOME/(EXPENDITURE) | 35,714 |  | - |  | 35,714 |  | (1,714 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 16,468 |  | - |  | 16,468 |  | 18,182 |

TOTAL FUNDS CARRIED FORWARD | 52,182 |  | - |  | 52,182 |  | 16,468 |

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 5 | 2,397 |  | - |  | 2,397 |  | 2,996 |

CURRENT ASSETS |

Prepayments and accrued income | 37,925 |  | - |  | 37,925 |  | 12,133 |

Cash at bank | 12,460 |  | - |  | 12,460 |  | 2,089 |

50,385 |  | - |  | 50,385 |  | 14,222 |

CREDITORS |

Amounts falling due within one year | 6 | (600 | ) | - |  | (600 | ) | (750 | )

NET CURRENT ASSETS | 49,785 |  | - |  | 49,785 |  | 13,472 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,182 |  | - |  | 52,182 |  | 16,468 |

NET ASSETS | 52,182 |  | - |  | 52,182 |  | 16,468 |

FUNDS | 7

Unrestricted funds | 52,182 |  | 16,468 |

TOTAL FUNDS | 52,182 |  | 16,468 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

THE LUNCHBOWL NETWORK LIMITED (REGISTERED NUMBER: 05708351)

(LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL POSITION - continued

31 AUGUST 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 31 December 2025 and were signed on its behalf by:

Mr S D McGreevy - Trustee

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The accounts are prepared in sterling which is the functional currency of the company, rounded to nearest pound.

| GOING CONCERN

| The trustees believe that there are no material uncertainties related to events or conditions that may cast significant doubt upon the charity's ability to continue as a going concern.

| COMPANY STATUS

| The company is limited by guarantee. The members are listed in the trustees report. In the event of the company being wound up, every member is liable to contribute a sum not exceeding £10. The address of the registered office of the charity is given on page 6.

| INCOME

| All incoming resources are included in the Statement of the Financial Activities when The Lunchbowl Network Limited legally entitled to the income and the amount can be quantified with reasonable accuracy.

| Gifts in kind donated for the distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. No amounts are included in the financial statements for services donated by volunteers.

| Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantified and measurable. No income is recognised where there is no financial cost borne by a third party.

| Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

| Income tax recoverable in relation to investment income is recognised at the time investment income is receivable.

| EXPENDITURE

| All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities, where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

| Costs of the activities in furtherance of the charity's objects are those costs incurred directly for the furtherance of the objects of The Lunchbowl Network Limited.

| Support costs are those costs incurred directly in support of expenditure on the objects of the and include The Lunchbowl Network Limited project management carried out at the head office.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

1. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Computer equipment | - | 20% on reducing balance

| TAXATION

| The charity is exempt from corporation tax on its charitable activities.

| FUND ACCOUNTING

| General funds are unrestricted funds which are available for the use at the discretion of the trustees in furtherance of the general objectives of The Lunchbowl Network Limited and which have not been designated for the other purposes.

| FINANCIAL INSTRUMENTS

| The charity 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 recognized in the charity balance sheet when the charity 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 recognized 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

| 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.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment 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.

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 599 |  | 750 |  |

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

| TRUSTEES' EXPENSES

| There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

4. | STAFF COSTS

| The average number of persons employed by the company during the year was as follows:

|  | 2025 |  | 2024 |  |

|  | No. |  | No. |  |

| Non-remunerated Trustees |  | 5 |  | 5 |  |

| No employee received remuneration amounting to more than £60,000 in either year.

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| Cost

| At 1 September 2024 and 31 August 2025 | 8,726 |  |

| Depreciation

| At 1 September 2024 | 5,730 |  |

| Charge for year | 599 |  |

| At 31 August 2025 | 6,329 |  |

| Net book value

| At 31 August 2025 | 2,397 |  |

| At 31 August 2024 | 2,996 |  |

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Accrued expenses | 600 |  | 750 |  |

7. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.9.24 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 16,468 |  | 35,714 |  | 52,182 |  |

| TOTAL FUNDS | 16,468 |  | 35,714 |  | 52,182 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 246,296 |  | (210,582 | ) | 35,714 |  |

| Restricted funds

| Dinner programme/Extreme need | 3,118 |  | (3,118 | ) | - |  |

| TOTAL FUNDS | 249,414 |  | (213,700 | ) | 35,714 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 18,182 |  | (1,714 | ) | 16,468 |  |

| TOTAL FUNDS | 18,182 |  | (1,714 | ) | 16,468 |  |

THE LUNCHBOWL NETWORK LIMITED

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 149,641 |  | (151,355 | ) | (1,714 | ) |

| Restricted funds

| Dinner programme/Extreme need | 3,186 |  | (3,186 | ) | - |  |

| TOTAL FUNDS | 152,827 |  | (154,541 | ) | (1,714 | ) |

8. | RELATED PARTY DISCLOSURES

| Lunchbowl Trust Kenya is a related party to The Lunchbowl Network Limited. During the year,The Lunchbowl Network Limited had donated £212,251 (2024 : £149,000) to Lunchbowl Trust Kenya.