LGK In The Community - Charities report

REGISTERED COMPANY NUMBER: 10418907 (England and Wales)

REGISTERED CHARITY NUMBER: 1182273

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

LGK IN THE COMMUNITY

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Statement of Financial Position

7

to

8

Notes to the Financial Statements

9

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Vision

To bring communities closer together by developing a shared understanding of the role different groups and individuals have had in shaping today's society.

Mission

To promote cohesion between and within communities, at a neighbourhood level and globally, by highlighting the historic contributions made by a variety of communities

To work with young people and the community at large to address wellbeing, health inequalities, food poverty and social cohesion

To use the 'arts', culture, 'sport' and other tools to engage with people.

Aim

To explore, record, preserve and share the individual and collective heritage of groups and individuals. To develop initiatives to improve people's wellbeing.

Objectives

The prevention and relief of poverty for the public benefit in Birmingham by providing donations of food for local food banks.

The advancement of education for the public benefit in Birmingham by providing workshops relating to healthy eating and nutrition, cooking on a budget and health and safety procedures in the handling and preparation of food.

For the public benefit to promote the relief of elderly people resident in Birmingham by providing a befriending service and group opportunities for social contact and interaction designed to relieve social isolation and lowliness.

Significant activities

To advance the education for the public benefit in all aspects of the culture, arts, wellbeing, heritage and social history, including those that are disadvantaged from different racial groups in the West Midlands and globally. In so doing promoting the cohesion between and within such groups.

Delivering healthy cooked food around the city using a vehicle as a portable kitchen. The vehicle is also used to collect and distribute food for the food bank element of the organisation.The vehicle is to be owned by the charity, LGK. All the funding and donations received will be applied for the charitable purposes only. Food may be prepared in the kitchen facility provided free of charge by the charity's supporters at their residences or other venues where an event is organised.

Teaching how to cook healthy meals for the community to promote good health as well as the organisation of food banks which will assist some of the needy communities in the city as well as the country.

Grantmaking

The Trustees consider applications received for grant and approve on the merits and objectives for which such grants may be used for.

Volunteers

The value of services provided by volunteers is not incorporated in these financial statements. However, payments are made to cover the volunteers' actual expenses which are included in the financial statements.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Providing food banks and education in respect of healthy diets. Organising food based events in order to raise funds

for the charity which is used to help those in need of nutritional education and adequate food provision.

Delivering healthy cooked food around the city using a vehicle as a portable kitchen. The vehicle is also used to collect and distribute food for the food bank element of the organisation.

Teaching how to cook healthy meals for the community to promote good health as well as the organisation of food banks which will assist some of the needy communities in the city as well as the country.

Fundraising activities

Organising Pop-up Taverna and serving healthy meals to generate donations.

Publishing and selling book relating to the evolution of Greek Cypriot cuisine into British society.

FINANCIAL REVIEW

Principal funding sources

The future of Charity's services is dependent on continued support from statutory sources and income from grants and donations, which are essential for the maintenance and expansion of services to meet the increasing demand.

The Charity provides essential services and develops unique training projects that help to profile/meet the needs of the public and is supported in part by Local Authority, Big Lottery Fund and Heritage Lottery Fund. Although such funding continues, demand for projects, services, and an increase in core costs considerably outweighs the funding provided by these sources, to the extent that the Charity has to continually look for funding from other organisations, charitable and corporate bodies and individual donors.

Reserves policy

The Board of Trustees is responsible for deciding how to invest the Charity's reserves. The appropriate level of reserves is established through an annual review of the Charity's requirements and stated in the financial report. The Treasurer is responsible for proposing to the Board the balance of cash on deposit and investments, and acts on the Board's instructions.

Taking into account the impact on future grants and donations receivable, the trustees may have to limit the charity's activities within the reserves available.

EXCESS OF EXPENDITURE OVER INCOME

The charity recorded an excess of expenditure over income of £53,488 during the year. This reflects the timing difference between the charity's core project delivery and the financial reporting period. The principal projects undertaken during the year do not align exactly with the accounting year, resulting in expenditure being recognised before the corresponding funding is received or matched. Accordingly, the reported deficit is primarily due to the overlap in project-related payments across accounting periods and does not reflect an underlying deterioration in the charity's financial position.

Review of transactions, financial performance and funds

As shown in the Statement of Financial Activities (page 6) total income for the period to 31 October 2025 amounted to £108,709. Expenditure in the furtherance of charitable activities totalled £162,197. The Charity resulted in a Net resources deficit of £53,488.

FUTURE PLANS

In light of the current economical climate the organisation will review its business plan / operational model to help it ensure sustainability and will make any changes needed. It remains committed to supporting the primary beneficiaries of our activities and services and will aim to continue delivery of a programme of key activities and associated services.

The organisation plans to continue working strategically to help achieve our objectives.

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.

Recruitment and appointment of new trustees

Every person who wishes to be a Member and a trustee as such, shall deliver to the Company an application for membership in such form as the Directors require executed by that person.

At the next meeting of the Directors after the receipt of any application for membership, the application shall be considered by the Directors who shall decide upon the admission or rejection of the applicant.

Organisational structure

The Charity has a Management Committee of up to six members who meet regularly and are responsible for strategic direction and policy of the charity. At present the committee has six members from a variety of backgrounds relevant to the work of the charity. The committee is made up of the trustees.

A scheme of delegation is in place and day to day responsibility for the provision of services rest with the trustees.. The trustees are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met.

Induction and training of new trustees

New trustees receive a comprehensive induction package, with information covering the duties of a trustee, a trustee job description and service agreement, an outline of the vision, mission and implementation of the charity's services, the latest Report and Accounts, current year's budget and latest management accounts.

Trustees are encouraged to make use of the training and conference opportunities provided by the NVCO and other bodies.

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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10418907 (England and Wales)

Registered Charity number

1182273

Registered office

Aldridge Wellbeing Centre

Leighwood road

Walsall

WS9 8AB

Trustees

Mrs L Malla Trustee

Mrs O Hazell Trustee

Mr Y K Gupta Trustee

Mrs L Taylor Trustee

Independent Examiner

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 15 July 2026 and signed on its behalf by:

Mrs O Hazell - Trustee

Independent examiner's report to the trustees of LGK In The Community ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts 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

4.

the accounts 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 accounts to be reached.

Mr Michael Filiou FCCA

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

15 July 2026

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

43,398

65,311

108,709

161,846

EXPENDITURE ON

Charitable activities

3

Food Bank

-

10,367

13,190

Donations

18,560

4,856

23,416

15,209

Publication Cost

-

7,983

7,575

Travelling Expense

4,150

1,734

5,884

5,899

Project Management

36,363

69,539

105,902

55,641

Other

1,585

7,060

8,645

5,882

Total

60,658

101,539

162,197

103,396

NET INCOME/(EXPENDITURE)

(17,260

)

(36,228

)

(53,488

)

58,450

RECONCILIATION OF FUNDS

Total funds brought forward

979

159,585

160,564

102,114

TOTAL FUNDS CARRIED FORWARD

(16,281

)

123,357

107,076

160,564

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

FIXED ASSETS

Tangible assets

9

-

10,198

12,032

CURRENT ASSETS

Cash at bank

30,079

145,101

175,180

180,334

CREDITORS

Amounts falling due within one year

10

(46,361

)

(31,941

)

(78,302

)

(31,802

)

NET CURRENT ASSETS/(LIABILITIES)

(16,282

)

113,160

96,878

148,532

TOTAL ASSETS LESS CURRENT

LIABILITIES

(16,282

)

123,358

107,076

160,564

NET ASSETS

(16,282

)

123,358

107,076

160,564

FUNDS

12

Unrestricted funds

(16,282

)

979

Restricted funds

123,358

159,585

TOTAL FUNDS

107,076

160,564

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime and in accordance with the special provisions relating to small charitable companies under Part 15 of the Companies Act 2006.

The financial statements were approved by the Board of Trustees and authorised for issue on 15 July 2026 and were signed on its behalf by:

Mrs O Hazell - Trustee

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.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

2025

2024

£

Donations

53,692

64,267

Grants

55,017

97,579

108,709

161,846

Grants received, included in the above, are as follows:

2025

2024

£

Heritage Lottery

-

97,579

Main Grant

24,938

-

HMRC Gift Aid

30,079

-

55,017

97,579

3.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Direct

(see note

Costs

4)

Totals

£

Food Bank

10,367

-

10,367

Donations

-

23,416

Publication Cost

7,983

-

7,983

Travelling Expense

5,884

-

5,884

Project Management

105,902

-

105,902

130,136

23,416

153,552

4.	GRANTS PAYABLE

2025

2024

£

Donations

23,416

15,209

5.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Depreciation - owned assets

3,399

4,011

6.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

7.	STAFF COSTS

The average number of employees for the year is 2 (2024 - 0).

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

24,231

137,615

161,846

EXPENDITURE ON

Charitable activities

Food Bank

-

13,190

Donations

10,895

4,314

15,209

Publication Cost

7,575

-

7,575

Travelling Expense

5,324

575

5,899

Project Management

25,153

30,488

55,641

Other

1,371

4,511

5,882

Total

50,318

53,078

103,396

NET INCOME/(EXPENDITURE)

(26,087

)

84,537

58,450

RECONCILIATION OF FUNDS

Total funds brought forward

27,066

75,048

102,114

TOTAL FUNDS CARRIED FORWARD

979

159,585

160,564

9.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 November 2024

34,438

4,661

39,099

Additions

-

1,565

At 31 October 2025

34,438

6,226

40,664

DEPRECIATION

At 1 November 2024

23,542

3,525

27,067

Charge for year

2,724

675

3,399

At 31 October 2025

26,266

4,200

30,466

NET BOOK VALUE

At 31 October 2025

8,172

2,026

10,198

At 31 October 2024

10,896

1,136

12,032

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 11)

76,963

31,202

Social security and other taxes

606

-

Pension payable

133

-

Accruals and deferred income

600

78,302

31,802

11.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year on demand:

Bank overdrafts

76,963

31,202

12.	MOVEMENT IN FUNDS

Net

At

movement

At

1.11.24

in funds

31.10.25

£

Unrestricted funds

General fund

979

(47,340

)

(46,361

)

HMRC Gift Aid

-

30,079

979

(17,261

)

(16,282

)

Restricted funds

Festive Food Bank

9,954

(1,816

)

8,138

Amathus to Birmingham

874

(40

)

834

Taverna Pop Up

34,600

15,574

50,174

Queens of Amathus

21,588

-

21,588

Queen of Commonwealth

40

(245

)

(205

)

Holiday Activity Fund

21,242

-

21,242

Celebrating Community Fund

4,967

-

4,967

National Lottery SSM

(30,262

)

-

(30,262

)

Queen of City

96,582

(49,700

)

46,882

159,585

(36,227

)

123,358

TOTAL FUNDS

160,564

(53,488

)

107,076

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

13,319

(60,659

)

(47,340

)

HMRC Gift Aid

30,079

-

30,079

43,398

(60,659

)

(17,261

)

Restricted funds

Festive Food Bank

2,400

(4,216

)

(1,816

)

Amathus to Birmingham

(1

)

(39

)

(40

)

Taverna Pop Up

37,976

(22,402

)

15,574

Queen of Commonwealth

-

(245

)

(245

)

Queen of City

24,936

(74,636

)

(49,700

)

65,311

(101,538

)

(36,227

)

TOTAL FUNDS

108,709

(162,197

)

(53,488

)

Comparatives for movement in funds

Net

At

movement

At

1.11.23

in funds

31.10.24

£

Unrestricted funds

General fund

27,066

(26,087

)

979

Restricted funds

Festive Food Bank

10,168

(214

)

9,954

Amathus to Birmingham

926

(52

)

874

Taverna Pop Up

24,202

10,398

34,600

Queens of Amathus

21,588

-

21,588

Queen of Commonwealth

367

(327

)

40

Holiday Activity Fund

21,242

-

21,242

Celebrating Community Fund

4,967

-

4,967

National Lottery SSM

(8,412

)

(21,850

)

(30,262

)

Queen of City

-

96,582

75,048

84,537

159,585

TOTAL FUNDS

102,114

58,450

160,564

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

24,231

(50,318

)

(26,087

)

Restricted funds

Festive Food Bank

3,900

(4,114

)

(214

)

Amathus to Birmingham

-

(52

)

(52

)

Taverna Pop Up

36,136

(25,738

)

10,398

Queen of Commonwealth

-

(327

)

(327

)

National Lottery SSM

-

(21,850

)

(21,850

)

Queen of City

97,579

(997

)

96,582

137,615

(53,078

)

84,537

TOTAL FUNDS

161,846

(103,396

)

58,450

A current year 12 months and prior year 12 months combined position is as follows:

Net

At

movement

At

1.11.23

in funds

31.10.25

£

Unrestricted funds

General fund

27,066

(73,427

)

(46,361

)

HMRC Gift Aid

-

30,079

27,066

(43,348

)

(16,282

)

Restricted funds

Festive Food Bank

10,168

(2,030

)

8,138

Amathus to Birmingham

926

(92

)

834

Taverna Pop Up

24,202

25,972

50,174

Queens of Amathus

21,588

-

21,588

Queen of Commonwealth

367

(572

)

(205

)

Holiday Activity Fund

21,242

-

21,242

Celebrating Community Fund

4,967

-

4,967

National Lottery SSM

(8,412

)

(21,850

)

(30,262

)

Queen of City

-

46,882

75,048

48,310

123,358

TOTAL FUNDS

102,114

4,962

107,076

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

37,550

(110,977

)

(73,427

)

HMRC Gift Aid

30,079

-

30,079

67,629

(110,977

)

(43,348

)

Restricted funds

Festive Food Bank

6,300

(8,330

)

(2,030

)

Amathus to Birmingham

(1

)

(91

)

(92

)

Taverna Pop Up

74,112

(48,140

)

25,972

Queen of Commonwealth

-

(572

)

(572

)

National Lottery SSM

-

(21,850

)

(21,850

)

Queen of City

122,515

(75,633

)

46,882

202,926

(154,616

)

48,310

TOTAL FUNDS

270,555

(265,593

)

4,962

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025.