2023-12-31-accounts - Farnham Christian Community Trust Limited

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Registered Company Number: 3904228 Registered Charity Number : 1079778

Farnham Christian Community Trust Limited

Statement of Accounts

for the year ended 31 December 2023

Statement of Accounts for the year ended 31 December 20 23 - Page 1 of 20 Farnham Christian Community Trust Limited (FCCT) Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB

A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Index

Index
Legal & Administrative Information	3
Board of Trustees	3
Company Secretary	3
Registered Office	3
Bankers & Independent Examiner	3
Trustees’ Report	4
Aims & Objectives	4
Review of Activities & Achievements	4
Introduction	4
Farnham Schools Work	5
Farnham Foodbank	5
Frontline Farnham - Benefits & Debt Advice	6
Friends Together - Bereavement Support	6
Christian Activities	6
Family Support	7
The Future	7
Public Benefit	7
Reserves Policy	7
Review of Financial Affairs	7
Recruitment & Appointment of New Trustees	8
Induction & Training of New Trustees	8
Risk Management	8
Volunteers	8
Trustees’ Responsibilities Statement	9
Independent Examiner’s Report	10
Statement of Financial Activities
for the year ended 31 December 202 3	11
Balance Sheet as at 31 December 202 3	12
Notes to the Financial Statements	13

Statement of Accounts for the year ended 31 December 20 23 - Page 2 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Legal & Administrative Information

Farnham Christian Community Trust Limited (FCCT) is a registered charity. Its charity number is 1079778. It was incorporated on 9 March 2000 and is governed by the Memorandum and Articles of Association of the company, limited by guarantee, as defined by the Companies Act 2006. Its company number is 3904228 (England and Wales).

Board of Trustees

Mr Andrew Marriott (Chairman) Mr Alan Earwaker (Resigned 13 Jan 2024) Mr Sean Gubb Mrs Rebecca Melachrino Mr Guy Pritchard Mrs Sarah Rose (Appointed on 12 July 2023) Rev David Uffindell

The above Board members are treated as Directors under company law and Trustees under charity law. Additional members are appointed by an ordinary resolution of the members. The Board of Trustees is actively seeking to add certain identified skills and experience to the Board through extending Board numbers. The Chairman ensures that new Trustees receive induction and training as required.

Company Secretary

Mr Andrew Marriott

Registered Office

Community Room, Gorselands Alma Lane Farnham Surrey GU9 0NB

Bankers

& Independent Examiner

Lloyds Bank Donna Leppitt BX1 1LT Independent Examiners Limited Unit 2, The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

Statement of Accounts for the year ended 31 December 20 23 - Page 3 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Trustees’ Report

for the Year Ended 31 December 2023

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report, which incorporates the directors’ report, and the financial statements of Farnham Christian Community Trust (the charity) for the year ended 31 December 2023.

current statutory requirements, the requirements of the charity’s governing document and the provisions of the Statement of Recommended Practice (SORP), 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 2015).

large companies under the Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.

The Trustees who served during the year are shown on page 3.

Aims & Objectives

FCCT aims to serve Christ and the community by encouraging, facilitating, and supporting inter-church initiatives in Farnham.

Statement of Accounts for the year ended 31 December 20 23 - Page 4 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Review of Activities & Achievements

Introduction

FCCT was started over 20 years ago and continues to ensure that the charity provides excellent support services for inter-church collaborative projects with a vision to see churches enjoy working effectively together to impact the local community.

Major projects were as follows:

Signposts, Farnham Schools Work

We welcomed a new Signposts coordinator, Jo Scougall, to lead the Signposts primary schools work in 2023. Signposts produced an Easter tour, a summer ‘moving on’ tour and a Christmas tour. A team of volunteers deliver these assemblies at 15 primary schools in the Farnham area. Funding has been received for work with Young People of secondary school age. Due to changes in leadership of a partner organisation, there has been a delay in starting this work.

Farnham Foodbank

During 2023 Farnham Foodbank fed 2,764 people, of which 1,198 were children, these are similar numbers to 2022. There are more reasons than one to select as a cause for needing a food parcel on a single voucher. Debt is the main reason for people needing food support accounting for around 63% of our referrals. Other causes included Benefit Related (41%) Sickness (39%) and Personal Circumstance e.g. homeless, domestic abuse, change in relationship status (24%).

The provision of emergency food meets immediate need but it does not however address the underlying cause of someone coming to the Foodbank. At our distribution centres our volunteers signpost clients to further support organisations who can help them and we work closely with Frontline Money Advice who help our clients with financial challenges. In May we launched our Community Coaching Programme. The role of a Community Coach is to walk alongside a client who wants but is struggling to make a significant change in their life, for example finding a job. The coach will help the client define their own goals and make them happen.

In October we received over 4,300kg of donations from local schools and churches from their Harvest Festival celebrations. In addition to the emergency referrals, we gave Christmas hampers to schools who identified families that would struggle over the festive period. We also gave out Christmas hampers to every family and individual receiving a food parcel in December.

Statement of Accounts for the year ended 31 December 20 23 - Page 5 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Frontline Farnham - Benefits & Debt Advice

issues to find a way through to financial stability. Where there are underlying issues that fall outside of the project’s remit (e.g. physical or mental health), clients are referred or signposted to the appropriate organisation for additional help. The project relies on grant funding and Foodbank support to continue to operate, and has increased the team of trained volunteer Debt Advisers to meet the increased client demand in response to the Cost of Living Crisis.

Our Branch Manager works three days a week to cope with the additional workload, working closely with Farnham Foodbank as a large proportion of FFMA clients are also Farnham Foodbank clients. We expect the ongoing surge in demand of people experiencing financial crisis and seeking help from FFMA to continue. More volunteer Debt Advisers will be recruited to meet this growing demand.

Friends Together - Bereavement Support

Friends Together Bereavement Support have continued to help people who have experienced a bereavement. Initially still operating a telephone service and meeting via Zoom, the group has returned to meeting in person both regular daytime and evening sessions each month, but continues on Zoom for those who find it a helpful way to meet. The group provides a much needed service to the community and whilst there are only relatively small numbers attending, the support is well received and appreciated.

Statement of Accounts for the year ended 31 December 20 23 - Page 6 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

In addition to these projects FCCT facilitates a number of other projects and initiatives that impact the community:

Christian Activities : Inter-church Prayer & Mission

In July FCCT facilitated an outdoor celebration of worship, prayer and fellowship for 7 churches at Waverley Abbey House. In November there was a panel discussion ‘confronting suffering and finding hope’, and an evening of music and readings ‘exploring grief and hope’. A number of churches hosted a monthly gathering to pray for Farnham

Family Support

The Family Support project has developed over more than ten years to help improve the circumstances of local school children whose education is adversely affected by exceptionally difficult family circumstances. These include illness, domestic abuse and sudden emergencies. It also supports groups such as young carers.

It operates through Home School Link Workers attached to schools, making use of funds donated by local Christian businessmen to buy items such as school uniform and shoes, pay for school trips which the child would otherwise miss, or contribute to the household by buying basic food or new bedding for the child.

The project works with and supplements assistance from formal agencies such as Social Services. By giving freely and immediately, the project helps demonstrate Christian love to the children and their families. During 2023, the project supported families with children in eight schools in and around Farnham and many individual gifts continue to be made.

The Future

As the legal and administrative framework for inter-church collaborative projects, the Trustees continue to positively engage with key stakeholders in the churches and community sectors and by doing so both build social capital and reach out to some of the most vulnerable in our community.

Public Benefit

have due regard to the Charity Commission's general guidance on public benefit. The Trustees believe that the public benefit is provided by the activities listed in the ‘Review of activities’ above.

Reserves Policy

event of a shortfall in funding. The Reserves comprise: restricted funds of £19,583 for project staff obligations and the following designated funds; £233 for rent obligations, £0 for support staff obligations, £0 represented by fixed assets. The target for unrestricted reserves is a minimum of £13,780. As at the year end the unrestricted reserves stood at £36,406 and designated funds £41,266.

Statement of Accounts for the year ended 31 December 20 23 - Page 7 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Review of Financial Affairs

Overall the Charity’s Projects had a surplus of £11,088. There was an unrestricted surplus of £301 used in the operation of the charity.

Total income decreased to £153,110 from the previous year total of £211,961. The unrestricted core income of £26,145 to support core services is a slight decrease from £29,262 for the year 2022.

Overall administrative costs again fell from the previous year, while Project costs have remained much the same as in 2022.

Recruitment & Appointment of New Trustees

New Trustees are selected for their relevant interest, expertise and experience and are elected by the existing Trustees.

Induction & Training of New Trustees

All Trustees are provided with a Trustee Handbook and a guide to cloud storage where governing documents, policies, minutes and accounts are located.

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 the risks identified, in accordance with the Risk Management Policy.

Volunteers

During 2023 we were supported by 112 wonderful volunteers, without which we would not be able to deliver these projects to the town.

Statement of Accounts for the year ended 31 December 20 23 - Page 8 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Trustees’ Responsibilities Statement

The Trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

that law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure of the charitable company for that period. In preparing those financial statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
presume that the charitable company will continue in business.

and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees and signed on their behalf by:

Signed: Dated: 23rd July 2024 Andrew Marriott Chair of the Board of Trustees

Statement of Accounts for the year ended 31 December 20 23 - Page 9 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Independent Examiner’s Report

to the Trustees of Farnham Christian Community Trust Limited

I report on the accounts for the year ended 31 December 2023 set out on pages 11 to 20 .

Respective responsibilities of Trustees and examiner

The charity's Trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's Trustees 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 required. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
to state whether particular matters have come to my attention.

Basis of the independent examiner's report

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 Trustees 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 statements below.

Independent examiner's statement

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

which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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 2015)
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Dated: 23rd July 2024

D Leppitt

Independent Examiners Limited

Unit 2, The Broadbridge Business Centre, Delling Lane, Bosham, PO18 8NF

Statement of Accounts for the year ended 31 December 20 23 - Page 10 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Statement of Financial Activities for the year ended 31 December 2023

(Including income & expenditure)

	Notes	Unrestricted Funds	Restricted Funds	2023 Total Funds	2022 Total Funds
Income & Endowments from:
Donations & Legacies	2	24,022	126,965	150,987	211,961
Bank Interest	3	2,123	0	2,123	4
		26,145	126,965	153,110	211,965
Expenditure, Charitable Activities:
Christian Activities		10,712	0	10,712	28,090
Families		2,454	18,859	21,313	14,698
Schools		1,407	10,747	12,154	16,644
Bereavement		49	339	388	631
Debt & Benefits		2,994	23,058	26,052	26,498
Foodbank		8,228	63,175	71,403	60,404
Total Expenditure	4 & 5	25,844	116,178	142,022	146,965

Net Income / (Expenditure)		301	10,787	11,088	65,000
Transfers between funds	16	7,634	(7,634)	0	0
Net movement in funds		7,935	3,153	11,088	65,000
Reconciliation of Funds
Total funds brought forward		69,737	205,761	275,498	210,498
Total funds carried forward		77,672	208,914	286,586	275,498

Statement of Accounts for the year ended 31 December 20 23 - Page 11 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Balance Sheet as at 31 December 2023

	Notes	2023	2023	2022	2022
Fixed Assets
Tangible Assets	11		0		0
Current Assets
Stock	18	25,950		21,702
Debtors	12	6,995		10,768
Cash at Bank and In Hand	13	256,586		245,018
		289,531		277,488
Creditors
Amounts falling due within one year	14	(2,945)		(1,990)
			286,586		275,498
Total Assets less Current Liabilities			286,586		275,498
Net Assets			286,586		275,498

Funds
Unrestricted Funds	17		36,406		28,485
Designated Funds	17		41,266		41,252
Restricted Funds	17		208,914		205,761
			286,586		275,498

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023 . The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2023 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 Section 386 and 387 of the Companies Act 2006 and;
company at the end of each financial year and of its surplus or deficit for each comply with the requirements of the Companies Act 2006 relating to the financial statements, so far as applicable to the charitable company.

Companies Act 2006 relating to small companies. All financial information is in £.

23rd July 2024 The financial statements were approved by the Board of Trustees on ________ and were signed on its behalf by:

Signed:

Andrew Marriott Chair of the Board of Trustees

Statement of Accounts for the year ended 31 December 20 23 - Page 12 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Notes to the Financial Statements

for the year ended 31 December 2023

1. Accounting Policies

a. Basis of Preparation of Financial Statements

The Financial statements have been prepared in accordance with 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 2015) – (Charities SORP (FRS 102)) and the Companies Act 2006.
liabilities are initially recognized at historic cost or transaction value unless otherwise stated in the relevant accounting policy.
The charity has claimed exemptions available in section 1a of FRS 102 not to prepare a cash flow statement since it is a small charity.
There has been no change to the accounting policies (variation rules and methods of accounting) since last year and there has been no changes to the previous accounts.

b. Company Status

Community Room, Gorselands, Alma Lane, Farnham, Surrey, GU9 0NB. The Trustees named on page 3 are also members of the company. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

c. Fund Accounting

Unrestricted funds can only 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.
Designated funds arise when Trustees agree to establish a fund from unrestricted funds for a specific purpose.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

d. Income

All income is recognized once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received. Donations arising under gift aid, together with the tax recoverable thereon, are accounted for when received.

Statement of Accounts for the year ended 31 December 20 23 - Page 13 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

Provision is made for gift aid yet unclaimed at the year end on income received prior to the end of the financial period.

e. Expenditure

Liabilities are recognized 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 costs related to that 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. Governance and Management and Administration have been regarded as Support costs for the project and allocated to the projects based on the cost of each project.

f. Tangible Fixed Assets

Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful life for all Computer & Office Equipment at 20-25% on cost.

g. Stock

As a standard, the Trussell Trust advises foodbanks to value stock based on a value per kg calculated locally by comparison to an average 19.1kg emergency food parcel.
At the end of December 2023, 11,461kg of stock was held by the charity, with an estimated cost of £2.26/kg. Due to the perishable nature of stock strict account is taken of use by dates and all out of date stock is disposed of regularly.

h. Going Concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

2. Donations	Unrestricted Funds	Restricted Funds	Total 2023	Total 2022
Donations	22,171	108,637	130,808	206,600
Gift Aid	1,851	14,080	15,931	20,302
Donated Food Stock	0	4,248	4,248	(14,941)
	24,022	126,965	150,987	211,961

3. Investment Income	Unrestricted Funds	Restricted Funds	Total 2023	Total 2022
Deposit Account Interest	2,123	0	2,123	4
	2,123	0	2,123	4

Statement of Accounts for the year ended 31 December 20 23 - Page 14 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

4. Charitable Activities Expenditure, work with:

Christian Activities	Unrestricted Funds 10,712	Restricted Funds 0	Total 2023 10,712	Unrestricted Funds 26,442	Restricted Funds 1,648	Total 2022 28,090
- Staff Costs	0	0	0	1,370	0	1,370
- Project Costs	10,712	0	10,712	25,072	1,648	26,720
Families	2,454	18,859	21,313	2,293	12,405	14,698
- Staff Costs	0	6,552	6,552	714	5,804	6,518
- Project Costs	2,454	12,307	14,761	1,579	6,601	8,180
Schools	1,407	10,747	12,154	2,591	14,053	16,644
- Staff Costs	0	6,720	6,720	807	13,241	14,048
- Project Costs	1,407	4,027	5,434	1,784	812	2,596
Bereavement	49	339	388	92	539	631
- Staff Costs	0	0	0	29	0	29
- Project Costs	49	339	388	63	539	602
Debt & Benefits	2,994	23,058	26,052	4,127	22,371	26,498
- Staff Costs	0	18,916	18,916	1,285	17,165	18,450
- Project Costs	2,994	4,142	7,136	2,842	5,206	8,048
Young People	0	0	0	0	0	0
- Staff Costs	0	0	0	0	0	0
- Project Costs	0	0	0	0	0	0
Foodbank	8,228	63,175	71,403	9,424	50,980	60,404
- Staff Costs	0	41,451	41,451	2,935	36,241	39,176
- Project Costs	8,228	21,724	29,952	6,489	14,739	21,228
Total Expenditure	25,844	116,178	142,022	44,969	101,996	146,965

5. Analysis of Expenditure, work with:

	Activities Directly Undertaken	Support Costs	Total 2023	Activities Directly Undertaken	Support Costs	Total 2022
Christian Activities	9,486	1,226	10,712	23,689	4,402	28,091
Families	18,859	2,454	21,313	12,405	2,293	14,698
Schools	10,747	1,407	12,154	14,053	2,591	16,644
Bereavement	339	49	388	539	92	631
Debt & Benefits	23,058	2,994	26,052	22,371	4,128	26,499
Young People	0	0	0	0	0	0
Foodbank	63,175	8,228	71,403	50,980	9,422	60,402
	125,664	16,358	142,022	124,037	22,928	146,965

Statement of Accounts for the year ended 31 December 20 23 - Page 15 of 20

Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

6. Management & Administration	2023	2022
Staff Costs	0	7,140
Contractor Fees	6,268	6,628
Rent & Rates	1,505	1,533
Insurance	1,778	1,703
Telephone	588	491
Postage, Stationery & Sundries	1,826	1,525
Depreciation	0	154
Repairs & Maintenance	0	0
Accountancy Fees	430	403
Bank & Payment Costs	313	403
Professional Memberships & Licenses	85	85
Utilities	1,176	568
Computer & IT Expenses	1,669	1,607
Travel & Subsistence	0	28
Advertising & PR	0	0
	15,638	22,268

7. Governance	2023	2022
Independent Examination	720	660
	720	660

8. Staff Costs	2023	2022
Gross Wages & Salaries	70,498	77,777
Employer NI	2,497	2,985
Employer Allowance	(2,497)	(2,985)
Employer Pension	3,141	1,814
	73,639	79,591

Statement of Accounts for the year ended 31 December 20 23 - Page 16 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

8. Staff Costs, cont...

8. Staff Costs, cont...
The average number of staff employed by the charitable company during the year	No. of Employees 2023	No. of Employees 2022
Families	1	1
Schools	1	1
Debt & Benefits	1	1
Young People	0	0
Foodbank	4	4
Charity Administration	0	1
No employee earned more than £60,000	7	8

9. Trustee Remuneration, Benefits & Donations

No material transaction took place between the organisation and a trustee or any person connected with them. The total amount of donations funded by trustees and related parties in 2023 was £149 (2022: £1,011)

10. Taxation

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

	Computer &
11. Tangible Fixed Assets	Office
	Equipment
Cost
Balance at 1 January 2023	0
Additions	0
Disposals	0
Balance as at 31 December 2023	0
Depreciation
Balance as at 1 January 2023	0
Charge for year	0
Disposals	0
Balance as at 31 December 2023	0

Net Book Value 31 December 2023	0

Net Book Value 31 December 2022	0

Statement of Accounts for the year ended 31 December 20 23 - Page 17 of 20

12. Debtors:Amounts falling due within one year	2023	2022
Gift Aid Debtor	5,645	9,732
Debtors	1,350	1,036
	6,995	10,768

13. Cash at Bank and In Hand	2023	2022
at Bank	255,179	243,462
in Hand	1,407	1,556
	256,586	245,018

14. Creditors:Amounts falling due within one year	2023	2022
Accounts Payable	742	746
PAYE & NIC Payable	1,513	201
Accruals	690	660
	2,945	1,990

15. Pension Commitments

was owed to the scheme (2022: £306.07)

Statement of Accounts for the year ended 31 December 20 23 - Page 18 of 20 Farnham Christian Community Trust Limited (FCCT) . Community Room, Gorselands, Alma Lane, Farnham, Surrey. GU9 0NB A Company Limited by Guarantee registered in England & Wales No.3904228 and a Registered Charity No.1079778

16. Reserves	1 Jan 2023	Income	Expenditure Transfers	Expenditure Transfers	31 Dec 2023
Unrestricted Funds
General Funds	28,485	21,245	(14,958)	1,634	36,406
Christian Activities	(381)	4,900	(9,486)	6,000	1,033
Young People (Designated)	40,000	0	0	0	40,000
Core Rent Fund (Designated)	1,633	0	(1,400)	0	233
Core Asset Fund (Designated)	0	0	0	0	0
Core Staff Fund (Designated)	0	0	0	0	0
	69,737	26,145	(25,844)	7,634	77,672
Restricted Funds
Christian Activities	0	0	0	0	0
Families	17,504	13,883	(18,859)	(500)	12,028
Schools	16,931	10,533	(10,747)	0	16,717
Bereavement	2,382	219	(339)	0	2,262
Debt & Benefits	19,586	9,155	(23,058)	22,190	27,873
Young People	0	0	0	0	0
Foodbank	149,358	93,175	(63,175)	(29,324)	150,034
	205,761	126,965	(116,178)	(7,634)	208,914

Total Funds	275,498	153,110	(142,022)	0	286,586

Restricted Funds

Christian Activities : The Unrestricted Funds under the heading Christian Activities, are used towards the inter-church prayer and mission.

Families : These funds are given by the PALS group to provide resources to Home School Link Workers in Farnham, supporting local families in need.

Schools : These funds are given by churches and individuals for the work of Signposts in local Farnham primary schools.

Bereavement : Funds donated to Friends Together Bereavement Support.

Debt & Benefits : Funds donated to Frontline Farnham, Debt & Benefits Advice. Also includes provision of a shared Hardship fund managed by Frontline & Foodbank.

Young People : Funds donated to support an employed Farnham youth worker. Some funds donated to this project are not restricted hence the Young People heading in the Unrestricted Funds (Designated) too.

Foodbank : Food stock makes up a proportion of this fund with the remainder being gifts to be used for the on-going costs of the project.

Statement of Accounts for the year ended 31 December 20 23 - Page 19 of 20

Fund Transfers

From Restricted to Unrestricted Funds : Transfers were made between Restricted and Unrestricted funds to cover a small proportion of the operating costs of the charity, as agreed with Project Steering Groups. Projects that either used the shared space rented by the charity or employed personnel contributed to the management of these items, as well as other operational costs borne by the charity.

Between Restricted Funds : With the consent of original donors or inline with minuted decisions made by Project Steering Groups to support other Projects that were offering a service to the original Project, funds were transferred between Restricted accounts.

From Unrestricted to Restricted Funds : A number of transfers were made from the unrestricted charity funds to support projects that were not yet self-sufficient.

Fund Figures : The figures shown do not directly relate to how funds transferred were transferred as the figure only shows the balance of transfers not In and Out transfers.

17. Analysis of Net Assets by Fund

	Other Net Assets	Total 2023	Other Net Assets	Total 2022
General Funds	36,406	36,406	28,485	28,485
Designated Funds	41,266	41,266	41,252	41,252
Restricted Funds	208,914	208,914	205,761	205,761
	286,586	286,586	275,498	275,498

18. Valuation of Foodbank Stock

18. Valuation of Foodbank Stock	18. Valuation of Foodbank Stock	18. Valuation of Foodbank Stock	18. Valuation of Foodbank Stock
		Weight (kg)	Weight (kg)		Value (£)	Value (£)
1 Jan 2023	1 Jan 2023	In	Out	31 Dec 2023	1 Jan 2023	31 Dec 2023
	9,474	25,747	23,759	11,461	21,702	25,950

Stock Figure : Food stock is measured in kg as advised by the Trussell Trust, this figure is then converted to a cash value annually for the accounts based on a sampling of products from local stores. Sainsbury's & Waitrose stores were used in the comparison pricing for 31 December 2023.

Statement of Accounts for the year ended 31 December 20 23 - Page 20 of 20