Registered number: 03719101
Charity number: 1084124
COMMUNITY FOSTER CARE
(A company limited by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

COMMUNITY FOSTER CARE
IA company limited by guarantee)
CONTENTS
Page
Reference and admlnlstratlve detalls of the Company, Its Trustees and advlsers
Chairman's statement
Trustees. report
Independent auditor's report on thg financial ststomonts
Statement of financial activities
4-12
13-17
18
Balance sheet
Statement of cash flows
20
Notes to the financial ststomgnts
21-40

COMMUNITY FOSTER CARE
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees
M Slralon
J Jansen
C Wade
J Dwight, Chair, as of July 2022
D Con8ty I￿s1gned 28 February 20221
S Malone
Mcox
Company registered number
03719101
Charity registered number
1084124
Registered office and principal address
Unil A, 76 Kingsholm Road, Gloucester, GIOU￿StershIre, GL1 3BD
Company secretary
J Dwight
Chief executive officer
M Kingston
Registered manager
E Weaver
Senior leadership team
M Kingston
E Weaver
SHart
D Whilson-Jones
Independent auditor
Crowe U.K. LLP, Fourth Floor, St James House, St James Square, Cheltenham, GL50 3PR
Bankers
Nalwest, 2nd Floor, The Quadrangle, The Promenade, Cheltenham, Gloucestershire, GL50 1 PX
Page 1

COMMUNITY FOSTER CARE
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Solicitors
BPE, St James, House, Sl James, Square, Cheltenham, Gloucestershire, GL50 3PR
Page 2

COMMUNITY FOSTER CARE
IA company limited by guarantee)
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2022
The COVID-19 pandemic continued to have an adverse effect on Community Foster Care ICFCI this year in
terms of additional pressures on stsff and carers. Despite this the community continued lo utilise new technology
and ensured that young people, staff, and carers remained as safe as possible in this period.
Financially the charity finished the year in positive terms and trustees were able to commit to a development fund
lo be carried foNard into next year. The aim of this is to promote innovation and ulilise as many resources as
possible for the benefit of Young People in the next few years.
We are aware that marketing our services is an essential part of retsining and growing our team of carers, the
mainstay of our business. We have, therefore, invested in marketing and are ulilising media sources to continue
this work.
Strategically our Iherapeulic approach was further developed and has resulted in ex￿lIent progress in enabling
Community Foster Care to thrive as a trauma informed organisation.
None of this would be possible without the drive and commitment of our C.E.O and the Senior Leadership Team,
along with our dedicated and talented staff team. Our amazing carers have also worked tirelessly to ensure that
the aims of our organisation are achieved and that Young People within our care flourish.
Thank you to all involved.
l am excited lo embark on my tenure as Chair of Trustees al CFC. The oryanisation is in a strong position to
grow through the implementation of ils new strategy. This would not have been possible without the stewardship
of Charles Wade, the previous Chair, who has guided the organisalion with passion and vigour through some
challenging times. I would like to extend my thanks, and those of the wider organisalion lo Charles for all that he
has done, and l am grateful he has agreed lo remain a valued member of the board of trustees.
Name..
Jennie Dwight
Chair of the Board of Directors and Trustees
Dale..
Page 3

COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDEO 31 MARCH 2022
The Trustees present their report and audited financial statements for the year ended 31 st March 2022.
The Board of Trustees
Jennie Dwight Ichairl
Joanna Jansen (Trusteel
Mariana Slralon (Trusteel
Charles Wade (Trusleel
Stephenie Malone (Trusteel
Mary Cox (Trusleel
Jane Comerford (Trusleel
Structure, Governance and Management
Governin
Document
The organisation is a charitable company limited by guarantee, incorporated on 24 February 1999 Iregistralion
number 037191011 and registered as a Charity on 15 December 2000 (Charity number 10841241. The Charity
was estsblished under a Memorandum of Association, as amended by Special Resolutions dated 25 November
2009, 1 February 2012, and 30 May 2012, which established the objectives and powers of the charitable
company and is governed under its Articles of Association. On the 30 July 2018 these articles were extended lo
Incorporate the work undertaken by Community Famity Care and to enable this work to be continued by
Community Foster Care.
Recruitment and A
ointment of Trustees
The Directors of the Charity are also Trustees for the purposes of Charity law. During the year, one new Trustee
has been appointed and one Trustee resigned. After the year end (July 20221 Jennie Dwight was appointed
Chair, taking over from Chades Wade, who remains a Iruslee. The board continues to be made up of seven
Trustees. In addition lo the Trustees there are Foster Carers Inon-votingl who regularly attend the Board
meetings. One from the service in the north and one from the service In the south. Their role is primarily lo
represent the views of the foster carers.
All of the Charity's work focuses upon children, young people and their families and the Board of Trustees has
sought to ensure that the needs of this group are appropriately reflected on the Board.
For example, we have Trustees with professional backgrounds In family law, education, fostering, complian￿,
and employment law. The Board Is always seeking to ensure it has the appropriate skill sets required to further
develop the Charity.
Community Foster Care ensures that any new Trustee is selected and recruited safely in line with expected
practice and regulations.
Trustee Trainin
All Trustees are required lo undertake an induction, along with prospective Trustees, lo familiarise themselves
with all aspects of the Charity and the context within which il operates.
We ensure Tru51ees are provided with information regarding..
The obligations of Trustees Irules of engagemenll
The main documents which set out the operational framework for the Charity including the Memorandum
and Articles and the Fostering Service (England) Regulations 2011
The Charity's business strategy.
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
The Trustees & SLT continue to operate within the Scheme of Delegation that was revised In 20-21 year. This
Scheme of Delegation sel out Terms of Reference for three subgroups, each of which report to the Trustees.
Each of these groups has responsibility for, and consideration of areas of the organisation's strategy. The
three Sub-Groups are..
The Fostering Quality Assurance Group
Promoting Good Outcomes, People & Safeguarding Group
Finan￿ and Resources Group
Each of these groups and the Board of Trustees meet three times a year. Therefore, there is formal board
involvement with the charity on a monthly basis. There is also provision for an extraordinary Trustee's meeting to
be called if it is required. There were no extraordinary Trustees meets'ngs held in the period.
Risk Mana
emenl
The organisations Risk Register was reviewed in the year with oversight from our Accountants, Crowe. This was
presented lo and adopted by the board in June 2020. Regular reviews of the Risk Register have been embedded
in the organisalions governance structure and is a standing item on the agenda of each subgroup with each
subgroup taking ownership of appropriate identified risks.
The Charity's policies are regularly reviewed in light of new guidance andlor legislation received from the
Government. CFC strives for excellence in all ils work and is commilled to ensuring the appropriate regulations
are adhered to which protect the child in pla￿Ment, the Foster Carers, the staff team and the Board of Trustees.
Furthermore, the organisalion works with Tri.X to ensure policies are reviewed externally to ensure they are held
lo the highest standard and in line with changes in legislation or recommended best practice.
A key risk area is the reduction of income from our foster pl8￿mentS. Significant work has been taking place lo
mitigate this risk, including enhanced financial procedures, a ￿crUItMent strategy, ensuring purchasers meet
additional ongoing costs identified within placements and routine robust financial monitoring.
Community Foster Care continues to comply with GDPR and engages with the ICO regularfy to ensure ils
guidan￿ is up lo date, all staff are appropriately trsined and any data breaches or near misses are reported
appropriately. The organisalion commissioned a gap analysis of its compliance with GDPR legislats'on which
identified some areas of improvement. An action plan is being developed to implement these changes.
The health and safety of employees is constantly under review and procedures are in place to ensure
compliance with the hea￿h and safety of stsff, volunteers, Foster Carers and visitors. The health and safety of
children and Foster Carers is given the highest priority and the governance for this is dictated under the
Fostering Service (Englandl Regulations 2011.
Covid-19
Although COVID-19 is having less impact on day-to-day life, il is still being fell at Community Foster Care.
Learning and impact from the pandemic, has led to developments in how the organisalion works, including an
evolution of our working style. However, we also ensure face lo face meetings lake pla￿, where these are seen
lo be beneficial.
The organisation wasn't immune from the 'greal resignation, la phenomenon, that saw people change roles
globally). We experienced higher than normal resignations from stsff and Foster Carers. Despite the challenges
this created, CFC now has a full complement of staff, and is strategically over staffed in the social work team to
allow greater focus on carer recruitment, assessment and in turn approval.
The Trustees and management team monitor this closely and have reviewed contingency processes should they
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
be required.
anisational Structure
Community Foster Care has a Board of Trustees which is responsible for the strategic direction of the charity
and meets as a full Board three times a year. Recruitment of new Trustees is ongoing and continually kept
under review by the Board.
The day-to-day responsibility for the provision of the service rests with the Chief Executive, who is responsible
for ensuring that the charity delivers the services specified and that key performan￿ Indicators are mel.
The Chief Executive Is supported by a Senior Leadership Team which is made up of a Registered Manager, a
Service Manager and a Business Development Manager.
In line with the business plan, our fostering service moved from holding Ofsted regislralions lo one. This
transition was managed in close discussion with Otsled. This means the organisalion operates with one
Registered Manager who is overseeing the whole of Community Foster Care's Fostering serVi￿S.
After the end of the financial reporting year, we were visited by Ofsted (June 20221. The outcome of the
Inspection was a good rating in all areas. The inspection report can be found here. In particular Ofsled noted that
the organisalion is working well under one registration.
The Business Support Team has continued lo grow in line with the organisalion's business plan. Most
significantly the prO￿$S of recruiting an internal Finan￿ Manager and FinanTr Business Support Officer. This
has been a sucTrssful venture and has significantly increased the financial reporting and analysis capability
within the organisalion. In addition, the organisalion continues to invest In Marketing & Recruitment, HR and
Adminislralion functions.
The organisalion awarded all stsff and Foster Carers a cost-of-living increment in year and continues lo monitor
the competitiveness of Ils salaries. Pay Scales are also currendy under review. This is being conducted by the
HR officer who is bench marking against similar organisations seeking to ensure salaries, including those of the
senior leadership team are in line with the market. This will continue lo include a clear, consistent, incremental
pay scale across the organisalion.
Public Benefit and Social Im
act
A significant public benefit of Community Foster Care is providing opportunities for members of the local
community lo foster. Community Foster Care believes that good foster carers come from all communities and
backgrounds. We acb.vely seek carers from all communities lo strengthen our ability to meet the diverse needs
of the children in the care population. The work Community Foster Care undertakes is in line with ils
Memorandum and Articles of Association, the geographical restriction was amended In 2004. The Trustees
amended the Memorandum and Articles of Association in May 2017 to bring them in line with recent guidance.
The Trustees also noted in early 2018, that the revised Memorandum and Articles of Association should be
widened to allow for the wider activities of our parent charity, Community Family Care lo be undertaken within
Community Foster Care. These revisions were rectified in the special resolution on the 30 July 2018 by the
Trustees. This enabled the Trustees to dissolve the parent charity, Community Family Care on171h May 20191,
but the important work of this Charity continues within Community Foster Care.
The Board of Trustees confirms that they have complied with their duty in Section 17 of the Charities Act 2011 to
have due regard to public benefit guidan￿ published by the Charity Commission for England and Wales.
The social impact of the work of the charity Is deemed significant. Community Foster Care looks after some of
the most disadvantaged children and young people in society. The majority will have experienced some form of
abuse and neglect, experienced difficulties with educational attainment and are commonly isolated from their
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
peer groups. Through our work, we provide security of family life, encouragement and guidan￿ in education
and develop self-esleem lo play a more active and conslruclive role in society-
At the end of March 2022, we cared for 36 12021.. 431 children and young people on behalf of Local Authorities
and, during the year 2021-2022, over 41 12020-2021., 741 children and young people benefitted from our care.
Although the number of young people In our care was reduced at the end of March, we are encouraged that a
number of those young people reached Independence in the last quarter of the year, and we continue to see
growth of young people in our Care since the year end.
Fundraising
The Charity has no fundraising activities requiring disclosure under S162A of the Charities Act 2011.
Objectives and Activities
The objects of the Charity as amended on 30 July 2018 are..
OBJECTS
The Charity's objects, restricted specifically for the public benefit, are..
al To operate a foster care agency in the United Kingdom regarding training and approving Foster Carers in
particular but not exclusively from social and economically deprived areas.
bl To provide relief to children and young people in need and in particular those in the care of, or
accommodated by, a local authority by..
Ill providing them with, or otherwise assisting in the provision of, a placement or placements in suitable
accommodation and providing them with, or assisting in the provision of, appropriate carers with the aim
of providing them with a stsble family life,. and
Iiil providing for their education and estsblishmenl in life.
cl To promote and protect the good health of children, young people, adults, and their families who are in need
or who are socially and economically disadvantaged In any way and in particular those who have been in the
care of, or accommodated by, a Local Authority by..
Ill providing training, support and guidance.,
Iiil providing them with, or otherwise assisting in the provision of, a placement or placements in suitable
accommodation and providing them with, or assisting in the provision of, appropriate carers with the aim
of improving family life.. and
Iiiil providing for their education and estsblishmenl in life.
dl The relief of povety and in particular the assistance of children and adults who have as children been in
Local Authority care and their families.
A key strand of the Community Foster Care approach is to develop longstanding relationships with communities
often disadvantaged communities. Potential foster carers are largeled from all areas of the community
including socially and economically disadvantsged areas. Community Foster Care's approach has been to
develop the skills and social capitsl within these specific neighbourhoods, with a view lo enabling families within
these communities lo provide warm stable homes to children in need of them. This approach sees our
Interventions building the knowledge and resources within these communibes. We have introduced an Innovative
approach lo the recruitment of foster carers.
Community Foster Care aims lo provide..
A commitment lo a child cenlred approach
High quality foster care in a family setting for children and young people
Respect for racial, cultural and religious backgrounds of all the children and young people
Care for the disability, gender and sexuality of foster children during the matching prO￿$S
24-hour support for foster carers
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
Carers who will respect the children's rights in their homes under the UN Convention on Children's Rights
and not administer corporal punishment lo any child
A commitment to the on-going learning and training of foster carers
A commitment to the on-going learning and training of all Pla￿ment Support Workers and Social Workers
employed by Community Foster Care and all other support staff.
Business Planning
After considerable progress on our previous strategy 12019-20221, SLT, supported by the trustees and wider
staff team reviewed and began lo implement a new strategy that was based on the success and learning of the
previous one. Our new strategy continues lo consider six threads. These are..
Fostering Better Outcomes
Talented Inspired People
Empowering Efficient Systems
Connecting Children with Families
Effective Use of Resources
Charity Viability.
Senior Managers have worked closely with the Trustees to develop this ambitious plan for this period. This
strategy has built a firm foundation underpinned by our values and purpose, which were reviewed with staff,
foster carers and children in 2018. Based on a deep understanding of these we have created a plan that further
develops our ability to achieve our purpose.
Achlevements and Perfomianee durlng 2021-22
The table below details the number of children placed with our carers at the end of each fiscal year. Planned
breaks and stsying pul arrangements are not included.
Numbers of Children livin
with CFC ¢arers
2014
2015
2016
2017
2018
14
10
13
13
17
30
34
31
35
33
44
44
48
50
2019
10
31
41
2020
20
31
51
2021
19
24
2022
18
20
38
North
South
Total
There is a reduction in the numbers of children living with CFC carers, which the management team have
viewed and implemented plans to grow these numbers. Most notsbly the main reason for the drop in
placements has been that a significant number of young people have moved on for planned and positive ￿aSOnS
i.e. moving into independence. This is something the agency celebrates and is proud of. Similarly, the table
below illuslrales the number of approved fostering households al the end of each year.
Numbers of Fosterin
2014
2015
15
30
45
Households
2016
2017
13
11
35
36
48
47
2018
13
34
47
2019
14
37
51
2020
15
31
46
2021
14
28
42
2022
15
26
41
North
South
Total
28
37
The recruilmenl of carers remains a key issue for Community Foster Care, as il does for all agencies across the
country. We continue to invest in a marketing and recruitment officer which has started to show dividends.
Financial performance as detsiled in this report shows the Charity making a surplus of £15,932 for the year. This
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
performance is a slight improvement on the budget agreed by the board pre year. The main reasons for this
Increase are..
Improved income on forecast.
Underspend in areas restricted by the pandemic
During 202112022 the Charity continued to make use of social media and is continuing to develop its strategy of
online recruitment. Our 'organic' following has grown over the year. However, as part of our recruitment strategy
we are focusing more heavily on reaching more people who may not be awa￿ of Community Foster Care
through 'p8id forf advertising on Fa￿book and Go(4le Adwords.
We have reF)Orted on page likes and followers in previous annual reports, however, as our understanding and
use of online marketing tools becomes more sophisliealed, we are focusing more on our 're8ch' to people who
don't organically follow us. Our p8id-for and organic posts have reached an estimated 1,487,688 people120-21".
est 2,000,000 people) in the reporting period. This reduction is because we implemented better targeting of paid
for adverts lo reach more appropriate people. As we leam more, refine our approach and utilise our new
branding and website we hope lo see further benefit.
We have offices in Royal Wootton Basset, Lancaster and Workington which meet the needs of our carers in
these 1oc81ilies. A Social Worker and 8 Placement Support Worker operate from these offices, which is 81so 8
base for training. As we continue lo adopt a 'one organis8tion' appr08ch other key roles are based in these
offices.
Our registered office is in Gloucester. Although this office provides for the organisalions core functionality, we
are int￿asInglY distributing functionality across our footprint and using technology to enable succinct working.
The organisalion has worked h8rd to ensure our office spaces are used more effectively, by staff, carers and
young people, having moved away from periods of lock downs. It is still a vital part of Community Foster Care's
approach lo be embedded in our community and as such there a￿ no plans to reduce our office provision.
Community Foster Care is committed to providing a range of activities and support lo our children and young
people. Although numerous outings and one to one support aclivib'es were planned in both our regions during the
year many have had to be cancelled or rearranged. The team has been really creative in using technology to
continue to support young people during lockdown, but this does mean there has been an underspend on
activities in the year.
We were able lo reinstate our annual Carer Aw8rd events in both regions after they didn't go ahead last year.
They were held in recognition of the work our carers undertake and to reward their commitment lo the children
and young people in their care. The￿ were also several activities al Christmas for all our children.
Community Family Care
Our Family Care section has eontinued ils work in the following areas..
FamilylPlacement Support Work
Support Workers support f8milies through family support work al an 'e8rly help, level. Main SUPF)Ort themes are
supporting with morninglevening routines, managing challenging behaviour in the home, and improving parental
confidence in implementing parenting slralegies.
Support Workers are also providing regu18r support to looked after young people living in our foster families in
order to support placement stability.
This has continued throughout COVID-19 with most interventions being conducted digit811y. However, where
f8ce-to-faee contact has been deemed critical to 8 CYPS safety andlor placement stability a risk assessment has
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
been conducted.
Art Journal Project
Support Workers are currently supporting young people on a 1..1 or group basis through the Art Journal project.
The sessions are either being completed al school or in a confidential space within the community.
Community Family Care continues to deliver on Iwo block contracts awarded in 18119..
Bradford on Avon Youth Services
A 3.5 year contract to deliver a youth service for Bradford on Avon consisting of
Centre Based Provision
Detsched work
1..1 work
Participation
This is a continuation of an initial contract that ran from 2018-2021. The current contract runs through until March
2025.
Famlly Group Conferences- North Somerset
Family Group Conference IFGCI service covering North Somerset. The service launched on 1st January 2019
and CFC is commissioned to provide a minimum of 24 completed FGCS per year.
FGCS are an effective tool for supporting families lo problem solve for themselves. Referrals are re￿iVed from
Social Workers who have identifi'ed families..
On the verge of family breakdown.
With a Child who is al risk of becoming Looked After.
With a Child needing a Child Prolecb"on Plan.
With a Child in Pre-ProTredings.
With a Child subject to Care Proceedings.
The family must be in agreement with being put forward for an FGC and must consent to a referral. A Co-
ordinalor is allocated lo the family and arranges the FGC, which is a meeting. The meeting is split into different
parts. Professionals are present for the initial information giving part, the family are then given lime alone to talk
and come LJP With a plan for addressing the issues raised by professionals in the first part of the meeting. The
plan needs to be agreed by professionals and is then reviewed after 3 months.
This service was referred to favourably in the North Somersel Council's Ofsted report.
This contract was for an initial period of 3 years with an optional extension of 2 years. North Somerset CoLJncil
enacted this extension. and the current arrangement continues lo December 2023. We are currently in
discussions with the Local Authority about their recommissioning intentions.
Financial Review 2021-2022
The continued financial pressLJre on Local Authorities is having a major impact upon the Independent Fostering
Sector. The level of turnover in many of the larger foster care agencies is declining. Despite this Community
Foster Care has made a surplus in 2021-2022.
There was a Surplus of £15,932 in 202112210.67°A of lurnoverl.
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
Turnover for the year was £2,335,874, a 4. 16°k decrease from the previous year. Community Foster Care's
principal funding source is the income from Local Authority contracts. This has decreased from c.£2.33M in 20-
21 to c.£2.23M In 21-22.
The funds available as at 31st March 2022 are £725, 175 of which £0 is restricted.
It is vital that the Charity increases the number of Foster Carers to offer more choice to authorities when making
placements and lo ensure that Community Foster Care maintains its strong ethical matching of children policy,
whilst Increasing ils turnover. The Charity would not be fulfilling Ils purpose, if pursuing increased turnover
compromised the needs of children.
Investment Policy
The organisation doesn't currently have reserves capital lo invest for the purposes of capital gain. The Trustees,
position is that if there is an excess of reserves this will be invested in furthering the charity's mission.
Reserves Policy
The Trustees continue to examine the Charity's requirements for reserves considering the main risks to the
Charity on a yeady basis. We calculate for a combination of adverse events plus the funds needed for a
managed close down. These reserves are needed to meet the working capitsl requirements of the Charity and
the Trustees are confident that at this level they would be able lo continue the current activities of the Charity in
the event of a significant drop in funding. Additionally, in the event that Community Foster Care ceases to
operate. the additional reserves will ensure that children and young people enjoy a lengthy transition period into
their new pl8￿mentS. This position is currently reviewed annually and was last reviewed in September 2022.
At the end of the year, the reserves available lo the Charity were c.£725k which Is 40.2°k higher than the funds
required by the reserves poli￿. Ordinarily the Trustees and Senior Management Team would be exploring the
best ways lo invest these additional funds lo benefit CYP and families. However, In light of the concern about
significant reduction In carer numbers Il is felt prudent lo hold an enhanced level of reserves for at least the short
term.
Plans for the Future Periods
The charity ha5 been operating within Ils strategic plan lo drive the charity forward over the last three years.
Underpinned by a renewed belief in the charity's purpose and values this strategy will guide the charity into a
period of measured growth. Over the coming three years the charity will priorilise..
Carer recruitment
Developing the pla￿ment offer
Ensuring the website, marketing and communication strategy remain live and active
Securing block purchase contracts for Family Care service developments where available and aligned with
our strategic intent.
Responsibilities of the Trustees
The Trustees (who are also directors of Community Foster Care for purposes of Company lawl are responsible
for preparing the Trustees, Report and the financial statements in accordance with applicable law and the United
Kingdom Generally Accepted Accounting Practi￿ (United Kingdom Accounting Slandardsl.
Company law requires the Trustees to prepare financial slalements for each financial year. Under company law,
the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair
view of the stale of affairs of the charitable company and of the incoming resources and application of reSoUr￿s,
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COMMUNITY FOSTER CARE
IA company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDEO 31 MARCH 2022
including the Income and expenditure, of the charitable company for that period. In preparing these financial
statements, the Trustees are required to.,
select suitsble 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.,
slate whether applicable UK accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements,. and
prepare the financial statements on the going concern basis unless Il is inappropriate to presume that the
charitable company will continue in business.
The Trustees are responsible for ensuring that adequate accounting records are maintained that are sufficient lo
show and explain the Charity's transactions and disclose, with reasonable accuracy al any time, the financial
position of the Charity 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 Charity and ensuring their proper application
in accordanTr with Charity law and hence for taking reasonable steps for the prevention and detection of traud
and other irregularities.
Members of the Board of Trustees
Members of the Board of Trustees, who are Directors for the purposes of company law and Trustees for the
purposes of Charity law, who served during the year and up to the date of this report are sel out on page one of
this report.
In accordance with company law, as the Company's Directors, we certify Ihal..
So far as we are aware, there is no relevant audit information of which the Company's auditors are unaware.,
and
As the directors of the Company, we have taken all the steps that we ought to have taken in order to make
ourselves aware of any relevant audit information and to establish that the Charity's auditors are aware of
this information.
Audltor
Crowe U.K. LLP have expressed their willingness lo continue in office as auditor.
This report has been prepared in accordance with the Statement of Recommended Practice., Accounting and
Reporting by Charities and in accordance with the special provisions of Section 415A of the Companies Act 2006
relating to small entities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
J Dwight
Chair
Page 12

COMMUNITY FOSTER CARE
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE
Oplnlon
We have audited the financial statements of Community Foster Care (the 'charitable company'l for the year
ended 31 March 2022 which comprise the Statement of financial activities, the Balance sheet, the Slalement of
cash flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK
and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practi￿1.
In our opinion the financial statements..
give a true and fair view of the slate of the charitable company's affairs as at 31 March 2022 and of ils
incoming resources and application of resources, including its income and expenditure for the year then
ended.,
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordan￿ with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Audilorfs responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalements, we have concluded that the Trustees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability lo
continue as a going concern for a period of al least ￿e1ve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect lo going con￿rn are described in the
relevant sections of this report.
Page 13

COMMUNITY FOSTER CARE
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE ICONTINUEDI
Other Informatlon
The other infomialion comprises the information included in the Annual report other than the financial statements
and our Auditor's report thereon. The Trustees are responsible for the other information contsined within the
Annual report. Our opinion on the financial statements does not cover the other information and, except lo the
extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion Ihereon. Our
responsibility is lo read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misststemenl in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Oplnlon on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the informab'on given in the Trustees, Report for the financial year for which the financial stslemenls are
prepared is consistent with the financial ststements.
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of our knowledge and understanding of the charitsble company and its environment obtsined in the
course of the audit, we have not identified material misstalemenls in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion".
8dequ8te accounting records have not been kept, or retums adequate for our audit have not been
ceived from branches not visited by us", or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of Trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the Trustees were not enlilled lo prepare the financial statements in accordance with the small companies
regime and take advantsge of the small companies. exemptions in preparing the Trustees, Report and
from the requirement to prepare a Strategic ReFlOrt.
Page 14

COMMUNITY FOSTER CARE
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE ICONTINUEDI
Responslbllltles of trustees
As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the directors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is ne￿SSary lo enable the preparation of financial statements that are free from material
misstatement, whether due lo fraud or error.
In preparing the financial slatemenls, the Trustees are responsible for assessing the charitable company's ability
lo continue as a going concern, disclosing, as applicable, mallers related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but lo do so.
Page 15

COMMUNITY FOSTER CARE
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE ICONTINUEDI
Audltorfs responslbllltles for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whether the financial ststemenls as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Audilovs report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misststemenl when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected lo influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are InStan￿S of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, oudined above, lo delect material misstalemenls in respect of irregularities,
including fraud. The extent to which our procedures are capable of delecling irregularities, including fraud is
detailed below..
We obtsined an understanding of the legal and regulatory frameworks within which the charity and group
operates, focusing on those laws and regulations that have a direct effect on the determination of material
amounts and disclosures in the financial statements. The laws and regulations we considered in this context
were the Companies Act 2006, the Charities Act 2011 together with the Charities SORP IFRS1021. We
assessed the required compliance with these laws and regulations as part of our audit prO￿dureS on
the related financial statement items.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the
financial statements but compliance with which might be fundamentsl to the charity's ability to operate or lo avoid
a material penalty. We also considered the opportunities and incentives that may exist within the charity and the
group for fraud. The laws and regulations we considered in this context for the UK operations were Ofsted,
General Dats Protection Regulation and health and safety legislation.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud,
lo be within the override of controls by management. Our audit procedures to respond lo these risks included
enquiries of management about their own identification and assessment of the risks of irregularities, sample
lesling on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory
correspondence with the Charity Commission and Ofsled, and reading minutes of meetings of those charged
with governance.
In accordance with International Auditing Stsndards, we planned our audit so that we have a reasonable
expectation of detecting material misslalements in the financial statements or accounting records including any
material misstalemenls resulting from fraud, error or non-compliance with law or
regulations.
However, owing to the inherent limitstions of an audit, there is an unavoidable risk that some material
misstatements of the financial statements may not be detected even though the audit is properly planned and
performed in accordan￿ with the ISAS IUKI. No internal control structure, no matter how effective, can eliminate
the possibility that errors or irregularities may occur and remain undetected. In addition, because we use
selective lesling in our audit, we cannot guarantee that errors or irregularities, if present, will be detected.
Accordingly, our audit should not be relied upon to disclose all such misstatements or frauds, errors or instances
of non-compliance as may exist.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website al.. www.frc.or
.uklauditorsres
onsibilities. This description forms part of our
Auditor's report.
Page 16

COMMUNITY FOSTER CARE
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE ICONTINUEDI
Use of our report
This report is made solely to the charitable company's members. as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitsble
company's members those matters we are required to stale lo them in an Audilovs report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charitable company and ils members, as a body, for our audit work, for this report, or for the opinions we
have formed.
Guy Biggln Isenior statutory audltor)
for and on behalf of
Crowe U.K. LLP
Statutory Auditor
Fourth Floor
St James House
St James Square
Cheltenham
GL50 3PR
Dale.. 23 December 2022
Page 17

COMMUNITY FOSTER CARE
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2022
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations
Charitsble activities..
Placement income
Early Intervention Services
Investments
Other income
116
116
70
2,229,968
107,685
205
17,900
2,229,968
107,685
205
17,900
2,334, 783
115,371
12
7,940
Total income
2,355,874
2,355,874
2,458, 3 76
Exponditure on:
Charitable activities
2.339,942
2.339,942
2,270,838
Total expenditure
2,339,942
2,339,942
2,270,838
Net movement in funds
15,932
15,932
187,338
Reconciliation of funds..
Totsl funds brought forward
Nel movement in funds
709,243
15,932
709,243
15,932
521,905
187,338
Total funds carried forward
16
725,175
725,175
709,243
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 21 to 40 form part of these financial statements.
Page 18

COMMUNITY FOSTER CARE
IA company limited by guarantee)
REGISTERED NUMBER: 03719101
BALANCE SHEET
AS AT 31 MARCH 2022
2022
2021
Note
Fixed assets
Tangible assets
Investments
12
13
14,288
5,000
20,881
5,000
19,288
25,881
Current assets
Debtors
Cash al bank and in hand
14
261,300
589,833
240,562
599,283
851,133
839.845
Creditors.. amounts falling due within one
year
15
1145,246}
(156,483J
Net current assets
705,887
683,362
Total assets less current liabilities
725,175
709,243
Total net assets
725.175
709,243
Charity fund$
Unrestricted fvjnds
16
725.175
709,243
Totsl funds
725,175
709,243
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
8ecounling records and preparation of financial statements.
The financi81 statements have been prepared in accordance with the provisions applicable to enlilies subject to
the small companies regime.
The financial
statements were approved
and
8Uthorised for
issue
by the Trustees on
and signed on their behalf by".
J Dwight
Chair of the Board of Directors and Trustees
The notes on pages 21 to 40 form part of these fin8nci81 statements.
Page 19

COMMUNITY FOSTER CARE
IA company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2022
2022
2021
Cash flows from operating activities
Nel cash used in operating activities
15.054}
258,928
Cash flovts from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
205
14,580}
12
(7,908)
Net cash used in investing activities
14,375)
17,8961
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
19,429)
599,283
251,032
348,251
Cash and cash equivalents at the end of the year
589,854
599,283
The notes on pages 21 to 40 form part of these financial statements
Page 20

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
General Infomiatlon
Community Foster Care is registered with the Charity Commission for England and Wales Iregislered
number 10841241. The Charity is also a company limited by guarantee Iregislered number 037191011. Its
registered and principal office is Unit A, 76 ￿.ngsho1M Road, Gloucester, GL13BD.
Accountlng pollcles
2.1 Basis of preparation of financial statements
The financial slalements have been prepared in accordan￿ with the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities
preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Community Foster Care meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the
relevant accounting policy.
2.2 Going concern
The Charity has cash resources and no requirement for external funding. The Trustees have a
reasonable expectation that the Charity has adequate reSoUr￿S lo continue in operational existence
for the foreseeable future.
The Trustees have assessed the impact of Covid-19 on the Charity's operations and have
implemented measures lo miligale the risk to the Charity. The Trustees continue lo monitor the
impact of Covid-19 on a regular basis and they continue lo believe the going concern basis of
accounting appropriate in preparing the annual financial statements.
2.3 Income
Income from donations and fundraising are accounted for on a receipts basis unless the income will
be received and its value can be measured with sufficient reliability. Those funds provided for specific
purposes are taken to the relevant reslricled fund.
Investment income Is recognised on a re￿1vable basis. Charitable activities and other income such
as grants is accounted for when the Charity is enlilled lo the income, il Is probable the income will be
re￿iVed and the amount can be quantified with reasonable accuracy.
Page 21

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollcles Icontlnuedl
2.4 Expenditure
Expenditure on charitable activities comprises those costs incurred by the Charity in the delivery of ils
aclivilies. 11 includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary lo support them.
Charitable activities expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category. Where costs cannot be directly attributed
to particular headings they have been allocated lo activib'es on a basis consislenl with the use of the
resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the Charity.
Governance costs are those incurred in connection with the compliance of conslitulional and
ststulory requirements and are included within support costs.
2.5 Tanglble flxed assets and depreclatlon
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured al cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred lo bring a tsngible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following basis..
Office equipment
250/0 - 33OA on cost
2.6 Investments
Fixed asset investments are a form of financial instrument and are initially recognised al their
transaction cost and subsequently measured al fair value al the Balance sheet date, unless the value
cannot be measured reliably in which case it is measured al cost less impairment.
2.7 Debtors
Trade debtors, other debtors and accrued income are recognised at the settlement amount after
impairments. Prepayments are valued at the amount prepaid.
2.8 Cash at bank and In hand
Cash at bank and in hand is represented by cash in hand and deposits with financial inslitulions.
Page 22

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollcles Icontlnuedl
2.9 Creditors
Creditors are recognised where the Charity has a present obligation resulting from a past event that
will probably result in the transfer of funds to a third paty and the amount due to settle the obligation
can be measured or estimated reliably. Creditors are normally recognised al their settlement amount
after allowing for any trade discounts due.
2.10 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments, these being investments, debtors, creditors and cash al bank. Basic financial
instruments are initially recognised al transaction value and subsequently measured at settlement
value.
2.11 Taxatlon
As a registered Charity, Community Foster Care is generally exempt from Income Tax and Capital
Gains Tax so far as it relates to its main charitsble objective bul not from VAT. Irrecoverable VAT is
included in the cost of those items to which it relates.
2.12 Operatlng leases
Rentsls paid under operating leases are charged to the Statement of financial activities on a straight-
line basis over the lease temi.
2.13 Penslons
The Charity operates a defined contribution pension scheme and makes regular contributions to the
individual pension plans on behalf of certain staff. These are a direct charge in the Statement of
Financial Activities in the year that the contributions are due.
2.14 Fund accountlng
General funds are unreslricled funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes lo the financial
ststemenls.
Page 23

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Crltlcal accountlng estlmates and areas of judgment
Preparation of the financial statements requires management to make significant judgements and
estimates. The items in the financial statements where these judgements and estimates have been made
include..
Useful economic lives of tangible fixed assets
The annual depreciation charge for the tangible fixed assets is sensitive to changes in the estimated
useful economic lives and residual values of the assets. The useful economic lives and residual values
are amended when necessary to reflect current estimates, economic utilisation and the physical condition
of the assets.
See Note 13 for the carying amount of tsngible assets and Note 2.5 for the useful lives for each class of
asset.
Rebate accruals
The Charity has arrangements with local authorities whereby rebates are awarded based on turnover
exceeding certain thresholds.
The accrual for these rebates are calculated based on turnover using rebate percentsges outlined within
the contract.
Income from donatlons
Unrestrlcted
funds
2022
Total
funds
2022
Donations
116
un￿stricted
funds
2021
Total
funds
2021
Donations
70
70
Investment income
Unrestricted
funds
2022
Total
funds
2022
Bank interest
205
205
Page 24

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Investment Income Icontlnuedl
UnTrstricted
funds
2021
Total
funds
2021
Bank interest
12
12
other incoming resources
Unrestricted
funds
2022
Total
funds
2022
Other income
17,900
17.900
Unrestricted
funds
2021
Total
funds
2021
Other income
7,940
7,940
Analysis of gxpenditure on charitable activitiOS
Summary by fund typg
Unrestricted
funds
2022
Total
funds
2022
Provision of foster care
Eady Intervention Services
2,233,423
106,519
2.233,423
106,519
2,339,942
2,339.942
Page 25

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlture on charltable actlvltles Icontlnuedl
Summary by fund type Icontlnuedl
Un￿Stricted
funds
2021
Total
funds
2021
Provision of foster eare
2, 109,384
161,454
2, 109,384
161,454
Eady Intervention Services
2,270,838
2,270,838
Summary by expenditure type
Total
funds
2022
Staff costs Depreciation Other costs
2022
2022
2022
Provision of foster care
Eady Intervention servI￿s
852,854
11,173
1,369,396
106,519
2.233,423
106,519
852,854
11,173
1,475,915
2,339,942
Total
funds
2021
staff costs Depreciation Olh8r costs
2021
2021
2021
Provision of foster care
Eady Intervention Services
777,925
12,360
1,319,099
167,454
2, 109,384
161,454
777,925
12,360
1,480,553
2,270,838
Page 26

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlture by actlvltles
Activities
undertaken
directly
2022
Support
costs
2022
Total
funds
2022
Provision of foster eare
1,646,765
106,519
586,658
2,233,423
106.519
Eady Intervention Services
1,753,284
586,658
2,339,942
Activities
undertaken
directly
2021
Support
osts
2021
Total
funds
2021
Provision of foster care
Eady Intervention servI￿s
1,559,614
161,454
549, 770
2, 109,384
161,454
1, 721.068
549. 770
2.270.838
Page 27

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of dlrect costs
Early
Provision of Intervention
foster care
Services
2022
2022
Total
funds
2022
Staff costs
385,190
5,046
1,077,011
11,988
23,660
9,077
13,088
1,691
25,179
2,451
8,012
12,983
5,697
6,407
3,557
16,095
15,425
24,208
385,190
5,046
1.173,667
11,988
28,488
10,847
14,696
1,691
25,179
2,506
8,072
12,983
5,747
7,069
3,557
16,095
15,425
25.038
Depreciation
Foster carers, costs
Insuran
Children's care and 8Ctivities
Travel & subsistence
staff training
Cleaning
Premises expenses
Printing. postage & stationery
Telephone
Legal, professional & accountancy
Social worker
Mis￿lIaneOUS
Subscriptions
Equipment maintenance
Recruitment
Advertising & promotion
96,656
4,828
1,770
1,608
55
60
50
830
1,646,765
106,519
1,753,284
Page 28

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of dlrect costs {contlnued}
Earty
Provision of Inte￿entiOn
foster care
Setvices
2021
2021
Total
funds
2021
Staff costs
351,349
5.582
1,046,059
11,686
5,817
1.548
351,349
5.582
1,201,444
11,686
7,564
2.139
Depreciation
Foster carers, costs
Insuran
Children's care & activities
Travel and subsistence
staff training
Cleaning
Premises expenses
Printing, postage and stslionery
Telephone
Legal, professional & accountancy
Miscellaneous
155,385
1,747
591
78,754
1,634
24,670
4. 743
3,292
22,046
1,634
24,670
4.854
111
7,536
22,526
5,834
4.046
200
7,736
22,526
5,962
4.046
128
Subscriptions
Equipment maintenance
Recruitment
Advertising & promotion
75,095
4,637
28,098
75,095
4,637
28,098
1,559,614
161,454
1, 721,068
Page 29

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of support costs
Provlslon of
foster care
2022
Total
funds
2022
Staff costs
467,684
6,127
13,169
2,053
30,%9
275
467,664
6,127
13,169
2,053
30,569
275
Depreciation
Travel and subsistence
Cleaning
Premises expenses
Printing. postage & stationery
Telephone
Legal, professional & accountancy
Accountancy & audit
Mis￿lIaneOUS
Subscriptions
Equipment maintenance
9,801
12,328
10,200
10,613
4,318
19,541
9,801
12,328
10,200
10,613
4,318
19,541
586,658
586,658
Page 30

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlture by actlvltles Icontlnuedl
Analysls of support costs Icontlnuedl
Provision of
foster care
2021
Total
funds
2021
Staff costs
426,576
6, 778
2,596
1,983
29,958
159
9,392
20,231
10,226
13,633
4,912
18,326
5,000
426,576
6.778
2,596
1,983
29,958
159
9,392
20,231
10,226
13.833
4,912
18,326
5,000
Depreciation
Travel and subsistence
Cleaning
Premises expenses
Printing, postage & stationery
Telephone
Legal, professional & accountancy
Accountancy & audit
Mis￿lIaneOUS
Subscriptions
Equipment maintenance
Imp8irmenl of Joint Venture
549, 770
549, 770
Included within support costs above a￿ governance costs of £14,031 (2021." £76, 620), which includes
£10,200 (2021. £10,226) for audit and accountancy and other support costs of £3,831 (2021. £6,394).
Auditorfs remuneration
The auditorfs remuneration amounts to an auditor fee of £6,900 (2021 £6,600J, and accounts
preparation fee of £1,4451202f £1,375).
Page 31

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
10. Staff costs
2022
2021
Wages and salaries
Social security costs
Contribution lo defined contribution pension schemes
756.575
64,900
31,379
688, 7 78
59,886
29,861
852.854
777.925
The average number of persons employed by the Charity during the year was as follows..
2022
No.
2021
No.
Senior staff
other stsff members
27
26
31
30
The number of employees whose employee benefits (excluding employer pension costs) exTreded
£60,000 was..
2022
No.
2021
No.
In the band £70,001 £80,000
In the band £80,001 - £90,000
The remuneration of the key management personnel amounted to £271,147 12021.. £262,747). Key
management personnel are defined as the Chief Executive, Registered Manager, Service Manager, and
Buisness Development Manager.
11.
Trustees. remuneration and expensos
During the year, no Trustees re￿iVed any remuneration or other benefits (2021- £NIL).
During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 £NILJ.
Page 32

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
12. Tanglble flxed assets
Office
equipment
Cost or valuation
At 1 April 2021
Additions
47,345
4,580
At 31 March 2022
51,925
Depreclatlon
At 1 April 2021
Charge for the year
26,464
11.173
At 31 March 2022
37.637
Net book value
At 31 March 2022
14,288
At31 Ma￿￿ 2021
20,881
Page 33

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
13.
Flxed asset Investments
Investment
participating
interests
Cost
At 1 April 2021
10.000
At 31 March 2022
10,000
Impaimient
At 1 April 2021
5,000
At 31 March 2022
5,000
Net book value
At 31 March 2022
s,000
At31 March 2021
5,000
During 2018 the Charity invested £10,000 in Sky Rocket Partnership. This is a joint venture arrangement
bul equity accounting has not occurred on the basis that the Charity's share of the net income is
immaterial. This will be reviewed annually.
During the prior year an impairment loss of £5,000 was recognised in the Statement of Financial
Activities. This was recognised within support costs, see note 8.
Prlnclpal lolnt ventures
The following was a joint venture of the Company..
Page 34

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
14. Debtors
2022
2021
Due within one year
Trade debtors
Other debtors
218,826
4,334
38.140
210,979
4,334
25.249
Prepayments and accrued income
261.300
240,562
Page 35

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
15. Credltors: Amounts falllng due wlthln one year
2022
2021
Trade creditors
Other laxalion and social security
Pension fund108n payable
Other creditors
Accruals and deferred income
33.296
18,050
5,131
30,830
57.939
53,626
16,919
10,709
13.717
61,512
145,246
156,483
2022
2021
Deferred income analysis
Deferred income at 1 April
ReSoU￿S deferred during the year
Amounts released from previous periods
3,940
3,940
(3,940)
13,940)
Deferred income at 31 March
3,940
Page 36

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
16. Statement of funds
Statement of funds - current year
Balance at
31 March
2022
Balance at 1
Aprll 2021
Transfers
Inlout
Income Expenditure
Unrestricted funds
Designated funds
Savings Fund
800
{800)
General funds
General Funds
708,443
2,355,874
2,339,942)
800
725,175
Total Unrestricted funds
709,243
2,355.874 12,339.9421
725,175
Statement of funds - prior year
B818nce 8t
31 March
2021
B818nce 8t
l Apnl 2020
Transfers
in/oul
Income Expenditure
Unrestricted funds
Designated funds
Savings Fund
800
800
General funds
General Funds
521,905
2,458,176 f2,270,838)
(800)
708,443
Total Unrestrlcted funds
521,905
2,458, 176 (2,270,838)
709,243
Designated funds relates lo arnounts held as a savings fund for a child currently in placement.
Page 37

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
17. Analysls of net assets between funds
Analysls of net assets between funds - current year
Unrestrlcted
funds
2022
Total
funds
2022
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
14,288
5,000
838,882
1132,9951
14,288
5,000
838,882
{132.9951
Total
725,175
725,175
Analysis of net assets between funds - prior year
un￿Stricted
funds
2021
Total
funds
2021
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
20,881
5,000
839,845
(156,483)
20,881
5,000
839,845
{156,483)
Total
709.243
709,243
Page 38

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
18. Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
2022
2021
Nel income for the year las per Stslemenl of Financial Acliviliesl
15.932
187,338
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decreasellincreasel in debtors
Increaselldecreasel in creditors
Impairment of Joint Venture
11,173
{205}
18.487}
{23,467}
12,360
(12)
35,941
18,301
5,000
Net cash provided byllused inl operating activities
15,054)
258.928
19.
Analysis of cash and cash equivalents
2022
2021
Cash in hand
589,854
599,283
Total cash and cash equivalents
589.854
599,283
20. Analysls of changes In net debt
At 1 April
2021 Cash flows
At 31 March
2022
Cash al bank and in hand
599,283
110,7091
19.450}
5,578
589,833
15,1311
Debt due within 1 year
588,574
13,872)
584,702
Page 39

COMMUNITY FOSTER CARE
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
21.
Penslon commltments
The pension cost charge for the period represents contributions payable lo the defined contribution
scheme amd amounted lo £31,379 (2021.. £29,861).
Contributions tolalling £5,131 (2021.. £10,709) were payable to the scheme at the year end and are
induded within creditors.
22. Operatlng lease commltments
At 31 March 2022 the Company had commitments lo make future minimum lease payments under non-
Can￿lIable operating leases as follows..
2022
2021
Not later than 1 year
Later than 1 year and not later than 5 years
11.729
12.009
13.137
23,738
23,738
36,875
The following lease payments have been recognised as an expense in the Statement of financial
activities..
2022
2021
Operating lease rentals
13,138
15,676
23. Related party transactions
During the year, Trustee, M Straton, was paid £5,530 (2021.. £5,373) in relation lo her work as Agency
Decision Maker. £nil remained payable at year end (2021.. £39).
During the year, Trustee J Jansen, was paid £669 (2021.. £1,050) in relation to her work as an
Independent Panel Member. £nil remained payable at year end {2021.' £nilJ.
During the prior year, payments tolalling £925 were made lo L Jones, a related party via D Whilson-
Jones, the Business Development Manager, In her capacity as a contractor. £nil remained payable at the
prior year end. There was no transactions during 2022.
During 2018 the Charity Invested £10,000 in Sky Rocket Partnership. This is a joint venture arrangement
bul equity accounting has not occurred on the basis that the Charity's share of nel income Is immaterial.
An impairment charge of £5,000 was recognised in the prior year. This will continue to be reviewed
annually.
Page 40